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 federal required minimum distribution rules in the case of a same-gender couple?

For federal tax purposes, required minimum distributions (RMDs) from retirement accounts are required once the account holder reaches a certain age. The amount of a RMD is the same for married persons and unmarried persons with one exception. If the spouse of the account holder is the sole beneficiary and the spouse is more than 10 years younger than the account holder, the required minimum distribution may be less.

Because Ohio does not recognize a same-gender marriage, the owner of the account must determine the RMD amount as an unmarried individual for Ohio tax purposes.  

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