Listed below are types of income that needs to be added to your Ohio return:
Federally Tax Exempt Interest And Dividend Income From Other States
Enter any interest or dividend income received by a non-Ohio state government, if the interest and/or dividends is not included in your federal AGI.
Pass Through Entity Addback And Ohio Revised Code Section 5733.40 Adjustment
Enter Ohio pass-through entity and financial institution taxes from your Ohio K-1.
Federally Tax Exempt US Interest And Dividends Subject To State Taxation
Enter interest/dividend income that is exempt from federal tax but not exempt from state tax.
Losses From Sale Of Public Obligations From Ohio
Enter any losses from the sale of Ohio public obligations to the extent that these losses have been deducted and helped determine your federal AGI.
Non Medical Withdrawals From MSA Of Ohio
Enter any amount of withdrawals from a MSA that were not used for qualified medical expenses. If the amount was previously deducted on a prior year Ohio return, click here to see the medical savings account worksheet.
Reimbursement Of College Tuition Expenses And Fees Deducted
Enter Reimbursement of College Tuition Expenses and Fees Deducted in any Previous Year(s)and noneducation expenditures from college savings account.
Reimbursements Deducted On A Previously Filed Ohio
Enter reimbursements received in 2023 for any expenses that you deducted on a previously filed Ohio income tax return if the amount of the reimbursement was not included in federal adjusted gross income for 2023.
Depreciation Expense Adjustment
Add back 5/6th of the Depreciation Expense Adjustment for IRC Section 168(K) Bonus Depreciation
Federal Conformity Additions
Add any federal conformity adjustments required.
- State Section
- Ohio Return
- Additions to Income