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OH HB396
Bill
Status
12/23/2013
Primary Sponsor
John Becker
Click for details
AI Summary
HB 396 Summary
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Allows married couples to elect whether to file joint or separate Ohio state income tax returns, regardless of their federal filing status.
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Married couples filing a joint federal return may now choose to file separate state returns, with each spouse having separate tax liability instead of joint and several liability.
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Couples where either spouse is not required to file a federal return may elect to file separate or joint state returns, with liabilities determined by their election.
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When filing separate state returns, each spouse must claim their own exemption on their individual return.
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Applies to taxable years beginning in 2013 or thereafter and takes immediate effect as an emergency measure.
Legislative Description
To allow married couples to elect to file either separate state tax returns or a joint state return, irrespective of their federal filing status, and to declare an emergency.
Married-file state tax returns separately or jointly-regardless of federal filing
Last Action
To Ways and Means
12/23/2013