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 never received the refund or credit claimed on the 1099-G because it was captured and applied to back child support or other debt. Do I still have to report the overpayment as income?

Yes. If the refund or credit was offset and applied to any other liability, you received a benefit from the refund by reducing your debt. This refund is still income to you.