Schedule of Adjustments: 2025 Ohio Schedule of Adjustments (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio Schedule of Adjustments reports additions and deductions for Ohio IT 1040. It totals these adjustments for entry on lines 2a and 2b of that return.
What you'll need
Depending on the adjustments you report, the form refers to:
- Ohio Schedule of Business Income, line 13, for the business income deduction.
- Federal Form 1040, Schedule 1, line 1, for taxable state and local income tax refunds, credits, or offsets.
- Federal Form 1040 or 1040-SR, line 6b, for taxable Social Security benefits.
- Federal Form 1040, Schedule 1, line 8z, for refunds or reimbursements related to federal itemized deductions claimed on a prior-year return.
For line 44, unreimbursed medical and health care expenses, and line 45, medical savings account contributions/earnings, the form says to use the worksheet in the instructions and include a copy. Those instructions and worksheets were not provided here.
Common mistakes
- Use black ink only.
- Enter whole dollars only.
- For total additions on line 12, add lines 1 through 11 only. Also enter the total on Ohio IT 1040, line 2a.
- For total deductions on line 47, add lines 13 through 46 only. Also enter the total on Ohio IT 1040, line 2b.
- Include a copy of the applicable worksheet for amounts reported on lines 44 and 45, as the form directs.
Questions people ask
Where do my adjustment totals go on Ohio IT 1040?
Enter total additions from Schedule of Adjustments line 12 on Ohio IT 1040, line 2a. Enter total deductions from line 47 on Ohio IT 1040, line 2b.
Where do I enter the business income deduction?
Enter the amount from Ohio Schedule of Business Income, line 13, on Schedule of Adjustments line 13.
Where are 529 plan amounts listed?
Line 4 lists 529 plan funds used for non-qualified expenses as an addition. Line 37 lists amounts contributed to a 529 plan as a deduction.
Do medical expense adjustments require a worksheet copy?
The form directs you to include a worksheet copy for unreimbursed medical and health care expenses on line 44 and medical savings account contributions/earnings on line 45. It refers you to the instructions for those worksheets.