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Ohio.gov

Ohio Department of Taxation Individual Income Tax

Military Tax Provisions 

Ohio tax law contains certain special provisions that apply both to Ohio resident taxpayers who are members of the U.S. Armed Forces and to taxpayers who are residents of other states and are serving on active duty in Ohio.

Ohio residents in the military are affected by major tax changes that began in 2007. For resident servicemembers, a deduction from state taxes is available beginning Jan. 1, 2007 for pay received while stationed outside the state; for resident military retirees, retired pay received after Dec. 31, 2007 is exempt from state taxes. Also, nonresident military spouses are exempt from Ohio taxes for tax years beginning after Jan. 1, 2009. For the details, please see Military Service and Ohio Taxes, below.

Any tax filing or payment extensions and/or exclusions permitted by the Internal Revenue Service for military personnel also apply to the Ohio individual income tax and school district income tax returns. Check the IRS Web site for more information on tax benefits available to members of the U.S. Armed Forces serving in a combat zone, extensions of deadlines to file taxes and information on benefits provided by the Servicemembers Civil Relief Act.