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.

What is the income threshold for the means-test?

Ohio Revised code establishes a maximum Ohio Adjusted Gross Income of $30,000 to be indexed each year. The means test was indexed to $30,500 for 2014 applications. Income is the Ohio Adjusted Gross Income (OAGI) of the applicant and the applicant’s spouse; OAGI can be found on line 3 of the Ohio Income Tax Return. The 2017 income threshold is $31,800, the 2018 threshold is $32,200, and the 2019 income threshold is $32,800.