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 residency statuses are available to an Ohio taxpayer?

In a given tax year, each taxpayer is a resident, a nonresident, or a part-year resident of Ohio.

Additionally, a taxpayer’s residency status is specific to the individual. For example, it is possible for two spouses, even if included on a joint return, to have different residency statuses.