IT 1040 amended bundle: 2025 Ohio IT 1040 Amended Individual Income Tax Return package (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
This package uses the 2025 Ohio IT 1040 to amend an individual income tax return. It reports income, adjustments, credits, payments, and the resulting tax due or refund, including amounts paid and overpayments previously requested on earlier 2025 returns.
What you'll need
For an amended 2025 Ohio IT 1040, include Ohio IT RE.
Have your federal Form 1040 or 1040-SR available for the federal adjusted gross income amount from line 11a. You will also need amounts previously paid with original or amended 2025 returns and overpayments previously requested.
Include these schedules and supporting documents when applicable:
- Ohio Schedule of Adjustments for additions or deductions. Include worksheet copies for unreimbursed medical and health care expenses or medical savings account contributions/earnings.
- Ohio Schedule of Business Income for taxable business income and business income tax liability.
- Ohio Schedule of Dependents if claiming dependents.
- Schedule of Ohio Withholding, with state copies of income statements that have Ohio withholding.
- Ohio Schedule of Credits, with the worksheets, forms, credit certificates or other supporting documents required for the credits claimed.
- Ohio IT/SD 2210 for an interest penalty on underpayment of estimated tax.
- Schedule IT NOL if checking the NOL carryback box.
- Ohio Universal Payment Coupon (OUPC) if paying by check.
How to file
- Complete the 2025 Ohio IT 1040, check the AMENDED RETURN box and include Ohio IT RE.
- Use black ink, uppercase letters and whole dollars. Include the applicable schedules and supporting documents.
- Sign the return in the required signature area. The form also provides a spouse’s signature line for joint returns.
Mail with no payment included:
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43270-2679
Mail with payment included:
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-2057
You can pay electronically at tax.ohio.gov/pay, or include the Ohio Universal Payment Coupon with your check. Do not staple or paper clip the return.
Common mistakes
- Forgetting the amended-return box or Ohio IT RE. The form directs amended filers to check the box and include Ohio IT RE.
- Using the wrong format. Use only black ink, uppercase letters and whole dollars. Do not staple or paper clip.
- Choosing more than one status. Check one filing status, as reported on the federal return, and only one residency status for each taxpayer.
- Listing yourself or your spouse as a dependent. The Schedule of Dependents says not to list the primary filer or a spouse filing jointly.
- Listing income statements without Ohio withholding. The withholding schedule is only for statements with Ohio withholding. If an Ohio ID number has nine digits, enter only the first eight.
- Including nonbusiness income on the business income schedule. The schedule specifically says not to include nonbusiness amounts from the listed IRS schedules.
- Leaving out credit support. The Schedule of Credits reminds filers that many credits require worksheets or additional documentation.
Questions people ask
Where do I report amounts already paid for 2025?
Line 15 includes estimated and extension payments, credit carried forward from the 2024 return, and amounts previously paid with an original or amended 2025 return.
Where do I report an overpayment I previously requested?
On an amended return, enter the overpayment previously requested on an original or amended 2025 return on line 18. Line 19 is line 17 minus line 18.
Can I use the carryforward or donation lines on an amended return?
Lines 24 and 25 are marked for original returns only. They cover carrying an overpayment forward to the next year and donating part of an overpayment.
What happens if my refund or amount owed is $1 or less?
No refund will be issued if the refund is $1.00 or less. No payment is necessary if you owe $1.00 or less.