FAQs - Individual Income Tax

I am divorced, and my ex-husband is retired from the Army. In the divorce settlement, I was awarded a portion of his monthly retirement pay. Does this payment meet the eligibility requirement for the exemption of military retirement pay for taxable years 2008 and after?

Yes. Any portion of military retirement pay which an ex-spouse directly receives from a retirement fund and which is part of a divorce settlement for spousal support is eligible for the deduction for military retirement pay to the extent this pay (i) is included in the recipient’s federal adjusted gross income and (ii) would qualify for the deduction allowable by division (A)(26) of Ohio Revised Code 5747.01 if the retired military person had received the income. Please note that the Ohio Department of Taxation may require a copy of the divorce agreement and the 1099-R as verification 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.