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?

For Residents:
In general, unemployment compensation included in federal adjusted gross income is taxable to Ohio.

  • Q: I live in Ohio but I received unemployment compensation from another state. 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. Please Note: 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 be eligible to claim a resident credit on the Ohio Schedule of Credits.
  • Q: I moved to Ohio part way through the tax year and received unemployment compensation from the state that I moved from. 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. However, you may be eligible to claim a nonresident credit on the Ohio Schedule of Credits for any portion of unemployment compensation that you received while a resident of the other state.

For Nonresidents:
Ohio law does not directly address the taxability of unemployment compensation. Generally, unemployment compensation received while a nonresident of Ohio is taxable to Ohio to the extent the taxpayer was a resident of Ohio when the income was “paid or accrued.”

 

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