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.

If both members of a same-gender couple file their federal tax returns using the filing status of “married filing separately”, what filing status should both members use on their Ohio tax returns?

The member of a same-gender couple that files a federal tax return using the filing status of “married filing separately” must file an Ohio return using a filing status of "single" or, if qualified, "head of household."