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.

What is my income for Ohio? Where do I start?

Unless the exception below applies, the starting point for the Ohio individual income tax return is your properly computed federal adjusted gross income that is reported on your federal income tax return for the same year.

Exception: If you are required to file Schedule IT S, you must use line 31c or 31d on the schedule everywhere you are directed to use federal AGI for purposes of compiling your income tax and school district income tax returns. For more information, please see the Individual Income Tax and School District Instructions Publication.

You must also use the same number of personal and dependency exemptions. Unless the exception below applies, you must use the same filing status that you selected on your federal tax return for the year. 

Exception: Each individual of a same-gender marriage who is filing jointly for federal income tax purposes is instructed to use the filing status of single or, if qualified, head of household.

Children who are ineligible to claim a personal exemption on their federal income tax returns can, nevertheless, claim a personal exemption and exemption credit on their Ohio income tax return, even if he/she can be claimed as a dependent on another taxpayer's tax return.

You may obtain a transcript copy of your federal tax return from the Internal Revenue Service. This transcript of federal tax information is called a Tax Account Transcript. Please call 1-800-829-1040 or visit the IRS Web site at Forms and Publications and look for Tax Topics - Topic 156 Copy of Your Tax Return – How to Get One.

Even if you are not required to file a federal income tax return you may still have to file an Ohio income tax return and pay Ohio income tax. To determine if you have to file an Ohio income tax return, please read the answer to frequently asked question (FAQ) #4, above.

For help in completing your Ohio individual income tax return, call us at 1-800-282-1780.

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