Ohio
Ohio Unemployment Benefits 2026: $624-$842 Max, Eligibility, Filing
Independently fact-checked against primary sources (last audited October 8, 2026). · 12 primary sources cited on this page. How we verify our legal content

Ohio pays unemployment benefits equal to half of your average weekly wage, up to a maximum set by your dependency class. For 2026, the U.S. Department of Labor's comparison of state unemployment laws lists Ohio's minimum weekly benefit as $176 and its maximum as $624 to $842: $624 is the cap for claimants with no dependents (Class A) and $842 the cap for claimants with three or more dependents (Class C).
Under Ohio Revised Code (ORC) 4141.30, the maximums are adjusted once a year and apply to applications filed during the 52 weeks beginning with the Sunday of the week in which January 1 falls. The 2026 figures therefore cover applications filed from Sunday, December 28, 2025, and the next annual adjustment applies to applications filed from the week containing January 1, 2027. Benefits last 20 to 26 weeks depending on how many weeks you worked in your base period, and the first week of each benefit year is an unpaid waiting week.
The Ohio Department of Job and Family Services (ODJFS) runs the program through its Office of Unemployment Insurance Operations. This page covers Ohio's own rules; for how the federal-state system fits together, see our guide to unemployment benefits by state.
Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer. Statute quotations were checked against the official Ohio Revised Code at codes.ohio.gov; the 2026 maximums and the $352 wage floor come from ODJFS, and the $176 minimum from ODJFS and U.S. Department of Labor tables.
Jurisdiction scope: This page covers regular state unemployment insurance in Ohio under Chapter 4141 of the Ohio Revised Code, as administered by ODJFS. It does not cover federal programs for federal civilian employees (UCFE) or ex-service members (UCX), Disaster Unemployment Assistance, extended benefits, or claims filed in other states.
Who is eligible for unemployment in Ohio
ODJFS looks at three questions: did you earn enough in covered employment during your base period, why did you leave your last job, and are you able to work, available for work and looking for work each week you claim. ODJFS decides each of these; you may be eligible if all three come out in your favor.
Your base period and benefit year
Your base period is the first four of the last five completed calendar quarters before you apply, according to ODJFS's Valid Applications policy. If you do not have enough qualifying weeks and wages in that period, ODJFS uses an alternate base period instead.
Alternate base period (ODJFS): "The last four completed calendar quarters before an individual applies for unemployment benefits. This is used to determine eligibility only if the person doesn't qualify using the regular base period."
Your benefit year is the 52 weeks that begin with the week you file a valid application. ODJFS's glossary says it begins on the Sunday of the week you applied, and ODJFS notes that you cannot collect benefits for weeks before your application.
The earnings test: 20 qualifying weeks
ODJFS's policy on qualifying weeks states the test this way:
"The individual must have worked in covered employment in at least 20 qualifying weeks within the base period. In such weeks, the individual must have earned OR been paid remuneration at an average weekly wage of not less than 27.5 percent of the statewide average weekly wage."
A qualifying week is any calendar week in your base period in which you earned or were paid wages in covered employment. Your average weekly wage is your total base-period wages divided by your number of qualifying weeks, rounded down to the next dollar. A seasonal-employer exception can allow a claim with fewer than 20 weeks.
ODJFS says that if you file your application during 2026, your average weekly wage must be at least $352 before taxes or other deductions. The amount can change each year and depends on the year you file, not the year you worked. An older ODJFS PDF guide still prints an outdated figure, so do not rely on it.
If you already had a benefit year, you can start a new one only after the old one has expired and you have worked again since: at least six weeks of work, with earnings of at least three times the average weekly wage from your earlier claim.
Able, available and looking for work
ORC 4141.29(A)(4) requires you to be able to work and available for suitable work in every week you claim. You also have to search for work each week and take part in any reemployment services ODJFS assigns you. The work-search rules are below.
How much unemployment pays in Ohio
Your weekly benefit amount is half of your base-period average weekly wage, rounded down to the next dollar, but no higher than the maximum for your dependency class. ORC 4141.30(B)(3) directs ODJFS to compute:
"the individual's weekly benefit amount to be fifty per cent of the individual's average weekly wage except, that the individual's weekly benefit amount shall not exceed the maximum amount shown for the individual's dependency class"
| Dependency class | Who it covers | Maximum weekly benefit (2026) |
|---|---|---|
| Class A | No dependents, or wages too low to reach a higher cap | $624 |
| Class B | 1 or 2 dependents | $757 |
| Class C | 3 or more dependents | $842 |
ODJFS's How UI Benefits Are Calculated web page lists these three 2026 maximums, and the U.S. Department of Labor's July 2026 table of significant state unemployment provisions lists Ohio's minimum as $176 and its maximum as "$624 - $842." An older PDF version of the ODJFS guide still prints maximums from a prior year, so do not rely on the dollar figures in that PDF.
ODJFS explains that the class caps are not fixed: "These maximums are adjusted yearly, based on the statewide average weekly wage." Under ORC 4141.30, each class maximum rises by the same percentage as the statewide average weekly wage, subject to statutory ceilings of 50% (Class A), 60% (Class B) and 66 2/3% (Class C) of the statewide average weekly wage.
A worked example
Suppose your base-period wages divided by your qualifying weeks give an average weekly wage of $900. Half of that is $450, which is under the $624 Class A cap, so your weekly benefit amount would be $450 whatever your dependency class.
Now suppose your average weekly wage is $1,400. Half is $700. With no dependents (Class A), the cap brings your benefit down to $624. With three or more dependents (Class C, capped at $842), you would receive the full $700. You can estimate your amount with our Ohio unemployment calculator.
How dependents work in Ohio
Ohio does not add a set dollar amount per dependent. ODJFS's dependency policy says your dependency class "establishes the maximum WBA for a claimant, regardless of their average weekly wages." Dependents therefore change your check only when half of your average weekly wage is higher than the Class A cap.
Under ORC 4141.30, a dependent child is your natural, step or adopted child who was under 18 at the start of your benefit year (or who cannot work because of a permanent disability), for whom you supplied more than half of the child's support for 90 consecutive days. A dependent spouse must be legally married to you and living with you, you must have supplied more than half of the spouse's support for 90 days, and the spouse's average weekly income cannot exceed 25% of your average weekly wage.
If both spouses have overlapping benefit years, only one of them can claim a class other than Class A. ODJFS requires the Social Security numbers of the dependents you list, and its policy says: "A claimant may appeal his/her assigned dependency class anytime within the initial 21-day appeal period." Dependents can be added only within that 21-day window.
How long unemployment lasts in Ohio
Ohio pays between 20 and 26 weeks of full benefits in a benefit year. ORC 4141.30(D) caps your total benefits at the lesser of:
"(1) an amount equal to twenty-six times the individual's weekly benefit amount ... or (2) an amount computed by taking the sum of twenty times the individual's weekly benefit amount for the first twenty base period qualifying weeks plus one times the weekly benefit amount for each additional qualifying week beyond the first twenty qualifying weeks in the individual's base period."
ODJFS puts it more simply: "A claimant is only entitled to the maximum 26 weeks of benefits if they worked 26 weeks or more during the base period." In practice, your weeks of benefits equal your qualifying weeks, from 20 up to a ceiling of 26.
Continuing the example above: with a $450 weekly benefit and 23 qualifying weeks, your total would be 20 times $450 plus 3 times $450, or $10,350. That is less than 26 times $450 ($11,700), so $10,350 is your maximum for the benefit year, the equivalent of 23 full weeks.
The duration rule in ORC 4141.30(D) turns on your qualifying weeks, not on the state's unemployment rate. Extended benefits during periods of high unemployment are a separate program outside the scope of this page.
Is there a waiting week in Ohio?
Yes. Ohio requires one unpaid waiting week in each benefit year. ORC 4141.29 provides that an eligible person may receive benefits "for unemployment occurring subsequent to a waiting period of one week and no benefits shall be payable during this required waiting period." Not more than one waiting week can be required in any benefit year.
The waiting week begins with the first week you claim that is allowed. That means the first week you are eligible is not paid, and payment starts with the following week.
Quitting a job: the just cause standard
If you quit, ORC 4141.29(D)(2)(a) disqualifies you when you "quit work without just cause." The statute does not define just cause, and ODJFS's Quit policy says: "Ohio law does not provide a single definition of just cause. Each case must be considered on its merits."
ODJFS's Quit policy (effective September 30, 2025) gives some guidance on how it decides:
- If you have a problem with your working conditions, you must first notify your employer of the problem and ask that it be resolved before you quit.
- Quitting to attend school does not qualify. The one exception is quitting to enter training approved under the federal Trade Adjustment Assistance program, and only if the job you quit was below your past skill level and paid less than 80% of your past average weekly wage.
- If your job gives you temporary assignments and your work agreement requires you to ask for a new one when each ends, you are treated as having quit without just cause if suitable assignments were available and you did not ask (ORC 4141.29(D)(3), added by House Bill 96).
- A conflict with your religious beliefs can be just cause if your employer failed to discuss an accommodation with you.
ORC 4141.29(D)(2)(a) also lists situations that do not disqualify you, including:
- Leaving to enter the U.S. armed forces, if you are inducted within 30 days (or within 180 days if the military delays induction).
- A separation under a labor-management contract or an established employer plan that allows a separation because of lack of work.
- Leaving to accept a recall from a prior employer, or to accept other employment under the conditions in ORC 4141.291.
- Quitting before a definite layoff date to accept other employment, under the conditions in ORC 4141.291.
- Leaving because your spouse, on active military duty (or in the commissioned corps of NOAA or the public health service), was transferred to a place it is impractical to commute from, as long as you are able and available for work at the new location.
Separately, quitting to marry or because of "marital, parental, filial, or other domestic obligations" is its own disqualification under ORC 4141.29(D)(2)(c). For the broader rules on ending a job, see Ohio at-will employment laws.
Being fired: discharge for just cause
Ohio's statute uses the same phrase for firings: you are disqualified if you were "discharged for just cause in connection with the individual's work." The statute does not use the word misconduct for ordinary discharges and has no separate gross-misconduct category.
Two related rules are stricter:
- Dishonesty. Under ORC 4141.29(D)(2)(e), if you "became unemployed because of dishonesty in connection with the individual's most recent or any base period work," the wages and weeks from that employment are removed from your claim entirely, so no benefits can be paid on them.
- Disciplinary layoff. A disciplinary layoff for misconduct is handled week by week under ORC 4141.29(D)(1)(b).
Whatever the reason for the separation, your employer still owes you your earned wages; see Ohio final paycheck laws.
How long a quit or firing disqualification lasts
The disqualification is not a set number of weeks. It lasts for the rest of your unemployment until you requalify. ODJFS's policy on imposing and removing disqualifications says a duration suspension can be removed if you:
"Obtains work with at least one employer subject to unemployment tax, Works at least six separate weeks in that employment, and Earns wages equal at least six times the minimum statewide average weekly wage."
The minimum statewide average weekly wage is the 27.5% floor described above (ORC 4141.29(G)). For a quit because of domestic obligations, the requalification amount is lower: earnings of half your prior average weekly wage or $60, whichever is less.
Ohio work search requirements
ODJFS's work-search policy (effective September 1, 2025) sets the weekly rule:
"Each week individuals request unemployment benefits; they must look for work. Ohio requires them to: Complete two job-search activities; Keep a record of their job-search efforts; Maintain records of their job-search activities for 18 months."
If you complete fewer than two work-search activities in a week, ODJFS disqualifies you for that week. ODJFS says calling or dropping by a business only to ask whether it is hiring does not count as an activity.
You must also use OhioMeansJobs.com. An account is created for you when you apply, and ODJFS requires two steps:
- By week 4, upload a complete, searchable resume.
- By week 8, complete the Career Profile survey.
Missing these steps can lead to a denial of benefits unless you already completed similar activities in the benefit year or have a verifiable compelling reason. Beginning with the eighth week after you file, ODJFS can require you to report to a local OhioMeansJobs center for reemployment services, and you must take part in any reemployment services (RESEA) you are assigned.
Some claimants have different requirements:
- ODJFS may waive the active search when your employer reports that you are expected back at work within 45 calendar days of your last day, or for a plant shutdown of up to 26 weeks on a joint request of the employer and workers.
- Approved training meets the work-search requirement.
- Members of a labor organization that refers jobs can satisfy the requirement through the union, with documentation.
- Registration with OhioMeansJobs is not required if you are legally prohibited from using a computer, physically or visually unable to use one, or have limited English proficiency.
Working part-time while on unemployment in Ohio
You can work part-time and still receive a reduced benefit. ORC 4141.30(C) pays a partially unemployed person the weekly benefit amount:
"less that part of the remuneration payable to the individual with respect to such week which is in excess of twenty per cent of the individual's weekly benefit amount, and the resulting amount rounded to the next lower multiple of one dollar."
In other words, earnings up to 20% of your weekly benefit amount are not deducted, and every dollar above that is. ODJFS gives this example: with a $400 weekly benefit and $200 in earnings, the first $80 (20%) is exempt, $120 is deducted, and you are paid $280 for the week.
ODJFS's benefit guide also says: "If earnings are equal to or greater than your weekly benefit amount, no benefits will be paid." Report your earnings for each week you work, and ask ODJFS how it treats other income such as severance or vacation pay.
How to file for unemployment in Ohio
File as soon as you lose your job or your hours are cut. You can apply online at unemployment.ohio.gov, which requires an OHID account, or by phone at 1-877-644-6562 (877-OHIO-JOB), Monday through Friday, 8 a.m. to 5 p.m. TTY users can call 711 or 1-800-750-0750. ODJFS says "it is not possible to apply for unemployment benefits in person."

Have this information ready:
- Your Social Security number and driver's license or state ID number.
- The Social Security numbers and dates of birth of any dependents you are claiming.
- Your most recent employer's name, address, phone number and your dates of work, plus any other employers in the last six weeks.
- Your bank routing and account numbers for direct deposit, or your choice of a debit card.
- Your work authorization details, if you are not a U.S. citizen.
- Your DD-214 (member 4 copy) if you served in the military, or your SF-8 or SF-50 if you worked for the federal government.
Filing weekly claims
After you apply, you must file a weekly claim for every week you are unemployed or earn less than your weekly benefit amount. ODJFS's guide says: "In order to be paid, you must file weekly claims for each week that you are unemployed or make less than your weekly benefit amount."
You cannot claim a week until it ends at midnight on Saturday, so weekly claims open on Sunday. ODJFS starts processing your first payment after it has made an eligibility determination and you have filed your first weekly claim. If you are found eligible, you are paid retroactively for the weeks you claimed.
Denials and appeals in Ohio
You have 21 calendar days to appeal an ODJFS determination. ORC 4141.281(A) provides that any party "may appeal within twenty-one calendar days after the written determination was sent to the party." If you did not actually receive the determination within that period, the deadline can be extended to 21 days after you actually received it.
The appeal goes through up to four steps:
- Redetermination or transfer. Within 21 days after receiving your appeal, ODJFS either issues a redetermination or transfers the case to the Unemployment Compensation Review Commission (UCRC).
- Hearing officer. A UCRC hearing officer holds a hearing and issues a decision.
- Review by the commission. You can ask the UCRC itself to review the hearing officer's decision within 21 days after that decision was sent.
- Court of common pleas. Under ORC 4141.282, you can appeal the commission's final decision to the court of common pleas within 30 days after written notice of that decision was sent. You file in the county where you live or were last employed, or in Franklin County if neither is in Ohio.
You can file an appeal through your account on the ODJFS site, which links an "Appeal My Claim" option. The same 21-day window applies if you want to dispute your assigned dependency class. Ask ODJFS whether to keep filing weekly claims while your appeal is pending, so that you do not lose weeks if you win.
Overpayments and fraud
If ODJFS pays you more than you were owed, you will generally have to pay it back, either directly or through deductions from future benefits. ORC 4141.35 bars ODJFS from requiring repayment where the overpayment came from the director's own typographical or clerical error or from an employer's reporting error.
Fraud carries heavier consequences under ORC 4141.35(A). If ODJFS finds you made a fraudulent misrepresentation, it can:
- Cancel the weeks you claimed fraudulently and require repayment before you receive more benefits.
- Make you ineligible for two otherwise valid weekly claims for each claim it cancels.
- Charge interest if you do not repay within 30 days of the final order.
- Assess a mandatory penalty equal to "twenty-five per cent of the total amount of benefits rejected or canceled."
Ask ODJFS whether a waiver of repayment is available in your situation; we did not confirm Ohio's waiver procedure for this page.
Does Ohio tax unemployment benefits?
Yes. The Ohio Department of Taxation says: "Generally, any unemployment compensation included in federal adjusted gross income is taxable to Ohio." Ohio residents may be able to claim a credit if another state also taxes the same benefits, and nonresidents generally do not owe Ohio tax on benefits received while they were nonresidents.

Unemployment benefits are also federally taxable; our unemployment benefits by state guide explains federal withholding and Form 1099-G.
Recent changes to Ohio unemployment
- 2026 benefit maximums. The class maximums and the minimum were adjusted for 2026; the U.S. Department of Labor lists a $176 minimum and a $624 to $842 maximum.
- House Bill 96. The current versions of ORC 4141.29 (eligibility) and 4141.281 (appeals) carry an effective date of September 30, 2025, from House Bill 96 of the 136th General Assembly. We did not find a change to benefit amounts or duration in that bill.
- New ODJFS policies. ODJFS reissued its program policies in 2025 and 2026, including its Work Search policy (effective September 1, 2025), Quit policy (effective September 30, 2025), Valid Applications policy (effective June 16, 2026) and its policy on imposing and removing disqualifications (effective August 6, 2026). The week-4 resume and week-8 Career Profile requirements come from the work-search policy.
Common misconceptions about Ohio unemployment
- "Everyone gets 26 weeks." Ohio pays 20 to 26 weeks, depending on how many qualifying weeks you worked in your base period.
- "Ohio pays the first week." Ohio has one unpaid waiting week per benefit year.
- "Dependents add money to every check." They only raise your cap; they do not add a dollar allowance.
- "The maximum is $561 or $600." Those are maximums from earlier years. For 2026, the U.S. Department of Labor lists $624 to $842.
- "Calling a company to ask if it is hiring counts as a job search." ODJFS says it does not.
- "A quit or firing disqualifies you for a fixed number of weeks." The disqualification lasts until you requalify with six weeks of new covered work and the required earnings.
Disclaimer: This article provides general legal information about Ohio unemployment insurance as of October 7, 2026. It is not legal advice and it is not a benefit determination. Only the Ohio Department of Job and Family Services decides whether you are eligible and how much you receive. If your claim has been denied, consider talking with a lawyer licensed in Ohio or a local legal aid office.
Related
- Unemployment benefits by state
- Ohio unemployment calculator
- Ohio at-will employment laws
- Ohio final paycheck laws
Last updated: October 7, 2026.
Frequently Asked Questions
What is the maximum unemployment benefit in Ohio in 2026?
The U.S. Department of Labor lists Ohio's 2026 maximum as $624 to $842 a week, depending on dependency class: $624 with no dependents (Class A), $757 with one or two (Class B) and $842 with three or more (Class C), per ODJFS's 2026 table.
How is the Ohio weekly unemployment amount calculated?
ORC 4141.30 sets it at 50% of your base-period average weekly wage, rounded down, capped by your dependency class. The 2026 minimum is $176, per the U.S. Department of Labor.
How long can you collect unemployment in Ohio?
20 to 26 weeks. Your total is capped at 20 times your weekly amount plus one more week for each qualifying week over 20, up to 26 times your weekly amount (ORC 4141.30(D)).
Does Ohio have a waiting week for unemployment?
Yes. ORC 4141.29 requires one unpaid waiting week in each benefit year, so the first eligible week is not paid.
How much do you need to earn to qualify for unemployment in Ohio?
ODJFS requires at least 20 qualifying weeks in your base period, with an average weekly wage of at least 27.5% of the statewide average weekly wage. ODJFS puts that floor at $352 for applications filed during 2026.
Can I get unemployment in Ohio if I quit my job?
Only if you quit with just cause, which ODJFS decides case by case, or a statutory exception applies, such as following a military spouse's transfer. ODJFS generally expects you to tell your employer about a workplace problem and ask for a fix before quitting.
How many job contacts do you need for Ohio unemployment?
Two work-search activities each week you claim, with records kept for 18 months. ODJFS also requires a resume on OhioMeansJobs.com by week 4 and a Career Profile by week 8.
How long do I have to appeal an unemployment denial in Ohio?
21 calendar days after the written determination was sent (ORC 4141.281). Appeals to the court of common pleas are due within 30 days after notice of the review commission's final decision.
How much can I earn part-time on unemployment in Ohio?
Earnings up to 20% of your weekly benefit amount are not deducted; earnings above that reduce your benefit dollar for dollar (ORC 4141.30(C)). ODJFS says no benefit is paid in a week when earnings equal or exceed your weekly benefit amount.
Is unemployment taxable in Ohio?
Yes. The Ohio Department of Taxation says unemployment compensation included in federal adjusted gross income is generally taxable to Ohio, and it is federally taxable too.
How do I file for unemployment in Ohio?
Apply online at unemployment.ohio.gov with an OHID account, or call 1-877-644-6562 from 8 a.m. to 5 p.m., Monday through Friday. ODJFS does not take applications in person.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Ohio Revised Code
§ 4141.30Paying benefitsIn force
(A) All benefits shall be paid through public employment offices in accordance with such rules as the director of job and family services prescribes.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at codes.ohio.gov
§ 4141.29Eligibility for benefitsIn force
Each eligible individual shall receive benefits as compensation for loss of remuneration due to involuntary total or partial unemployment in the amounts and subject to the conditions stipulated in this chapter.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at codes.ohio.gov
§ 4141.281Appeal to directorIn force
APPEALS (A) APPEAL FILED Any party notified of a determination of benefit rights or a claim for benefits determination may appeal within twenty-one calendar days after the written determination was sent to the party or within an extended period as provided under division (D)(9) of this section.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at codes.ohio.gov
§ 4141.282Appeal to courtIn force
APPEAL TO COURT (A) THIRTY-DAY DEADLINE FOR APPEAL Any interested party, within thirty days after written notice of the final decision of the unemployment compensation review commission was sent to all interested parties, may appeal the decision of the commission to the court of common pleas.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at codes.ohio.gov
§ 4141.35Fraudulent misrepresentations to obtain benefits - other reasonsIn force
(A) If the director of job and family services finds that any fraudulent misrepresentation has been made by an applicant for or a recipient of benefits with the object of obtaining benefits to which the applicant or recipient was not entitled, and in addition to any other penalty or forfeiture…
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at codes.ohio.gov
Search our full record of US law — 2.1 million sections, every state + federal →
Sources and References
- U.S. Department of Labor, Comparison of State Unemployment Insurance Laws: Significant Provisions (January and July 2026)(oui.doleta.gov).gov
- Ohio Rev. Code 4141.30, Weekly benefit amount, maximums, partial benefits and duration(law.justia.com)
- ODJFS Program Policy: Valid Applications (effective June 16, 2026)(dam.assets.ohio.gov).gov
- ODJFS Quick Tips and Step-by-Step Guide for Unemployment Claimants(dam.assets.ohio.gov).gov
- ODJFS Program Policy: Qualifying Week, Average Weekly Wage, and Weekly Benefit Amount(dam.assets.ohio.gov).gov
- Ohio Rev. Code 4141.29, Eligibility and qualification for benefits (effective September 30, 2025)(law.justia.com)
- ODJFS, How UI Benefits Are Calculated (2026 maximums and minimum average weekly wage)(dam.assets.ohio.gov).gov
- ODJFS Program Policy: Dependency Status(dam.assets.ohio.gov).gov
- ODJFS Program Policy: Quit (effective September 30, 2025)(dam.assets.ohio.gov).gov
- ODJFS Program Policy: Imposing and Removing Disqualifications (effective August 6, 2026)(dam.assets.ohio.gov).gov
- ODJFS Program Policy: Active Work Search and OhioMeansJobs.com Reemployment Activities (effective September 1, 2025)(dam.assets.ohio.gov).gov
- Ohio Unemployment Insurance claimant portal (ODJFS)(unemployment.ohio.gov).gov
- ODJFS, Eligibility for Unemployment Benefits(jfs.ohio.gov).gov
- Ohio Rev. Code 4141.281, Appeal to director and review commission (effective September 30, 2025)(law.justia.com)
- Ohio Rev. Code 4141.282, Appeal to court of common pleas(law.justia.com)
- Ohio Rev. Code 4141.35, Fraudulent misrepresentation and overpayments(law.justia.com)
- Ohio Department of Taxation, Income Allocation of Compensation FAQ(tax.ohio.gov).gov