FAQs - Individual Income Tax

Is Unemployment Compensation taxable to Ohio?

For Residents:
In general, unemployment compensation included in federal adjusted gross income is taxable to Ohio.

  • Q: I live in Ohio but I received unemployment compensation from another state. Does Ohio tax this income?
  • A: Yes. If you are a resident of Ohio and you received unemployment compensation from another state, that income is taxable to Ohio. Please Note: If the other state requires you to pay tax on the unemployment compensation and you have filed a return with the other state, you may be eligible to claim a resident credit on the Ohio Schedule of Credits.
  • Q: I moved to Ohio part way through the tax year and received unemployment compensation from the state that I moved from. Is the unemployment compensation taxed by Ohio?
  • A: Yes. If you are a part-year resident, the amount of unemployment compensation you received while a resident of Ohio, regardless of what state the unemployment compensation is from, is taxable to Ohio. However, you may be eligible to claim a nonresident credit on the Ohio Schedule of Credits for any portion of unemployment compensation that you received while a resident of the other state.

For Nonresidents:
Ohio law does not directly address the taxability of unemployment compensation. Generally, unemployment compensation received while a nonresident of Ohio is taxable to Ohio to the extent the taxpayer was a resident of Ohio when the income was “paid or accrued.”