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 Means Testing?

Personal exemption credit: There is a “means test” being applied to the $20 personal exemption credit that limits this credit to taxpayers with an Ohio income tax base of less than $30,000.

The Retirement income credit, lump sum retirement credit, senior citizen credit and lump sum distribution credit: To be eligible for these credits, your adjusted gross income less exemptions must be less than $100,000 in addition to the requirements of each particular credit(s). For more information please see the 2017 Ohio individual and school district income tax publication available at