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 an Ohio individual income tax return even though she/he is claimed as a dependent on the parents' federal and state income tax returns?

No. Beginning in tax year 2014, children being claimed as dependents on their parents' Ohio income tax return may no longer claim the personal exemption on their own return. And individuals who are claimed as a dependent on another return may NOT claim an exemption for themselves. The number of exemptions must match what is reported on the federal return.