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.

How is Ohio's adoption credit calculated?

This credit is not related to or based on the calculation of the federal adoption credit. Instead, Ohio’s credit is the greater of $1,500, or your adoption-related expenses up to $10,000, for each adoption.

The adoption credit is nonrefundable, however any unused portion can be carried forward for up to five consecutive tax years. The Department provides a worksheet to assist in keeping track of the carryforward in the individual income tax instructions.

See the FAQ “What qualifies as ‘adoption-related expenses’ for Ohio’s adoption credit?” for more information.

See R.C. 5747.37(B).