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.

If my same-gendered partner and I file a joint federal return, how do we each determine our OH Earned Income Credit when filing two individual Ohio IT 1040 returns?

For taxable years beginning on or after January 1, 2013, a non-refundable earned income tax credit is available for Ohio taxpayers who are eligible for the Federal Earned Income Credit (FEIC).  The Ohio Earned Income Tax Credit (OEITC) is equal to 5% of the taxpayer’s FEIC.  However, if the taxpayer’s Ohio Taxable Income (Ohio Adjusted Gross Income less exemptions) exceeds $20,000 on either an individual or joint return, then the credit is limited to 50% of the tax otherwise due after deducting all other credits that precede the credit except for the joint filing credit. To be eligible for the federal credit, taxpayers must meet certain earned income, investment income and Federal Adjusted Gross Income (FAGI) limits depending on filing status and the number of qualifying children.

Because Ohio does not recognize a same-gender marriage, each partner must determine the amount of the FEIC as if he or she was an unmarried individual filing the federal return using the “single” or if qualified, “head of household” filing status.  Likewise, your same-gender partner’s child shall not be considered your qualifying child if the child only meets the federal “relationship test” by virtue of your same-gendered marriage.  The federal amount determined under these guidelines must then be used to calculate each partner’s OEITC (to be reported on the IT 1040 schedule B).