IT RE: 2025 Explanation of Corrections (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio IT RE, Explanation of Corrections, accompanies an amended Ohio IT 1040 individual income tax return. It identifies the items changed and provides space for a detailed explanation of the adjustments.
Who files this form
Use the 2025 Ohio IT RE when filing an amended Ohio individual income tax return. You must include it with your amended Ohio IT 1040, along with documentation supporting your adjustments.
This form is for amended individual returns only.
What you'll need
Include all schedules, worksheets, and documentation needed to support your changes. Depending on what you changed, the form calls for:
- Exemptions: Schedule of Dependents.
- Ohio withholding: Copies of all income statements.
- Federal changes resulting in a refund: Either your federal amended return (1040X) plus the IRS acceptance letter or refund check, or an updated IRS tax account transcript reflecting the changes.
- Residency: As many relevant records as possible, such as mortgage statements, lease agreements, driver's licenses or state IDs, voter registration, resident state tax returns, armed services records, and utility bills.
- 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.
For changes to Ohio Schedule of Adjustments deductions, include supporting documentation specific to the deduction. Examples include:
- Business income: Ohio Schedule of Business Income, pages 1 and 2 of your federal return, federal business-income schedules, federal K-1s, wage and income statements, and other supporting records. 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 benefit plan. For disability benefits, also provide your employer's 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, provide proof of prior-year contributions for each beneficiary.
How to file
- Complete Ohio IT 1040 and check the amended-return box at the top of page 1.
- Complete Ohio IT RE. Check the categories that changed and give a detailed explanation of the adjusted items. Attach additional 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 all supporting schedules, worksheets, and documentation with your amended return.
If your amended IT 1040 results in tax due, you can pay electronically at tax.ohio.gov/pay. If mailing a payment, include an Ohio Universal Payment Coupon (OUPC) with your check or money order.
Common mistakes
- Filing too soon after certain federal changes: If you check the box for decreased federal adjusted gross income, a changed filing status, or increased exemptions, do not file your amended Ohio return until the IRS has accepted the changes on your federal amended return.
- Leaving out support: Include Ohio IT RE and all documentation needed to support your adjustments.
- Amending for an issue that generally does not require it: Math errors, missing return pages or schedules or worksheets, name or 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. Unclaimed estimated or extension payments generally are added automatically to your original return.
- Writing in the reserved 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 the federal changes result in a refund, wait until the IRS has approved them before filing your amended Ohio IT 1040 and/or SD 100. If tax is due, the filing tips say to file your amended Ohio IT 1040 and pay as soon as possible to reduce interest. The form separately warns that decreased federal adjusted gross income, a changed filing status, or increased exemptions require waiting for IRS acceptance.
What if I need more space to explain my corrections?
You may attach additional sheets for your detailed explanation of adjusted items.
What records can support a change in residency?
Provide as many relevant documents as possible. Examples include property records, driver's licenses or state IDs, voter registration, resident state tax returns, armed services records, and utility bills.
Do I need to amend my return to claim an estimated payment I left out?
Generally, no. The form says unclaimed estimated and/or extension payments generally are added automatically to your original return when filed.