Updated October 24, 2026. Quick answer: Line 15 of the 2025 Ohio Schedule of Adjustments is a deduction line that copies a federal figure. The instructions say “Enter the amount from your 2025 federal income tax return, Schedule 1, line 1.”
What this line asks
The form prints the line as “Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)”. The booklet’s heading for the line refers to state and local income tax overpayments, and its instruction reads “Enter the amount from your 2025 federal income tax return, Schedule 1, line 1.” The federal side is explained in Schedule 1 of Form 1040.
Who it applies to
The instruction for this line is a single sentence and it prints no conditions of its own. The form’s label limits the line to the federal item it names: “Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)”. If your federal Schedule 1 shows no amount on line 1, there is nothing to copy. For how this fits into the larger picture, see Form 1040 lines 9, 10, 11 and AGI and Ohio retirement taxes.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Find the federal figure | “Enter the amount from your 2025 federal income tax return, Schedule 1, line 1.” |
| Show it on the schedule | “Any deductions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).” |
| Attach the schedule | “You must include a copy of the Ohio Schedule of Adjustments with your return.” |
The figures the line prints
The instruction for line 15 prints no dollar amounts, percentages or ages. The only numbers are the references to the federal Schedule 1, line 1.
Where the result goes next
Line 15 sits inside the deductions block of the schedule. The total line reads “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b” Line 15 falls within lines 13 through 46, so it is part of the line 47 total that goes to IT 1040 line 2b. The order of the return lines is on the Ohio IT 1040 line by line page.
Edition and line numbers
This page reads the 2025 Ohio IT 1040 Individual Income Tax Booklet and the 2025 Ohio Schedule of Adjustments from the Ohio Department of Taxation, the current files served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Entering an amount from a different federal line. The instructions say “Enter the amount from your 2025 federal income tax return, Schedule 1, line 1.”
- Leaving the amount out of the schedule total. The form says “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b”
- Filing the return without the schedule. The instructions say “You must include a copy of the Ohio Schedule of Adjustments with your return.”
Related: Schedule 1 of Form 1040, Form 1040 lines 9, 10, 11 and AGI, and Ohio retirement taxes.
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Answer againSources
- 2025 Ohio IT 1040 Individual Income Tax Booklet (instructions and forms), Ohio Department of Taxation: dam.assets.ohio.gov
- 2025 Ohio Schedule of Adjustments, Ohio Department of Taxation: dam.assets.ohio.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.