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.

My same-gender partner and I each made contributions to a traditional IRA in 2013 using the spousal IRA limitations and then filed a joint 2013 federal return. Are the amounts contributed to each IRA for federal tax purposes deductible for Ohio?

Under the Internal Revenue Code (IRC), individuals can contribute to their IRA but are subject to contribution limitations. For 2013, the individual contribution limit is the lesser of $5,500 or the amount of that individual’s annual compensation. For spouses filing jointly, the limitation is the lesser of $11,000, or the total compensation of both spouses reduced by the other spouse's compensation. 

Because Ohio does not recognize a same-gender marriage, each of the two same-gender individuals who filed a joint federal return will file their Ohio return using the  “single” or “head of household” filing status subject to their own individual IRA limitation of the lesser of $5,500 or the amount of each individual’s annual compensation. 

Example: Taxpayer A and Taxpayer B are a same-gender couple who file a 2013 joint federal income tax return. Taxpayer 1 earned compensation of $50,000 and Taxpayer 2 earned compensation of $2,000 during 2013. If 1 and 2 file a joint federal tax return, each can contribute $5,500 to a traditional IRA and then claim an $11,000 IRA deduction on their joint return. Because Ohio does not recognize a same-gender marriage, the maximum deductible IRA contribution for Taxpayer 1 is $5,500 and the maximum deductible IRA contribution for Taxpayer 2 is $2,000 (the amount of Taxpayer 2's compensation).  These amounts must be reported on each taxpayer’s Schedule IT S line 26 columns (c) and (d) for purposes of calculating each taxpayer’s federal AGI for Ohio.