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.

Our divorce decree states that I am not liable for any federal, state or local income tax owed as a result of filing a joint return with my ex-spouse. It explicitly states my ex-spouse is liable for any taxes owed as a result of our filing jointly.

A divorce decree settlement is a legal issue and must be settled through the courts. Since you and your ex-spouse filed a joint return for the year(s) at issue, you and your ex-spouse are jointly and severally liable for any additional liability.  This means that both you and your ex-spouse will be held liable for any unpaid taxes.