IT 1040 bundle: 2024 Ohio IT 1040 Individual Income Tax Return package (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
The 2024 Ohio IT 1040 package includes the Individual Income Tax Return and Schedule of Adjustments. It reports income, Ohio additions and deductions, tax liability, credits, withholding and payments to calculate the amount due or refund.
What you'll need
Have your federal Form 1040 or 1040-SR available. Ohio IT 1040 starts with the federal adjusted gross income from line 11.
Include these schedules and supporting documents when they apply:
- Income adjustments: Ohio Schedule of Adjustments. For the medical expense or medical savings account deductions, include a copy of the required worksheet.
- Business income: Ohio Schedule of Business Income.
- Dependents: Ohio Schedule of Dependents, with each dependent’s name, Social Security number, date of birth and relationship to you.
- Ohio withholding: Schedule of Ohio Withholding and state copies of the income statements showing Ohio withholding. The schedule has sections for W-2, 1099-R, W-2G and 1099-NEC forms.
- Tax credits: Ohio Schedule of Credits, plus the worksheets, credit certificates, 1099-R forms or other documentation specified for the credits you claim. The pass-through entity credit requires copies of all Ohio IT K-1s. Residency credits require Ohio IT NRC or Ohio IT RC, as applicable.
- Estimated-tax underpayment penalty: Ohio IT/SD 2210.
- Amended return: Ohio IT RE.
- Net operating loss carryback: Schedule IT NOL.
How to file
Complete the 2024 Ohio IT 1040 using black ink, uppercase letters and whole dollars. Choose the filing status reported on your federal income tax return, select your residency status and include the applicable schedules. Sign the return in the required signature area.
If no payment is included, mail to:
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43270-2679
If payment is included, mail to:
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 (OUPC) and your check. Do not staple or paper clip the return.
Common mistakes
- Using the wrong format: Use only black ink, uppercase letters and whole dollars on Ohio IT 1040.
- Attaching pages with staples or paper clips: The form says not to use either.
- Missing required attachments: Include the schedules and supporting documents requested for the lines you complete. The Schedule of Credits reminds filers that many credits require worksheets or additional documentation.
- Listing yourself or your spouse as a dependent: Do not list the primary filer or a spouse filing jointly on the Schedule of Dependents.
- Entering withholding statements incorrectly: List only income statements with Ohio withholding. Use “P” for the primary taxpayer and “S” for the spouse. If an Ohio ID number has nine digits, enter only the first eight.
- Including nonbusiness income on the business schedule: Do not include nonbusiness amounts from the listed IRS schedules. Use only one Schedule of Business Income per return, with additional copies of the business-source page if needed.
- Skipping the signature: The return marks the signature as required.
Questions people ask
How do I mark an amended return?
Check the “AMENDED RETURN” box and include Ohio IT RE. Lines 17 and 19 are for amounts previously paid and overpayments previously requested on original or amended returns.
What if my refund or amount owed is $1 or less?
No refund will be issued if your refund is $1 or less. No payment is necessary if you owe $1 or less.
Can I apply an overpayment to next year’s tax?
Yes. On an original return, use line 25 to enter the portion of your line 24 overpayment that you want carried forward to next year’s tax liability.
What if I have more than 15 dependents?
Complete additional copies of the Schedule of Dependents and include them with your income tax return.
Where can I find the nonbusiness income tax calculation?
Line 8a points to tax.ohio.gov/taxcalculator or the tax brackets in the instructions.