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 should I do if I receive a notice from the Department of Taxation that my deduction for STABLE account contributions is under review?

You should respond to the notice in writing by the due date shown on the notice. Your response must include proof of your contributions to an Ohio STABLE account for each beneficiary. You can prove your contributions by providing:

  • Proof of payments (such as cancelled checks, bank statements, credit card statements, etc.); AND
  • Proof of an Ohio STABLE account (by providing the year-end account statement).

If the statement is unavailable (e.g. you are not the account holder), you may provide a list of the beneficiaries along with the contribution dates and contribution amounts. If the deduction amount reported is based on a prior year contribution carryforward amount, please provide proof of contributions in the prior years for each beneficiary.

You may submit this information by either:

  • Mail:
    Ohio Department of Taxation
    Personal and School District Income Tax
    PO Box 182847
    Columbus, OH 43218-2847
  • Fax: (253) 234-1373

Note: The STABLE account year-end statement alone is not proof of payment. In order to verify the deduction, you must provide both items listed above and requested in the notice.