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.

Does the name of the donor to a 529 account need to be on the account to qualify for the deduction? For example, if a parent has an account with his child as the beneficiary, can the grandparent contribute to that account and be entitled to a deduction on his Ohio income tax return?

The individual (grandparent) who makes the contribution is entitled to the deduction. They should save proof of payment/contribution if they are not named on the account itself.