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 Ohio Child and Dependent Care Credit when filing two individual Ohio IT 1040 returns?

Currently, a non-refundable credit is available for certain Ohio taxpayers under ORC 5747.054 if they are eligible for the Federal Dependent Care Credit (FDCC), a credit based on work-related expenses paid for the care of a qualifying individual. 

Because Ohio does not recognize a same-gender marriage, each partner must determine the amount of the FDCC as if he or she did not have a spouse and was filing the federal return using the “single” or if qualified, “head of household” filing status.  Likewise, your same-gender partner’s child shall not be considered your dependent qualifying child if the child meets this requirement only by virtue of your same-gendered marriage.  The federal amount determined under these guidelines must then be used to calculate each partner’s Ohio credit (to be reported on the IT 1040 schedule B).