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 is Ohio’s income tax treatment of a traditional IRA that I inherited from my same-gender partner?

Special rules apply to an inherited IRA for federal income tax purposes. If the beneficiary of a traditional IRA is the decedent's surviving spouse who properly rolls over the distribution into another traditional IRA, the distribution is not taxable at the time of the distribution.  A surviving spouse can also arrange tax free roll overs of certain portions of distributions from other qualified plans.  These could include IRC section 401(k), 403(b) and 457 plans.

Because Ohio does not recognize same-gender marriages, the special rules that apply to a surviving spouse for federal tax purposes do not apply to the surviving member of a same-gender couple for Ohio purposes.