Ohio 2025 State Instructions
For the 2025 tax year, Ohio residents filing individual income tax returns must follow updated guidelines and forms provided by the Ohio Department of Taxation. The primary form for individual taxpayers is Form IT 1040, which includes instructions for calculating state taxable income, deductions, credits, and filing requirements.
Key Changes for 2025
- Amended Federal Adjusted Gross Income (AGI): For tax years 2024 and forward, Ohio requires taxpayers to use line 11 of their federal Form 1040 to determine their federal AGI for state tax purposes.
- Business Income Reporting: Taxpayers must list every sole proprietorship or pass-through entity in which they held an ownership interest during the tax year. If more than 20 businesses are involved, additional pages must be submitted with only lines 1–20 completed.
- Paper Filing Tips: Use black ink and uppercase letters. Round all figures to the nearest dollar. Ensure your name, SSN, and address are correct. Include all necessary schedules and worksheets. Do not alter the tax year on the form to avoid processing delays.
How to File Form IT 1040
Ohio residents can file their state return using Online Taxes (OLT) software or by paper. When using OLT’s software:
- From within your tax return (Online), click on "State" in the left menu (or tap the three dots on mobile).
- Select "Start or Revisit Ohio State."
- Follow on-screen prompts to enter personal, income, and deduction information.
- Review your return in the "Tax Summary" section before submission.
Additional Forms and Credits
- Lump Sum Distribution and Retirement Credit: Available under the Credits section in OLT software. Follow on-screen instructions to claim this credit.
- Ohio Adoption Credit Carryforward: Also accessible under Credits in the software.
- Voluntary Gifts or Contributions: Found under the OH Tax Summary section in OLT software.
- Other Nonrefundable Credits: Accessible under the Credits section in OLT software.
City and Local Tax Returns
Taxpayers residing in cities like Akron or Perrysburg may need to file additional local returns:
- Akron Form IR: Required for residents of Akron. Includes Schedule C, Schedule E, Form 1099-NEC/MISC, and first two pages of federal Form 1040.
- Perrysburg Form P: Available through OLT software under "City Tax Return" when selecting Perrysburg as the city.
Important Notes
- Always verify that forms are for the correct tax year (2025).
- Include supporting documentation for credits (e.g., worksheet for retirement credit).
- For more information on credits, visit: tax.ohio.gov/credits (referenced in Form IT 1040 booklet).
Source:
Form IT 1040 - Individual Income Tax Return & Instructions
Ohio State Instruction - Official Forms Page
City of Akron Form IR - Individual & Joint Filer
City of Perrysburg Form P - Individual Income Tax Return
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.