Updated October 24, 2026. Quick answer: Line 2b of the 2025 Ohio IT 1040 takes the deductions total from the Ohio Schedule of Adjustments. The instructions say “Enter the amount from Schedule of Adjustments, line 47 on this line.” and “If you have no deductions to your Ohio income, leave line 2b blank.”
What this line asks
On the return this is the deductions line. The instructions describe it this way: “The Ohio Schedule of Adjustments lists the deductions from your federal AGI.” “For more information about the deductions you must make, see pages 20-26.”
Who it applies to
The instructions print one condition: “If you have no deductions to your Ohio income, leave line 2b blank.” They also tie every amount to the schedule: “Any deductions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).”
Several of the schedule’s deduction lines name retirement related income. The form prints them under their own labels, listed below the instruction table. For the broader rules, see Ohio retirement taxes, Ohio and Social Security and Ohio and military retirement.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Pages for the details | “For more information about the deductions you must make, see pages 20-26.” |
| No deductions | “If you have no deductions to your Ohio income, leave line 2b blank.” |
| Support the amount | “Any deductions 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 47 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 deductions in lines 13 to 46, with the total at line 47. A selection of the lines most relevant to retirees, with the form’s own labels:
| Schedule line | Label printed on the form |
|---|---|
| 15 | “Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)” |
| 16 | “Taxable Social Security benefits (federal 1040 and 1040-SR, line 6b)” |
| 17 | “Certain railroad benefits” |
| 26 | “Federal interest and dividends exempt from state taxation” |
| 32 | “Military pay received by Ohio residents while stationed outside Ohio” |
| 34 | “Uniformed services retirement income” |
| 42 | “Disability benefits” |
| 43 | “Survivor benefits” |
| 44 | “Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy)” |
| 47 | “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b” |
The figures the line prints
The instructions for line 2b print no dollar amounts, percentages or ages. The only fixed numbers are line references: schedule line 47 and pages 20 to 26 of the booklet.
Where the result goes next
The amount comes from the schedule total, so nothing is figured on line 2b itself. The form’s own label for the total reads “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b” The line-by-line order is on the Ohio IT 1040 line by line page. Retirees who claim the credit for retirement income should also read the Ohio retirement income credit 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
- Entering a single deduction instead of the schedule total. The instructions say “Enter the amount from Schedule of Adjustments, line 47 on this line.”
- Typing a figure on line 2b without the schedule behind it. The instructions say “Any deductions listed on this line must be supported by the applicable Schedule of Adjustments line item(s).”
- 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 and Social Security, Ohio and military retirement, Ohio retirement taxes, and Ohio retirement income credit.
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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.