IT RE: 2024 Explanation of Corrections (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
The 2024 Ohio IT RE explains corrections to an amended Ohio IT 1040 individual income tax return. It identifies the items adjusted and provides space for a detailed explanation of the changes.
Who files this form
Ohio IT RE is for amended individual income tax returns only. Include it with your amended Ohio IT 1040, along with documentation supporting your adjustments.
What you'll need
Include your completed Ohio IT RE and any worksheets or documents needed to support the changes on your amended Ohio IT 1040. Include a Schedule of Dependents if you increased or decreased exemptions.
Federal changes resulting in a refund: Include either:
- A copy of your federal amended return (1040X) and a copy of the IRS acceptance letter or refund check; or
- An updated IRS tax account transcript showing the changes to your federal return.
Residency changes: Provide as many relevant supporting documents as possible. Examples include mortgage statements, lease agreements, driver's licenses or state IDs, voter registration, resident state tax returns, armed services records, and utility bills.
Ohio Schedule of Adjustments changes: Include documents supporting the specific deduction. Examples listed on the form include:
- Business income: Ohio Schedule of Business Income, pages 1 and 2 of your federal return, federal schedules showing business income, federal K-1s, wage and income statements, and other supporting documents. Include a short statement explaining the amounts claimed as business income and the relevant facts and law.
- Disability or survivorship benefits: Wage and income statements, pages 1 and 2 of your federal return, and your disability or survivorship plan. For disability benefits, also provide the employer letter from when your disability was approved, your Social Security disability award letter, and your age at the time of disability.
- Unreimbursed medical and health care expenses: Ohio's medical expense worksheet, federal Schedule A if completed, and proof of payments.
- 529 plan contributions: Proof of payments and the plan year-end statement. If the statement is unavailable, provide beneficiaries' names with contribution dates and amounts. For a prior-year carryforward deduction, provide proof of prior-year contributions for each beneficiary.
Credit changes:
- Nonresident credit: Form IT NRC and all wage and income statements, such as W-2s, 1099s, and K-1s.
- Resident credit: Form IT RC, all other state returns, and proof of taxes paid to other states, such as cancelled checks or transcripts.
How to file
- Complete Ohio IT 1040 and check the amended-return box at the top of page 1.
- Complete Ohio IT RE, selecting the reasons for your changes and giving a detailed explanation of the adjusted items. Add extra sheets if needed.
- Provide the primary taxpayer's Social Security number and fill in the email address and telephone number fields.
- Include Ohio IT RE and supporting worksheets and documentation with your amended return.
If the amended IT 1040 results in tax due, always include an OUPC payment coupon with your payment.
Common mistakes
- Filing before federal changes are accepted: If you check the box for decreased federal adjusted gross income, changed filing status, or increased exemptions, do not file your Ohio amended return until the IRS accepts the changes on your federal amended return.
- Leaving out support for changes: Include the worksheets and documentation needed to support your adjustments.
- Amending for an error that generally does not require it: Math errors; missing return pages, schedules, or worksheets; name, address, or SSN corrections; unclaimed estimated or extension payments; and a missing credit certificate granted by the Ohio Department of Development generally do not require an amended return. The department will make corrections or contact you for documentation.
- Amending just to claim missing withholding: Instead, submit a detailed explanation and legible copies of all W-2s and 1099s showing Ohio withholding.
- Writing in the restricted area: Do not write in the area marked for department use only.
Questions people ask
Should I file my amended Ohio return at the same time as my federal amended return if I expect a refund?
Wait until the IRS approves the federal changes before filing your amended Ohio IT 1040 and/or SD 100. Include the federal-change documentation listed above.
What if my amended Ohio IT 1040 shows tax due?
The filing tips say to file and pay as soon as possible to reduce the interest you will owe. Include an OUPC payment coupon with your payment.
What if I need more room to explain my changes?
You may attach additional sheets to give a detailed explanation of the adjusted items.
Do unclaimed estimated or extension payments require an amended return?
Generally, no. The form says these payments will generally be added automatically to your original return when it is filed.