Do I need to report my federal tax refund as income on my Ohio state tax return?

No, you do not need to report your federal tax refund as income on your Ohio state tax return. According to the Ohio Department of Taxation, federal tax refunds are not considered taxable income in the state of Ohio. This means that you will not be required to include any amount of your federal tax refund when calculating your Ohio state income tax liability. It is important to note that this applies specifically to your federal tax refund and not to any state tax refunds you may have received. State tax refunds are subject to their own rules and may need to be reported as income on your federal tax return. Please consult the Ohio Department of Taxation website or seek advice from a tax professional for specific guidance on your situation.