Taxation of Employee Benefits: Ohio
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
- Based on the US Supreme Court ruling in Obergefell v. Hodges, same-sex marriage is legal in Ohio and the value of health insurance benefits provided to an employee's same-sex spouse is not subject to state income tax withholding. Ohio does not recognize civil unions or domestic partnerships for state income tax withholding purposes. See Same-Sex Couple Health Insurance Benefits.