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 my same-gendered partner and I file a joint federal return and my partner is a non-resident who has no Ohio-sourced income, how should we file our Ohio returns?

In the case of where only one member of a same-gender couple filing a joint federal return has Ohio-sourced income, the partner who does have Ohio income must file the Ohio IT 1040 return using the “single” or, if qualified, “head of household” status along with a Schedule IT S reflecting both individuals’ information. Likewise, the non-resident partner who does not have Ohio-sourced income must still file an Ohio IT 1040 and Schedule IT S.