2025 Ohio IT 1040 - Individual Income Tax Return - Form instructions and income tax lines

Sep 19, 2026

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2025 Ohio IT 1040 provides step-by-step instructions and structured fields for filing an Ohio Individual Income Tax Return. It specifies use of black ink and uppercase letters, reporting whole dollars only, and formatting sequence numbers. The form includes checkboxes for amended returns and NOL carryback, options for deceased status, residency and filing status selections, and data entry areas for primary and spouse information and addresses. It also lists income calculation lines covering adjusted gross income and tax base components.

LanguageEnglish

CategoryForms

FormatPDF

Pages13

Reading Time5 min

AccessFree to download

Form instructions and requirements

Filing status, residency status, and taxpayer details

Income calculation lines and tax liability entries

Do not staple or paper clip. 2025 Ohio IT 1040 Individual Income Tax Return Use only black ink/UPPERCASE letters. Use whole dollars only. Sequence No. 1 AMENDED RETURN-Check here and include Ohio IT RE. NOL CARRYBACK-Check here and include Schedule IT NOL. Primary taxpayer's SSN (required) Check if deceased | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Spouse's first name (if filing jointly) | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Address line 1 (number and street) or P.O. Box Spouse’s SSN (if filing jointly) Check if deceased School district \# | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | Address line 2 (apartment number, suite number, etc. ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | City State ZIP code Ohio county (first four letters) Foreign country (if the mailing address is outside the U.S. ) Foreign postal code | Residency Status – Check only one for primary | | | | | | | | | *Indicate state

*Indicate state
| | | | Filing Status – Check one (as reported on federal income tax return) Single, head of household or qualifying surviving spouse | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | Resident | | | Part-year
resident* | | | Nonresident*
Nonresident* | | | | | | | | | | | | | | | | | | | | | Check only one for spouse (if filing jointly) | | | | | | | | | | | | | | | | Married filing jointly
Spouse’s SSN | | | | | | | | | | | | | | | Resident | | | Part-year
resident* | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Married filing separately | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Ohio Nonresident Statement – See instructions for required criteria | | | | | | | | | | | | | | | | Federal extension filers-check here. | | | | | | | | | | | | | | | Primary meets the five criteria for irrebuttable presumption as nonresident. | | | | | | | | | | | | | | | | | | | | | | | | | | | | Spouse meets the five criteria for irrebuttable presumption as nonresident. | | | | | | | | | | | | | | | If someone can claim you (or your spouse if filing jointly) as a dependent, check here. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Do not stap le or paper c l ip . 1. Federal adjusted gross income (federal 1040 or 1040-SR, line 11a) . Place a "-" in the box if negative .......................................................................................................................................... 1. 2a. Additions – Ohio Schedule of Adjustments, line 12 (include schedule) ....................................................2a. 2b. Deductions – Ohio Schedule of Adjustments, line 47 (include schedule) ............................................

FAQs

What printing and formatting rules does the 2025 Ohio IT 1040 require?

Use black ink and uppercase letters. Report whole dollars only and use a dash in the box if a value is negative where indicated.

How do you indicate an amended return or NOL carryback on the form?

Select the checkbox for “AMENDED RETURN” and check the “NOL CARRYBACK” box, including Ohio IT RE or Schedule IT NOL as prompted.

What income and tax base line items are included?

The form calculates Ohio adjusted gross income from federal adjusted gross income plus additions minus deductions, then derives the Ohio income tax base, taxable business and nonbusiness income, and proceeds to compute tax liabilities and credits.

Sep 19, 2026

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