Ohio Ohio Individual Income Tax Return Bundle

Ohio Individual Income Tax Return Bundle
Form IT 1040
Do not staple or paper clip.

2024 Ohio IT 1040

Individual Income Tax Return

24000102

Use only black ink/UPPERCASE letters. Use whole dollars only.
	

AMENDED RETURN - Check here and include Ohio IT RE.

Primary taxpayer's SSN (required)

If deceased

Sequence No. 1

NOL CARRYBACK - Check here and include Schedule IT NOL.

If deceased

Spouse’s SSN (if filing jointly)

First name

M.I.

Spouse's first name (if filing jointly)

M.I. Last name

School district #

Last name

Address line 1 (number and street) or P.O. Box

Address line 2 (apartment number, suite number, etc.)

State

Foreign country (if the mailing address is outside the U.S.)

Foreign postal code

Residency Status – Check only one for primary
Resident

Part-year
resident*

Check only one for spouse (if filing jointly)
Part-year
Resident
resident*

*Indicate state

Nonresident*

Filing Status –	Check one (as reported on federal income tax return)
Single, head of household or qualifying surviving spouse

*Indicate state
Nonresident*

Ohio Nonresident Statement – See instructions for required criteria

Do not staple or paper clip.

Ohio county (first four letters)

ZIP code

City

Married filing jointly
Spouse’s SSN
Married filing separately

Primary meets the five criteria for irrebuttable presumption as nonresident.

Federal extension filers - check here.

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.

	

	 1.	Federal adjusted gross income (federal 1040 or 1040-SR, line 11). Place a "-" in the box
if negative...........................................................................................................................................	

.....1.

	
	 a.	Additions – Ohio Schedule of Adjustments, line 12 (include schedule).....................................................2a.
2
2b.	Deductions
– Ohio Schedule of Adjustments, line 46 (include schedule)..................................................2b.
	
	
	 3.	Ohio adjusted gross income (line 1 plus line 2a minus line 2b). Place a "-" in the box if negative... 	
	 4.	Exemption amount (include Schedule of Dependents if applicable)............... 	
Number of exemptions including you and your spouse/dependents, if applicable:

.....3.

..............................4.

	 5.	Ohio income tax base (line 3 minus line 4; if negative, enter zero)...............................................................5.
	
	 6.	Taxable business income – Ohio Schedule of Business Income, line 15 (include schedule)......................6.
	 7.	Taxable nonbusiness income (line 5 minus line 6; if negative, enter zero)....................................................7.

Do not write in this area; for department use only.

MM-DD-YY
2024 IT 1040 – page 1 of 2

2024 Ohio IT 1040

Individual Income Tax Return

SSN:

24000202

Sequence No. 2

	7a.	Amount from line 7 on page 1 .....................................................................................................................7a.
	 a.	Nonbusiness income tax liability on line 7a (see tax.ohio.gov/taxcalculator or see the instructions for the
8
	 tax brackets)............................................................................................................................................................8a.
	
	8b.	Business income tax liability – Ohio Schedule of Business Income, line 16 (include schedule)...........................8b.
	8c. Income tax liability before credits (line 8a plus line 8b)...........................................................................................8c.
	 9.	Ohio nonrefundable credits – Ohio Schedule of Credits, line 39 (include schedule)...............................................9.
	10.	Tax liability after nonrefundable credits (line 8c minus line 9; if negative, enter zero).............................................10.
	11.	Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210)..................................................... 11.
12.	Unpaid use tax (see instructions).............................................................................................................................12.
	13.	Total Ohio tax liability before withholding or estimated payments (add lines 10, 11 and 12)................................13.
	 4.	Ohio income tax withheld – Schedule of Ohio Withholding, part A, line 1 (include schedule and
1
		 income statements)...............................................................................................................................................14.
15.	Estimated and extension payments, and credit carryforward from last year's return...............................................15.
	16.	Refundable credits – Ohio Schedule of Credits, line 46 (include schedule)..........................................................16.
	17.	Amended return only – amount previously paid with original and/or amended return..........................................17.
	18.	 Total Ohio tax payments (add lines 14, 15, 16 and 17).........................................................................................18.
	19.	Amended return only – overpayment previously requested on original and/or amended return...........................19.
	 0.	Line 18 minus line 19. Place a "-" in the box if negative..................................................................................	
2
	
If line 20 is MORE THAN line 13, skip to line 24. OTHERWISE, continue to line 21.

.......20.

	21.	Tax due (line 13 minus line 20). If line 20 is negative, ignore the "-" and add line 20 to line 13..............................21.
	 2.	Interest due on late payment of tax (see instructions).............................................................................................................22.
2
	
23.	TOTAL AMOUNT DUE (line 21 plus line 22). Pay electronically at tax.ohio.gov/pay
		 or include the Ohio Universal Payment Coupon (OUPC) and your check...............................AMOUNT DUE23.
	24.	Overpayment (line 20 minus line 13).......................................................................................................................24.
	
	 5.	 Original return only – portion of line 24 carried forward to next year’s tax liability..................................................25.
2
	26.	Original return only – portion of line 24 you wish to donate:
	
a. Breast/Cervical Cancer	
b. Wishes for Sick Children	
c. Wildlife Species
			
		 d. Military Injury Relief	

e. Ohio History Fund	

f. Nature Preserves/Scenic Rivers	

Total.....26g.

	27.	 REFUND (line 24 minus lines 25 and 26g)..............................................................................YOUR REFUND27.

Sign Here (required):

I declare under penalties of perjury that this return or claim (including any accompanying
schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct, and
complete return and report.

Primary signature	
Spouse’s signature	

Phone number
Date

Preparer's printed name	
Authorize your preparer to
discuss this return

Phone number
Non-paid preparer

PTIN:

P

	

If your refund is $1.00 or less, no refund will be issued.
If you owe $1.00 or less, no payment is necessary.

NO Payment Included – Mail to:
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43270-2679
Payment Included – Mail to:
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-2057
2024 IT 1040 – page 2 of 2

2024 Ohio Schedule
of Adjustments

Use only black ink. Use whole dollars only.
Primary taxpayer’s SSN

24000302
Sequence No. 3

Additions
	 1.	 Non-Ohio state or local government interest and dividends.....................................................................................1.
	 2.	 Ohio pass-through entity taxes excluded from federal adjusted gross income........................................................2.
	 3.	 Taxes paid to another state or District of Columbia related to IRS notice 2020-75..................................................3.
	 4.	 529 plan funds used for non-qualified expenses......................................................................................................4.
	 5.	 Losses from sale or disposition of Ohio public obligations.......................................................................................5.
	
	 6.	 Nonmedical withdrawals from a medical savings account.......................................................................................6.
	
	7. 	Reimbursement of expenses previously deducted on an Ohio income tax return...................................................7.
	 8.	 Ineligible withdrawals from an Ohio Homebuyer Plus account................................................................................8.
Federal
	 9.	 Internal Revenue Code 168(k) and 179 depreciation expense add-back................................................................9.
	 10.	 Exempt federal interest and dividends subject to state taxation............................................................................10.
	 11.	 Federal conformity additions..................................................................................................................................11.
12.	 Total additions (add lines 1 through 11 ONLY). Enter here and on Ohio IT 1040, line 2a.......................... 12.

Deductions
	

	
13.		Business income deduction – Ohio Schedule of Business Income, line 13...........................................................13.

	

14.		Employee compensation earned in Ohio by residents of neighboring states........................................................... 14.
15.		Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)................15.
16.		Taxable Social Security benefits (federal 1040 and 1040-SR, line 6b)..................................................................16.
17.		Certain railroad benefits.........................................................................................................................................17.

18.		Interest income from Ohio public obligations and purchase obligations; gains from the
			disposition of Ohio public obligations; or income from a transfer agreement.........................................................18.
19.		Amounts contributed to an Ohio county's individual development account program.............................................19.
20.		Amounts contributed to a STABLE account: Ohio's ABLE plan.............................................................................20.
21.		Income earned in Ohio by a qualifying out-of-state business or employee for disaster
work conducted during a disaster response period................................................................................................21.
	 22. Certain payments related to the East Palestine train derailment...........................................................................22.
	 23.		Ohio adoption grant program payments received from the Ohio Department of Children and Youth (ODCY)......23.
	 24.		Amounts contributed to and interest earned on an Ohio Homebuyer Plus account...............................................24.

2024 Schedule of Adjustments – page 1 of 2

2024 Ohio Schedule
SSN:

of Adjustments

24000402

	Federal

Sequence No. 4

	 25.		Federal interest and dividends exempt from state taxation................................................................................... 25.
	 26. 		Deduction of prior year 168(k) and 179 depreciation add-backs........................................................................... 26.
	 27.	 Refund or reimbursements from the federal 1040, Schedule 1, line 8z for federal itemized deductions
				 claimed on a prior year return...............................................................................................................................27.
	
	 28.	 Repayment of income reported in a prior year......................................................................................................28.
	 29.	 Wage expense not deducted based on the federal work opportunity tax credit....................................................29.
	30. 	 Federal conformity deductions................................................................................................................................30.
	
Uniformed Services
	 31.	 Military pay received by Ohio residents while stationed outside Ohio................................................................... 31.
	 32.	 Compensation earned by nonresident military servicemembers and their civilian spouses................................... 32.
	 33.	 Uniformed services retirement income..................................................................................................................33.
	 34.	 Military injury relief fund grants and veteran’s disability severance payments............................................................34.
	35.	 Certain Ohio National Guard reimbursements and benefits..................................................................................35.
	
Education
36.	 Amounts contributed to a 529 Plan.......................................................................................................................36.
37.	 Pell/Ohio College Opportunity taxable grant amounts used to pay room and board............................................37.
38.	 Ohio educator expenses in excess of federal deduction.......................................................................................38.
39.	 Income attributable to loan repayments by the Ohio Department of Higher Education under the rural
				 practice incentive program....................................................................................................................................39.
40. Grant program payments made by the Ohio Department of Higher Education on behalf of adopted students....40.
Medical
  41.  	Disability benefits..................................................................................................................................................41.
  42.  Survivor benefits....................................................................................................................................................42.
43.	 Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy)..................43.
44.	 Medical savings account contributions/earnings (see instructions for worksheet; include a copy).....................44.
  45.	 Qualified organ donor expenses...........................................................................................................................45.
46.	 Total deductions (add lines 13 through 45 ONLY). Enter here and on Ohio IT 1040, line 2b............................46.

2024 Schedule of Adjustments – page 2 of 2

2024 Ohio Schedule
of Business Income

24260102

Use only black ink/UPPERCASE letters.
Primary taxpayer’s SSN

Sequence No. 5
Enter all business income that you (and your spouse, if filing jointly) received during the tax year on this schedule. Enter only those amounts that are
included in your federal or Ohio adjusted gross income, as applicable. Only one Schedule of Business Income should be used for each return filed.
See R.C. 5747.01(B). Use whole dollars only.
Part 1 – Business Income
Note: Do not include amounts listed on the IRS schedules below that are nonbusiness income.
See R.C. 5747.01(C). If the amount on a line is negative, place a “-“ in the box provided.
	
	
	
	
	
	
	

1.	Schedule B – Interest and Ordinary Dividends.........................................................................................................1.
2.	Schedule C – Net Profit or Loss From Business (Sole Proprietorship)....................................................... 	

....2.

3.	Schedule D – Capital Gains and Losses..................................................................................................... 	

....3.

4.	Schedule E – Supplemental Income and Loss........................................................................................... 	

....4.

	 5.	Guaranteed payments or compensation from a pass-through entity to a 20% or greater direct
		 or indirect owner.......................................................................................................................................................5.
	 6.	Schedule F – Net Profit or Loss From Farming........................................................................................... 	

....6.

	 7.	Add-back of electing pass-through entity taxes paid on the Ohio form IT 4738 that qualify as business income.....7.
	 8.	Add-back of taxes paid to another state or the District of Columbia related to IRS notice 2020-75 that
		 qualify as business income.......................................................................................................................................8.
	9.	Other business income or loss not reported above (e.g. form 4797 amounts)........................................... 	

....9.

	10.	Total business income (add lines 1 through 9)............................................................................................ 	

..10.

Part 2 – Business Income Deduction
	11.	Enter the lesser of line 10 above or Ohio IT 1040, line 1. If negative, enter zero;
stop here and do not complete Part 3....................................................................................................................11.
	12.	Enter
$250,000 if filing status is single or married filing jointly; OR
	
		 Enter $125,000 if filing status is married filing separately.......................................................................................12.
	13.	Enter the lesser of line 11 or line 12. Enter here and on Ohio Schedule of Adjustments, line 13..................................13.
Part 3 – Taxable Business Income
Note:
If Ohio IT 1040, line 5 is zero, do not complete Part 3.
	
		14.	Line 11 minus line 13...............................................................................................................................................14.
	15.	Taxable business income (enter the lesser of line 14 above or Ohio IT 1040, line 5). .Enter here and
		 on Ohio IT 1040, line 6............................................................................................................................................15.
	
	16.	Business income tax liability – multiply line 15 by 3% (.03). Enter here and on Ohio IT 1040, line 8b.......................16.

Do not write in this area; for department use only.

2024 Schedule of Business Income – page 1 of 2

.

2024 Ohio Schedule
of Business Income

SSN:

24260202
Sequence No. 6

Part 4 – Business Sources

List all sources of business income, with Ohio sources listed first. Also separately list your ownership percentage and/or your spouse’s ownership percentage (if filing jointly). If necessary, complete additional copies of this page and include with your return.

	1. FEIN / SSN

Business name

	2. FEIN / SSN

	

Business name

	3. FEIN / SSN

	

Business name

	4. FEIN / SSN

	

Business name

	5. FEIN / SSN

Business name

	 6. FEIN / SSN

	

Business name

	7. FEIN / SSN

	

Business name

	 8. FEIN / SSN

Business name

Primary ownership

.

Spouse’s ownership

%

Primary ownership

.

%

%

%

%

%

.

%

.

%

.

%

Spouse’s ownership

%

Primary ownership

.

%

Spouse’s ownership

Primary ownership

.

.

Spouse’s ownership

Primary ownership

.

%

Spouse’s ownership

Primary ownership

.

.

Spouse’s ownership

Primary ownership

.

%

Spouse’s ownership

Primary ownership

.

.

.

%

Spouse’s ownership

%

.

%

2024 Schedule of Business Income – page 2 of 2

2024 Ohio Schedule of Credits
Use only black ink. Use whole dollars only.
Primary taxpayer’s SSN

24280102

Sequence No. 7

Many of these credits must be calculated using a worksheet and/or be supported by additional required documentation. See the instructions for
worksheets and information on supporting documentation.

		

Nonrefundable Credits

	

1.	 Tax liability before credits (from Ohio IT 1040, line 8c)............................................................................................. 1.

	

2.	 Retirement income credit (include 1099-R forms).................................................................................................. 2.

	

3.	 Lump sum retirement credit (include a copy of the worksheet and 1099-R forms)........................................... 3.

	

4.	 Senior citizen credit (must be 65 or older to claim this credit)................................................................................ 4.

	

5.	 Lump sum distribution credit (include a copy of the worksheet and 1099-R forms).......................................... 5.

	

6.	 Child care & dependent care credit (include a copy of the worksheet)............................................................... 6.

	

7. 	Displaced worker training credit (include a copy of the worksheet and all required documentation)................. 7.

	

8.	 Campaign contribution credit for Ohio statewide office or General Assembly........................................................ 8.

	

9.	 Exemption credit..................................................................................................................................................... 9.

	
	 10.	 Total (add lines 2 through 9)................................................................................................................................. 10.
	 11.	 Tax less credits (line 1 minus line 10; if negative, enter zero)............................................................................... 11.
	
	 12.	 Joint filing credit (see instructions for table).               % times line 11, up to $650............................................................... 12.
	 13.	 Earned income credit............................................................................................................................................ 13.
	 14.	 Home school expenses credit (include copies of all required documentation)............................................... 14.
	 15.	 Scholarship donation credit (include copies of all required documentation)................................................... 15.
	 16.	 Nonchartered, nonpublic school tuition credit (include copies of all required documentation)....................... 16.
	 17.	 Credit for work-based learning experiences (include a copy of the credit certificate)..................................... 17.
	 18.	 Ohio adoption credit carryforward......................................................................................................................... 18.
	 19.	 Nonrefundable job retention credit (include a copy of the credit certificate).................................................... 19.
	 20.	 Credit for eligible new employees in an enterprise zone (include a copy of the credit certificate).................. 20.
   21. 	Credit for the beginning farmers financial management program (include a copy of the credit certificate)..... 21.
	 22.	 Credit for commercial vehicle operator training expenses (include a copy of the credit certificate)................ 22.
	 23.	 Welcome Home Ohio credit (include a copy of the credit certificate).............................................................. 23.
	 24.	 Credit for sale/rental of agricultural assets to beginning farmers (include a copy of the credit certificate)...... 24.

Do not write in this area; for department use only.

2024 Schedule of Credits – page 1 of 2

2024 Ohio Schedule of Credits
SSN:

24280202

Sequence No. 8

	 25.	 Grape production credit........................................................................................................................................ 25.
	 26.	 InvestOhio credit (include a copy of the credit certificate)............................................................................... 26.
	 27.	 Lead abatement credit (include a copy of the credit certificate)...................................................................... 27.
	 28.	 Opportunity zone investment credit (include a copy of the credit certificate).................................................. 28.
	
	 29.	 Technology investment credit carryforward (include a copy of the credit certificate)....................................... 29.
	 30.	 Enterprise zone day care & training credits (include a copy of the credit certificate)...................................... 30.
	 31. Research & development credit (include a copy of the credit certificate)........................................................ 31.
	 32.	 Nonrefundable Ohio historic preservation credit (include a copy of the credit certificate)............................... 32.
	 33.	 Ohio low-income housing credit (include a copy of the credit certificate)........................................................ 33.
		 34.	 Affordable single-family housing credit (include a copy of the credit certificate)............................................. 34.
	 35.	 Total (add lines 12 through 34)............................................................................................................................. 35.
	 36. Tax less additional credits (line 11 minus line 35; if negative, enter zero)............................................................ 36.
Residency Credits
	 37. Nonresident credit – Ohio IT NRC, line 20 (include a copy)............................................................................... 37.
		
	 38.	 Resident credit – Ohio IT RC, line 7 (include a copy)......................................................................................... 38.
	39.	Total nonrefundable credits (add lines 10, 35, 37 and 38; enter here and on Ohio IT 1040, line 9)................. 39.

Refundable Credits
	 40.	 Refundable Ohio historic preservation credit (include a copy of the credit certificate).................................... 40.
	

	 41.	 Refundable job creation credit & job retention credit (include a copy of the credit certificate)................................. 41.
	 42.	 Pass-through entity credit (include a copy of all Ohio IT K-1s)......................................................................... 42.
	 43.	 Motion picture & Broadway theatrical production credit (include a copy of the credit certificate).................... 43.
	 44.	 Film and theater capital improvements credit (include a copy of the credit certificate)................................... 44.
	
	 45.	 Venture capital credit (include a copy of the credit certificate)........................................................................ 45.
	
	46.	Total refundable credits (add lines 40 through 45; enter here and on Ohio IT 1040, line 16)............................ 46.

2024 Schedule of Credits – page 2 of 2

2024 Ohio Schedule
of Dependents

24230102

Use only black ink/UPPERCASE letters.
Primary taxpayer's SSN

Sequence No. 9
Do not list the primary filer and/or spouse (if filing jointly) as dependents on this schedule. Use this schedule to claim dependents. If you have more
than 15 dependents, complete additional copies of this schedule and include them with your income tax return. Abbreviate the “Dependent’s relationship to
you” if necessary.
	1. Dependent’s SSN

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	2. Dependent’s SSN

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

-

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	7. Dependent’s SSN

Dependent’s relationship to you

M.I. Dependent's last name

-

	6. Dependent’s SSN

-

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	5. Dependent’s SSN

Dependent’s relationship to you

M.I. Dependent's last name

-

	4. Dependent’s SSN

M.I. Dependent's last name

-

	3. Dependent’s SSN

Dependent’s relationship to you

Dependent’s relationship to you

M.I. Dependent's last name

Do not write in this area; for department use only.

2024 Schedule of Dependents – page 1 of 2

2024 Ohio Schedule
of Dependents

SSN:

24230202
Sequence No. 10

	8. Dependent’s SSN

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	9. Dependent’s SSN

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

-

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

Dependent’s relationship to you

M.I. Dependent's last name

-

15. Dependent’s SSN

-

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	14. Dependent’s SSN

Dependent’s relationship to you

M.I. Dependent's last name

-

	13. Dependent’s SSN

-

Dependent's date of birth (MM-DD-YYYY)

Dependent’s first name

	12. Dependent’s SSN

Dependent’s relationship to you

M.I. Dependent's last name

-

	11. Dependent’s SSN

M.I. Dependent's last name

-

	10. Dependent’s SSN

Dependent’s relationship to you

Dependent’s relationship to you

M.I. Dependent's last name

2024 Schedule of Dependents – page 2 of 2

2024 Schedule of Ohio
Withholding

Use only black ink/UPPERCASE letters. Use whole dollars only.
Primary taxpayer’s SSN

24350102
Sequence No. 11

List your and your spouse’s (if filing jointly) income statements only if they have Ohio withholding. In the “P/S” box, if the income statement belongs to the
primary taxpayer, enter “P”; if the income statement belongs to the spouse, enter “S”. If the Ohio ID number on a statement has 9 digits, enter only the first
8 digits. Complete additional copies of this schedule if necessary. Include state copies of your income statements.
Part A - Total Withholding
1. Total of all Ohio state tax withheld on pages 1 and 2 as well as any additional pages. Enter here
	 and on line 14 of your Ohio IT 1040...............................................................................................................1.
Part B - W-2s
Box b - EIN

Box 1 - Wages, tips, other compensation

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	2. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

	

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	3. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

	

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	4. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

	

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	5. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	 6. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

	

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	7. P/S

Box b - EIN

Box 1 - Wages, tips, other compensation

	

Box 15 - Employer’s Ohio ID number

Box 16 - Ohio wages, tips, etc.

	1. P/S

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

Box 2 - Federal income tax withheld

Box 17 - Ohio income tax

	

2024 Schedule of Withholding – page 1 of 2

2024 Schedule of Ohio
Withholding

SSN:
Part C - 1099-Rs
	1. P/S Payer’s TIN

24350202
Sequence No. 12

Box 1 - Gross distribution

Box 15 - Payer’s Ohio number

Box 4 - Federal income tax withheld

	2. P/S

Payer’s TIN

Box 1 - Gross distribution

	

Box 15 - Payer’s Ohio number

Box 4 - Federal income tax withheld

	3. P/S

Payer’s TIN

Box 1 - Gross distribution

	

Box 15 - Payer’s Ohio number

Box 4 - Federal income tax withheld

	4. P/S

Payer’s TIN

Box 1 - Gross distribution

	

Box 15 - Payer’s Ohio number

Box 4 - Federal income tax withheld

Total
distribution

Box 7 Distribution code
Box 14 - Ohio tax withheld

Total
distribution

Box 7 Distribution code
Box 14 - Ohio tax withheld

Total
distribution

Box 7 Distribution code
Box 14 - Ohio tax withheld

Total
distribution

Box 7 Distribution code
Box 14 - Ohio tax withheld

Part D - W-2Gs
Payer’s TIN

Box 1 - Reportable winnings

Box 13 - Payer’s Ohio ID number

Box 14 - Ohio winnings

	 2. P/S

Payer’s TIN

Box 1 - Reportable winnings

	

Box 13 - Payer’s Ohio ID number

Box 14 - Ohio winnings

	3. P/S

Payer’s TIN

Box 1 - Reportable winnings

	

Box 13 - Payer’s Ohio ID number

Box 14 - Ohio winnings

	1. P/S

	 Part E - 1099-NECs
1. P/S Payer’s TIN

2. P/S

Box 1 - Nonemployee compensation

Box 6 - Payer’s Ohio number

Box 7 - Ohio income

Payer’s TIN

Box 1 - Nonemployee compensation

Box 6 - Payer’s Ohio number

Box 7 - Ohio income

Box 4 - Federal income tax withheld

Box 15 - Ohio income tax withheld

Box 4 - Federal income tax withheld

Box 15 - Ohio income tax withheld

Box 4 - Federal income tax withheld

Box 15 - Ohio income tax withheld

Box 4 - Federal income tax withheld

Box 5 - Ohio tax withheld

Box 4 - Federal income tax withheld

Box 5 - Ohio tax withheld

2024 Schedule of Withholding – page 2 of 2

Ohio Universal Payment Coupon (IT)
Include the coupon below with your Ohio individual income tax return payment or extension
payment.

Important
•	 Make payment payable to: Ohio Treasurer of State
•	 Include the tax year, “IT 1040”, and the last four digits of your SSN on the “Memo”
line of your payment.
•	 Do not send cash.
•	 Do not use this coupon to make an estimated payment.
•	 Do not use this coupon to make a payment for a school district income tax return.

Electronic Payment Options
You can make your payment electronically even if you file by paper. To pay by electronic
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us
with your Social Security number is mandatory. 42 U.S.C. 405 and Ohio Revised Code sections 5703.057 and 5747.08 authorize us to request
this information. We need your Social Security number in order to administer this tax.



Cut on the dotted lines. Use only black ink.

Ohio Universal Payment Coupon (OUPC)
Return Payment
Individual Income Tax
440
ID Type		

01

M.I.	

2024

54

Using UPPERCASE letters,
print the first three letters of
the taxpayer’s last name.

Last name



First name	

Coupon Type

Tax Year

Address
City, State, ZIP code

Note: Pay online at tax.ohio.gov/pay
Make payment payable to: Ohio Treasurer of State
Mail to: Ohio Department of Taxation,
P.O. Box 182131, Columbus, OH 43218-2131

Taxpayer’s SSN

Amount of
Payment

222

$

,

,

00