IT 1040 bundle: 2025 Ohio IT 1040 Individual Income Tax Return package (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio IT 1040 package includes the Individual Income Tax Return and Schedule of Adjustments. The return reports income, Ohio tax liability, credits, withholding, payments, and any amount due or refund, while the schedule reports additions and deductions used to calculate
What you'll need
Have your federal Form 1040 or 1040-SR available. Ohio IT 1040 line 1 uses federal adjusted gross income from line 11a.
Include these schedules and documents when they apply:
- Adjustments: Ohio Schedule of Adjustments for additions or deductions. Include worksheet copies for the unreimbursed medical and health care expense deduction and medical savings account deduction.
- Dependents: Ohio Schedule of Dependents, with each dependent’s name, SSN, date of birth, and relationship to you.
- Business income: Ohio Schedule of Business Income, including business sources and ownership information.
- Credits: Ohio Schedule of Credits and the worksheets, documentation, credit certificates, or other forms required for the credits you claim. For example, the retirement income credit requires 1099-R forms, and the pass-through entity credit requires copies of all Ohio IT K-1s.
- Ohio withholding: Schedule of Ohio Withholding and state copies of income statements with Ohio withholding.
- 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 return using black ink, UPPERCASE letters, and whole dollars. Include applicable schedules and supporting documents, and sign the return. Do not staple or paper clip.
Mailing without a payment
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43270-2679
Mailing with a payment
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-2057
Include the Ohio Universal Payment Coupon (OUPC) with your check. You can also pay electronically at tax.ohio.gov/pay. This is the payment option printed on the form, not an e-filing instruction.
Common mistakes
- Using the wrong format: Use black ink, UPPERCASE letters, and whole dollars. Do not staple or paper clip the return.
- Missing required information: The primary taxpayer’s SSN and signature are required.
- Checking multiple statuses: Choose one filing status, as reported on your federal return. Choose only one residency status for each taxpayer.
- Listing yourself or your spouse as a dependent: Do not list the primary filer or a spouse filing jointly on the Schedule of Dependents.
- Including statements without Ohio withholding: List income statements on the Schedule of Ohio Withholding only if they have Ohio withholding. Include state copies. 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 sources page if needed.
- Leaving out credit support: Many credits require worksheets or supporting documents. Include the items called for on the Schedule of Credits.
Questions people ask
Which filing status should I choose?
Choose the filing status reported on your federal income tax return. The Ohio form has options for single, head of household or qualifying surviving spouse; married filing jointly; and married filing separately.
How do I mark an amended return?
Check the “AMENDED RETURN” box and include Ohio IT RE.
What if my refund or amount owed is very small?
No refund will be issued if your refund is $1.00 or less. No payment is necessary if you owe $1.00 or less.
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 calculator?
Line 8a points to tax.ohio.gov/taxcalculator. It also refers to the instructions for tax brackets.