COLUMBUS, Ohio (AP): Ohio's Department of Taxation is now accepting 2014 individual income tax returns, and taxpayers could see some changes.



Tax Commissioner Joe Testa said the state increased the personal exemption for those earning less than $40,000 annually. It rose to $2,200 from $1,700. For those with annual incomes between $40,000 and $80,000, it was boosted to $1,950 from $1,700.



A 1-percent income tax cut due next year also was moved up and made retroactive to Jan. 1, 2014, so taxpayers will see the benefit a year early.



A tax deduction for small businesses was temporarily increased to 75 percent from 50 percent for the 2014 tax year only.



The department has said Ohioans could get their refunds later this year because of new security measures aimed at preventing fraud.