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.

As an employee working in Ohio, if I add my same-gender partner or that partner’s child to my employer-provided health insurance and other plans, can I do so without having to impute taxable income in Ohio?

No. Ohio follows the Internal Revenue Code (IRC) and excludes from an employee’s gross income certain employer-sponsored benefits provided to the employee, his or her spouse, or dependents. Because Ohio does not recognize a same-gender marriage, employers may not exclude from the employee’s income the fair market value of such benefits provided to a same-gender spouse or that spouse’s child unless the same-gender spouse or child qualify as a dependent of the employee under IRC section 152.  For more employer information on this topic, see Information Release EW 2013-01 Guidelines for Employers Providing Benefits to Employees Married in a Jurisdiction That Recognizes Same-Gender Marriage - Issued Nov. 14, 2013 at the following link:

http://www.tax.ohio.gov/Portals/0/communications/information_releases/DOMA_EWH_InforRelease11142013.pdf 

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