Schedule of Credits: 2025 Ohio Schedule of Credits (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio Schedule of Credits calculates nonrefundable, residency, and refundable tax credits reported on Ohio IT 1040. It totals the credits and identifies supporting worksheets, certificates, and other documents to include.
What you'll need
For the credits you claim on the 2025 schedule, include the attachments requested on those lines:
- 1099-R forms: Retirement income credit (line 2), lump sum retirement credit (line 3), and lump sum distribution credit (line 5).
- Worksheet copies: Lump sum retirement credit (line 3), lump sum distribution credit (line 5), child care and dependent care credit (line 6), and displaced worker training credit (line 7).
- Required supporting documentation: Displaced worker training credit (line 7), home school expenses credit (line 14), scholarship donation credit (line 15), and nonchartered, nonpublic school tuition credit (line 16).
- Credit certificate copies: Credits on line 17, lines 19 through 25, lines 27 through 35, lines 41 and 42, and lines 44 through 46.
- Ohio IT NRC copy: Nonresident credit (line 38).
- Ohio IT RC copy: Resident credit (line 39).
- Copies of all Ohio IT K-1s: Pass-through entity credit (line 43).
You will also need the tax liability amount from Ohio IT 1040, line 8c, to complete line 1. The schedule directs you to the instructions for worksheets and details about supporting documentation.
Common mistakes
- Using the wrong ink or including cents: The form says to use only black ink and whole dollars.
- Leaving out required attachments: The form reminds you that many credits require a worksheet, supporting documentation, or both. Check the attachment requirement beside each credit you claim.
- Writing in the department-use area: Leave the area marked “Do not write in this area; for department use only” blank.
Questions people ask
How old must I be to claim the senior citizen credit?
You must be 65 or older to claim the credit on line 4.
What is the maximum joint filing credit shown on the schedule?
Line 12 limits the joint filing credit to $650. It directs you to the instructions for the percentage table used to calculate the credit from line 11.
What if my tax less credits calculation is negative?
Enter zero if the calculation on line 11 or line 37 is negative.
Where do I report my total nonrefundable credits?
Add lines 10, 36, 38, and 39. Enter the total on Schedule of Credits, line 40, and Ohio IT 1040, line 9.
Where do I report my total refundable credits?
Add lines 41 through 46. Enter the total on Schedule of Credits, line 47, and Ohio IT 1040, line 16.