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.

Can I submit the federal Injured Spouse Allocation (IRS form 8379) instead of the Ohio Non-Liable Spouse worksheet?

No. The Ohio Department of Taxation can only accept the Non-Liable Spouse worksheet. Please do not provide IRS form 8379. See Ohio Adm. Code 5703-7-13.