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.

Regarding employer-provided health insurance and health savings accounts, does a same-gender partner qualify as a dependent for Ohio income or withholding tax purposes?

A same-gender partner and that partner’s child do not qualify as a dependent for Ohio income or employer withholding tax purposes.