Ohio is not a community property state. As of 2014, the IRS only recognizes nine states with community property laws for federal tax purposes: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
Community property laws establish joint ownership of property and assets acquired during a marriage regardless of which spouse paid for it. In some cases, couples are able to transmute previously acquired individual property to joint ownership. Community property laws affect income tax rates, division of property at divorce and inheritance upon the death of a spouse.
As of the 2013 tax year, the IRS began covering legally married same-sex couples under the community property laws regardless of whether or not the state they live in recognizes the marriage.