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.

I'm in the Air Force stationed at Wright-Patterson AFB and claim that I'm domiciled in another state (e.g. New York is the state of legal residence on my military records). Am I liable for Ohio income tax and school district income tax on my military pay?

Ohio does not tax the military pay of nonresident servicemembers, but in order to avoid a billing notice from the state, you are strongly encouraged to complete and file an IT-10 form each year when you file your federal return (see Please note, below). If you have income in Ohio from any non-military source, you are liable for state income tax (see However, you will have to file, below).

If your state of legal residence in your military personnel record is not Ohio, you are a military nonresident and are not subject to state income and school district income tax on your military pay.

Nonresident military spouses are affected by a November 2009 amendment to the Servicemembers Civil Relief Act; please see FAQ #3 below.      

Please note that the Ohio Department of Taxation annually issues tax assessments based on federal returns filed with an Ohio address for which no Ohio return is received. To avoid such an assessment, if your only income was military pay and interest and dividends, the department strongly encourages you to complete and file an IT 10 form each year when you file your federal return, if the federal return was filed using an Ohio address.

The IT-10 provides space for both you and your nonresident spouse to indicate military status as a reason for not filing an Ohio income tax return.

If you should receive a billing notice as a nonresident service member and your only income during the taxable year was military pay, and you receive a billing notice for that year, please return the notice with the following information:

  • a completed IT 10 showing that you — or if filing jointly, you and your non-military, non-resident spouse — are not liable for Ohio taxes for the taxable year; and
  • a copy of your leave and earnings statements for January and December of the taxable year, or a copy of the W-2(s) for the taxable year or a copy of the Military Master Pay Account for the taxable year.

However, you will have to file an Ohio income tax return if any of the following applies to you:

  • In Ohio you earned income other than as a servicemember; or
  • you had income from other Ohio “nonmilitary” sources such as (i) rental income from Ohio property, (ii) capital gains from the sale of Ohio property, (iii) Ohio Lottery Commission prizes and awards, or (iv) income from a pass-through entity doing business in Ohio.

If you are required to file an Ohio income tax return, you can deduct your military income on line 2 of the Ohio income tax form IT 1040. By so doing, your income will not be subject to any Ohio personal income or school district income tax.

Military payroll authorities will generally withhold income tax for the state of legal residence (e.g., home of record from where the servicemember entered the military) that is noted in his/her military personnel record. This does not change unless a servicemember takes action to change it, and this change is approved by the military. Service members can only make such a change by submitting Department of Defense form DD-2058. The approved form will be placed in his/her military personnel record. A servicemember who had state income tax withheld in error should have the military payroll authorities correct the state of legal residence in their military personnel record.

For more information:

You can reach us by e-mail at Military-Info@tax.state.oh.us. Our toll-free number for individual taxpayer inquiries is (800) 282-1780, and the toll-free number for forms is (800) 282-1782.