Ohio charges nothing on the first $26,050 and a flat 2.75% above it, less a per-person exemption that shrinks from $2,350 to $1,850 as income rises. It follows neither federal deduction. Important: around 600 Ohio cities and villages levy their own income tax of roughly 1-2.5%, which is not included here.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Ohio it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Ohio works out the tax
Ohio charges nothing at all on the first $26,050, then 2.75% rising to 2.75%, after an exemption that shrinks as income rises. It begins from your federal adjusted gross income and applies its own reliefs from there.