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.

For federal tax purposes, I have a health savings account (HSA) from which I pay qualified medical expenses for myself and my same-gender partner. What is Ohio’s treatment of contributions to the health savings account?

By definition, HSAs are required to be utilized exclusively for the purpose of paying qualified medical expenses for the account holder, the account holder’s spouse and any of the account holder’s dependents. Because Ohio does not recognize a same-gender marriage, all contributions to an HSA would not be tax free for Ohio purposes if the HSA provides benefits to a same-gender partner or the partner’s children if they are not otherwise dependents of the employee under IRC section 152.  Such contributions would therefore be taxable compensation (imputed income) to the employee and included in gross taxable wages on the employee's W-2 box 16 for Ohio.