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.

How do I determine my Ohio schedule C resident credit for taxes paid to another state if my same-gendered partner and I are Ohio residents who also filed a joint return in another state?

If only one member of a same-gender couple that are full year residents of Ohio has income taxable to another state, that individual may claim the schedule C credit for tax paid to the another state on his or her Ohio return filed using the “single” or, if qualified, “head of household” status. The other member of the same-gender couple may not claim the credit.

If a same-gender couple as full year residents of Ohio filed a joint return in another state and both individuals had income taxable to that state, each individual may be able to claim a credit for tax paid to another state on their separate Ohio return filed using the “single” or, if qualified, “head of household” status.  Each individual must prorate the joint tax liability paid to the other state proportionately according to OAGI and use this figure to calculate the credit as described in the following formula:

 

OAGI of one partner subject to tax by other states

X

Net tax paid to the other state

=

Amount to enter on line 63 of 2013 IT 1040

Total OAGI of both partners subject to tax by other state

Example:

·       Taxpayer 1 and Taxpayer 2 are a same-gender couple that are full year residents of Ohio who earned income in New York (NY).

·       Each taxpayer filed an Ohio IT 1040 return using the filing status of “single”.

·       Taxpayer 1 had an OAGI of $100,000.  Taxpayer 2 had an OAGI of $45,000.  All of their income was also taxable to NY.

·       The taxpayers file a joint NY tax return and pay an income tax (less all credits other than withholding, estimated payments and overpayment carryforwards) of $500.

·       The amount to be reported as net tax paid to NY on 2013 IT 1040 line 63 by Taxpayer 1 is $345 ($100,000 ÷ $145,000 x $500).

·       The amount to be reported as net tax paid to NY on 2013 IT 1040 line 63 by Taxpayer 2 is $155 ($45,000 ÷ $145,000 x $500).