Student Tax Education Program - Income Tax

Going into the Military

Where do I claim my state of residence if I am stationed outside Ohio?

When you join the military, you are required to declare a state of residence. Typically this will be the state you live in when you join the military.

  • Ohio residents will claim Ohio as their state of residence, even if they are stationed outside of Ohio.
  • Military members stationed outside of Ohio on active duty for part of the year or for the entire year will be able to take a deduction for the military income they earned while stationed outside of Ohio on Schedule A of the Ohio return.
  • Temporary training assignments outside of Ohio are not considered a permanent duty station and income earned during this training would be considered taxable to Ohio.
  • Please see the Ohio income tax instructions for more information on qualifications for military deductions. PIT IT1040 Booklet