Ohio Form IT 1040 — Individual Income Tax Return

Get the blank Form IT-1040 (PDF)  ·  Checked line by line against the official Ohio form, last verified September 8, 2026  ·  How we verify

What is Form IT-1040?

Form IT 1040 is Ohio’s individual income tax return. It begins with your federal adjusted gross income, adjusts it with Ohio-specific additions and deductions on the Ohio Schedule of Adjustments, subtracts an exemption amount that shrinks as income rises, and produces an “Ohio income tax base.” That base is then divided into two pieces that are taxed differently: taxable business income, taxed at a flat 3%, and taxable nonbusiness income (everything else), taxed on a graduated bracket schedule. The return reconciles the total against your Ohio withholding, estimated payments, and credits to produce a refund or a balance due.

The form collects your residency status, filing status, income figures from your federal return, Ohio adjustments, your exemptions, nonrefundable and refundable credits, use tax on untaxed purchases, and your refund or payment instructions. Completing it correctly matters because Ohio splits business from nonbusiness income and taxes them on separate schedules, the exemption amount depends on your modified adjusted gross income, and a school district income tax return (SD 100) is filed separately but can force you to file the IT 1040 even when you would not otherwise have to.

Who Must File Ohio Form IT 1040?

Full-year residents file to report all income. Part-year residents file to report income earned while an Ohio resident plus Ohio-source income earned while a nonresident. Nonresidents file if they have Ohio-source income — but a nonresident whose only Ohio income is wages does not have to file, and residents of Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia are not taxed by Ohio on Ohio wages at all under the reciprocity agreements.

You do not have to file an Ohio IT 1040 if any of these is true: – your Ohio adjusted gross income (Line 3) is $0 or less; – your senior citizen credit, lump sum distribution credit, and joint filing credit together are at least as large as your income tax liability (Line 8c), and you owe no school district income tax; or – your exemption amount (Line 4) is the same as or more than your Ohio adjusted gross income (Line 3).

But you must still file the IT 1040 if you have a school district income tax liability (SD 100, Line 25 or 35). The Department also recommends filing an IT 1040 or IT 10 if your federal AGI is more than $28,450, even if no tax is due, to avoid delinquency billings.

Form IT 10 is a short alternative to the IT 1040 for certain taxpayers who owe no Ohio tax.

How to File Ohio Form IT 1040

• Electronically: File free through OH|TAX eServices at tax.ohio.gov, or use approved commercial software. E-filing checks your math and speeds refunds.
• By mail: Print the return, include every required Ohio schedule (Schedule of Adjustments, Schedule of Credits, Schedule of Business Income, Schedule of Ohio Withholding, Schedule of Dependents), attach your income statements, and mail it to the correct Columbus address for a return with or without a payment.
• Payment: Pay electronically at tax.ohio.gov/pay, or mail a check with the Ohio Universal Payment Coupon (OUPC). Do not mail a check without the OUPC.

Before you start, finish your federal return; then gather all W-2s and 1099s showing Ohio withholding, records for any Ohio addition or deduction, your Schedule of Business Income figures if you have business income, and your school district number if you live in a taxing district.

When Is Ohio Form IT 1040 Due?

• Primary deadline: April 15, 2026 for the 2025 tax year, the same date as the federal return.
• Extension: Ohio does not have its own extension form. If you receive an IRS extension, your Ohio return is automatically extended to the federal extended due date. An extension of time to file is not an extension of time to pay.
• Interest and penalties: Interest accrues on tax not paid by the unextended April 15, 2026 due date, and late-filing and late-payment penalties may apply. File on time even if you cannot pay in full.
• Estimated payments: If you expect to owe after withholding, Ohio estimated payments (Form IT 1040ES) are generally due in four installments, the first on April 15, 2026. Underpayment is figured on Form IT/SD 2210 and reported on Line 11.

Where to Mail Ohio Form IT 1040

Send a paper return to the Ohio Department of Taxation in Columbus, at the address that matches your situation. Always include a completed OUPC with any check or money order.

• Return without a payment: Ohio Department of Taxation, PO Box 2679, Columbus, OH 43270-2679
• Return with a payment: Ohio Department of Taxation, PO Box 2057, Columbus, OH 43270-2057
• Payment only (no return): Ohio Department of Taxation, PO Box 182131, Columbus, OH 43218-2131

A separate school district income tax return (SD 100) goes to its own PO boxes — PO Box 182197 (without payment) or PO Box 182389 (with payment), Columbus, OH.

How to Complete Ohio Form IT 1040 Line by Line

Top of the form — residency and status

Filing status: Match your federal return — single or head of household, married filing jointly, or married filing separately.

Residency status: Check full-year resident, part-year resident, or nonresident. Part-year and nonresident filers complete additional schedules to apportion Ohio income.

Nonresident presumption boxes: For 2025 there is no separate Form IT NRS. A nonresident who meets the criteria in the instructions checks the nonresident-statement box here instead. Residents and part-year residents cannot check it.

School district numbers: Enter the four-digit number of each Ohio school district you lived in. If any is a taxing district, you also file the SD 100.

Income and tax base (Lines 1–7)

Line 1: Federal adjusted gross income. Enter federal AGI from your federal Form 1040 or 1040-SR. Use a minus sign in the box if it is negative.

Line 2a: Additions. Enter the total additions from the Ohio Schedule of Adjustments, Line 12, and include the schedule. These are amounts Ohio taxes that are not in federal AGI, such as non-Ohio state and local bond interest.

Line 2b: Deductions. Enter the total deductions from the Ohio Schedule of Adjustments, Line 47, and include the schedule. These include the business income deduction, taxable Social Security benefits, most taxable state refunds, certain retirement and railroad benefits, and wages earned in Ohio by residents of reciprocal states.

Line 3: Ohio adjusted gross income. Line 1 plus Line 2a minus Line 2b. Use a minus sign if negative.

Line 4: Exemption amount. Multiply your number of personal and dependent exemptions by the per-exemption figure for your modified adjusted gross income: $2,400 if MAGI is $40,000 or less; $2,150 if $40,001–$80,000; $1,900 if $80,001–$749,999; $0 if $750,000 or more. Include the Schedule of Dependents if you claim dependents.

Line 5: Ohio income tax base. Line 3 minus Line 4. If negative, enter zero.

Line 6: Taxable business income. Enter the amount from the Ohio Schedule of Business Income, Line 15, and include the schedule. This is business income remaining after the business income deduction.

Line 7: Taxable nonbusiness income. Line 5 minus Line 6. If negative, enter zero. This is the income taxed on the graduated brackets.

Tax liability (Lines 7a–13)

Line 7a: Carry the amount from Line 7.

Line 8a: Nonbusiness income tax liability. Apply the 2025 brackets to Line 7a: 0% on the first $26,050; then $342.00 plus 2.750% of the amount between $26,050 and $100,000; then $2,394.32 plus 3.125% of the amount over $100,000. Example: on $68,050 of taxable nonbusiness income, the tax is $342 plus 2.75% of ($68,050 − $26,050 = $42,000), which is $342 + $1,155 = $1,497.

Line 8b: Business income tax liability. From the Ohio Schedule of Business Income, Line 16 — a flat 3% of taxable business income.

Line 8c: Income tax liability before credits. Line 8a plus Line 8b.

Line 9: Nonrefundable credits. From the Ohio Schedule of Credits, Line 40 — including the retirement income credit, senior citizen credit, lump sum credits, the joint filing credit, the credit for tax paid to another state, and the dependent care and exemption credits.

Line 10: Tax liability after nonrefundable credits. Line 8c minus Line 9. If negative, enter zero.

Line 11: Interest penalty on underpayment of estimated tax. From Form IT/SD 2210, if you underpaid estimated tax during the year.

Line 12: Unpaid use tax. Use tax on internet, mail-order, and out-of-state purchases on which no Ohio sales tax was charged. Use the worksheet or table in the instructions.

Line 13: Total Ohio tax liability before withholding or estimated payments. Add Lines 10, 11, and 12.

Payments, refund, and amount due (Lines 14–26)

Line 14: Ohio income tax withheld. From the Schedule of Ohio Withholding, Part A, Line 1. Include the schedule and your income statements.

Line 15: Estimated and extension payments and carryforward. Total 2025 estimated payments (Form IT 1040ES), any extension payment, and any 2024 overpayment you carried forward.

Line 16: Refundable credits. From the Ohio Schedule of Credits, Line 47.

Line 17: Total Ohio tax payments. Add Lines 14, 15, and 16.

Line 19: Payments after adjustments. Line 17 minus Line 18 (Line 18 is used only on an amended return).

Line 20: Tax due. Line 13 minus Line 19. If Line 19 is negative, add it to Line 13 instead.

Line 21: Interest due on late payment of tax. From the instructions, if you are paying after the due date.

Line 22: Total amount due. Line 20 plus Line 21. Pay at tax.ohio.gov/pay or mail a check with the OUPC.

Line 23: Overpayment. Line 19 minus Line 13.

Line 24: Carried forward. On an original return, the part of Line 23 applied to next year’s tax.

Line 25: Donations. On an original return, the part of Line 23 you choose to donate. Donations are final and are not allowed on amended returns.

Line 26: Refund. Line 23 minus Lines 24 and 25. If your refund is $1.00 or less, no refund is issued.

Sign the return

Sign and date. Both spouses must sign a joint return. A paid preparer completes their section and enters their PTIN.

Common Mistakes to Avoid

• Mixing business and nonbusiness income. They are taxed on separate schedules — business income at a flat 3% after the deduction, nonbusiness income on the brackets. Complete the Schedule of Business Income if you have business income.
• Using the wrong exemption amount. The per-exemption figure ($2,400 / $2,150 / $1,900 / $0) depends on your modified adjusted gross income, not your Ohio AGI.
• Skipping the IT 1040 when you owe school district tax. Even if you are exempt from filing the IT 1040, an SD 100 liability requires you to file both.
• Filing as a nonresident for wages if you live in a reciprocal state. Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia residents are not taxed by Ohio on Ohio wages.
• Mailing a check without the OUPC. The Department needs the Ohio Universal Payment Coupon to apply a mailed payment.
• Using the old 3.5% top rate. For 2025 the top nonbusiness rate is 3.125%.
• Looking for Form IT NRS. It is discontinued for 2025 — check the nonresident box on the IT 1040 instead.
• Not attaching the required schedules. The Schedule of Adjustments, Schedule of Credits, Schedule of Business Income, and Schedule of Ohio Withholding must be included when they apply.

Frequently Asked Questions

What is the Ohio income tax rate for 2025? Nonbusiness income is taxed at 0% up to $26,050, then 2.75%, then 3.125% over $100,000. Business income is taxed at a flat 3% after the business income deduction.

Do I have to file an Ohio return every year? Yes, unless your Ohio adjusted gross income is zero or less, your exemption amount covers your Ohio AGI, or specific credits cover your liability — and even then you must file if you owe school district income tax.

When is the IT 1040 due? April 15, 2026 for 2025. A federal extension extends the Ohio filing deadline but not the time to pay.

Where do I mail a paper IT 1040? Ohio Department of Taxation, PO Box 2679, Columbus, OH 43270-2679 if no payment is enclosed, or PO Box 2057, Columbus, OH 43270-2057 with a payment.

I live in Kentucky and work in Ohio. Do I owe Ohio tax on my wages? No. Ohio has a reciprocity agreement with Kentucky, so your Ohio wages are not taxed by Ohio.

What is the business income deduction? Ohio lets you deduct up to $250,000 of business income ($125,000 if married filing separately); business income above that is taxed at a flat 3%.

Does Ohio tax Social Security? No. Taxable Social Security benefits are removed as a deduction on the Ohio Schedule of Adjustments.

Do I file the school district return on this form? No. The SD 100 is a separate return, mailed to its own address, but you must file the IT 1040 as well if you have a school district income tax liability.

Final Review Before Filing

• Residency status and any nonresident-statement box are correct.
• Federal AGI on Line 1 matches your filed federal return.
• The Schedule of Adjustments is complete, and Lines 2a and 2b match it.
• The exemption amount on Line 4 uses the figure for your modified adjusted gross income.
• Business income is on the Schedule of Business Income, and Lines 6 and 8b come from it.
• Line 8a uses the 2025 brackets (0% / $342 + 2.75% / $2,394.32 + 3.125%).
• The Schedule of Credits, Schedule of Ohio Withholding, and Schedule of Dependents are attached where they apply.
• Use tax on Line 12 is answered.
• If you owe school district tax, the SD 100 is also completed.
• The return is signed and dated (both spouses if joint).
• A mailed payment includes the OUPC and goes to the correct Columbus PO box.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.