TaxFormFinder
Ohio Schedule of Adjustments - Additions and Deductions
Extracted from PDF file 2024-ohio-schedule-of-adjustments.pdf, last modified August 2024Schedule of Adjustments - Additions and Deductions
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
Schedule of Adjustments
More about the Ohio Schedule of Adjustments Individual Income Tax TY 2024
This form was previously known as "Ohio Schedule A". This was done to standardize the names with other schedules and to better describe the purpose of each schedule.
We last updated the Schedule of Adjustments - Additions and Deductions in February 2025, so this is the latest version of Schedule of Adjustments, fully updated for tax year 2024. You can download or print current or past-year PDFs of Schedule of Adjustments directly from TaxFormFinder. You can print other Ohio tax forms here.
eFile your Ohio tax return now 
eFiling is easier, faster, and safer than filling out paper tax forms. File your Ohio and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!
File Now with TurboTaxRelated Ohio Individual Income Tax Forms:
TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Ohio Schedule of Adjustments.
| Form Code | Form Name |
|---|---|
| Schedule of Dependents | Schedule of Dependents Claimed on IT 1040 |
| Schedule of Credits | Schedule of Credits Nonrefundable and Refundable |
View all 83 Ohio Income Tax Forms
Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Schedule of Adjustments from the Department of Taxation in February 2025.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Ohio Schedule of Adjustments
We have a total of four past-year versions of Schedule of Adjustments in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
TaxFormFinder Disclaimer:
While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.