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.

Is a same-gender couple that was married in another jurisdiction and considered lawfully married for federal tax purposes also considered married for Ohio income tax purposes?

No.  Article XV, section 11 of the Ohio Constitution prohibits Ohio from recognizing marriages between persons of the same gender.  This section provides that "Only a union between one man and one woman may be a marriage valid in or recognized by this state and its political subdivisions.  This state and its political subdivisions shall not create or recognize a legal status for relationships of unmarried individuals that intends to approximate the design, qualities, significance or effect of marriage."