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.

When are these Ohio filing requirements for same-gender couples effective?

This guidance applies to the following:

  • Original Ohio returns for taxable year 2012 and earlier filed on or after September 16, 2013 (the due date prescribed in IRS Revenue Ruling 2013-17).
  • Original Ohio returns filed for taxable years 2013 and after.