Updated October 4, 2026. Quick answer: No. Ohio Revised Code 5747.01 lets a taxpayer deduct amounts “received by the taxpayer as retired personnel pay for service in” the uniformed services or National Guard, to the extent included in federal adjusted gross income, with no cap or age printed.
How Ohio treats military retired pay
| Item | What the documents say |
|---|---|
| Treatment | Deduction of retired personnel pay for uniformed-service or National Guard service, to the extent in federal adjusted gross income |
| Cap or age | None printed |
| Survivor Benefit Plan | Payments received by a surviving spouse or former spouse under the survivor benefit plan are deductible too |
| Federal civil service | Where retirement is based partly on uniformed service, only the portion attributable to that service is deductible |
A $30,000 example
A retiree with $30,000 of military retired pay in federal adjusted gross income deducts all $30,000, so none of that pay is left to tax.
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What changes in 2026
No 2026 change is printed in the documents read.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal side in Publication 3, Armed Forces’ Tax Guide.
Related: whether Ohio taxes pensions, how Ohio taxes retirement income, military retirement pay by state, and the military retirement calculator.
Sources
- Ohio Revised Code Section 5747.01: https://codes.ohio.gov/ohio-revised-code/section-5747.01
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.