Updated October 24, 2026. Quick answer: Line 43 of the 2025 Ohio Schedule of Adjustments is the survivor benefits deduction. The instructions open with “Deduct survivor benefits to the extent included in federal AGI.” They also say that “Most life insurance benefits are not included in federal AGI and thus are not deductible.”
What this line asks
The form labels line 43 “Survivor benefits”. The instructions open this way: “Deduct survivor benefits to the extent included in federal AGI.”
Who it applies to
The instructions print no age, income or filing-status condition for this line. They go out of their way to say what does not decide the matter: “The decedent’s age, recipient’s age, relationship to the decedent, and prior tax treatment of the income on the decedent’s return are not relevant in determining if income qualifies as survivor benefits.”
Readers receiving payments after a spouse or family member has died will find the test in the plan itself: “To determine if amounts are survivor benefits, you should refer to the terms of the plan under which the benefits are paid.”
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Deduct the benefits | “Deduct survivor benefits to the extent included in federal AGI.” |
| Life insurance | “Most life insurance benefits are not included in federal AGI and thus are not deductible.” |
| What counts | “Generally, survivor benefits include any amount received because of the death of another individual.” |
| What does not matter | “The decedent’s age, recipient’s age, relationship to the decedent, and prior tax treatment of the income on the decedent’s return are not relevant in determining if income qualifies as survivor benefits.” |
| Check the plan | “To determine if amounts are survivor benefits, you should refer to the terms of the plan under which the benefits are paid.” |
| Payments that do not qualify | “Any amounts payable without the death of a covered individual as a precondition are not survivor benefits.” |
The figures the line prints
The instructions for line 43 print no dollar amount, percentage or age. The decedent’s and the recipient’s ages are expressly set aside by the sentence quoted above.
Where the result goes next
Line 43 feeds the deductions total. The form’s last line says: “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b.” Retirees sorting pension and annuity payments can start with 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 life insurance payout. The instructions say “Most life insurance benefits are not included in federal AGI and thus are not deductible.”
- Using the age of the person who died, or your own, to decide. The instructions say “The decedent’s age, recipient’s age, relationship to the decedent, and prior tax treatment of the income on the decedent’s return are not relevant in determining if income qualifies as survivor benefits.”
- Treating any payment as a survivor benefit. The instructions say “Any amounts payable without the death of a covered individual as a precondition are not survivor benefits.”
Related: Ohio retirement taxes, whether Ohio taxes pensions, and how Ohio treats annuity income.
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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.