[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304033-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-304033-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","tax-year-2025-instructions-for-filing-original-and-amended","Tax Year 2025 - Instructions for Filing Original and Amended","","Tax Year 2025 instructions guide individuals on filing original and amended Ohio income tax returns, covering both Individual Income Tax IT 1040 and School District Income Tax SD 100. The booklet explains key sections such as deductions, credits, exemptions, residency, residency-related concepts, and specialized topics including earned income credit, retirement income credit, and nonresident credit. 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Back cover  \nDonations ............................................... 14-15, 18  \nEarned income credit........................................30  \nElectronic filing options ...................... Back cover  \nEstimated tax payments for 2026 ....................7-8  \nExemptions ...................................................16-17  \nFiling extensions............................................ 7, 15  \nFiling requirements ................................ 12-13, 56  \nGeneral information.........................................7-8  \nHighlights for 2025 ..............................................5  \nIncome statements (W-2, 1099) ...................47-48  \nInterest......................................................... 18, 58  \nIT 1040  \nCompleting the top portion......................15-16  \nGeneral information..................................12-13  \nLine instructions........................................16-18  \nIncome tax brackets ....................................... 18  \nJoint filing credit ............................................... 29  \nMailing addresses................................................2  \nMedical and health care expenses Instructions................................................25-26  \nWorksheet.......................................................41  \nMilitary .......................................................10, 23-24  \nModified adjusted gross income............................8  \nNet operating loss (IT NOL) ..................................63  \nNonresident credit (IT NRC) ......................33, 35-40  \nNonresident statement .................................. 16, 62  \nPayment options ....................................................6  \nRefund status......................................... Front cover  \nResidency .............................................................13  \nResident credit (IT RC) ................................... 33, 40  \nRetirement income credit ....................................28  \nSchedule of Adjustments Additions ..................................................... 19-20  \nDeductions .................................................. 20-26  \nSchedule of Business Income ........................ 26-27  \nSchedule of Credits ........................................ 28-35  \nSchool district numbers................................. 49-56  \nSD 100  \nCompleting the top portion............................ 15  \nGeneral information.................................... 56-57  \nLine instructions.......................................... 57-59  \nSchool district tax rates............................... 49-56  \nSenior citizen credit ..................................28, 58-59  \nSocial Security income.........................................20  \nUse (sales) tax  \nInstructions........................................................17  \nWorksheet..........................................................46  \nThese instructions contain law references for specific line items and requirements. To review Ohio income and school district income tax law, [see](see codes.ohio.gov/orc/5747 and)[ ](see codes.ohio.gov/orc/5747 and)[codes.ohio.gov/orc/5747](see codes.ohio.gov/orc/5747 and)[ and](see codes.ohio.gov/orc/5747 and) [codes.ohio.gov/orc/5748](codes.ohio.gov/orc/5748), respectively.  \nWhere Should I Mail My Return and/or Payment?  \nImportan","cbCaifTXGZ40kyTW","https://ap.wps.com/l/cbCaifTXGZ40kyTW","pdf",3427251,64,"English","# Instructions for Filing Original and Amended\n## Individual Income Tax (IT 1040)\n## School District Income Tax (SD 100)\n## Refund Status and Filing Information\n## Taxpayer Assistance\n## Where to Mail Returns and Payments","[{\"question\":\"Which forms are covered for Tax Year 2025 filings?\",\"answer\":\"The instructions cover Individual Income Tax (IT 1040) and School District Income Tax (SD 100), including how to handle original and amended returns.\"},{\"question\":\"How can a filer check refund status?\",\"answer\":\"Refund status can be checked anytime online at tax.ohio.gov/refund.\"},{\"question\":\"What information is required when mailing a check or money order?\",\"answer\":\"Include a properly completed OUPC, available at tax.ohio.gov/forms, when mailing a check or money order.\"}]","Tax Year 2025 - Instructions for Filing Original and Amended | PDF",1789809228,22]