Ohio Income Tax Instruction Booklet

Income Tax Instruction Booklet
Income Tax Instructions
Tax Year 2024

	 Instructions for Filing Original and Amended:
		• 	 Individual Income Tax (IT 1040)
		 • 	 School District Income Tax (SD 100)

Check Your Refund Status Anytime, Anywhere!
¬	 Online at tax.ohio.gov/refund
¬	 24-Hour Hotline: 1-800-282-1784

2024 Ohio IT 1040 / SD 100

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Table of Contents
529 plan deduction............................................24
Amended returns..............................................8-9
Business credits.............................................30-34
Business income
	 Business income deduction..........................26-27
	 Definitions and examples..........................11-12
Deceased taxpayers.............................................8
Direct deposit options..........................Back cover
Donations................................................14-15, 18
Earned income credit.........................................30
Electronic filing options.......................Back cover
Estimated tax payments for 2025.....................7-8
Exemptions....................................................16-17
Filing extensions............................................. 7, 15
Filing requirements.................................12-13, 56
General information..........................................7-8
Highlights for 2024...............................................5
Individual credits...........................................28-30
Income statements (W-2, 1099)....................47-48
Interest.......................................................... 18, 58
IT 1040
	 Completing the top portion.......................15-16
	 General information...................................12-13
	 Line instructions.........................................16-18
	 Income tax brackets........................................18
Joint filing credit...........................................29-30
Mailing addresses.................................................2

Medical and health care expenses
	Instructions.........................................................25
	Worksheet...........................................................41
Military........................................................10, 23-24
Modified adjusted gross income............................8
Net operating loss (IT NOL)...................................63
Nonresident credit (IT NRC).......................33, 35-40
Nonresident statement (IT NRS).....................16, 62
Payment options.....................................................6
Refund status..........................................Front cover
Residency..............................................................13
Resident credit (IT RC)....................................33, 40
Retirement income credit.....................................28
Schedule of Adjustments................................ 19-26
Schedule of Business Income......................... 26-27
Schedule of Credits......................................... 28-34
School district numbers.................................. 49-56
SD 100
	 Completing the top portion............................. 15
	 General information..................................... 56-57
	 Line instructions........................................... 57-59
	 School district tax rates................................ 49-56
Senior citizen credit...................................28, 58-59
Social Security income..........................................20
Use (sales) tax
	Instructions.........................................................17
	Worksheet...........................................................46

These instructions contain law references for specific line items and requirements. To review Ohio income
and school district income tax law, see codes.ohio.gov/orc/5747 and codes.ohio.gov/orc/5748, respectively.

Where Should I Mail My Return and/or Payment?
Important: Always include a properly completed OUPC, available at tax.ohio.gov/forms, anytime you mail
a check or money order.
Individual Income Tax
IT 1040 without payment	
Ohio Department of Taxation	
PO Box 2679	
Columbus OH 43270-2679	

IT 1040 with payment	
Ohio Department of Taxation	
PO Box 2057	
Columbus OH 43270-2057	

Individual income tax payment only
Ohio Department of Taxation	
PO Box 182131
Columbus OH 43218-2131

School District Income Tax
SD 100 without payment	
Ohio Department of Taxation	
PO Box 182197	
Columbus OH 43218-2197	

SD 100 with payment	
Ohio Department of Taxation	
PO Box 182389	
Columbus OH 43218-2389	

School district income tax payment only
Ohio Department of Taxation
PO Box 182389
Columbus OH 43218-2389

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Taxpayer Assistance
Contact Us

Online Resources

Examiners are available by phone and for in-person
visits to the Welcome Center during the Department’s
normal business hours of 8:00 a.m. to 5:00 p.m.,
Monday through Friday, excluding holidays.

OH|TAX eServices – Create a username and password
to securely file returns, make payments, view and
respond to notices, and more at tax.ohio.gov/OHTAX.
Forms – Find all individual and school district income
tax forms (including fill-in versions) at tax.ohio.gov/
forms. You can also request forms anytime by calling
1-800-282-1782*.

	
	

Phone – Call 1-800-282-1780* to speak to an 	
examiner during normal business hours.

	
	

	
	
	
	

Welcome Center – Get assistance in person by 	
visiting us at:
FAQs – Find answers to frequently asked questions
for all tax types at tax.ohio.gov/FAQ.
4485 Northland Ridge Blvd
Columbus OH 43229-6596
Pilot – Pilot is a virtual assistant, available 24/7 to
answer questions for all tax types.
All visitors to the Welcome Center must 		
present a photo I.D. such as a current driver's 	 Information Releases – Visit tax.ohio.gov/info to
license, state or military I.D., or passport.
find detailed analyses of certain tax topics such as
residency and taxation of military servicemembers.
Appointments - While appointments are not 	
required, you can schedule a phone call back 	 The Finder – Visit tax.ohio.gov/finder to look up
or a Welcome Center visit at tax.ohio.gov/		
your address to determine if your school district has
help-center.
an income tax.

	
	
	

Email – Visit tax.ohio.gov/OHTAX to send a 	
message from your OH|TAX account or visit 	
tax.ohio.gov/email.

Tax Alerts – Sign up at tax.ohio.gov/taxalerts
to receive tax updates and reminders from the
Department via email.

	

Mail – Write to the Department at:

	
	
	

Ohio Department of Taxation
P.O. Box 182847
Columbus OH 43218-2847

Ohio Virtual Tax Academy – View webinars presented
by the Department on Ohio’s state taxes at tax.ohio.
gov/OVTA.

	
	
	
	
	

*Persons who use text telephones or adaptive
telephone equipment – Contact the Ohio Relay
Service at 7-1-1 or 1-800-750-0750 and give the
communication assistant the phone number you
wish to contact.

Additional Resources
Volunteer Income Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE): These programs help persons with disabilities as well as elderly, low-income, and limited English-speaking taxpayers
complete their state and federal returns. For locations in your area, call 1-800-906-9887, or visit their website:
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-Qualifying-Taxpayers
AARP: Trained and certified AARP tax aide volunteer counselors assist low- to middle-income taxpayers, with
special attention to those age 50 and older. For more information, call 1-888-227-7669 or visit their website:
http://www.aarp.org/money/taxes/aarp_taxaide/

2024 Ohio IT 1040 / SD 100

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Our Mission
One team providing education, innovation, outreach, and exceptional service to our customers.

Hello,
Thank you for filing your Ohio income tax return! At the Ohio Department of Taxation, we are here to
support you with clear guidance and information every step of the way.
This year’s tax season brings a few updates to Ohio tax laws, and this booklet will walk you through them
to make filing your 2024 return as smooth as possible. Here are two key changes to note:
1.	 New Income Tax Rates
	 Ohio’s income tax brackets have changed for 2024, with three previous brackets now reduced to just two.
2.	 Homeownership Savings Accounts
	 Starting this year, you can deduct contributions (within statutory limits) made to Ohio Homebuyer
	 Plus savings accounts, along with any interest earned.
If you haven’t tried it yet, our OH|TAX eServices platform is the fastest, most accurate way to file your
Ohio and school district income tax returns. It’s free, secure, and the quickest way to receive any refund.
Important Dates
The deadline to file both your Ohio and federal tax returns is April 15, 2025. Please note that an extension to file does not extend the deadline for payment.
For any questions, our Taxpayer Assistance team is here to help! Call us at 1-800-282-1780 or visit the
‘Contact Us’ section at tax.ohio.gov.
Thank you again for being a part of Ohio’s mission to fund education, protect our communities, and
support a healthy environment.
Best regards,
Patricia Harris
Ohio Tax Commissioner

IMPORTANT: The printed version of these instructions are accurate as of November 27, 2024. Any changes
made after this date will be listed below in the online version of the instructions at tax.ohio.gov/forms.

2024 Ohio IT 1040 / SD 100

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Highlights for Tax Year 2024
Ohio Income Tax Brackets. Ohio has reduced the
number of tax brackets used to calculate tax on
nonbusiness income and reduced one of the two tax
rates. See page 18.

Film and Theater Capital Improvements Credit. A
new certificate-based credit is available for capital
investments in facilities and equipment used in Ohio
to produce film and Broadway theater productions.
See the instructions on page 34.

Ohio Homebuyer Plus Accounts. A new deduction
is available for contributions made to and interest OH|TAX eServices. File your returns for free using our
earned on an Ohio Homebuyer Plus account. See the electronic portal at tax.ohio.gov/OHTAX. You can also
instructions on page 22.
make payments, view transcripts, respond to notices,
and more.
Commercial Vehicle Training Credit. A new certificatebased credit is available to employers who pay for
employees to receive training to drive commercial
vehicles. See the instructions on page 31.

Common Filing Tips for Paper Filers
Use black ink and UPPERCASE letters.

Round all figures to the nearest dollar.

Verify your name(s), SSN(s), and address are
correct.

Include all necessary schedules and worksheets.

Verify the forms are for the correct tax year.
•	 Do not change the year on the form. If you do this,
processing of your return may be delayed.
Do not write on software-generated returns.
•	 Do not make written changes to returns printed from
your tax preparation program. Use the program to
make the needed changes and reprint the return.
•	 The Department’s system will not pick up
handwritten changes on returns generated by tax
preparation software.
Pay your tax electronically.
•	 You can pay online even when filing by paper. See
tax.ohio.gov/pay for more information.
When paying by check, always use the Ohio Universal Payment Coupon (OUPC).
•	 When paying Ohio income tax, make sure the
OUPC indicates "Individual Income Tax."
•	 When paying school district tax, make sure the
OUPC indicates "School District Income Tax."
Do not staple, paper clip, or otherwise attach your
return together.

Ensure your return is placed in the proper order:
1.	 Ohio IT 1040 (pages 1 and 2)
2.	 Ohio Schedule of Adjustments
3.	 Ohio Schedule of Business Income
4.	 Ohio Schedule of Credits
5.	 Ohio Schedule of Dependents
6.	 Ohio Schedule of Withholding
7.	 Worksheets and attachments
8.	 Wage and income statements
Include verification for withholding and credits.
•	When claiming withholding, include the proper
withholding schedule(s) as well as copies of your
wage and income statements.
•	When claiming certificate-based credits, include
copies of the required certificates.
•	When claiming pass-through entity credits, include the Ohio IT K-1(s).
Do not include any banking information with your
return.
•	Direct deposit is not available to paper filers.
When filing both Ohio and school district income
tax returns, send each return in its own envelope.

2024 Ohio IT 1040 / SD 100

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Payment Options
Generally, Ohio income and school district income tax is due by April 15, 2025. There are several options for
paying these taxes. Payments for Ohio and school district income taxes must be made separately.
The Department is not authorized to set up payment
plans. You may submit partial payments toward any
outstanding tax, interest, or penalty. However, such
payments will not stop the Department's billing
process or collection attempts by the Ohio Attorney
General's Office.

Debit or Credit Card

Electronic Check

ACI Payments charges a service fee of 2.65% of your
payment or $1, whichever is greater. Ohio does not
receive any of this fee. The payment will appear on your
credit card statement as two separate entries – one for
the payment and another for the service fee. If there
is a problem with your payment, call ACI Payments at
1-800-487-4567.

Most filers can pay by electronic check via the
Department's OH|TAX eServices available at tax.ohio.
gov/pay.
Note: If you are filing in Ohio for the first time, you
may not be eligible to use the Department's OH|TAX
eServices to pay your Ohio income taxes.

Any filer can pay using a debit or credit card (Discover,
Visa, MasterCard, or American Express) at tax.ohio.
gov/pay. All debit and credit card payments are
processed by ACI Payments, Inc.

Paper Check or Money Order

Additionally, electronic filers can follow their filing Any filer can pay by check or money order. If you pay
software's payment prompts at the time they file.
with this method, you must include an Ohio Universal
Payment Coupon (OUPC), available at tax.ohio.gov/
An electronic check withdraws funds directly from your forms. If you use a money order, keep a copy for your
checking or savings account. There is no fee for using records. You will be charged a $50 fee for writing a bad
this payment method. Generally, your payment will check. See page 2 for mailing addresses.
be withdrawn within 24 hours of the date you choose
for payment. You must ensure that the funds are in Ohio IT 1040: Make your check or money order
your account and available on the date you choose payable to “Ohio Treasurer of State.” Include the tax
for payment. The payment will show on your bank year, "IT 1040," and the last four digits of your SSN
statement as “STATE OF OHIO”.
on the “Memo” line. Include an OUPC that indicates
"Individual Income Tax."
You can delay payment until the payment deadline
of April 15, 2025. You can also pay your quarterly SD 100: Make your check or money order payable to
2025 Ohio individual and/or school district estimated “School District Income Tax.” Include the tax year, "SD
income tax with this method.
100," the last four digits of your SSN, and the school
district number on the "Memo" line. Include an OUPC
Important: Future-dated payments can only be that indicates "School District Income Tax." If you are
modified through the Department's OH|TAX eServices filing for multiple districts on page 3 of the SD 100, use
at tax.ohio.gov/OHTAX.
the first school district number from Column A.

Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal
Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory.
42 U.S.C. 405 and Ohio Revised Code sections 5703.057 and 5747.08 authorize us to request this information.
We need your Social Security number to administer this tax.

2024 Ohio IT 1040 / SD 100

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General Information for the Ohio IT 1040 and SD 100
When Are My Ohio Returns Due?

on all returns. The PTIN serves as the preparer's
signature. The preparer should not otherwise sign
Most taxpayers must file their Ohio IT 1040 and SD the return. Non-paid preparers should check the
100 (if applicable) by April 15, 2025. You must file your appropriate box. See R.C. 5703.263(C) and 5747.08(F).
return by this date even if you are unable to pay the
tax due. For an exception for certain military service- Can My Tax Preparer Contact the Department
members, see page 10.
About My Tax Return?
Filing extensions: Ohio does not have an extension
request form but honors the IRS extension. If you filed
an IRS extension, your due date for filing your Ohio IT
1040 and SD 100 is October 15, 2025. Include a copy
of your IRS extension or IRS acknowledgment, and/or
your extension confirmation number.

You may check the box above your tax preparer's name
on page 2 of the return to authorize your preparer to:
●	Contact the Department about the status of your
return, payments, or refund;
●	Provide the Department with information missing
from your return; AND
●	Respond to inquiries or notices from the Department
related to the return.

An extension of time to file does not extend the time for
payment of the tax due. You must make extension payments by April 15, 2025. Interest will accrue on any tax You may also complete form TBOR 1, Declaration of Tax
not paid by April 15, 2025, and penalties may also apply. Representative available at tax.ohio.gov/forms. This
form authorizes a tax representative to represent you
See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05.
in any matter before the Department.
What Tax Records Do I Need to Keep?
See R.C. 5747.08(J).
Keep a copy of your:
●	Income tax returns and schedules;
●	Wage and income statements;
●	Supporting documentation;
●	Payment records;
for at least four years from the later of the filing due
date or the date you filed the return. You must be
able to support all items listed on your return. See
R.C. 5747.17.
How Should I Complete My Income Tax Returns?
●	Only use black ink.
●	Round numbers to the nearest dollar.
●	Print numbers and letters (UPPER CASE only) inside
the boxes as shown:

Should I Make Estimated Tax Payments for Tax
Year 2025?
If your income is subject to Ohio withholding, you generally do not need to make estimated payments. You
should make estimated payments for tax year 2025 if
your estimated Ohio tax liability (total tax minus total
credits) less Ohio withholding is more than $500.
Estimated payments are made quarterly according to
the following schedule:
1st quarter - April 15, 2025
2nd quarter - June 16, 2025
3rd quarter - Sept. 15, 2025
4th quarter - Jan. 15, 2026

Use the appropriate OUPC to make estimated Ohio
income tax and/or school district tax payments. You
When Will I Receive My Refund?
can determine your estimated payments using the
Most taxpayers who file their returns electronically and worksheet included with the coupons. Married taxpayrequest direct deposit will receive their refunds in ap- ers unsure of their filing status for 2025 should make
proximately 15 business days. Paper returns will take separate estimated payments based on their individual
estimated tax liabilities. Estimated payments will only
approximately 8 to 10 weeks to process.
be applied to the return associated with the Social SeWhat Information Must a Preparer Provide?
curity number listed on the OUPC. Payments will not
A tax return preparer must provide their printed be split between you and your spouse if you combine
name and Preparer Tax Identification Number (PTIN) your tax liabilities, but file separately.
12 3

ANY

ST R EET

2024 Ohio IT 1040 / SD 100

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Instead of making estimated payments, you can increase Use the worksheet on page 40 to calculate your MAGI.
your Ohio withholding by filing a revised Ohio IT 4 with
your employer. Also, special rules regarding estimated See R.C. 5747.01(II).
payments apply to certain taxpayers with farming and/ What if a Taxpayer Is Deceased?
or fishing income. See Adm. Code 5703-7-04.
The taxpayer's representative, such as an executor
If you do not make the required estimated payments, or administrator, must file the deceased taxpayer's
you may be subject to an interest penalty for underpay- return by:
ment of estimated taxes. See form IT/SD 2210.
●	Checking the "Deceased" box after their SSN;
For more information, see the FAQs at tax.ohio. ●	Selecting the filing status from the federal income
tax return; AND
gov/2210. See also R.C. 5747.09.
●	Signing the return on behalf of the deceased.
What Is Modified Adjusted Gross Income?
If the taxpayer is due a refund, the check will be issued
Modified adjusted gross income (MAGI) is your Ohio ad- in the taxpayer's name. The taxpayer's representative
justed gross income (Ohio IT 1040, line 3) plus your busi- can present proof that they are the executor or adminness income deduction (Ohio Schedule of Adjustments, istrator to the bank when cashing the check.
line 13). If you did not take a business income deduction,
your MAGI matches your Ohio adjusted gross income. If the taxpayer's representative needs the check reissued to include their name, see the FAQs at tax.ohio.
You will need to know your MAGI to determine your:
gov/faq-IncomeGeneral for instructions.
●	Exemption amount;
See R.C. 5747.08(A).
●	Retirement income credit;
●	Lump sum retirement credit;
What if I Move After Filing My Return?
●	Senior citizen credit;
If you move after filing your return, notify the Depart●	Lump sum distribution credit;
ment of your new address as soon as possible. You
●	Child care and dependent care credit;
should also notify the post office at moversguide.
●	Exemption credit; AND
usps.com.
●	Joint filing credit.
Additionally, if you live in an earned income tax base
school district, your taxable income is limited to only
earned income included in your MAGI.

Amending Your Ohio IT 1040 and SD 100
You can file an amended Ohio IT 1040 or SD 100 to
report changes to your originally filed return(s). An
amended return can result in either a tax due or a
refund based on the changes. Under certain circumstances, an amended return may be required.

When Not to Amend Your Return

Some common mistakes may not require an amended
return. Some examples include:
●	Math errors;
●	Missing pages or schedules;
To amend the Ohio IT 1040 or SD 100, you should file a ●	Demographic errors;
new return, reflecting all proposed changes, and indi- ●	Missing income statements (W-2, 1099, K-1) or credit
cate that it is amended by checking the box at the top of
certificates;
page 1. You must include the IT RE with your amended ●	Unclaimed payments or withholding.
IT 1040 and/or the SD RE with your amended SD 100.
Use your current mailing address on the amended re- In these situations, the Department will either make
turn. Allow at least 120 days from the date of receipt to the corrections or contact you to request documentaprocess your amended return. For more information, tion. For more information, see the FAQs at tax.ohio.
gov/faq-Amended.
see the FAQs at tax.ohio.gov/faq-Amended.

2024 Ohio IT 1040 / SD 100
Requesting a Refund
You may amend your return to claim an additional
credit, deduction, or payment. Such changes may
result in a refund. Generally, you have four years from
the date of the payment to request a refund. You
must include documentation to support the changes
reported on your amended return. Some common
required documentation includes:
●	Business Income: Page 1 of your federal return, the
federal schedules reporting your business income,
and IT K-1 forms;
●	Social security, disability, survivorship, and retirement benefits: Copies of 1099(s), page 1 of your
federal return, and the retirement plan paying the
benefits;
●	Residency status: Any document supporting your
residency change including property records (mortgage statements, lease agreements, etc.), driver's
licenses or state IDs, voter registration, resident state
tax returns, armed services records, and utility bills;
●	Payments/credits: Copies of your income statements
(W-2, 1099, etc.), Ohio IT K-1, or credit certificates;
●	Nonresident credit: Ohio form IT NRC.

9
Transcript reflecting your updated federal return information.
If there is a change in your filing status and/or dependents, it must be reflected on your amended Ohio
return(s). Additionally, for changes to dependents,
complete an updated Ohio Schedule of Dependents.
Net Operating Loss: To claim a federal NOL carryback,
check both boxes at the top of the return(s) and include
a completed Ohio Schedule IT NOL. See the instructions for the Ohio Schedule IT NOL on page 63.
Your amended Ohio IT 1040 and/or SD 100 must be
filed no later than 90 days after the IRS completes its
review of your federal return, even after the four-year
period has passed. Failure to file the return within the
90-day period may result in an assessment or a denial
of your refund claim.
See R.C. 5747.10.
Changes to Your Resident Credit

You must file an Ohio amended return based on changes made by another state if all of the following are true:
●	You claimed a resident credit on your Ohio IT 1040;
See R.C. 5747.11.
●	You filed income tax returns in other states;
●	The Ohio resident credit claimed was based on the
Reporting Additional Tax Due
taxes due or the taxes paid to the other states;
You should amend your return to report additional ●	The other states made changes to the returns; AND
income or reduce a previously claimed credit or deduc- ●	The changes will affect your Ohio resident credit
tion. Such changes may result in additional tax due.
calculation.
Changes to Your Federal Return

Your income taxes paid to other states may change
after the four-year period has passed. If the taxes paid
If the IRS makes changes to your federal return, either
would otherwise qualify for the Ohio resident credit,
based on an audit or an amended return, and those
you have an additional 90 days after the changes have
changes affect your Ohio return(s), you are required to
been finalized by the state(s) to file an amended return
file an amended IT 1040 and/or SD 100. The IRS notifies
and request any refund that results from the changes.
the Department of these changes.
Once the changes are finalized, please include a copy
Do not file your amended Ohio return(s) until the IRS
of all of the following:
has finalized the changes to your federal return. Once
●	A revised Ohio form IT RC;
they are finalized, include a copy of all of the following:
●	The other state return(s) or correction notice(s); AND
●	Your federal 1040X;
●	Proof of payment to the other state(s).
●	The IRS acceptance letter; AND
●	The refund check from the IRS, if applicable.
See R.C. 5747.05(B)(4).
Note: Instead of providing these documents, you
may be able to submit a copy of the IRS Tax Account

2024 Ohio IT 1040 / SD 100

10

Ohio Income Tax for Military Servicemembers and Their Civilian Spouses
Residency. A military servicemember is a resident of
their "state of legal residence." This is generally the
same as the servicemember's "home of record" unless it is subsequently changed. The servicemember's state of legal residence does not change based
on military orders.

See pages 23-24 for specific instructions on each of
these deductions.

Withholding. A servicemember who qualifies for the
deduction on line 31 or a civilian spouse who qualifies for the deduction on line 32 can complete form IT
4 to avoid Ohio withholding on income not subject to
Generally, a servicemember's civilian spouse will also tax. Such taxpayers should check the appropriate box
retain their original state of legal residence. A civilian in Section III of the IT 4 and provide the form to their
spouse's residency does not change by reason of be- employers.
ing present or absent in a state solely to be with the
Filing. Certain military servicemembers may not
servicemember as part of military orders.
have a filing requirement due to the deductions availBoth the servicemember and their spouse can elect to able under Ohio law. However, the Department recuse any of the following as their residence for state in- ommends that such taxpayers file an Ohio IT 1040 or
come tax purposes:
IT 10 to avoid delinquency billings. For more informa●	The residence or domicile of the servicemember;
tion on who must file an Ohio income tax return, see
●	The residence or domicile of the spouse; OR
page 12.
●	The permanent duty station of the servicemember.
Extensions to File/Pay. Generally, Ohio recognizes
Deductions. Ohio provides five deductions to mili- any extensions granted by the IRS. Certain military
tary servicemembers. Only income included in the servicemembers will have the same extensions to file
taxpayer's federal adjusted gross income is eligible their Ohio returns and pay any Ohio tax due. These
for these deductions. For example, Ohio Veterans servicemembers do not owe interest, penalties, or
Bonus payments are not included in federal adjusted the interest penalty in connection with this extension
gross income and thus are not deductible. The fol- period. See R.C. 5747.026 for more information.
lowing deductions are in the "Uniformed Services"
Taxability. The charts on page 42 summarize the taxsection of the Ohio Schedule of Adjustments:
●	Line 31 - Deduction for military pay and allowances ability of income for military servicemembers and
for certain active duty servicemembers stationed their civilian spouses.
outside Ohio
School District Income Tax. Military servicemem●	Line 32 - Deduction for military pay earned by a non- bers and their civilian spouses may be liable for
resident servicemember
school district income tax if they are Ohio residents,
●	Line 33 - Deduction for uniformed services retire- even if they are not present in Ohio due to military orment income
ders. To determine if you are liable for school district
●	Line 34 - Deduction for military injury relief fund income tax, see page 56.
grants and veteran's disability severance payments
●	Line 35 - Deduction for certain reimbursements and For more information, see tax.ohio.gov/military,
benefits received for service in the Ohio National or Information Release IT 2008-02, "Ohio Taxable
Income and Deductions for Servicemembers and
Guard
Civilian Spouses." You can also email the Department at
Additionally, a servicemember's nonresident civilian [email protected].
spouse can deduct compensation earned in Ohio on
line 32.

2024 Ohio IT 1040

11

Ohio Definitions and Examples of Business and Nonbusiness Income
How Is Business Income Treated on My Return?

Sale of an equity or ownership interest in a business
means the sale was treated as an asset sale for federal
Taxpayers can deduct the first $250,000 ($125,000 income tax purposes and/or the seller materially
for married separate filers) of their business income participated, as described in 26 C.F.R. 1.469-5T, in
included in their federal adjusted gross income. Also, the activities of the business during the taxable year
any business income not deducted is taxed at a flat 3%. in which the sale occurs or during any of the five
See the instructions for the Ohio Schedule of Business preceding taxable years.
Income on pages 26-27.
Generally, income recognized by a sole proprietorship
Additionally, Ohio-related business income earned by or pass-through entity is business income. However,
nonresidents is taxable to Ohio. See the instructions determining if income is business income is highly
for the IT NRC on pages 35-40.
dependent upon the specific facts and circumstances.
How Does Ohio Law Define Business and Nonbusi- What Are Some Examples of Business Income vs.
ness Income?
Nonbusiness Income?
"Business income" is income, including gain/loss,
arising from any of the following:
●	Transactions, activities, and sources in the regular
course of a trade or business operation;
●	Real, tangible, and intangible property if the acquisition, rental, management, and disposition of
the property constitute integral parts of the regular
course of a trade or business operation;
●	A partial or complete liquidation of a business, including gain or loss from the sale or other disposition
of goodwill;
●	Income from certain sales of equity or ownership
interests in a business; OR
●	Compensation and guaranteed payments paid by a
pass-through entity, or a professional employer organization on its behalf, to an investor who directly
or indirectly owns 20% or more of the entity.

Interest and Dividends: John reports $1,500 of
interest and dividend income on federal Schedule
B. $200 of his interest income is from a pass-through
entity that primarily operates an investment business.
The remaining $1,300 is from personal, nonbusiness
sources. Thus, only $200 of John’s interest is business
income.
Capital Gains and Losses: Andrew recognizes a capital
gain from the sale of a tractor used to harvest wheat on
his farm. Since the tractor was integral to his farming
business, the capital gain is business income.

Capital Gains and Losses: Paul reports $8,000 of
capital gain income on his federal Schedule D. $2,000
of the capital gains are from a pass-through entity
that primarily operates an investment business. The
remaining $6,000 is from personal, nonbusiness
"Nonbusiness income" is any income other than sources. Thus, only $2,000 of Paul’s capital gains are
business income.
business income.
See R.C. 5747.01(B), 5747.01(C) and 5733.40(A)(7).

Rental Income and Losses: Debbie owns a rental
property. She actively advertises, manages, and
How Do I Determine What Income Is Business
maintains the property. Debbie is in the trade or
Income?
business of property rental. Therefore, her rental
Business income can be determined by using either test: income is business income.
Transactional Test: Looks to the nature, frequency, Rental Income and Losses: Ryan occupies a home
on a golf course. The golf course hosts a two-week
and regularity of the transaction.
tournament every year. Ryan annually takes a
Functional Test: Looks to if the property was integral vacation to Florida and rents out his home during the
to the trade or business, or if it generated business tournament. While the rental might be considered
income in the past.
regular, Ryan is not in the trade or business of property
rental. Therefore, his rental income is not business
See Kemppel v. Zaino, 2001-Ohio-92.
income.

2024 Ohio IT 1040

12
Royalty Income: Hannah works full-time from
her home writing children’s books. Hannah has an
agreement with a publisher that pays her a royalty
for each copy of her book that is sold. Hannah is in
the trade or business of writing books. Therefore, her
royalty income is business income.

payment on federal Schedule E. Because he owns at
least 20% of the entity, the guaranteed payment is
business income.
Wages/Compensation: Jim owns 80% of an S
corporation. Jim receives $200,000 of wages from the
S corporation, which are reported on a W-2. Because
he owns at least 20% of the corporation, the wages are
reclassified as business income.

Mineral Rights Income: Cynthia allows a company
to extract minerals from her residential property. She
receives income based on the company's usage of her
land. Since Cynthia is not engaged in a related trade or Trust Income: Brett sets up a trust, with himself as
the beneficiary, that invests in multiple pass-through
business, it is not business income.
entities. Operating income from these entities is
Pass-Through Income: Ellen owns 15% of a pass- distributed to the trust, which further distributes the
through entity. She reports $50,000 of ordinary income to Brett. Since the income was business income
income, $10,000 of bonus depreciation, and $60,000 to the entities, it retains its character as business
of guaranteed payments on federal Schedule E. Since income as it passes through to the trust and to Brett.
Ellen owns less than 20% of the entity, the guaranteed
payments are nonbusiness income. Thus, her net Trust Income: David sets up a trust, with himself as the
business income from federal Schedule E is $40,000 beneficiary, to hold his personal investments. Although
David uses a trust, the usage of a trust does not create
(her ordinary income less bonus depreciation).
a trade or business. Therefore, the investment income
Guaranteed Payments: Stan owns 25% of a pass- is nonbusiness income to both the trust and to David.
through entity. He reports a $60,000 guaranteed

General Information for the Ohio IT 1040
Who Must File an Ohio Income Tax Return?

You do not have to file an Ohio income tax return if:
●	Your Ohio adjusted gross income (Ohio IT 1040, line
3) is less than or equal to $0;
●	The total of your senior citizen credit, lump sum distribution credit, and joint filing credit (Ohio Schedule
of Credits, lines 4, 5 and 12) is equal to or exceeds
your income tax liability (Ohio IT 1040, line 8c) and
you are not liable for school district income tax; OR
●	Your exemption amount (Ohio IT 1040, line 4) is the
same as or more than your Ohio adjusted gross income (Ohio IT 1040, line 3).

Every Ohio resident and every part-year resident is
subject to the Ohio income tax. Every nonresident
having Ohio-sourced income must also file. Examples
of Ohio-sourced income include the following:
●	Wages or other compensation earned in Ohio (see
"Exception" below);
●	Ohio lottery, casino, and/or sports gaming winnings;
●	Income or gain from Ohio property;
●	Income or gain from a sole proprietorship doing
business in Ohio;
●	Income or gain from a pass-through entity doing However, even if you meet one of these exceptions, if
business in Ohio.
you have a school district income tax liability (SD 100,
line 26 or 36), you are required to file the Ohio IT 1040.
Exception: A full-year nonresident living in Indiana,
Kentucky, Michigan, Pennsylvania, or West Virginia Note: If your federal adjusted gross income is
does not have to file if the nonresident's only Ohio- greater than $28,450, the Department recommends
sourced income is wages.
that you file an Ohio IT 1040 or IT 10, even if you
do not owe any tax, to avoid delinquency billings.
Example: Charley lives in Kentucky but commutes to
Cincinnati every day to her job. Charley's wages are Ohio IT 10: Certain taxpayers can file Ohio form IT 10
not taxable in Ohio even though they are earned here. instead of the Ohio IT 1040. The four types of taxpayers
described on form IT 10 are eligible to file the form if:

2024 Ohio IT 1040
●	They do not have an Ohio individual income or school
district income tax liability; AND
●	They are not requesting a refund.
Do not file the IT 10 if you file the IT 1040.
See R.C. 5747.08.

Ohio Residency

13
For more information, see tax.ohio.gov/residency, or
Information Release IT 2018-01, "Residency Guidelines
- Tax Imposed on Resident and Nonresident Individuals
for Taxable Years 2018 and Forward." See also R.C.
5747.01(I)(1) and Cunningham v. Testa, 2015-Ohio2744.
How Do I Show I Am a Nonresident of Ohio?

Any individual can challenge the presumption of Ohio
residency by providing documentation showing that
Resident: You are an Ohio resident for income tax they are a nonresident. Ohio uses a contact period test
purposes if you are domiciled in Ohio. Thus, under to determine the burden of proof needed to show that
Ohio law, the terms “domiciled” and “resident” mean an individual is a nonresident.
the same thing.
If you had fewer than 213 contact periods in Ohio during
Generally, any individual with an abode in Ohio is the tax year, you must provide enough documentation
presumed to be a resident. The abode can be either to show that it is more likely than not that you were a
owned or rented. Temporary absence from your nonresident. If you had 213 or more contact periods,
Ohio abode, no matter how long, does not change you must provide clear and convincing documentation
your residency status. Thus, if you live in Ohio, the that you were a nonresident.
presumption is that you are an Ohio resident.
Alternatively, certain individuals can change the
Example: Brent travels to Florida each winter and presumption of Ohio residency to a presumption of
returns to Ohio each spring. However, he maintains nonresidency by filing the Ohio Nonresident Statement
his Ohio driver's license, voter registration, etc. and (form IT NRS). For more information on this statement,
has not established permanent residence in Florida. see pages 16 and 62.
Therefore, he is a full-year resident of Ohio.
See R.C. 5747.24(B), (C), and (D).
Part-year resident: You are a part-year resident of
Ohio if you were a resident of Ohio for a portion of the What Is a Contact Period?
tax year and a nonresident for the rest of the tax year. You have a contact period in Ohio if all of the following
Thus, you are a part-year resident if you permanently are true:
moved into or out of Ohio during the tax year.
●	You have an abode outside of Ohio;
What Is My Ohio Residency Status?

Part-year residents are entitled to the nonresident
credit for any income earned while they were a resident
of another state. They are also eligible for the resident
credit on non-Ohio income earned while they were an
Ohio resident if they were subject to, and paid tax on,
that income in another state.

●	You are away overnight from your abode; AND
●	While away, you spend any portion of two consecutive days in Ohio.

You do not have to spend the night in Ohio. For
example, if you spend portions of Monday and Tuesday
in Ohio, but stay in a hotel in Kentucky on Monday
Nonresident: You are a nonresident if you were night, you would still have a contact period in Ohio.
a resident of another state for the entire tax year. You must spend consecutive days in Ohio to have a
Nonresidents who earn or receive income within Ohio contact period. For example, if you spend portions of
will be able to claim the nonresident credit with respect Monday and Wednesday in Ohio, but not Tuesday, then
to all items of income not earned and not received in you would not have a contact period in Ohio.
Ohio.
See R.C. 5747.24(A).
If you are currently a member of the military and you
have questions about residency status, see page 10.

2024 Ohio IT 1040

14

Donations That Apply to the Ohio IT 1040
A donation will reduce the amount of the refund that you are due. If you decide to donate, this decision is final.
You cannot change your mind and later ask for your donations to be refunded. If you do not want to donate,
do not enter an amount on Ohio IT 1040, lines 26a-g. See R.C. 5747.113.
Because your tax return is confidential, the Department cannot release your name to the fund administrators,
but the administrators extend appreciation to those who donate. Your donation may be tax-deductible on a
future federal income tax return.
Breast and Cervical Cancer Project

Ohio History Fund

Contributions made to the project are used to provide
free breast and cervical cancer screening, diagnostic
and outreach/case management services to uninsured
and underinsured Ohio women. The project is administered by the Ohio Department of Health which enrolls
women in the program and schedules them for services
with clinical providers.

The Ohio History Fund is a 501(c)(3) nonprofit organization that allocates these funds toward a matching
grants program to support state and local historyrelated projects throughout Ohio.

If you do not have an overpayment on your Ohio IT
1040, but you want to donate to provide grants to promote and protect Ohio's rich history, you may do so by
If you do not have an overpayment on your Ohio IT writing a check payable to "The Ohio History Connec1040, but you want to donate to provide grants for tion Income Tax Contribution Fund" and mailing it to:
free breast and cervical cancer screening, you may do
The Ohio History Connection
so by writing a check payable to "Ohio Department of
Attn: Business Office
Health" and mailing it to:
800 E. 17th Avenue
Ohio Department of Health
Columbus, OH 43211-2474
Revenue Unit
Go to www.ohiohistory.org to donate online.
Attn: Breast & Cervical Cancer
P.O. Box 15278
State Nature Preserves and Scenic Rivers
Columbus, Ohio 43215-0278
Contributions are used to protect Ohio's state nature
In the description on the check, please write "BCCP preserves, scenic rivers, rare species and unique
Donation."
habitats. Your donations play a critical role in caring
for Ohio's most exceptional forests, wetlands, prairies,
Military Injury Relief Fund
rivers and streams. Donations fund educational
The Military Injury Relief Fund provides grants to in- outreach programs, research and monitoring for rare
dividuals injured while in active service as a member species, and construction of facilities that improve
of the U.S. armed forces and to individuals diagnosed public access.
with post-traumatic stress disorder while serving, or
after having served, in Operation Iraqi Freedom, Op- If you do not have an overpayment on your Ohio IT
eration New Dawn, or Operation Enduring Freedom. 1040, direct donations may also be made by check or
online. Please visit the "Support Natural Areas" section
If you do not have an overpayment on your Ohio IT at naturepreserves.ohiodnr.gov for information.
1040, but you want to donate to provide grants to such
Wildlife Species and Endangered Wildlife
individuals, you may do so by writing a check payable
to "Ohio Treasurer of State (ODVS)" and mailing it to: The Division of Wildlife uses these funds to establish
habitat and protect open spaces for wildlife. Past
Ohio Department of Veterans Services
donations have helped to restore populations of
Military Injury Relief Fund
endangered species. Your generous donation will
P.O. Box 373
continue to help support Ohio's native wildlife – a
Sandusky, OH 44871
natural treasure!

2024 Ohio IT 1040 / SD 100 / IT 10
If you do not have an overpayment on your Ohio IT
1040, but you want to donate to provide grants to protect Ohio's natural heritage, you may do so by writing
a check payable to the "Nongame and Endangered
Wildlife Special Account" and mailing it to:
Ohio Department of Natural Resources
Division of Wildlife
2045 Morse Road, Building G-1
Columbus, OH 43229-6693
To learn more, go to wildlife.ohiodnr.gov.
Wishes for Sick Children

15
under the age of 18 and have been diagnosed with a
life-threatening medical condition.
If you do not have an overpayment on your Ohio IT
1040, but you want to donate to provide funds for
Wishes for Sick Children, you may do so by writing a
check payable to "Ohio Department of Health" and
mailing it to:
Ohio Department of Health
Revenue Unit
Attn: Wishes for Sick Children
P.O. Box 15278
Columbus, OH 43215-0278

Contributions are distributed by the Ohio Department In the description on the check, please write "Wishes
of Health to fund a program administered by nonprofit for Sick Children Donation."
corporations that grant the wishes of Ohioans who are

Completing the Top Portion of Your Ohio Returns
IT 1040, SD 100, and IT 10

Filing Status

Your filing status must be the same as your federal income tax filing status for the tax year. See R.C.
Check this box if you are amending your previously filed 5747.08(E).
return. Include the Ohio IT RE and/or SD RE with your
amended return. See pages 8-9 for amended return If you check “married filing separately,” enter your
spouse’s SSN in the spaces provided.
instructions. This box is not available on form IT 10.
Amended Return Check Box

If you and your spouse filed a joint federal return,
you must file a joint Ohio income tax return even if
Check this box if you are amending due to a net op- one or both of you are nonresidents of Ohio. You may
erating loss carryback. You must include the Ohio claim the nonresident credit (see the Ohio Schedule
Schedule IT NOL with your amended return. This box of Credits) for income not earned or received in Ohio.
is not available on form IT 10.
If you and your spouse filed separate federal returns,
you must file separate Ohio returns.
Name(s), Address, and SSN(s)
Net Operating Loss (NOL) Check Box

Enter your name and current address on page 1 and
your SSN on pages 1 and 2 of your return (if filing
jointly, also enter your spouse’s name and SSN on
page 1). Do not include your spouse’s name and SSN
if you are not filing jointly.

Extension Filer

County

School District Number

If you were an Ohio resident for any part of the tax
year, enter the first four letters of the county in which
you lived during the majority of the tax year. Full-year
nonresidents should leave these boxes blank.

If you were an Ohio resident for any part of the tax
year, enter the number of the school district in which
you lived during the majority of the year. Full-year
nonresidents should enter 9999.

Any taxpayer with a valid federal extension is allowed
an extension of time to file their Ohio returns. Such
taxpayers should check the box indicating they are a
federal extension filer for this tax year to qualify for the
Note: If you and/or your spouse have an Individual Ohio extension. For more information on filing extenTaxpayer Identification Number (ITIN), enter the ITIN sions, see page 7.
IT 1040 and IT 10
in the spaces provided on the return as the SSN.

2024 Ohio IT 1040 / IT 10

16

See pages 49-56 for a full list of Ohio’s school districts Ohio Nonresident Statement
or use The Finder at tax.ohio.gov/Finder.
Nonresidents who meet certain required criteria and
Note: Some school districts levy an income tax on their wish to establish an irrebuttable presumption of nonresidents. See pages 56-57 for more information.
Ohio residency for the tax year may check these boxes
instead of filing form IT NRS. The five required criteria
Residency Status
are listed on page 62 under, “What Criteria are Required
to File the Ohio Nonresident Statement?”
Check the box corresponding to your residency status.
If your filing status is married filing jointly, each spouse Nonresidents who file jointly and both meet the remust indicate their residency status.
quired criteria can each check the box to establish an
irrebuttable presumption of non-Ohio residency.
If you checked the box for "part-year resident" or “nonresident,” write, in the space provided, the two-letter Note: Individuals who do not meet the required criteria
abbreviation of the state (other than Ohio) where you are still able to file as nonresidents. Residents and partresided for the majority of the tax year.
year residents cannot check these boxes to establish
an irrebuttable presumption of non-Ohio residency.
For more information on Ohio residency, see page 13.

Ohio IT 1040 - Individual Income Tax Return
Line 1 – Federal Adjusted Gross Income

You must include a copy of the Ohio Schedule of
Adjustments with your return.

Enter the amount from line 11 of your 2024 federal
1040, 1040-SR, or 1040-NR. Line 1 of your Ohio income Line 2b – Ohio Schedule of Adjustments
tax return must match your federal adjusted gross (Deductions)
income as defined in the Internal Revenue Code.
The Ohio Schedule of Adjustments lists the deducZero or Negative Federal Adjusted Gross Income. tions from your federal adjusted gross income. For
If you have a zero or negative federal adjusted gross more information about the deductions you must
income, you must include a copy of page 1 of your make, see pages 20-26.
federal return.
●	If you have no deductions to your Ohio income,
leave line 2b blank.
A foreign trust that files federal form 1040-NR should ●	Any deductions listed on this line must be supported
not use the IT 1040 to file with Ohio. Such trusts must
by the applicable Schedule of Adjustments line
file form IT 1041.
item(s). Enter the amount from Schedule of Adjustments, line 46 on this line.
See R.C. 5747.01(A).
Line 2a – Ohio Schedule of Adjustments
(Additions)

You must include a copy of the Ohio Schedule of
Adjustments with your return.

The Ohio Schedule of Adjustments lists the additions to your federal adjusted gross income. For
more information about the additions you must
make, see pages 19-20.
●	If you have no additions to your Ohio income, leave
line 2a blank.
●	Any additions listed on this line must be supported
by the applicable Schedule of Adjustments line
item(s). Enter the amount from Schedule of Adjustments, line 12 on this line.

Line 4 – Personal and Dependent Exemptions
Ohio allows an exemption for the following:
●	You, if not claimed as a dependent on another person’s return;
●	Your spouse, if filing jointly and not claimed as a
dependent on another person’s return; AND
●	Your dependents claimed on your federal tax return.

2024 Ohio IT 1040

17

The personal and dependent exemption is based on Line 12 – Unpaid Use (Sales) Tax
your modified adjusted gross income (see page 8):
Report the amount of unpaid use (sales) tax due
Exemption
Modified Adjusted
for the tax year. You owe Ohio use tax if both of the
Amount
Gross Income
following are true:
$2,400
$40,000 or less
●	You made purchases where sales tax was not
collected; AND
$2,150
$40,001 – $80,000
●	The purchases were not qualifying purchases
$1,900
More than $80,000
made during Ohio's sales tax holiday.
Enter your number of exemptions in the spaces pro- Use tax eliminates the disadvantage to Ohio revided. Multiply your exemptions by the appropriate tailers when Ohio shoppers buy from out-of-state
amount from above and enter the result on line 4.
sellers who do not collect sales tax. Use tax is most
commonly due on out-of-state purchases such as
Example: John and Mary claim their son Patrick as
those made from the internet, television, or cataan exemption on their jointly filed federal income
logs.
tax return. Their modified adjusted gross income is
$75,000. Thus, they claim three exemptions totaling Use the worksheet on page 46 to calculate your
$6,450 on their Ohio return. Patrick files his own tax use tax. For more information, see the "Sales and
return. Since Patrick is a dependent and his parents Use Tax" topics at tax.ohio.gov/FAQ. See also R.C.
claim an exemption for him, he is not eligible for an 5747.083.
exemption on his return. He should check the box
indicating he can be claimed by someone else and Line 14 – Ohio Income Tax Withheld
enter $0 on line 4.
Enter your Ohio income tax withheld as reported on
Ohio Schedule of Dependents. If you included Part A, line 1 of the Schedule of Ohio Withholding.
dependents on your Ohio return, complete the
Ohio Schedule of Dependents. If your dependent has an individual tax identification number
(ITIN) or adoption taxpayer identification number
(ATIN), enter that number in the boxes for the dependent's SSN. If the dependent information is
not provided, incomplete, or contains errors, you
may be asked for supporting documentation.
See R.C. 5747.025 and 5747.01(O).

Schedule of Ohio Withholding. Complete this schedule if you are reporting an amount on line 14 of the IT
1040. Enter only income statements (W-2, W-2G, 1099)
reporting Ohio income tax withheld. Do not include:
●	Taxes withheld for another state, a city, or a school
district; OR
●	Taxes paid by a pass-through entity and reported
to you on an Ohio IT K-1 (report these amounts on
Ohio Schedule of Credits, line 42).

See the sample statements on pages 47-48. Place copies of your income statements after the last page of
Calculate your tax on your Ohio income tax base less your return. Do not include income statements that
business income using the Income Tax Brackets found are handwritten, self-created, or generated by your
on page 18. Additionally, the Department provides a tax preparation software.
tool to assist you with this calculation at tax.ohio.
See R.C. 5747.08(H).
gov/taxcalculator. See R.C. 5747.02(A)(3).
Line 15 – Payments and Credit Carryforward
Line 11 – Interest Penalty
Amounts
Generally, if you are a wage earner and have Ohio
withholding, you will not owe an interest penalty. If Enter the following amounts:
you have non-wage income or no Ohio withholding, ●	Estimated payments;
use Ohio IT/SD 2210 to determine if an interest penalty ●	Timely extension payments; AND
is due. For more information, see the FAQs at tax. ●	Any credit carryforward amount from your prior
year Ohio IT 1040.
ohio.gov/2210. See also R.C. 5747.09(D) and (E).
Line 8a – Tax on Line 7a

2024 Ohio IT 1040 / Tax Brackets

18
Do not include:
●	A prior year's refund that you requested but did not
receive. Contact the Department about the status of
any such refund.
●	Taxes paid by a pass-through entity and reported to
you on an Ohio IT K-1 (report these amounts on Ohio
Schedule of Credits, line 42).
See R.C. 5747.09(B).
Line 17 – Amount Previously Paid (Amended
Returns Only)

Make your check or money order payable to "Ohio
Treasurer of State" and include an Ohio Universal Payment Coupon (OUPC). Include the tax year and the last
four digits of your SSN on the “Memo” line.
For more information regarding payment options, see
page 6.
Line 25 - Credit Carryforward
Enter the portion of your refund you want applied to tax
year 2025. This is only allowed on timely filed, original
returns; it is not allowed on amended returns.

When filing an amended return, enter the amount
previously paid with your previously filed return(s) Line 26 – Donations
excluding the amount reported on line 15.
You may donate all or a portion of the amount on line
24 to one or more of the organizations listed. Such
Line 19 – Overpayment Previously Requested
donations will reduce your refund, and are only al(Amended Returns Only)
lowed on timely filed, original returns; they are not
When filing an amended return, enter the amount you allowed on amended returns.
reported on line 24 on your previously filed return(s).
If you decide to donate, this decision is final. For more
Line 22 – Interest Due
information on the donation options, see pages 14-15.
Interest is due from the unextended due date until the
date the tax is paid. Generally, you do not owe interest
if you are due a refund. An extension of time to file does
not extend the payment due date. The interest rate for
calendar year 2025 is 8%.
Certain military servicemembers may not be subject
to interest. See page 10 for more information.
See R.C. 5747.08(G).
Line 23 – Total Amount Due
This amount must be paid by April 15, 2025. Do not
mail cash. Instead, make payment by:
●	Electronic check;
●	Credit or debit card; OR
●	Paper check or money order.

See also R.C. 5747.113.
Line 27 – Your Refund
If you do not request direct deposit, or you filed by
paper, your refund will be mailed to the address on the
tax return. You can check your refund status anytime
at tax.ohio.gov/refund.
Note: Your refund may be offset pursuant to R.C.
5747.12, 5747.121, 5747.122, and 5747.123. You will
be notified if your refund is subject to offset. See tax.
ohio.gov/offset for more information.
If you move after filing your tax return, your refund may
be delayed. Notify the Department of your address
change as soon as possible.

2024 Ohio Income Tax Brackets for Ohio IT 1040
Taxable Nonbusiness Income
(Ohio IT 1040, line 7)

	
	

More than
Up to
0 	 – 	 $ 26,050
$ 26,050	 – 	 $100,000
$100,000		
–	
	

Nonbusiness Income Tax
(enter on Ohio IT 1040, line 8a)
			
0.00%	 of Ohio taxable nonbusiness income
	 $	 360.69	 plus	 2.75%	 of the amount in excess of $ 26,050
	 $2,394.32	 plus	 3.50%	 of the amount in excess of $100,000

2024 Ohio Schedule of Adjustments

19

Ohio Schedule of Adjustments
Additions
Line 1 – Non-Ohio State or Local Government
Interest and Dividends

to the beneficiary's death, disability, or receipt of a
scholarship; AND
●	The amount was deducted as a 529 plan contribution
or tuition credit purchase on the Ohio Schedule of
Adjustments in any prior tax year.

Enter interest and/or dividends paid on obligations or
securities from a non-Ohio state, city, county, or other See R.C. 5747.01(A)(9) and 5747.70.
local government.
Line 5 – Ohio Public Obligations
Do not include:
●	Any amounts already included in federal adjusted Enter any loss resulting from the sale/disposition of
Ohio public obligations to the extent that such losses
gross income;
●	Amounts paid on obligations or securities from Ohio, have been deducted in determining federal adjusted
or an Ohio city, county, school district, or other local gross income. See R.C. 5747.01(A)(8).
government; OR
Line 6 – Medical Savings Account
●	Amounts paid on obligations or securities from a U.S.
Enter amounts from a medical savings account withterritory or the federal government.
drawn for nonmedical purposes only if the amount was
See R.C. 5747.01(A)(1).
deducted on the Ohio Schedule of Adjustments in any
tax year. Use the worksheet on page 42 to calculate this
Line 2 – Pass-Through Entity Add-Back
adjustment. See R.C. 5747.01(A)(14).
Enter Ohio pass-through entity tax (from the IT 1140
and/or IT 4738) to the extent it was not included in your Line 7 – Reimbursement of Expenses
federal adjusted gross income. These amounts may be Enter reimbursements received in 2024 for any exreported to you on the Ohio IT K-1, lines 3a or 4a. See penses that you deducted on a previously filed Ohio
R.C. 5747.01(A)(15) and (36).
income tax return if the amount of the reimbursement
Line 3 - Non-Ohio Tax Related to IRS Notice 2020-75 was not included in federal adjusted gross income for
2024. See R.C. 5747.01(A)(11)(b).
Enter your proportionate share of taxes paid by a
pass-through entity to another state or the District of Line 8 - Ineligible Withdrawals From an Ohio
Homebuyer Plus Account
Columbia if both of the following are true:
●	The tax was enacted for purposes of complying with
Enter any amount withdrawn from an Ohio Homebuyer
IRS notice 2020-75; AND
Plus account owned by you or your spouse, if filing
●	The tax was deducted in computing your federal or
jointly, that was not used to pay eligible home costs.
Ohio adjusted gross income.
“Eligible home costs” are:
These amounts may be reported to you on the Ohio IT
	 A down payment and/or closing costs for the purK-1, lines 3b or 4b.
chase of the account owner’s primary residence
located in Ohio;
See R.C. 5747.01(A)(41).
	 Account fees charged by the financial institution
Line 4 – Non-Qualified College Tuition Expenses
administering the account; OR
	 The transfer of funds from your Ohio Homebuyer
Enter any amount reported to you on a 1099-Q reprePlus Account to another at a different financial
senting distributions from a 529 savings plan that meet
institution.
all of the following:
●	The amount is not otherwise included in your federal You must make these additions regardless of: 1) who
adjusted gross income;
contributed the funds and 2) if the Ohio deductions for
●	The amount was not used to pay for qualified higher- contributions and interest were claimed.
education expenses and was not distributed due
See R.C. 5747.01(A)(43).

20

2024 Ohio Schedule of Adjustments

Line 9 – IRC 168(k) and 179 Depreciation

Line 14 – Reciprocity Wages

Add 5/6 of your bonus depreciation allowed under
Internal Revenue Code section 168(k). Also add 5/6
of your depreciation expense allowed under Internal Revenue Code section 179 less the amount that
would have been allowed under section 179 as it existed on Dec. 31, 2002.

Enter compensation amounts earned in Ohio during the
portion of the year that you were a resident of Indiana,
Kentucky, Michigan, Pennsylvania, and/or West Virginia. Do not include any Ohio sourced business income,
lottery, casino, or sports gaming winnings, rental or
royalty income, capital gains, or non-employee wages.

Replace “5/6” with “2/3” for employers who increased
their Ohio income taxes withheld by an amount equal
to or greater than 10% over the previous year. Replace “5/6” with “6/6” for taxpayers who incur a net
operating loss for federal income tax purposes if the
loss was a result of the 168(k) and/or 179 depreciation expenses.

Exception: This deduction does not apply to compensation from a pass-through entity in which you
directly or indirectly own at least 20%. R.C. 5733.40(A)
(7) reclassifies such compensation as a distributive
share of income from the pass-through entity.

No add-back is required for:
●	Employers who increased their Ohio income taxes
withheld over the previous year by at least their total
168(k) and 179 depreciation expenses; OR
●	168(k) or 179 depreciation from a pass-through entity
in which the taxpayer owns less than 5%.

See R.C. 5747.01(A)(33) and 5747.05(A)(2).
Line 15 – State and Local Income Tax Overpayments
Enter the amount from your 2024 federal income tax
return, Schedule 1, line 1. See R.C. 5747.01(A)(11)(a).
Line 16 - Taxable Social Security Benefits

Deduct the amount on your federal 1040 or 1040-SR,
This add-back is deductible on the Ohio Schedule of line 6b. Do not enter any non-taxable portion of your
Adjustments in future tax years. A worksheet is avail- Social Security benefits. See R.C. 5747.01(A)(5).
able at tax.ohio.gov/worksheets to assist you in cal- Line 17 - Certain Railroad Benefits
culating your future years' deductions.
Deduct railroad benefits, to the extent they are exempt
For more information, see the FAQs at tax.ohio.gov/ from state taxation and included in your federal adfaq-IncomeDepre