Ohio Military and Veterans Benefits

State Taxes
Education Benefits
Employment Benefits
Unemployment Compensation Benefits
Bureau of Motor Vehicles (BMV) Related Benefits
Health Insurance Benefits
Parks and Recreation Benefits
Miscellaneous Benefits
Ohio Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Resources

Summary of Ohio Military and Veterans Benefits: Ohio offers special benefits for its military Service members and Veterans including Veterans' Burial Expenses, Employment Assistance, Public Employment Preference, Compensation for State Active Duty, MIA/POW Orphans Scholarship, Civil Service Preference, Special Vehicle License Plates, as well as Hunting, Fishing license and State Park privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.

 

What are my Ohio Military and Veteran State Tax Benefits?

Deduction for Military Stationed Outside Ohio State Tax Benefit: Military Service members who are stationed outside Ohio are eligible for the deduction of military pay received for active duty service while stationed outside the state, if the military pay is included in federal adjusted gross income (see division (A)(24) of Ohio Revised Code 5747.01. Service members must still file an Ohio individual, and if applicable, school district income tax return in order to qualify for the deduction. This deduction applies to taxable years beginning on and after Jan. 1, 2007.

Under the November 2009 amendment to the Service members Civil Relief Act, please note that an Ohio resident who accompanies his/her military Service member Spouse to a duty station in another state remains subject to Ohio income tax and school district income tax.

The term “stationed” refers to an Ohio resident Service member’s permanent duty station. For purposes of this exemption, "permanent duty station" has the same meaning as specified in Ohio Revised Code 5103.20, Article II, Subparagraph (U), that is, it means the military installation where an active duty Service member – or, concerning this exemption, an Ohio resident Service member in the National Guard or military reserve forces – is currently assigned and is physically located under competent orders that do not specify the duty as temporary. Periods of training in which a Service member, either individually or as part of a unit, departs from his/her permanent place of duty and then returns following the completion of the training, is not included in the definition of “stationed.” However, periods of active duty outside Ohio for purposes other than training, or periods of training greater than 30 days outside Ohio, as described below, qualify a Service member for this exemption.

Examples of military pay and allowances that do qualify for this deduction include the following amounts, but only if the taxpayer receives the amounts while he/she is stationed outside Ohio:

  • Military pay and allowances received while a member of the active component of the U.S. Armed Forces and assigned to a permanent duty station outside Ohio.

  • Military pay and allowances received while a member of the active component of the U.S. Armed Forces, who is assigned to a permanent duty station inside Ohio, only for periods of duty outside Ohio for purposes other than training, or periods of training greater than 30 days outside Ohio.

  • Military pay and allowances received while a member of the National Guard or the reserve components of the U.S. Armed Forces in an active duty status outside Ohio, or for periods of training greater than 30 days, outside Ohio.

  • Military pay and allowances received by cadets at the U.S. service academies (USMA West Point, the Air Force Academy, Coast Guard Academy, and Naval Academy). Cadets serving on active duty under the provision of USC 38-101 (21) are eligible for this deduction. However, this deduction is not available for pay received for service in the Reserve Officer Training Corps (ROTC).

  • Military pay and allowances received while a member of a unit of the National Guard or the reserve components of the U.S. Armed Forces under federal mobilization orders under which the unit mobilizes for training at a non-Ohio location followed by an operational deployment to any non-Ohio location.

Examples of military pay and allowances that do not qualify for this deduction include the following:

  • Military pay and allowances received while a member of the active component of the U.S. Armed Forces who is assigned to a permanent duty station inside Ohio and who departs Ohio for a period of temporary duty for unit or individual training of 30 days or less (e.g., training exercises, basic and advanced training courses, and additional skill training courses).

  • Military pay and allowances received while a member of the National Guard or the reserve components of the U.S. Armed Forces in an active duty for training status wh o departs Ohio for a period of temporary duty for unit or individual training of 30 days or less (e.g., unit annual training, training exercises, basic and advanced training courses, and additional skill training courses).

  • Military pay and allowances received for service in a combat zone because that pay is not included in federal adjusted gross income (line 1 on Ohio form IT 1040).

  • Service members eligible for this deduction may request that the military exempt them from Ohio withholding only during the period of their service outside the state by submitting Ohio form IT 4 MIL to their military finance office.

Learn more about Deduction for Military Stationed outside Ohio State Tax Benefit

Military Retirement Pay Ohio State Tax Deduction: Division (A)(26) of Ohio Revised Code 5747.01 provides that for taxable years beginning after 2007 taxpayers who retired from service in the active or reserve components of the U.S. Army, Navy, Air Force, Marine Corps, Coast Guard or national guard (any state) can deduct the pay the taxpayers receive for their military retirement to the extent that pay is not otherwise deducted or excluded in computing Ohio adjusted gross income. Taxpayers who served in the military and receive a federal civil service retirement pension are also eligible for a limited deduction if any portion of their federal retirement pay is based on credit for their military service. These retirees can deduct only the amount of their federal retirement pay that is attributable to their military service.

Each taxpayer eligible for this limited deduction should refer to her/his federal civil service retirement benefit handbook to determine the number of years of military service. Divide the number of years of military service by the total number of years of combined military service and civilian employment with the U.S. government (once the taxpayer has calculated the fraction, s/he does not have to recompute it from year to year to claim the tax credit, since the service years and the total years used in the calculation will not change). Take this fraction and multiply it by the amount of your federal civil service pension you have included in federal adjusted gross income (line 1 on the Ohio income tax return, Ohio form IT 1040 The resulting number is the amount of your federal civil service pension that you can deduct.

Learn more about the Ohio Military Retirement Pay State Income Tax Deduction

Ohio Income Tax Exemption for Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Annuity: The Ohio Military Retirement Pay Ohio State Tax Deduction also applies to such amounts received by the Surviving Spouse or former Spouse of each military retiree who is receiving payments under the survivor benefit plan. Please note that Child support receipts, regardless of the source, are not included in federal adjusted gross income; so these amounts are not deductible.

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Ohio State Tax Benefits

Military Disability Retired Pay Ohio Income tax Exemption: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about Ohio Military Disability Retired Pay Income Tax Exemption

U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation Ohio Income Tax Exemption: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

Learn more about Ohio State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Ohio Senior Citizens, Disabled Person, and Surviving Spouses Homestead Property Tax Exemption: The homestead exemption allows low-income senior citizens and permanently and totally disabled Ohioans, to reduce their property tax bills, by shielding some of the market value of their homes from taxation. The exemption, which takes the form of a credit on property tax bills, allows qualifying homeowners to exempt up to $25,000 of the market value of their homes from all local property taxes. For example, through the homestead exemption, a home with a market value of $100,000 is billed as if it is worth $75,000.

The tax exemption is limited to the homestead, which Ohio law defines as an owner's dwelling and up to one acre of land. The value of the exemption may not exceed the value of the homestead. The 2017 income threshold is $31,800, the 2018 threshold is $32,200, and the 2019 threshold is $32,800.
Who is eligible for the Ohio Senior Citizens, Disabled Person, and Surviving Spouses Homestead Property Tax Exemption? The homestead exemption is available to any Ohio resident homeowner who:

  • Qualifies under the income thresholds for the tax year; and

  • Is at least 65 years old or turns 65 in the year for which they apply; or

  • Is totally and permanently disabled as of January 1 of the year for which they apply, as certified by a licensed physician or psychologist, or a state or federal agency; or

  • Is the Surviving Spouse of a person who was receiving the previous homestead exemption at the time of death, and where the Surviving Spouse was at least 59 years old on the date of death.

The Homestead Exemption Application for Senior Citizens, Disabled Person, and Surviving Spouses must be filed with the county auditor after the first Monday in January and on or before the first Monday in June for manufactured and mobile homes, and filed with the county auditor by Dec 31 for real property.

Learn more about Ohio Senior Citizens, Disabled Person, and Surviving Spouses Homestead Property Tax Exemption

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What are my Ohio Military and Veterans Education Benefits?

Ohio War Orphans Scholarship: The Ohio War Orphans Scholarship Program awards tuition assistance to the Children of deceased or severely disabled Ohio Veterans, or has been declared Missing in Action, a prisoner of war or was a former prisoner of war, who served in the Armed Forces during a period of declared war or conflict. The application deadline is May 15th of each year for the following school year.

For the 2018-2019 academic year, the amount for the War Orphans Scholarship is:

  • Public Universities and Community Colleges: 84% of tuition/general fees

  • Private institutions: $6,435 (annual award)

Who is eligible for the Ohio War Orphans Scholarship? Applicants must be enrolled for full-time undergraduate study at an eligible Ohio college or university pursuing an associate or bachelor's degree and be an Ohio resident. Also, Students must attend full-time, and prior recipients must meet appropriate cumulative GPA requirements (minimum 2.00). In order to be eligible for consideration of a scholarship, the Child of an eligible person must meet the following requirements:

  • At the time of application, have attained his or her sixteenth but not his or her twenty-fifth birthday;

  • At the time of application, if a Child of a Veteran who entered the armed services:

    • As a legal resident of Ohio, have resided in the state for the last preceding year;

    • Not as a legal resident of Ohio, have resided in the state for the year preceding the year in which application for the scholarship is made and any other four of the last ten years;

  • Be in financial need, as determined by the Board.

In order for the Child to be eligible either parent must have met the following requirements:

  • The “Veteran” parent must be deceased or disabled at the time application is made or considered MIA or POW. If the “Veteran” parent served only in the Ohio National Guard or organized reserves, the “Veteran” parent must have been killed or permanently and totally disabled while at a scheduled training assembly, or a field training period of any duration or length, or active duty for training pursuit to bona fide orders issued by a competent authority.

  • The “Veteran” parent must have entered the armed services of the United States as a resident of Ohio.

  • If disabled, but not as a member of the Ohio National Guard or organized reserves, the “Veteran” parent must have a sixty percent or greater service-connected disability or must be receiving Veteran’s Administration benefits for permanent and total non-service connected disability as determined by the United States Department of Veterans Affairs.

Ohio War Orphans Scholarship Application

Learn more about the Ohio War Orphans Scholarship

Ohio National Guard Scholarship Program (ONGSP) : Eligible Ohio National Guard (ONG) members may receive up to 96 educational credits (12 full-time quarters or 8 full-time semesters) of tuition assistance toward an undergraduate degree at a participating Ohio school during their enlistment. ONG members who possess a Bachelor's degree are not eligible; however, possessing prior college credits or possession of an Associate's degree does not affect eligibility. Scholarship applications are accepted and utilized during the ONG member's enlistment only. However, members deployed during their enlistment may apply to extend their benefits. Non-deployed ONG members with remaining Educational Units may extend their enlistment in order to use them.

Eligible ONG members in an active six-year enlistment with the Ohio National Guard are awarded a lifetime maximum of 96 Educational Units of tuition assistance. Active duty Prior-Service members with an enlistment of three-or-more years, but less than six-years, with the ONG can receive a maximum of 48 units (6 full-time quarters or 4 full-time semesters). Non-Prior Service ONG members in an active enlistment of three years are eligible for 48 Educational Units; however, the member may re-enlist or extend their enlistment for a total of six years or more to qualify for an extra 48 Educational Units.
Who is eligible for the Ohio National Guard Scholarship Program (ONGSP)?
The following criteria apply:

  • Applicant must be an Ohio National Guard member in good standing, possessing a high-school diploma or GED. Applicants must remain in good standing with the Ohio National Guard or face recoupment of a portion or all of the awarded tuition assistance.

  • Applicant must enroll in a Bachelor's or Associate's degree-granting program at a participating school in Ohio. The ONGSP is not available for graduate degree programs.

  • ONG participants must apply for no less than three credit hours per application/school.

Former ONG Members who have completed their Ohio National Guard enlistment obligation with an honorable discharge may continue their Scholarship Program benefit for the time they were unable to attend school due to deployment.

  • ONG Member must have received an honorable discharge after completion of their three-year, six-year, or more enlistment in which they were deployed with the Ohio National Guard.

  • ONG Member may take classes for terms missed during deployment only (number of terms determined from their DD214).

  • ONG Members must have Educational Units available in order to apply for a scholarship. The Ohio National Guard Scholarship Program provides a maximum of 48 Educational Units for a three-year enlistment, or lifetime maximum of 96 Educational Units regardless of reenlistments.

  • ONG Member has five years from their discharge date to use their remaining Educational Units.

The suspense dates for enrollment into the ONGSP are as follows. Late applications will not be accepted at this time due to ongoing State budget challenges:

  • Fall Semester / Quarter - July 1

  • Spring Semester / Winter Quarter – November 1

  • Spring Quarter - February 1

  • Summer Semester / Quarter – April 1

Ohio National Guard Scholarship Program Online Application Portal (You must use a Common Access Card (CAC) card to register and log on to the ONGSP Website)
Ohio National Guard Scholarship Program Hardcopy Application
List of Institutions where the Ohio National Guard Scholarship may be used

Learn more about the Ohio National Guard Scholarship Program (ONGSP)

Ohio Safety Officers College Memorial Fund: This program provides tuition assistance to the Children and Spouses of peace officers, fire fighters and certain other safety officers who are killed in the line-of-duty, anywhere in the United States.

It also provides assistance to the Children and Spouses of a member of the armed services of the U.S., who has been killed in the line of duty during Operation Enduring Freedom, Operation Iraqi Freedom or a combat zone designated by the President of the United States. The Child is only eligible for this program if he/she is not eligible for the Ohio War Orphans Scholarship.

The Fund will provide benefits which cover 100% instructional and general fee charges at public colleges and universities and $7.334 per year at private and proprietary post-secondary institutions. Funding is for 10 semesters or 15 quarters, up to 5 years or until a Bachelor's degree is obtained. This includes terms that benefits are used and the recipient is not enrolled full-time.
Who is eligible for the Ohio Safety Officers College Memorial Fund? An applicant must be an Ohio resident. Children or Spouses of Service members killed in action must possess a birth or marriage certificate bearing the Service member's name, and a copy of the Report of Casualty.

Applicants should provide a copy of their marriage certificate or birth certificate and a copy of the Report of Casualty to the participating institution and they will contact the Ohio Department of Higher Education.

Learn more about the Ohio Safety Officers College Memorial Fund

Interstate Compact on Educational Opportunity for Military Children: It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:

  • Facilitating the timely enrollment of Children of military Families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements.

  • Facilitating the student placement process through which Children of military Families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment.

  • Facilitating the qualification and eligibility for enrollment, educational programs, and participation in extracurricular academic, athletic and social activities.

  • Facilitating the on-time graduation of Children of military Families.

  • Providing for the promulgation and enforcement of administrative rules implementing the provisions of this compact.

  • Providing for the uniform collection and sharing of information between and among member states, schools and military Families under this compact.

  • Promoting coordination between this compact and other compacts affecting military Children.

  • Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student.

Primary Point of Contact:
Pete LuPiba, Ohio MIC3 Commissioner
Executive Director OBM Communication
Address: 30 East Broad St, Floor 34
Columbus, Ohio 43215
Email: pete.lupiba@obm.ohio.gov
Phone: 614-466-6573

Learn more about the Ohio Interstate Compact on Educational Opportunity for Military Children

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What are my Ohio Military and Veteran Employment Benefits?

Ohio National Guard Compensation for State Active Duty: When ordered to state active duty by the governor, for which duty federal basic pay and allowances are not authorized, members of the organized militia of Ohio shall receive the same pay and allowances for each day's service as is provided for commissioned officers, warrant officers, noncommissioned officers, and enlisted personnel of like grade and longevity in the Armed Forces of the United States, together with the necessary transportation, housing, and subsistence allowances as prescribed by the United States department of defense pay manual, or an amount not less than $75 per day as base pay for each day's duty performed, whichever is greater. (Ohio Code 5923.12)
Who is eligible for Ohio National Guard Compensation for State Active Duty? Ohio National Guard Service member on state active duty are eligible for compensation.

Learn more about Ohio National Guard Compensation for State Active Duty

Opportunities for Ohioans with Disabilities (OOD): The Opportunities for Ohioans with Disabilities (OOD) (formerly known as the Rehabilitation Services Commission) is a state agency serving Ohioans with disabilities. The Bureau of Vocational Rehabilitation (BVR) , Bureau of Services for the Visually Impaired (BSVI) and the Division of Disability Determination (DDD) help people with disabilities get or keep a job. OOD works with partners in business, education and non-profit organizations to facilitate customized employment plans for Ohioans with disabilities.

Learn more about Opportunities for Ohioans with Disabilities

Leave for Military Duty for Ohio State Employee for Reserve Component Service: State employees receive 22 workdays (176 hours) military leave per year with pay.

For periods of voluntary or involuntary active duty from 1-30 days, employees on duty may use any combination of the below: