Updated October 24, 2026. Quick answer: Line 34 of the 2025 Ohio Schedule of Adjustments is the military retirement deduction. The instructions say “Deduct military retirement income if both of the following are true”, and then list the two conditions.
What this line asks
The printed label is “Uniformed services retirement income”. The instructions state the test: “Deduct military retirement income if both of the following are true”. The two conditions are in the table below.
Who it applies to
The line is for military retirees. The booklet defines the term: “The term “uniformed services” includes armed forces of the United States, the commissioned corps of the National Oceanic and Atmospheric Administration, and the Public Health Service.” Retirees who also draw a federal civil service pension should read the next section closely. See whether Ohio taxes military retirement and Ohio retirement taxes for background.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Test | “Deduct military retirement income if both of the following are true” |
| Condition 1 | “The income is included in federal adjusted gross income (AGI)” |
| Condition 2 | “The income is related to your service in the uniformed services or reserve components thereof, or the National Guard.” |
| Who counts | “The term “uniformed services” includes armed forces of the United States, the commissioned corps of the National Oceanic and Atmospheric Administration, and the Public Health Service.” |
| Federal civil service pension | “If you served in the military and receive a federal civil service retirement pension, you are eligible for a limited deduction based on the amount of your federal retirement pay that is attributable to your years of military service.” |
| Getting service time | “You can contact the Office of Personnel Management if you need assistance in determining your military and total service time used in your retirement calculation.” |
| Survivor benefit plan | “Additionally, deduct amounts collected under a “survivor benefit” plan by a surviving spouse or former spouse of a deceased member of the “uniformed services.”” |
| Documents | “You may be required to provide a copy of the federal 1099-R to verify this deduction.” |
| Retirement credit | “Note: Amounts deducted on this line cannot be used to calculate the retirement credit or the lump sum retirement credit on the Ohio Schedule of Credits.” |
The figures the line prints
The only figures the instructions print for this line are in their worked example for a person with military and civil service time. Each sentence is quoted as printed. “Joe’s total federal pension is $100,000, $90,000 of which is included in his federal AGI.” “In calculating his Ohio deduction, Joe should divide 10 years by 30 years, and then multiply the result by $90,000 [90,000 X 10/30].” “Thus, Joe can deduct $30,000 or 1/3 of the portion of his retired personnel pay included in federal AGI.”
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 34 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.
The booklet also ties this line to the credit page: “Note: Amounts deducted on this line cannot be used to calculate the retirement credit or the lump sum retirement credit on the Ohio Schedule of Credits.” The same point is made where the credit is explained: “Amounts deducted on the Ohio Schedule of Adjustments (such as Social Security benefits and uniformed services retirement income) do not qualify for this credit.” See the Ohio retirement income credit 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
- Deducting retirement income that is not in federal AGI. The first condition is “The income is included in federal adjusted gross income (AGI)”.
- Using this line’s amount for the retirement credit. The instructions say “Note: Amounts deducted on this line cannot be used to calculate the retirement credit or the lump sum retirement credit on the Ohio Schedule of Credits.”
- Entering the whole federal civil service pension. The instructions describe “If you served in the military and receive a federal civil service retirement pension, you are eligible for a limited deduction based on the amount of your federal retirement pay that is attributable to your years of military service.”
Related: whether Ohio taxes military retirement, Ohio retirement taxes, whether Ohio taxes pensions, Ohio retirement income credit, and 1099-R boxes explained.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Talk to an advisor about military retirement taxes
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore advisor help with military pension taxes
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
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.