Updated October 24, 2026. Quick answer: Line 16 of the 2025 Ohio Schedule of Adjustments is a deduction line for Social Security. The instructions say “Deduct the amount on your federal 1040 or 1040-SR, line 6b.” “Do not enter any non-taxable portion of your Social Security benefits.”
What this line asks
The printed label is “Taxable Social Security benefits (federal 1040 and 1040-SR, line 6b)”. The instructions open with the request “Deduct the amount on your federal 1040 or 1040-SR, line 6b.” The federal side of that line is explained in Form 1040 line 6a and 6b.
Who it applies to
The instructions for line 16 attach no conditions beyond the two sentences below; they speak of “your Social Security benefits”. A retiree whose federal return shows taxable benefits on that federal line is the person the line is written for. For the wider question, see whether Ohio taxes Social Security. On the credit side, the booklet says: “Amounts deducted on the Ohio Schedule of Adjustments (such as Social Security benefits and uniformed services retirement income) do not qualify for this credit.” That is relevant to the Ohio retirement income credit.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Deduct the federal figure | “Deduct the amount on your federal 1040 or 1040-SR, line 6b.” |
| Leave out the non-taxable part | “Do not enter any non-taxable portion of your Social Security benefits.” |
The figures the line prints
The instructions for line 16 print no dollar amount, percentage or age. The figure to use is the one on the federal line named above.
Where the result goes next
The form puts the deductions together at the bottom of its second page: “Total deductions (add lines 13 through 46 ONLY). Enter here and on Ohio IT 1040, line 2b”. Your line 16 amount is one of the lines that total picks up. The full layout of the return is on the Ohio IT 1040 line by line page.
Edition and line numbers
This page reads the 2025 Ohio IT 1040 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 the whole benefit instead of only the taxable part. The instructions say “Do not enter any non-taxable portion of your Social Security benefits.”
- Using a different federal line than the one named. The instructions say “Deduct the amount on your federal 1040 or 1040-SR, line 6b.”
- Counting Social Security benefits twice when you also have railroad benefits. The railroad line says “Note: Do not report any amounts already included on line 16 as taxable Social Security benefits.”
Related: whether Ohio taxes Social Security, Form 1040 line 6a and 6b, 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.