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.

How are military spouses affected by the November 2009 amendment to the Service members Civil Relief Act?

The Servicemembers Civil Relief Act of 2003, as amended on Nov. 11, 2009, is a federal law which provides that a state cannot consider a servicemember or his/her spouse to be a resident or to be domiciled in a tax jurisdiction simply because he/she is present in a tax jurisdiction — or absent from a tax jurisdiction — due to military orders of the servicemember, provided that the servicemember and spouse are domiciled in the same jurisdiction. Additionally, the 2009 amendment to the Act provides that the wage and salary income of the nonresident spouse of a servicemember, who is domiciled in a different tax jurisdiction and is residing in a tax jurisdiction solely due to the military orders of his/her spouse, is excluded from taxation by that jurisdiction. This provision does not apply to taxable years prior to 2009. However, the servicemember and spouse may be liable for income tax in their jurisdiction of domicile.

A servicemember's nonresident spouse, who is domiciled in the same jurisdiction as their servicemember spouse, who had Ohio income tax withheld and who claims exemption from Ohio income tax under the 2009 amendment to the Servicemembers Civil Relief Act should file an Ohio income tax return and claim a refund. The Department of Taxation may request proof of eligibility for the exemption in subsequent correspondence.

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, 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 service member spouse to indicate military status as a reason for not filing an Ohio income tax return.

Military spouses may also file an exemption from withholding IT MIL-SP form with their Ohio employers. Please be advised that this form asks spouses to provide a copy of their military ID card as verification of status; this is specifically authorized by the Department of Defense.

Also note that Ohio-domiciled spouses of service members who reside with their spouses outside Ohio are presumed to retain their Ohio domicile. These spouses remain subject to Ohio state income tax and school district income tax, if their domicile is within a taxing school district.

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.

SearchIcon