FAQs - Individual Income Tax

Can a dependent child claim her/himself on an Ohio individual income tax return even though she/he is claimed as a dependent on the parents' federal and state income tax returns?

No. Beginning in tax year 2014, children being claimed as dependents on their parents' Ohio income tax return may no longer claim the personal exemption on their own return. Also, individuals who are claimed as a dependent on another return may NOT claim an exemption for themselves. The number of exemptions must match what is reported on the federal return.