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.

Can I claim adoption-related expenses that were incurred prior to the tax year the adoption was finalized?

Yes. While the credit cannot be claimed until the tax year in which the adoption is finalized, all qualifying expenses related to the adoption, regardless of when the expense arises, can be used to calculate the credit.

See the FAQ “What qualifies as ‘adoption-related expenses’ for Ohio’s adoption credit?” for a list of qualifying expenses.

See R.C. 5747.37(B)(2).