Ohio State Income Taxes: what active duty members and spouses need to know

  • Published
  • By Capt. Rebekah Byrd
  • Aeronautical Systems Center Staff Judge Advocate Office
WRIGHT-PATTERSON AIR FORCE BASE, Ohio --  Have tax questions?  We have the answers.

Every year Aeronautical Systems Center Legal Assistance and the Ohio Department of Taxation receive questions on what active duty members and their spouses need to provide to Ohio during tax time. Every state collects taxes differently, so military members in Ohio need to be familiar with the yearly requirements while they are stationed here.

Here are the key rules:

1. Who files an Ohio State Income Tax Return?

Active duty members and spouses who are legal residents (domiciliaries) of Ohio must file an Ohio return. Even if they are not legally a resident of Ohio, active duty members who have earned income in the state of Ohio (ie. from rental property or second jobs) also need to file an Ohio return and indicate whether it is their state of legal residency.

2. What if I am not an Ohio resident?

Active duty members who are not Ohio legal residents should fill out a Form IT-10 and mail it to the Ohio Department of Taxation when they file their federal taxes in order to avoid receiving an Ohio income tax assessment. We also recommend you make a copy and keep it with your 2009 tax records.

Military spouses who are claiming residency in another state based on the 2009 Military Spouses Residency Relief Act will need to fill out a Form IT DA-M (crossing through line 3 and writing "Military Non-resident" instead). If they filed an Ohio tax return in 2008, they will also need to provide proof of their residency in another state. If they wish to have a return of any withholdings from Ohio during 2009, the spouse will need to include a 2009 Ohio return reflecting their refund amount as a non-resident along with the IT DA-M and proof of residency.

Proof of residency in another state may include such items as driver's license, voter registration, property ownership, and/or a 2009 state tax return filed in the home state. This information should be mailed to the Ohio Department of Taxation and the spouse should keep a copy with their 2009 tax records.

3. Where can I get more information?

The Ohio Department of Taxation has a special section of military frequently asked questions at http://tax.ohio.gov/faqs/Income/military.stm. Forms IT-10 and IT-DA-M can also be downloaded and printed from the website. If you have a more detailed questions or wish to meet with an attorney, please call the ASC Legal Assistance Office at (937) 257-6142 for an appointment or visit during walk-in hours every Friday, 9 to 10:30 a.m..

The 88th Air Base Wing Tax Center opens Jan. 25 in Area C, Building 219 (adjacent to Chapel 1) and can then be contacted at (937) 656-1423.