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.
Who can claim the STABLE deduction?
The individual who makes the contribution is entitled to the deduction. Contributions can be made by anyone, such as the STABLE account owner, the beneficiary, friends or family members.
See R.C. 5747.78.