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 changing?

  • For tax years 2013 - 2015, Ohio has suspended the adjusting (i.e., indexing) of income tax brackets. Beginning in tax year 2014, the personal and dependent exemption amount will be graduated based upon Ohio adjusted gross income.  

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