Updated October 24, 2026. Quick answer: Line 17 of the 2025 Ohio Schedule of Adjustments covers railroad benefits. The instructions open with “Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal adjusted gross income”, and list five kinds of benefit.
What this line asks
The printed label is “Certain railroad benefits”. The instructions open this way: “Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal adjusted gross income”, such as the benefits in the table below.
Who it applies to
The condition the instructions print is in the opening sentence: the benefits must be exempt from state taxation and included in federal adjusted gross income. Railroad retirement is a retirement connection the booklet names directly in its discussion of the retirement credit: “Amounts deducted on the Ohio Schedule of Adjustments are not included in Ohio AGI, and thus are not “qualifying income.”” Retirees can read the credit rules on the Ohio retirement income credit page, and the broader picture in Ohio retirement taxes.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| What to deduct | “Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal adjusted gross income”, such as the benefits below. |
| Listed benefit | “Railroad retirement benefits” |
| Listed benefit | “Supplemental railroad retirement benefits” |
| Listed benefit | “Dual railroad retirement benefits” |
| Listed benefit | “Railroad disability benefits” |
| Listed benefit | “Railroad unemployment benefits” |
| Overlap with line 16 | “Note: Do not report any amounts already included on line 16 as taxable Social Security benefits.” |
The figures the line prints
The instructions for line 17 print no dollar amount, percentage or age.
Where the result goes next
The form puts the deductions together at the bottom of its second page: “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b”. Your line 17 amount is one of the lines that total picks up. The full layout of the return is on the Ohio IT 1040 line by line page.
Edition and line numbers
This page reads the 2025 Ohio IT 1040 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 a benefit that is not exempt from state taxation. The instructions limit the line: “Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal adjusted gross income”.
- Repeating on line 17 an amount already used on line 16. The instructions say “Note: Do not report any amounts already included on line 16 as taxable Social Security benefits.”
- Overlooking the other kinds of railroad benefit. The list includes “Dual railroad retirement benefits” and “Railroad unemployment benefits”.
Related: Ohio retirement taxes, whether Ohio taxes pensions, Ohio retirement income credit, and whether Ohio taxes Social Security.
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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.