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.

My same-gendered partner, who is a military service-member, and I are stationed and living in Ohio under military orders. We are both residents of the same state other than Ohio. Is my Ohio-sourced income exempt from Ohio income tax?

The Service Members Civil Relief Act of 2009 (SCRA) states that a nonresident service member’s military service compensation is exempt from Ohio income tax.  Further, if a military spouse is a resident of the same state as his/her spouse, is not a resident of Ohio, and both spouses are living in Ohio because of military orders, the military spouse’s Ohio-sourced income is also exempt from Ohio income tax. If required to file a return, these nonresident service members can deduct all such compensation on Schedule A of their Ohio returns.  See 50 U.S.C. App. 501-596 and O.R.C. 5747.24(B).

Since same-gender marriages are not recognized in Ohio, both the military service-member and the service-member’s partner in such a case must file an Ohio return as if each were “single”.   While the military service-member’s compensation is exempt from Ohio income tax, the civilian partner may not take a schedule A deduction for any Ohio-sourced income earned by that civilian.

     

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