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.

Why is the gambling loss deduction being repealed?

  • Gambling occurred in Ohio for many years in the form of horseracing  and there has been no deduction for losses.
  • The deduction was passed by the previous General Assembly, and will not be effective until filing of Tax Year 2013 tax returns. No one is losing a deduction they have taken in the past.
  • The current law would include gambling losses incurred in other states. Why should Ohioans subsidize out-of-state activity?

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