LGBTQ Advisor Match

Ohio LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Ohio — the birthplace of Obergefell v. Hodges and June 26, 2015 Social Security implications, Ohio's binary domestic partner landscape (no statewide recognition; Columbus city registry limited to city employees and select employers), Ohio's 2.75% flat income tax (the second-lowest flat rate in the US), the complete absence of any Ohio estate or inheritance tax, the absence of statewide paid family and medical leave, and the Medicaid CSRA gap for domestic-partner households. Not legal or tax advice — your specific situation requires qualified professionals.

Ohio occupies a singular position in LGBTQ+ legal history: Obergefell v. Hodges, the 2015 Supreme Court case that established the constitutional right to same-sex marriage nationwide, arose from Ohio. James Obergefell sued Ohio's Director of Health after Ohio refused to list him as the surviving spouse on his partner John Arthur's death certificate. The case reached the Supreme Court and was decided June 26, 2015 — the date same-sex marriage became legal in every state. For Ohio LGBTQ+ couples, that date carries more meaning than it does in most states: Ohio couples who married on or shortly after June 26, 2015 are now approaching Social Security milestone dates for the first time, and the financial planning implications are becoming real. On the planning side, Ohio's tax structure is favorable: no state estate tax (abolished 2013), no inheritance tax, and a 2.75% flat income tax effective 2026 — the second-lowest flat income tax rate in the US. Ohio is a binary state for domestic partner recognition (no statewide statute at all beyond a limited Columbus city registry), and there is no statewide paid family and medical leave program. Domestic-partner households in Ohio face the same federal gaps as everywhere else — no Social Security spousal or survivor benefits, no inherited IRA spousal rollover, no federal FMLA for DP caregiving, no Medicaid CSRA protection — combined with fewer state-level protections than states like California, Washington, or even Michigan (which has strong statewide LGBTQ+ anti-discrimination law). Ohio's three largest LGBTQ+ communities are Columbus (which consistently ranks among the highest per-capita LGBTQ+ concentrations in the Midwest), Cleveland, and Cincinnati.

1. June 26, 2015: Obergefell Birthplace and Social Security Implications for Ohio Same-Sex Couples

The case that came from Ohio

James Obergefell and John Arthur, a couple from Cincinnati, Ohio, flew to Maryland in July 2013 to marry — because Ohio did not then recognize same-sex marriages. John Arthur was terminally ill with ALS. James Obergefell sued Ohio to have himself listed as surviving spouse on John Arthur's death certificate. That case, consolidated with similar challenges from Kentucky, Michigan, and Tennessee in the Sixth Circuit, became Obergefell v. Hodges — and on June 26, 2015, the Supreme Court ruled 5–4 that the Fourteenth Amendment requires states to issue marriage licenses to same-sex couples and to recognize same-sex marriages lawfully performed out-of-state.1

The ruling was effective immediately. June 26, 2015 is the date Ohio first issued marriage licenses to same-sex couples and first formally recognized out-of-state same-sex marriages as a matter of constitutional law. It is the most consequential date in Ohio LGBTQ+ legal history, and it is the Social Security planning reference point for most Ohio same-sex couples.

Social Security implications: which date is your marriage date for SS purposes?

The Social Security Administration uses the legal marriage date — not the date Ohio recognized it — for spousal and survivor benefit calculations. For Ohio same-sex couples, this creates two distinct situations:

Married in Ohio on June 26, 2015? Your SSA record should reflect June 26, 2015 as your legal marriage date. If you have since divorced (after reaching the 10-year mark on June 26, 2025), you may be newly eligible for divorced-spouse Social Security benefits based on your ex-spouse's earning record — even if you are not currently receiving SS benefits. Log in to mySocialSecurity.gov to check your earning record and estimated benefit, and contact the SSA directly to explore divorced-spouse eligibility.

No common law marriage in Ohio: no SS clock backdating

Ohio abolished the creation of new common law marriages on October 10, 1991 under Ohio Revised Code §3105.12(B). Couples who began living together after that date cannot establish a common law marriage in Ohio regardless of how long they cohabitate or how they present themselves to the outside world. Ohio courts will recognize common law marriages validly formed in Ohio before October 10, 1991, and those formed in jurisdictions that still permit common law marriage — but for practical purposes, most current Ohio same-sex couples cannot use common law marriage to establish an earlier SS marriage date.1

This is a meaningful difference from Texas, which still recognizes common law (informal) marriage. Texas same-sex couples who can establish that they met the statutory requirements for an informal marriage prior to Obergefell can potentially claim an earlier SS marriage date and satisfy the one-year spousal or 10-year divorced-spouse clock sooner. Ohio same-sex couples without an out-of-state pre-Obergefell marriage cannot use this strategy.

Pre-Obergefell out-of-state marriages: retroactive SS claims

Ohio same-sex couples who married out of state before June 26, 2015 and have not yet explored retroactive SS spousal or survivor benefits should do so. SSA policy recognizes out-of-state same-sex marriages from their actual ceremony date for all spousal, survivor, and divorced-spouse benefit calculations. If one partner was at or near full retirement age at the time of Obergefell, a retroactive spousal benefit claim (going back up to 6 months from the date of application, or in certain survivor situations, further) may apply. Verify your SSA record shows your actual out-of-state marriage date — not June 26, 2015 — and consult a fee-only advisor or SSA claims representative about any missed benefit period. See our Social Security for Same-Sex Couples guide for the full retroactive claim analysis.

2. No Statewide DP Recognition: Ohio's Binary Structure and the Columbus Registry

Ohio's binary domestic partner landscape

Ohio has no statewide domestic partnership law, no civil union statute, and no state-administered domestic partner registry. For financial planning purposes, Ohio is binary: you are either legally married (full state and federal marriage rights apply) or you are legally unrecognized as a couple, with no automatic state-law financial protections. This is the same structure as Arizona, Georgia, and Florida. Unlike New Jersey (three-tier: DP/civil union/marriage), California and Washington (near-marriage-equivalent RDP status), or even Maryland (a $25 Register of Wills registration that eliminates the inheritance tax), Ohio offers no intermediate status with financial consequences.2

Ohio actually had a more explicit DP policy history that ran in reverse: after Obergefell made marriage available statewide, Ohio repealed its domestic partnership registry in 2019, leaving the state with no intermediate recognition status at all. Ohio same-sex couples who had domestic partnership registrations from before 2019 and never upgraded to marriage should confirm their current legal status — that registry no longer exists at the state level.

The Columbus city domestic partner registry

Columbus, Ohio — home to the state's largest LGBTQ+ community — operates a city-level domestic partner registry for city employees and qualifying private employers who participate. The Columbus registry enables domestic partners of eligible city employees to access city health insurance and employee benefits. It does not create any financial protections under Ohio state law, does not extend Medicaid CSRA protections, does not create a state-law marital deduction, and does not provide rights recognized by the federal government.2

Cleveland and Cincinnati also have city-level LGBTQ+ non-discrimination ordinances, but neither offers a financial-benefit DP registry comparable to California, Washington, or Nevada's statewide structures. For Ohio domestic-partner households outside Columbus, there is no meaningful intermediate recognition at any level.

What the binary gap means for Ohio domestic partners

Without any statewide DP recognition, Ohio domestic-partner households receive no automatic state-law protections. Every right a married Ohio same-sex couple receives automatically — property inheritance under Ohio intestacy law, healthcare proxy authority, hospital visitation, spousal election at death, creditor protection in certain asset structures, Medicaid CSRA — must be established proactively through legal documents and financial structuring. The Ohio intestacy statute (Ohio Revised Code §2105.06) distributes assets to a decedent's spouse, then children, then parents, then siblings — a domestic partner appears nowhere in that chain. Without a will, POA, healthcare proxy, and updated beneficiary designations, Ohio law will treat your domestic partner as a legal stranger at the worst possible moments.

Ohio domestic partners: your document stack is essential. Ohio's binary structure — married or unrecognized — means there is no safety net for couples who haven't executed the five-document stack: financial durable power of attorney, healthcare proxy, HIPAA authorization, advance directive, and last will and testament. Execute these with an Ohio attorney who knows LGBTQ+ estate planning, and review them after any major life change. See our Powers of Attorney and Healthcare Proxy guide.

3. No Statewide LGBTQ+ Non-Discrimination Law: Bostock Coverage and Ohio City Ordinances

Ohio has no comprehensive statewide LGBTQ+ non-discrimination statute

As of 2026, Ohio does not have a statewide law explicitly prohibiting discrimination based on sexual orientation or gender identity in employment, housing, or public accommodations. The Ohio Civil Rights Act covers race, color, religion, sex, national origin, disability, age, and ancestry — but sexual orientation and gender identity are not listed protected classes under state law. The Ohio Fairness Act, which would add these protections, has been introduced multiple times in the Ohio General Assembly without passing.3

Federal Bostock protection covers Ohio employment

Bostock v. Clayton County (2020) held that Title VII's prohibition on sex discrimination covers sexual orientation and gender identity in employment — meaning Ohio employers with 15 or more employees cannot lawfully discriminate in hiring, firing, compensation, or workplace conditions on these grounds under federal law. The EEOC enforces these protections. For Ohio LGBTQ+ employees, Bostock provides a federal employment protection baseline regardless of Ohio's lack of a statewide statute. However, Bostock covers employment only — it does not cover housing or public accommodations at the federal level, and Ohio's state law does not fill that gap.

Ohio city ordinances

Several Ohio cities have enacted their own LGBTQ+ non-discrimination ordinances that cover employment, housing, and public accommodations within city limits:

For Ohio LGBTQ+ households outside these cities, state-level housing and public accommodations protections are absent. The practical financial planning implication: in areas without city ordinances, LGBTQ+ households may face less predictable treatment in housing transactions, healthcare settings, and service providers — adding to the case for a proactive document stack and advisor relationships with explicitly affirming professionals. See our How to Find an LGBTQ+-Affirming Financial Advisor guide.

4. Income Tax: 2.75% Flat Rate 2026, Roth Conversion Advantage, IRMAA Single-Filer Trap

Ohio's 2.75% flat income tax effective 2026

Ohio transitioned to a flat income tax structure effective tax year 2026. The rate is 2.75% on Ohio taxable income above $26,050 — income at or below that threshold is not taxed at all at the state level. At 2.75%, Ohio has the second-lowest state flat income tax rate in the US (behind only Arizona's 2.5%). The prior graduated schedule (which had rates reaching 3.99% on higher incomes) has been replaced by this single flat rate.4

The flat structure applies equally to all filing statuses — there is no married filing jointly bonus or penalty in the Ohio income tax itself, and there is no Ohio standard deduction that differs by filing status in the same way as the federal structure. Ohio domestic partners each file their own Ohio return as individuals. Ohio business income (income from pass-through entities, partnerships, S-corps, and sole proprietorships) is taxed at a slightly higher rate of 3.0%.

Ohio income tax and Roth conversion planning

The 2.75% Ohio flat rate makes Ohio one of the most favorable states for Roth conversions in the country. Compare:

For Ohio domestic-partner households approaching retirement, the case for Roth conversion is driven primarily by the 10-year inherited IRA forced distribution rule — domestic partners are not eligible for the spousal rollover that married same-sex couples receive. When your partner inherits your pre-tax IRA, they must take all distributions within 10 years and pay federal (and Ohio) income tax on those distributions at their marginal rate. Pre-converting that IRA to Roth at Ohio's 2.75% state rate — while filling federal brackets efficiently — dramatically reduces the tax cost compared to doing so out of a California or New York portfolio. Use our Roth Conversion Planner to model your bracket fill with Ohio's 2.75% rate layered on top of your federal rate, and our Domestic Partner Inherited IRA Tax Calculator to quantify the 10-year distribution gap against a spousal rollover.

Ohio and Social Security income: verify current year

Ohio's income tax treatment of Social Security benefits has been subject to legislative change. As of 2026, verify with a tax professional or the Ohio Department of Taxation whether your Social Security income is subject to the 2.75% Ohio flat rate — this is an important planning input for retirement income projections. At 2.75%, even if Ohio taxes SS income, the state-level cost is modest compared to states with 7–13% rates.

IRMAA single-filer trap for Ohio domestic partners

Regardless of Ohio's favorable state income tax rate, Ohio domestic partners each file federal returns as single filers — not as married filing jointly. The Medicare IRMAA surcharge threshold for 2026 is $109,000 MAGI for single filers versus $218,000 for married filing jointly. A Roth conversion or large IRA withdrawal that pushes one Ohio domestic partner's MAGI above $109,000 triggers IRMAA Part B and Part D surcharges that can cost thousands of dollars per year in additional Medicare premiums — on top of federal income tax and Ohio's 2.75%.4

For Ohio domestic partners doing Roth conversions, the practical limit per partner per year is generally the amount that fills their current federal bracket without crossing $109,000 MAGI. This narrows the annual conversion window compared to a married same-sex couple who can convert up to $218,000 combined before the first IRMAA tier. Use our IRMAA Calculator to compare the annual Part B + Part D surcharge by income level for single versus MFJ filers, and model the tradeoff between conversion size and IRMAA exposure.

5. No Ohio Estate Tax, No Inheritance Tax: The Planning Advantage

Ohio abolished its estate tax in 2013

Ohio repealed its state estate tax effective January 1, 2013. Since that date, Ohio imposes no state-level estate tax on any Ohio resident's estate regardless of size. In 2026, combined with the OBBBA's permanent federal estate tax exemption of $15 million per person, this means the overwhelming majority of Ohio households — including most LGBTQ+ households — face zero estate tax exposure at any level.5

Ohio also imposes no inheritance tax. Assets inherited by an Ohio beneficiary — including a domestic partner — are not subject to any Ohio state-level tax on the inheritance itself. This is a significant advantage compared to:

For Ohio domestic-partner households, the absence of state estate and inheritance tax removes an entire category of financial exposure that residents of Pennsylvania, Maryland, and New Jersey must actively plan around. An Ohio domestic partner who inherits a $1 million estate from their deceased partner owes no Ohio state tax on that inheritance — only federal income tax on the inherited IRA portion (via the 10-year forced distribution) and applicable capital gains on appreciated non-IRA assets.

Federal gaps remain regardless of Ohio's favorable estate tax structure

Ohio's zero state estate and inheritance tax does not eliminate the federal-level gaps for domestic partners:

Ohio estate planning summary: No state estate tax. No inheritance tax. Federal $15M exemption per person (OBBBA, permanent). Federal portability for married same-sex spouses. For Ohio domestic partners in the $1M–$15M per-person range, the estate planning work is entirely about federal-level gaps — the inherited IRA 10-year rule and the lack of a federal marital deduction — not Ohio state tax. Ohio's complete absence of state estate and inheritance taxes is a meaningful planning advantage for both married and DP LGBTQ+ households.

6. No Statewide Paid Family Leave: The FMLA Gap for Domestic Partners

Ohio has no statewide paid family and medical leave program

As of August 2026, Ohio does not operate a state paid family and medical leave insurance program. Ohio workers who need leave to care for a seriously ill partner — or for other qualifying family caregiving — rely on federal FMLA and their employer's own policies. Senate Bill 396, a bipartisan proposal introduced in April 2026 by Senators Beth Liston (D) and Louis Blessing (R), would create a state-run PFML insurance fund providing up to 14 weeks of paid leave — but SB 396 had not been enacted as of this writing.6

This places Ohio alongside Florida, Georgia, Texas, and Arizona among states with no statewide PFML for private-sector workers — a significant gap compared to California (8 weeks), New York (12 weeks), Washington (covers RDPs as spouses), Oregon (12 weeks), and Massachusetts ($1,230/week max).

Federal FMLA: married same-sex spouses covered, domestic partners are not

Federal FMLA (29 U.S.C. §2611) provides up to 12 weeks of unpaid, job-protected leave per year for qualifying reasons. For Ohio same-sex couples: a legally married spouse can take FMLA leave to care for a seriously ill spouse. A domestic partner cannot take FMLA job-protected leave for partner caregiving under federal law — only for the employee's own health condition or for qualifying biological/legal family members.6

Practical planning for Ohio domestic partners without PFML

For Ohio domestic-partner households, the absence of statewide PFML means caregiving income replacement depends entirely on employer policy:

7. Medicaid CSRA: $162,660 for Married Spouses, Gap for Domestic Partners

Ohio Medicaid expansion

Ohio expanded Medicaid under the ACA, covering adults at or below 138% of the federal poverty level through Ohio Medicaid (administered by the Ohio Department of Medicaid). Ohio's Medicaid expansion provides broad coverage to lower-income LGBTQ+ Ohio residents.7

Community Spouse Resource Allowance: married couples protected, domestic partners are not

The federal Medicaid Community Spouse Resource Allowance (CSRA) protects a legally married at-home spouse from impoverishment when their spouse enters nursing-home-level Medicaid care. In Ohio in 2026, the CSRA allows an at-home legally married spouse to retain between $32,532 and $162,660 in countable assets, plus a monthly minimum maintenance needs allowance for living expenses. Legally married same-sex spouses in Ohio receive the full CSRA protection — the same as any other married couple in Ohio.7

Ohio domestic partners are not treated as community spouses for Medicaid. Ohio has no statewide DP law, and Columbus's city registry does not extend to Ohio Medicaid's federal definition of "spouse." If one partner in an Ohio DP household applies for long-term care Medicaid, their partner's assets are not protected by the CSRA. The Medicaid applicant must spend down their own countable assets to approximately $2,500 before qualifying — with no ability to shield the community partner's savings up to $162,660. The gap is up to $160,160 per LTC event for Ohio domestic partners versus married same-sex couples.

Long-term care planning for Ohio domestic partners

The CSRA gap means Ohio domestic-partner households must plan for LTC costs without relying on a Medicaid floor. Columbus, Cleveland, and Cincinnati all have active nursing-home markets with high daily costs (Ohio average LTC costs are $300–$400+ per day for a semi-private room). Planning tools:

Use our Marriage vs. DP Financial Calculator to model the cumulative annual value of the CSRA gap alongside the SS spousal benefit gap, inherited IRA tax gap, and imputed income differential — quantifying the all-in financial difference between married same-sex status and domestic partnership in Ohio.

Get matched with an Ohio LGBTQ+ financial advisor

Ohio's combination for LGBTQ+ financial planning is distinctive: the birthplace of Obergefell, a favorable tax environment (no estate tax, no inheritance tax, 2.75% flat income tax from 2026), and large LGBTQ+ communities in Columbus, Cleveland, and Cincinnati — alongside a binary DP recognition structure with no statewide protections, no PFML, no LGBTQ+ non-discrimination law at the state level, and the full federal planning gap stack for domestic-partner households. Ohio same-sex couples approaching the 10-year divorced-spouse Social Security milestone (married June 26, 2015, divorced since June 2025) should verify their SS record and explore benefit options. Ohio domestic partners with significant pre-tax IRA balances should model the Roth conversion math at 2.75% Ohio + their federal rate against the 10-year inherited IRA forced-distribution cost for the surviving partner. An LGBTQ+-affirming fee-only advisor who understands Ohio's flat tax, its absence of state estate and inheritance tax, the federal DP gaps, and the CSRA gap for LTC planning will build a materially more complete picture than a generalist who hasn't worked through these scenarios before.

Sources

  1. Obergefell v. Hodges, 576 U.S. 644 (June 26, 2015) — James Obergefell (Cincinnati, OH) and John Arthur married in Maryland July 2013; Obergefell sued Ohio Director of Health to be listed as surviving spouse. SCOTUS ruled 5–4 that the Fourteenth Amendment requires states to issue and recognize same-sex marriages. June 26, 2015 is the date Ohio first issued same-sex marriage licenses and recognized all prior out-of-state same-sex marriages. FindLaw: caselaw.findlaw.com. Wikipedia — Same-sex marriage in Ohio: en.wikipedia.org. Social Security Administration — same-sex couples: ssa.gov. SSA spousal benefit clock: 1 year continuously married; divorced-spouse: 10 years continuously married, currently unmarried, both spouses at least 62. Ohio ORC §3105.12(B): common law marriage abolished October 10, 1991 — new common law marriages cannot be established in Ohio after that date. Divorce.law — Ohio common law marriage: divorce.law. SS earnings test 2026: $24,480 under FRA / $65,160 in year of FRA (IRS newsroom; SSA COLA notice 2026). 2026 federal IRMAA: $109,000 single / $218,000 MFJ (CMS). 2026 brackets: IRS Rev. Proc. 2025-32.
  2. Ohio domestic partnership status 2026: no statewide DP law, civil union statute, or state-administered domestic partner registry. Ohio repealed prior DP registry circa 2019. Binary state — marriage or no recognition. Columbus Domestic Partner Registry: columbus.gov — available to Columbus city employees and participating private-sector employers; no state-law financial protections. Is-this-legal.com — Ohio domestic partnership: is-this-legal.com. Wikipedia — Domestic partnership in Ohio: en.wikipedia.org. Ohio intestacy: ORC §2105.06 (intestacy passes to spouse, children, parents, siblings — domestic partner not included). Municipal DP registries provide no Ohio state-law financial protections, no Medicaid CSRA, no state income tax joint filing, no state inheritance rights, no state marital deduction.
  3. Ohio LGBTQ+ non-discrimination law 2026: Ohio Civil Rights Act does not list sexual orientation or gender identity as protected classes. Ohio Fairness Act (various bill numbers in successive General Assemblies) has not passed. Bostock v. Clayton County, 590 U.S. 644 (2020): Title VII covers sexual orientation and gender identity in employment for employers with 15+ employees — federal floor applies in Ohio. Columbus Human Rights Ordinance: Columbus City Code Chapter 2331 — comprehensive LGBTQ+ protections in employment, housing, public accommodations. Cleveland: Cleveland City Code Title I, Chapter 667. Cincinnati: Chapter 755 Cincinnati Municipal Code. Wikipedia — LGBTQ rights in Ohio: en.wikipedia.org. Buckeye Flame — 2025-26 Guide to Ohio's LGBTQ+ Legislation: thebuckeyeflame.com.
  4. Ohio income tax 2026: 2.75% flat rate on income above $26,050 (income at or below $26,050 not taxed); business income 3.0%. Second-lowest state flat income tax rate in US (behind Arizona 2.5%). Effective tax year 2026, replacing prior graduated schedule (top rate 3.99%). Ohio Tax Brackets 2026: ustax.tools. Darkhorse CPA — Ohio flat tax 2026: darkhorse.cpa. Policy Matters Ohio — Flat income tax puts Ohio among top 5 states for millionaire tax cuts (October 2025): policymattersohio.org. ITR Foundation — Ohio's New 2.75% Flat Tax: itrfoundation.org. YourTaxBase — Ohio Flat Tax 2026 Complete Guide: yourtaxbase.com. 2026 IRMAA thresholds: $109,000 single / $218,000 MFJ (CMS 2026 Medicare Part B premium notice). OBBBA (July 2025): permanent $15M federal estate/gift exemption; IRS newsroom + Tax Foundation confirmed. SECURE 2.0 §107: RMD age 73 (born 1951–1959) / 75 (born 1960+). T.D. 10001 (July 2024): inherited IRA annual RMD rules when decedent past RBD.
  5. Ohio estate tax: abolished effective January 1, 2013. Ohio has no state estate tax on decedents dying in 2026 or any year since 2013. Ohio has no inheritance tax. Federal OBBBA (July 2025): $15M per-person permanent federal estate/gift/GST exemption. Federal portability (IRC §2010(c)): surviving legally married spouse can elect to use DSUE — Rev. Proc. 2022-32 (5-year late-filing window). Domestic partners: no federal portability; no IRC §2056 unlimited marital deduction. Comparison: PA 15% inheritance tax on DPs; MD 10% on unregistered DPs (eliminated by $25 Register of Wills registration); NJ up to 16% for non-exempt DP beneficiaries. SmartAsset — Ohio estate tax: smartasset.com. Jarvis Law Office — Ohio estate tax 2026: jarvisfirm.com. American Tax Service — inheritance tax in Ohio 2026: americantaxservice.org.
  6. Ohio PFML 2026: Ohio has no statewide paid family and medical leave insurance program. SB 396 (introduced April 23, 2026 by Senators Beth Liston and Louis Blessing — bipartisan): would establish state-run PFML program providing up to 14 weeks paid leave, funded by 0.4%–0.8% payroll contribution; as of August 2026, had not been enacted. Federal FMLA: covers legally married same-sex spouses for partner caregiving; does not cover domestic partners. OnPay — States with paid family leave 2026 (Ohio not listed): onpay.com. Statehouse News Bureau — Ohio SB 396: statenews.org. JDSupra — Ohio PFML bill: jdsupra.com. FMLA 29 U.S.C. §2611 — spouse definition: legal marriage (same-sex marriage fully covered post-Obergefell); domestic partners not covered for partner caregiving. Remotelaws — Ohio paid leave laws 2026: remotelaws.com.
  7. Ohio Medicaid expansion: ACA expansion effective 2014, covers adults at or below 138% FPL. Ohio Medicaid CSRA 2026: $32,532 minimum / $162,660 maximum countable asset allowance for legally married at-home community spouse; monthly minimum maintenance needs allowance also applies. Domestic partner CSRA: $0 — Ohio DP households not recognized as community spouses under federal Medicaid definition (42 U.S.C. §1396r-5). Individual Medicaid asset limit (applicant): approximately $2,500 in countable assets. Ohio Department of Medicaid: medicaid.ohio.gov. Brevy Care — Ohio spousal impoverishment 2026: brevy.com. Medicaid Planning Assistance — Ohio 2026: medicaidplanningassistance.org. Jarvis Law Office — Ohio Medicaid eligibility 2026: jarvisfirm.com. Medicaid 60-month lookback period: 42 U.S.C. §1396p(c)(1). SECURE 2.0 §107 RMD ages. T.D. 10001 annual RMD inherited IRA rules. OBBBA $15M federal exemption (July 2025).

Values verified August 2026. Ohio same-sex marriage: June 26, 2015 (Obergefell v. Hodges). Pre-Obergefell out-of-state marriages recognized by SSA from actual ceremony date. Ohio common law marriage: abolished October 10, 1991 (ORC §3105.12(B)) — no new common law marriages possible in Ohio after that date. Ohio income tax 2026: 2.75% flat rate on income above $26,050 (business income 3.0%). Ohio state estate tax: none (abolished January 1, 2013). Ohio inheritance tax: none. Federal estate exemption 2026: $15M per person (OBBBA, permanent). Ohio PFML: none statewide (SB 396 proposed April 2026, not enacted). Federal FMLA: covers legally married same-sex spouses; does not cover domestic partners for partner caregiving. Ohio Medicaid CSRA 2026: $32,532–$162,660 for legally married spouses; $0 for domestic partners. Individual Medicaid asset limit: ~$2,500. Federal IRMAA 2026: $109,000 single / $218,000 MFJ (CMS). IRS Rev. Proc. 2025-32 — 2026 federal brackets. OBBBA (July 2025) — $15M permanent federal estate/gift/GST exemption. SECURE 2.0 §107 — RMD age 73 / 75. T.D. 10001 (July 2024) — inherited IRA annual RMD rules.

Ohio LGBTQ+ Financial Planning Checklist

For married same-sex couples in Ohio

For domestic partners in Ohio