Airmen based in Ohio should file Ohio State taxes

  • Published
  • By Capt. Kent Eiler
  • Aeronautical Systems Center Law Office
WRIGHT-PATTERSON AIR FORCE BASE, Ohio --  This year several Airmen have received "delinquent" notices from the state of Ohio advising them they failed to pay Ohio state taxes in past years. These individuals hadn't filed taxes with the state of Ohio because they claimed a state of residence other than Ohio.

Generally, an active-duty military member only owes state income tax on military pay in the state in which he or she is a resident. Thus, if you are an active-duty Airman who claims Wyoming as your state of residence but you live in Ohio, you would file state taxes in Wyoming.

However, the state of Ohio, like many other states, reviews the federal tax rolls to determine whether anyone with an in-state address filed federal income tax but failed to file a state tax return. Ohio considers those individuals "delinquent" on Ohio taxes. Because the state of Ohio has no way of knowing you're an active duty military member and you had no income other than military pay, and you file in another state, you will be included on the "delinquent" list and Ohio will attempt to collect back taxes.

Thus, if you live off base you should file an Ohio state return for this year AND for any previous tax year you were stationed here. It will be much easier for you to file an Ohio return(s) now than to clear this up in 4-5 years, when Ohio identifies you as "delinquent." 

If you live on base, if your zip code is 45433, and you had no income other than military pay, you do not need to file an Ohio tax return. We have persuaded the state to remove the base zip code from their "delinquent" taxpayer database.

The Wright-Patterson Air Force Base Tax Center or your unit volunteer income tax assistance (VITA) representative will be happy to do a 2007 Ohio return online for you. If you need to file a return for 2006 or before, you can obtain prior year state tax return forms at http://tax.ohio.gov/. 

The tax center is located on the first floor of Bldg. 219, Area C and is open to active duty military members, dependents, reservists and retirees. Operating hours are 7:30 a.m. - 3 p.m. Mondays through Fridays.  To schedule an appointment or for more information, please call (937) 656-1423.