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.

I am filing amended federal returns using figures that exclude imputed income related to my employer-provided health insurance reported on 2012 and prior year returns. Can I also file an Ohio amended return?

No. Because Ohio does not recognize a same-gender marriage, the imputed income is taxable for Ohio purposes. Therefore, you may not file an amended Ohio return to exclude the imputed income.