Ohio Form IT 1040 (2025)

Your 2025 federal return, carried into Ohio as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

This is a hypothetical Ohio return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income0

Adjusted gross income0

Taxable income—

Total tax—

Ohio — Form IT 1040

State income—

Taxable income—

Total tax—

Refund or amount owednot computed — not your resident state

Federal starting figure

Additions

Subtractions

State income

Deduction

Exemptions

Taxable income

Tax before credits

Surtax

Nonrefundable credits

Tax after nonrefundable credits

Use tax

Total tax

Payments, refund and amount owed

not figured

This engine does not yet figure Ohio’s withholding, estimated payments or settlement. Form IT 1040 has those lines; they are missing from this page, not from the form.

Worksheets and schedules behind these figures

Business income

Business tax

Exemption credit

Joint filing credit

Magi less exemptions

Nonbusiness income

Nonbusiness tax

Retirement credit

Senior credit

Social security deduction

Tax base

Use tax line

Ohio Department of Taxation · Form IT 1040 (2025)NOT AN OFFICIAL OHIO FORM IT 1040HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN OHIO

What this Ohio return is missing

School district income tax (Form SD 100)too low
R.C. 5748 · 0.25% to 2.00% of the Ohio income tax base or of earned income, in the roughly 200 of Ohio’s 600-odd school districts that levy one — about $0 to $900 at the $60,000 persona, beside $1,217 of state tax; nil for a resident of a district with no levy
Municipal income tax (roughly 600 municipalities, filed with RITA or the city)too low
R.C. 718 · typically 1.0% to 3.0% of municipal taxable income, credited in part against the tax of the municipality of residence; about $600 to $1,800 at the $60,000 persona, on a return that is not this one
Taxable business income and the business income deduction (Schedule IT BUS)direction unknown
R.C. 5747.01(B), 5747.02(A)(4) · the first $250,000 ($125,000 filing separately) of business income is deducted and the remainder taxed at a flat 3% rather than on the graduated schedule; nil inside the simple-return envelope, which carries no business income
Ohio Schedule of Adjustments deductions beyond Social Security and federal interesttoo high
R.C. 5747.01(A) · uniformed services retirement income, disability benefits, 529 contributions, medical savings accounts, unreimbursed medical expenses above 5% of federal AGI, and the rest of the Schedule of Adjustments deduction list
Ohio Schedule of Adjustments additionstoo low
R.C. 5747.01(A)(17), (A)(20) · the §168(k) and §179 depreciation add-back, federal conformity additions, and non-Ohio state and local bond interest; nil for a filer with none of them
Lump sum retirement and lump sum distribution credits (Schedule of Credits lines 3, 5)too high
R.C. 5747.055(C), (G) · an alternative to the retirement income and senior citizen credits for a filer taking a total distribution; the return carries no 1099-R box 2b total-distribution marker
Child care and dependent care credit, and the Ohio earned income credittoo high
R.C. 5747.054, 5747.71 · up to 100% of the federal child and dependent care credit below $20,000 of MAGI and 25% below $40,000; 30% of the federal earned income credit, nonrefundable
Unpaid use tax (IT 1040 line 12)too low
R.C. 5741.02 · the self-reported use tax on out-of-state purchases where no sales tax was collected; added into total liability at line 13, and nil for a filer who reports none
The modified-AGI add-backs that separate MAGI from Ohio AGIdirection unknown
R.C. 5747.01(JJ) · MAGI is Ohio adjusted gross income plus the business income deduction, so the two are identical inside this envelope; a filer with business income would see every credit threshold and the exemption tier tested against a larger figure
Nonresident and resident credits (Schedule of Credits lines 30-40)too high
R.C. 5747.05(A), (B) · nil under the resident-only scope — a hypothetical full-year resident has no other-state income to have been taxed on

What this Ohio return is not telling you

blankoh1040.base_start could not be figured.
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blankoh1040.business_income could not be figured.
blankoh1040.nonbusiness_income could not be figured.
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blankoh1040.magi_less_exemptions could not be figured.
blankoh1040.nonbusiness_tax could not be figured.
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blankoh1040.exemption_credit could not be figured.
blankoh1040.joint_filing_credit could not be figured.
blankoh1040.nonrefundable_credits could not be figured.
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blankoh1040.total_tax could not be figured.