Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Is Unemployment Compensation taxable to Ohio?

In general, unemployment compensation included in federal adjusted gross income is taxable to Ohio.  For taxable year 2013, the total unemployment compensation paid to you in 2013 and included in federal adjusted gross income is taxable.  

  • Q. I worked in Ohio but I have moved to another state. Is the unemployment compensation paid from Ohio taxable to Ohio?
  • A. No. If you worked in Ohio, but moved to another state and received Ohio unemployment compensation while a resident of another state, unemployment compensation is taxable to the resident state instead of Ohio.
  • Q. I am a Pennsylvania resident and received unemployment compensation from Ohio. How do I report this income?
  • A. If you are a resident of a border state and you received Ohio unemployment compensation, the income is taxable to the border state, not Ohio. You will not be required to file an Ohio income tax return unless you also had Ohio withholding from Ohio wages for the taxable year.  If your employer withheld Ohio income tax, file form IT1040 and deduct only the Ohio wages on line 38.  The unemployment compensation must be included on Schedule D not line 38.
  • Q. I live in Ohio but I received unemployment compensation from New York. Does Ohio tax this income?
  • A. Yes. If you are a resident of Ohio and you received unemployment compensation from another state, that income is taxable to Ohio. Exception: If the other state requires you to pay tax on the unemployment compensation and you have filed a return with the other state, you may claim a Schedule C credit on the Ohio return. 
  • Q. I moved to Ohio in March 2013 and received unemployment compensation from North Carolina. Is the unemployment compensation taxed by Ohio?
  • A. Yes. If you are a part-year resident, the amount of unemployment compensation you received while a resident of Ohio, regardless of what state the unemployment compensation is from, is taxable to Ohio. You may claim a Schedule D credit for the portion of unemployment compensation that you received while a resident of the other state.