FAQs — Individual Income Tax - Military

I'm a Navy recruiter assigned to a recruiting station in Covington, Kentucky, but residing in Cincinnati with my nonmilitary spouse. My spouse works in Ohio. Both my spouse and myself are domiciled in California. Are either of us liable for Ohio income tax?

Neither you nor your spouse are liable for Ohio income tax. However, every year when you file your federal income tax return, you should also file an Ohio IT 10 form. This notifies the Ohio Department of Taxation of your status as California residents/ domiciliaries. Also, please see FAQ #3, above, for information concerning how nonresident military spouses are affected by a November 2009 amendment to the Servicemembers Civil Relief Act.

(Note: Both you and your spouse may be liable for California income tax.)

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.