Updated October 24, 2026. Quick answer: Line 2a of the 2025 Ohio IT 1040 is filled in from the Ohio Schedule of Adjustments, not figured on the return itself. The instructions say “Enter the amount from Schedule of Adjustments, line 12 on this line.” and “If you have no additions to your Ohio income, leave line 2a blank.”
What this line asks
On the return this is the additions line. The instructions describe it this way: “The Ohio Schedule of Adjustments lists the additions to your federal AGI.” “For more information about the additions you must make, see pages 19-20.” Federal items that feed these additions often start on Schedule 1 of Form 1040.
Who it applies to
The instructions print one condition: “If you have no additions to your Ohio income, leave line 2a blank.” They also tie every amount to the schedule: “Any additions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).”
A retiree with taxable interest can meet this line through schedule line 10, where the instructions say “Enter interest or dividends on obligations of the U.S. government exempt from federal taxation but not exempt from state taxation.” Readers with taxable interest can compare Ohio tax on dividends and interest. For how Ohio treats retirement accounts as a whole, see Ohio retirement taxes.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Pages for the details | “For more information about the additions you must make, see pages 19-20.” |
| No additions | “If you have no additions to your Ohio income, leave line 2a blank.” |
| Support the amount | “Any additions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).” |
| What to enter | “Enter the amount from Schedule of Adjustments, line 12 on this line.” |
| Attach the schedule | “You must include a copy of the Ohio Schedule of Adjustments with your return.” |
The Schedule of Adjustments form prints the additions in lines 1 to 11, and the total at line 12:
| Schedule line | Label printed on the form |
|---|---|
| 1 | “Non-Ohio state or local government interest and dividends” |
| 2 | “Ohio pass-through entity taxes excluded from federal adjusted gross income” |
| 3 | “Taxes paid to another state or District of Columbia related to IRS notice 2020-75” |
| 4 | “529 plan funds used for non-qualified expenses” |
| 5 | “Losses from sale or disposition of Ohio public obligations” |
| 6 | “Nonmedical withdrawals from a medical savings account” |
| 7 | “Reimbursement of expenses previously deducted on an Ohio income tax return” |
| 8 | “Ineligible withdrawals from an Ohio Homebuyer Plus account” |
| 9 | “Internal Revenue Code 168(k) and 179 depreciation expense add-back” |
| 10 | “Exempt federal interest and dividends subject to state taxation” |
| 11 | “Federal conformity additions” |
| 12 | “Total additions (add lines 1 through 11 ONLY). Enter here and on Ohio IT 1040, line 2a” |
The figures the line prints
The instructions for line 2a print no dollar amounts, percentages or ages. The only fixed numbers are line references: schedule line 12 and pages 19 to 20 of the booklet.
Where the result goes next
The amount comes from the schedule total, so nothing is figured on line 2a itself. The form’s own label for the schedule total reads “Total additions (add lines 1 through 11 ONLY). Enter here and on Ohio IT 1040, line 2a” The line-by-line order 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
- Typing a figure on line 2a without the schedule behind it. The instructions say “Any additions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).”
- Entering a single schedule line instead of the total. The instructions say “Enter the amount from Schedule of Adjustments, line 12 on this line.”
- Sending the return without the schedule. The instructions say “You must include a copy of the Ohio Schedule of Adjustments with your return.”
Related: Ohio tax on dividends and interest, Schedule 1 of Form 1040, 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.