Planner CS Ohio version 2025.1.1 release on 1/22/26
This user bulletin describes changes made to this release of Planner CS® Ohio.
What’s changed
Income tax brackets
For tax year 2025, the highest marginal tax rate is 3.125%, applicable to income over $100,000. For tax years 2026 and later, the highest marginal tax rate is 2.75%, applicable to income over $26,050.
Personal exemptions
For tax year 2025, personal exemptions are disallowed if Ohio modified adjusted gross income (MAGI) is $750,000 or greater. For tax years 2026 and later, personal exemptions are disallowed if Ohio MAGI is $500,000 or greater.
Joint filing credit
For tax year 2025, the joint filing credit is disallowed if Ohio MAGI is $750,000 or greater. For tax years 2026 and later, the joint filing credit is disallowed if Ohio MAGI is $500,000 or greater.