2025 Ohio Form IT-1040
Printable Ohio State Tax Forms and Instructions
What Is Ohio Form IT-1040?
Ohio Form IT-1040 is the individual income tax return used by full-year residents, part-year residents, and nonresidents to file their state income tax return. The purpose of Form IT-1040 is to calculate how much income tax you owe the state of Ohio. Part-year residents and nonresidents also use Form IT-1040, and may need to complete Ohio residency credit schedules.
Part-year residents may use Ohio Form IT RC to claim the resident credit for income taxed by another state.
Nonresidents may use Ohio Form IT NRC to claim the nonresident credit for income not subject to Ohio tax.
Read the What Is My Ohio Residency Status?
section of the IT-1040 instructions book to help determine if you should file as a resident, part-year resident, or nonresident for tax year 2025.
Who Must File Ohio Form IT-1040?
All residents, part-year residents, and nonresidents with Ohio-sourced income are generally required to file an individual income tax return using Form IT-1040. Ohio-sourced income includes wages or other compensation earned in Ohio, Ohio lottery, casino, or sports gaming winnings, income from Ohio property, and income from a business or pass-through entity doing business in the state. Full-year nonresidents living in Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia do not have to file if their only Ohio-sourced income is wages.
You may not have to file an Ohio income tax return if your Ohio adjusted gross income is less than or equal to $0, your exemption amount is the same as or more than your Ohio adjusted gross income, or certain Ohio credits equal or exceed your income tax liability. However, if you have a school district income tax liability, you are still required to file the Ohio IT 1040. The Ohio instructions also say that taxpayers with federal adjusted gross income greater than $28,450 should consider filing Ohio Form IT 1040 or IT 10 even if they do not owe tax, to avoid delinquency billings.
Read the Who Must File
section of the Ohio IT-1040 instructions booklet to help determine if you need to file a state income tax return for tax year 2025.
Printable Ohio IT-1040 Tax Forms
Printable Ohio Form IT-1040 Instructions
2025 Ohio IT-1040 Instructions
Instructions for Form IT-1040, Ohio Income Tax
PDF file, about 3.3 MB
2024 Ohio IT-1040 Instructions
Instructions for Form IT-1040, Ohio Income Tax
PDF file, about 1.0 MB
2023 Ohio IT-1040 Instructions
Instructions for Form IT-1040, Ohio Income Tax
PDF file, about 2.2 MB
Click any of the Ohio income tax forms and instructions links above to download, save, view, and print the file for the corresponding year. These free PDF files are unaltered and are sourced directly from the publisher.
How To Check The Status Of My Ohio Tax Return?
To check the status of your Ohio IT-1040 income tax return or refund online, visit the Ohio Department of Taxation website and use their Check My Refund Status service. The Ohio Department of Taxation asks that you wait three weeks before checking the status of an electronically filed return and 12 weeks for a mailed-in paper return.
To check the status of your Ohio income tax return for 2025, you will need the following information:
- Social Security Number or ITIN
- Account Type, such as Individual Income Tax or School District Income Tax
- Requested Refund Amount
- Tax Year
The requested information must match what was submitted on your 2025 Ohio Form IT-1040. The refund status tool generally allows you to check the current tax year and the two prior tax years.
To contact the Ohio Department of Taxation service center by phone or email, use the check your refund status link above. Alternatively, read or print the 2025 Ohio Form IT-1040 instructions to obtain the proper phone number and mailing address.
Frequently Asked Questions (FAQ)
Here are answers to common questions about printing, mailing, documenting, and filing Ohio Form IT-1040. These FAQ focus on practical details from the official form and instructions.
When is Form IT-1040 due?
For tax year 2025, Form IT-1040 is generally due April 15, 2026.
Ohio does not have a separate extension request form, but honors a valid IRS extension.
Include a copy of your IRS extension, acknowledgment, and/or confirmation number with your Ohio return.
An extension gives you more time to file, but not more time to pay any Ohio tax due.
See the General Information
section of the instructions booklet for more information.
Should I use a pencil or pen on Form IT-1040?
Use black ink if you print and complete Ohio Form IT-1040 by hand.
The Ohio instructions say to clearly print numbers and use UPPERCASE letters inside the boxes.
Round all figures to the nearest dollar.
See the Common Filing Tips for Paper Filers
section of the instructions booklet for related information.
Do I include Forms W-2 and 1099 with my Ohio IT-1040 form?
Yes, if you claim Ohio income tax withheld. Include the Ohio Schedule of Withholding and copies of your wage and income statements, such as Forms W-2, W-2G, and 1099, that report Ohio income tax withheld. Place copies of income statements after the last page of your return.
Do I include my federal return with Form IT-1040?
Include your federal return only when the Ohio instructions require it. For example, if you amend your Ohio return because of a final IRS change, the instructions require a copy of your federal Form 1040-X, the IRS acceptance letter, and the IRS refund check if applicable. Include other federal forms or schedules when the Ohio instructions require them to support income, deductions, credits, residency, or withholding.
Can I amend Form IT-1040?
Yes. To amend Ohio Form IT-1040, file a new return with the amended box checked at the top of page 1.
Include Ohio Form IT RE with your amended Form IT-1040 and any schedules or documentation needed to support the changes.
Some common mistakes may not require an amended return because the Department may correct them or contact you for documentation.
See the When Not to Amend Your Return
section of the instructions booklet for more information.
How long should I keep my Ohio tax records?
Keep a copy of your Ohio return, schedules, wage and income statements, supporting documents, and payment records. The Ohio instructions say to keep these records for at least four years from the later of the filing due date or the date you filed the return. You must be able to support all items listed on your return.
Do reciprocal state residents need to file Ohio Form IT-1040?
Full-year nonresidents living in Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia generally do not have to file Ohio Form IT-1040 if their only Ohio-sourced income is wages. Other Ohio-sourced income, such as Ohio lottery, casino, or sports gaming winnings, business income, or income from Ohio property, may still create an Ohio filing requirement.
Last updated: July 29, 2026
References:
- 2025 Ohio IT 1040 / SD 100 Instructions. State of Ohio, Ohio Department of Taxation. Retrieved July 29, 2026.
- 2025 Ohio IT 1040 Individual Income Tax Return. State of Ohio, Ohio Department of Taxation. Retrieved July 29, 2026.
- Individual Income Tax Forms. State of Ohio, Ohio Department of Taxation. Retrieved July 29, 2026.
- Check My Refund Status. State of Ohio, Ohio Department of Taxation. Retrieved July 29, 2026.
- Chapter 5747, Income Tax. Ohio Revised Code, Ohio Laws. Retrieved July 29, 2026.
- Chapter 5748, School District Income Tax. Ohio Revised Code, Ohio Laws. Retrieved July 29, 2026.
- Topic no. 305, Recordkeeping. Internal Revenue Service. Retrieved July 29, 2026.