SCHEDULE A – Income Adjustments (Additions and Deductions) |
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Additions (add income items only to the extent not included on page 1, line 1). |
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. 0 0 |
31. |
Non-Ohio state or local government interest and dividends |
31. |
32. |
Certain pass-through entity Ohio taxes paid and Ohio Revised Code section 5733.40(A) |
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. 0 0 |
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pass-through entity adjustment |
32. |
33a. |
Federal interest and dividends subject to state taxation |
33a. |
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. 0 0 |
b. Reimbursement of college tuition expenses and fees deducted in any previous year(s) and |
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. 0 0 |
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noneducation expenditures from a college savings account |
b. |
c. Losses from sale or disposition of Ohio public obligations |
c. |
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. 0 0 |
d. Nonmedical withdrawals from a medical savings account |
d. |
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. 0 0 |
e. Reimbursement of expenses previously deducted for Ohio income tax purposes, but only if |
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. 0 0 |
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the reimbursement is not in federal adjusted gross income |
e. |
f. Lump sum distribution add-back and miscellaneous federal income tax adjustments |
f. |
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. 0 0 |
g. Adjustment for Internal Revenue Code sections 168(k) and 179 depreciation expense |
g. |
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. 0 0 |
34. |
Total additions (add lines 31 through 33g and enter here). You must complete the |
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. 0 0 |
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applicable line items above |
34. |
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Deductions (deduct income items only to the extent included on page 1, line 1). |
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. 0 0 |
35a. Federal interest and dividends exempt from state taxation |
35a. |
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b. Adjustment for Internal Revenue Code sections 168(k) and 179 depreciation expense |
b. |
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. 0 0 |
36. |
Employee compensation earned in Ohio by full-year residents of neighboring states and certain |
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. 0 0 |
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income earned by military nonresidents and civilian nonresident spouses |
36. |
37a. |
Military pay for Ohio residents, but only if the military pay is included on line 1 of this return |
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. 0 0 |
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and is received while the military member was stationed outside Ohio |
37a. |
b. Military retirement income and military injury relief fund amounts included in federal adjusted |
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. 0 0 |
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gross income (line 1 on page 1) |
b. |
38a. |
State or municipal income tax overpayments shown on IRS form 1040, line 10 |
38a. |
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. 0 0 |
b. Refund or reimbursements shown on IRS form 1040, line 21 for itemized deductions claimed |
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. 0 0 |
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on a prior year federal income tax return |
b. |
c. Repayment of income reported in a prior year and miscellaneous federal tax adjustments |
c. |
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. 0 0 |
39. |
Disability and survivorship benefi ts (do not include pension continuation benefits) |
39. |
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. 0 0 |
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40. |
Qualifying Social Security benefi ts and certain railroad retirement benefits |
40. |
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. 0 0 |
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41a. |
Education: Ohio 529 contributions; tuition credit purchases |
41a. |
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. 0 0 |
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. 0 0 |
b. |
Pell/Ohio College Opportunity taxable grant amounts used to pay room and board |
b. |
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42. |
Certain Ohio National Guard reimbursements and benefits |
42. |
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. 0 0 |
43a. |
Unreimbursed long-term care insurance premiums, unsubsidized health care insurance |
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. 0 0 |
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premiums and excess health care expenses (see worksheet on page 27 of the instructions) ... |
43a. |
b. Funds deposited into, and earnings of, a medical savings account for eligible health care |
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. 0 0 |
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expenses (see worksheet on page 28 of the instructions) |
b. |
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c. Qualifi ed organ donor expenses (maximum $10,000 per taxpayer) and amounts contributed |
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. 0 0 |
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to an individual development account |
c. |
44. |
Wage expense not deducted due to the targeted jobs or the work opportunity tax credits |
44. |
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. 0 0 |
45. |
Interest income from Ohio public obligations and from Ohio purchase obligations; gains from |
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the sale or disposition of Ohio public obligations; public service payments received from the |
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. 0 0 |
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state of Ohio or income from a transfer agreement |
45. |