Terry53029
Level 15
Level 15

From Ohio website. https://tax.ohio.gov/individual/Business-Income-Deduction

Ohio taxes income from business sources and nonbusiness sources differently on its individual income tax return (the Ohio IT 1040). The first $250,000 of business income earned by taxpayers filing “Single” or “Married filing jointly,” and included in federal adjusted gross income, is 100% deductible