FAQs - Individual Income Tax

Are individuals training at the U.S. service academies subject to Ohio individual income tax and school district income tax?

Ohio Income Tax

Cadets at the U.S. service academies, specifically the Military Academy, the Air Force Academy, the Coast Guard Academy, and midshipmen at the Naval Academy, are considered to be “serving” on active duty. Since, all the academies are located outside Ohio, these individuals, regardless of their residency, can deduct any pay or allowances related to such service. Please note, individuals in the Reserve Officer Training Corps (ROTC) are not considered to be serving on active duty. 


School District Income Tax

Since, all of the academies are located outside Ohio, these individuals, regardless of their residency, are able to deduct any pay or allowances related to such service.