FAQs - Individual Income Tax

I am the civilian spouse of a military servicemember and we both are nonresidents of Ohio. Am I subject to Ohio individual income tax and school district income tax?

Ohio Income Tax

A nonresident civilian spouse is entitled to a nonresident credit for non-Ohio income that the spouse earns during the taxable year (e.g., bank interest from a savings account or personal investment income). The civilian spouse’s Ohio-sourced income is taxable depending on whether the spouse and servicemember have the same state of legal residence (i.e. domicile), or different states of legal residence.

A nonresident civilian spouse cannot be taxed on his/her income, regardless of whether it is earned for services in Ohio or not, if:

  • The spouse and the servicemember have or elect to have the same state of legal residence outside Ohio, AND
  • The servicemember and spouse are in Ohio because of military orders.

However, the nonresident civilian spouse must pay Ohio tax if s/he earns income that is based on activities or services in Ohio, and his/her state of legal residence is different from the servicemember-spouse’s state of legal residence.

You can use the following chart to determine how a nonresident civilian spouse should treat his/her income for Ohio tax purposes:

See R.C. 5747.05(A).

School District Income Tax

A nonresident civilian spouse is never liable for school district income tax. See R.C. 5748.01(G)(1).