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 contribution limitation for purposes of the Ohio deduction for contributions to 529 college savings programs when filing two individual Ohio IT 1040 returns?

Under ORC 5747.70, the combined amount of contributions and purchases in any taxable year by a taxpayer or the taxpayer and the taxpayer's spouse, regardless of whether the taxpayer and the taxpayer's spouse file separate returns or a joint return, is limited to $2,000 for each beneficiary for whom contributions or purchases are made.  Because Ohio does not recognize a same-gender marriage, a same-gender partner is not considered to be a “spouse” for purposes of this deduction.  Therefore, the $2,000 limitation applies to each same-gender partner filing a separate Ohio return using the “single” or “head of household” status.