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.

Because I added my same-gender partner and that partner’s child to my employer-provided health insurance, my employer is required to report imputed income on my Ohio Form W-2 box 16. How is the amount of imputed income determined?

The amount of imputed income is equal to the fair market value of the employer-provided health insurance benefit. This is the amount of Ohio taxable income that the employer must include on your Form W-2 box 16.  Your employer and the insurance provider will determine the fair market value of the insurance provided to your same-gender spouse and that spouse’s child.  For further information regarding how the fair market value is determined, contact your employer.