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, how do we each determine our student loan interest deduction for Ohio purposes on Schedule IT S line 27 columns (c) and (d)?

For federal purposes, the student loan interest deduction is generally the lesser of $2,500 or the amount of student loan interest a taxpayer paid. However, the amount of the deduction may be gradually reduced (phased out) or eliminated based on a taxpayer’s filing status and Modified Adjusted Gross Income. 

Because Ohio does not recognize a same-gender marriage, each partner must determine the amount of the student loan interest deduction after applying the phase-out as if he or she were filing the federal return as an unmarried individual using the “single” or if qualified, “head of household” filing status.  This amount must be included on Schedule IT S line 27 columns (c) and (d) for Ohio tax purposes.