FAQs - Individual Income Tax

My former spouse is currently serving in the Air Force in California. She is sending me monthly child support payments from her military pay. Are these payments eligible for the deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?

No. Child support receipts are not taxable income, regardless of source, and are not included in federal adjusted gross income (FAGI). Since these amounts are not included in FAGI, they are not eligible for the deduction.

For more information:

You can reach us by e-mail at Military-Info@tax.state.oh.us. Our toll-free number for individual taxpayer inquiries is (800) 282-1780, and the toll-free number for forms is (800) 282-1782.