Updated October 24, 2026. Quick answer: Line 4 of the 2025 Ohio IT 1040 is your exemption amount. The instructions say “Multiply your exemptions by the appropriate amount from above and enter the result on line 4.” The amount depends on your modified adjusted gross income.
What this line asks
Line 4 asks for the total of your personal and dependent exemptions. The instructions open with “Ohio allows an exemption for the following:” The three groups they list follow in the next section.
Who it applies to
The instructions list who can be counted:
- “You, if not claimed as a dependent on another person’s return;”
- “Your spouse, if filing jointly and not claimed as a dependent on another person’s return;”
- “Your dependents claimed on your federal tax return.”
The booklet defines the income measure the amount depends on: “Modified adjusted gross income (MAGI) is your Ohio adjusted gross income (Ohio IT 1040, line 3) plus your business income deduction (Ohio Schedule of Adjustments, line 13).” For how federal AGI is built, see Form 1040 lines 9, 10, 11 and AGI.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Count the exemptions | “Enter your number of exemptions in the spaces provided.” |
| Find the amount | “The personal and dependent exemption is based on your modified adjusted gross income (see page 8):” |
| Multiply | “Multiply your exemptions by the appropriate amount from above and enter the result on line 4.” |
| Dependents | “If you included dependents on your Ohio return, complete the Ohio Schedule of Dependents.” |
| A person claimed by someone else | “Since Patrick is a dependent and his parents claim an exemption for him, he is not eligible for an exemption on his return.” “He should check the box indicating he can be claimed by someone else and enter $0 on line 4.” |
The figures the line prints
The exemption amounts are printed in a chart of income bands on the line 4 pages of the booklet (the contents page lists exemptions on pages 16 to 17), directly above the sentence that begins “The personal and dependent exemption is based on your modified adjusted gross income (see page 8):” Because the amounts sit in a multi-column chart, this page does not copy any cell from it. Read your amount from the chart in your own booklet, using your modified adjusted gross income.
Where the result goes next
The result is entered on line 4 itself. The booklet also uses line 4 in a filing test. Under the heading “You do not have to file an Ohio income tax return if:” one of the listed conditions is “Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (Ohio IT 1040, line 3).” The full 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 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
- Counting yourself when someone else claims you. The instructions give the example: “Since Patrick is a dependent and his parents claim an exemption for him, he is not eligible for an exemption on his return.”
- Using the wrong income measure to pick the amount. The instructions say “The personal and dependent exemption is based on your modified adjusted gross income (see page 8):”
- Forgetting the dependents schedule. The instructions say “If you included dependents on your Ohio return, complete the Ohio Schedule of Dependents.”
Related: Form 1040 lines 9, 10, 11 and AGI, Ohio retirement income credit, 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
- Related official page (not quoted): 2025 Ohio Schedule of Adjustments form, where the additions and deductions that feed this line are listed: 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.