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 are the Ohio income tax filing requirements of a same-gender couple that is married in a jurisdiction outside Ohio?

Each individual who has entered into a same-gender marriage outside Ohio must file an Ohio return in accordance with the following guidelines:  

  • File a separate Ohio income tax return using Form IT 1040 and check the box on the first page indicating that Schedule IT S (explained further below) will be filed.
  • Use the filing status of "single" or, if qualified, "head of household".
  • Complete Ohio Schedule IT S, Federal AGI to be Reported by Same -Gender Taxpayers Filing a Federal Joint or married Filing Separately Return, which is a supplement to Form IT 1040. This is a schedule on which such individuals shall re-determine their federal adjusted gross income ("federal AGI") as if they had filed using the "single" or "head of household" filing status. These amounts shall be reported as the individuals' federal AGI for Ohio purposes including, but not limited to, on line 1 of the IT 1040. One Schedule IT S shall be completed and a copy submitted with each individual's IT 1040. The Schedule and instructions are available online at http://www.tax.ohio.gov/Forms.aspx 
  • Taxable year 2013 returns may be filed electronically using Ohio electronic filing services at http://www.tax.ohio.gov/ and commercial software products, or by paper. Original returns for taxable years 2012 and prior must be filed via paper. Taxpayers may not file any of these returns using Form IT 1040EZ or by TeleFile.