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.

Can a dependent child claim her/himself on her/his Ohio individual income tax return even though she/he is claimed as a dependent on her/his parents' federal and state income tax returns?

Yes. Ohio law differs from federal law. Ohio law permits dependents who are claimed on their parents’ tax returns to claim themselves on their own tax return.