Schedule of Adjustments: 2024 Ohio Schedule of Adjustments (2024)
Ohio · Ohio Department of Taxation · Used for tax years 2024
The 2024 Ohio Schedule of Adjustments reports additions and deductions for your Ohio income tax return. Total additions and deductions are entered on Ohio IT 1040, lines 2a and 2b.
What you'll need
The schedule references these forms and worksheets for specific entries:
- Ohio Schedule of Business Income, line 13: for the business income deduction on line 13.
- Federal Form 1040, Schedule 1, line 1: for taxable state and local income tax refunds, credits, or offsets on line 15.
- Federal Form 1040 or 1040-SR, line 6b: for taxable Social Security benefits on line 16.
- Federal Form 1040, Schedule 1, line 8z: for the refunds or reimbursements described on line 27.
- Unreimbursed medical and health care expenses worksheet: line 43 says to see the instructions and include a copy.
- Medical savings account contributions/earnings worksheet: line 44 says to see the instructions and include a copy.
The worksheets are not included in the supplied form text, and no instructions were provided.
Common mistakes
- Using the wrong ink or entering cents: the form says to use only black ink and whole dollars.
- Adding the wrong lines: line 12 totals only lines 1 through 11. Line 46 totals only lines 13 through 45.
- Not transferring the totals: enter line 12 on Ohio IT 1040, line 2a, and line 46 on Ohio IT 1040, line 2b.
- Leaving out worksheet copies: lines 43 and 44 each say to include a copy of the corresponding worksheet.
Questions people ask
Where do I enter my total additions?
Add lines 1 through 11 only. Enter the total on line 12 of this schedule and on Ohio IT 1040, line 2a.
Where do I enter my total deductions?
Add lines 13 through 45 only. Enter the total on line 46 of this schedule and on Ohio IT 1040, line 2b.
Which amount goes on the taxable Social Security benefits line?
Line 16 references the taxable Social Security benefits amount on federal Form 1040 or 1040-SR, line 6b.
Do I need to include medical worksheets?
Line 43, for unreimbursed medical and health care expenses, and line 44, for medical savings account contributions/earnings, each direct you to the instructions for a worksheet and say to include a copy.