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 deduct my federal itemized deductions on the Ohio income tax return?

No. Ohio’s income tax calculation begins with federal adjusted gross income. Federal itemized deductions are taken on federal Schedule A after the computation of federal adjusted gross income. Some common examples of federal itemized deductions include: gambling losses, real property taxes, mortgage interest, charitable contributions, and casualty and theft losses.

If Ohio law does not have a corresponding state tax deduction for a federal itemized deduction, the amounts are not deductible on your Ohio IT 1040. Ohio’s deductions in calculating Ohio adjusted gross income are listed on Ohio Schedule A.

Example: Traci loses $50,000 due to a Ponzi scheme. She is able to deduct the theft loss on her federal Schedule A. However, since the deduction is not included in her federal adjusted gross income, and Ohio does not provide a deduction for theft losses, Traci is not entitled to deduct the theft loss in computing her Ohio tax liability.

See R.C. 5747.01(A).