FAQs — Individual Income Tax - Military

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

Ohio Income Tax

An Ohio resident civilian spouse of a servicemember who resides in Ohio is liable for Ohio income tax. The civilian spouse’s non-Ohio sourced income is also taxed to Ohio, but is eligible for Ohio’s resident credit if the spouse was subject to, and paid tax on, the non-Ohio income in another state.

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

School District Income Tax

If the civilian spouse resides in a taxing school district, then his/her income is also subject to school district income tax.