Student Tax Education Program - Income Tax

Going into the Military

Deductions available for Military Members

There are deductions available on the IT-1040 for military members filing the Ohio income tax return. The following deductions are all included on Schedule A of the Ohio income tax return.

  • Deduction for income earned by military non-residents and civilian non-resident spouses
  • Deduction for military pay for Ohio residents if the military pay is included in the Federal Adjusted Gross Income and received while the military member was stationed outside of Ohio on active duty. Temporary training assignments are not considered pay earned while stationed outside of Ohio and would be taxable to Ohio (e.g. Basic Training).
  • Deduction for certain Ohio National Guard reimbursements and benefits.
  • Deduction for military retirement income included in the Federal Adjusted Gross Income and military injury relief fund amounts.

More detailed information for military members is available on our website at:
http://www.tax.ohio.gov/ohio_individual/individual/military_tax_provisions.aspx