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.

The adoption of my child wasn’t completed until this year, but I have related adoption expenses for the same child from the previous two years. Would these prior year expenses count towards “incurred expenses” since the adoption only became final this year?

Yes. Some receipts/records can date back several years due to the adoption process taking more than one calendar year. Expenses are not based on tax year. For example, if a taxpayer incurred expenses in 2015 for an adoption that wasn’t finalized (or made official) until 2017, the taxpayer can only claim the Ohio Adoption Credit for that child in tax year 2017, but they can claim the related expenses from calendar year 2015.