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 OAGI

OAGI is Ohio Adjusted Gross Income and is found on line 3 of the Ohio income tax return. Additions and deductions are applied to Federal Adjusted Gross Income to arrive at OAGI, please see the Department of Taxation’s Annual Report for a detailed list of additions and deductions. Deductions include Social Security and retired military personnel pay.

http://www.tax.ohio.gov/Portals/0/communications/publications/annual_reports/2012_annual_report/2012_AR_Section_2_Individual_Income_Tax-Ohio.pdf