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.

Are payments by a beneficiary from an Internal Revenue Code 529 program, such as the Ohio College Advantage Plan, for computer technology and equipment and internet access and related services exempt from Ohio income tax the same as payments for tuition would be?

Yes, but only if such payments are exempt from federal income tax.