Updated October 24, 2026. Quick answer: Line 42 of the 2025 Ohio Schedule of Adjustments is the disability benefits deduction. The instructions open with “Deduct disability benefits to the extent included in federal AGI.” They add a list of three items you may not deduct, including a retirement benefit that converted from a disability benefit.
What this line asks
On the form, line 42 sits under the heading Medical and is labeled “Disability benefits”. The instructions open this way: “Deduct disability benefits to the extent included in federal AGI.” The line belongs to the deductions group, which the Ohio IT 1040 line by line page lays out.
Who it applies to
The instructions print no age, income or filing-status condition for this line. The only limit on the opening sentence is the phrase about federal AGI: “Deduct disability benefits to the extent included in federal AGI.” Whether a payment is a disability benefit is decided by the plan paying it: “To determine if amounts are disability benefits, you should refer to the terms of the plan under which the benefits are paid.”
Retirees should note the first exclusion in the list below, which names a retirement benefit by its origin.
What the instructions say to enter
The instructions give one instruction and a list of exclusions that follows the lead-in “You may not deduct:”
| Step | What the instructions say |
|---|---|
| Deduct the benefits | “Deduct disability benefits to the extent included in federal AGI.” |
| Decide what counts | “To determine if amounts are disability benefits, you should refer to the terms of the plan under which the benefits are paid.” |
| Items that do not qualify (1) | “Retirement benefits that converted from disability benefits upon reaching a minimum retirement age” |
| Items that do not qualify (2) | “Temporary wage continuation payments” |
| Items that do not qualify (3) | “Payments for temporary illnesses or injuries (such as sick pay provided by an employer or third party).” |
The figures the line prints
The instructions for line 42 print no dollar amount, percentage or age. Their only tests are the plan terms and the three exclusions above.
Where the result goes next
Line 42 is one entry in the deductions that run from line 13 to line 46. The form’s last line says: “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b.” For how Ohio treats retirement income more broadly, see Ohio retirement taxes and whether Ohio taxes pensions.
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 file served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Deducting a retirement benefit that began as a disability benefit. The instructions list “Retirement benefits that converted from disability benefits upon reaching a minimum retirement age”.
- Deducting sick pay or a short-term payment. The instructions list “Payments for temporary illnesses or injuries (such as sick pay provided by an employer or third party).”
- Guessing at the label instead of reading the plan. The instructions say “To determine if amounts are disability benefits, you should refer to the terms of the plan under which the benefits are paid.”
Related: Ohio retirement taxes, whether Ohio taxes pensions, and how Ohio treats 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.