Updated October 24, 2026. Quick answer: This guide walks the lines of the Ohio IT 1040 and its two schedules that a retiree most often reads: income, the exemptions, the Schedule of Adjustments deductions for benefits and military retirement pay, and two credits. Each line has its own page that quotes the Ohio Department of Taxation’s 2025 booklet for it. The retirement income credit and lump sum retirement credit already have a page: Schedule of Credits lines 2 and 3, the retirement credits.
The lines covered
Pick the line you are stuck on. Each page quotes the 2025 booklet for that line, says who it applies to and shows where the result goes next.
| Line | Page | Where it sits |
|---|---|---|
| IT 1040 line 1 | Federal adjusted gross income | IT 1040 income |
| IT 1040 line 2a | Additions (Schedule of Adjustments) | IT 1040 income |
| IT 1040 line 2b | Deductions (Schedule of Adjustments) | IT 1040 income |
| IT 1040 line 4 | Personal and dependent exemptions | IT 1040 exemptions |
| Adjustments line 15 | State and local income tax refunds | Adjustments, deductions |
| Adjustments line 16 | Taxable Social Security benefits | Adjustments, deductions |
| Adjustments line 17 | Certain railroad benefits | Adjustments, deductions |
| Adjustments line 26 | Federal interest and dividends exempt | Adjustments, deductions |
| Adjustments line 32 | Military pay for Ohio residents | Adjustments, uniformed services |
| Adjustments line 34 | Uniformed services retirement income | Adjustments, uniformed services |
| Adjustments line 42 | Disability benefits | Adjustments, medical |
| Adjustments line 43 | Survivor benefits | Adjustments, medical |
| Adjustments line 44 | Unreimbursed medical and health care expenses | Adjustments, medical |
| Credits line 4 | Senior citizen credit | Credits |
| Credits line 5 | Lump sum distribution credit | Credits |
How the adjustment lines connect
The Schedule of Adjustments feeds the IT 1040 through its two totals. The additions total reads “Total additions (add lines 1 through 11 ONLY). Enter here and on Ohio IT 1040, line 2a.” and the deductions total reads “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b.”
For the state-level picture of how Ohio treats retirement income, see Ohio retirement taxes and whether Ohio taxes pensions.
Edition and line numbers
These pages read the 2025 Ohio IT 1040 booklet, the 2025 Schedule of Adjustments and the 2025 Schedule of Credits 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.
Related: Ohio 401(k) and IRA withdrawals, Form 1040 line 5a and 5b, and Form 1040 line 4a and 4b.
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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.