Fill a Valid It 1040X Ohio Form

The IT 1040X form is Ohio's amended individual income tax return, allowing taxpayers to correct errors or make adjustments to their previously filed returns. This form is essential for those who need to report changes in income, filing status, or claim refunds due to overpayments. By using the IT 1040X, residents can ensure their tax records are accurate and up to date.

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Ohio Amended Individual

IT 1040X Income Tax Return for Year 2014

Rev. 11/14

Calendar Year

2 0

For Department Use Only

Please Print

Your ﬁ rst name	M.I.	Last name	Your Social Security number		Filing Status: (Check only one box in each column)
					Original	Amended

If a joint return, spouse's ﬁ rst name	M.I.	Last name	Spouse's SSN (only if MFJ)		Single, head of household or
					qualifying widow(er)
					Married ﬁ ling jointly (MFJ)
Current address (number and street)			County		Married ﬁ ling jointly (MFJ)
					Married ﬁ ling separately (MFS)

City, town or post ofﬁ ce, state and ZIP code			NOL carryback? If yes, attach		Ohio school district #
City, town or post ofﬁ ce, state and ZIP code			NOL carryback? If yes, attach		Ohio school district #
			form IT NOL. Yes	No	(for the taxable year)

Ohio Residency Status – Check applicable box
	Full-year resident				Part-year resident	Nonresident					As Filed			As Amended
	Full-year resident				Part-year resident	(indicate state)					As Filed			As Amended
						(indicate state)				or as Last Amended			(Complete and attach Explanation
Check applicable box for spouse (only if married ﬁling jointly)										or as Last Amended			(Complete and attach Explanation
	Full-year resident				Part-year resident	Nonresident			or as Last Corrected					of Corrections on page 2.)
									or as Last Corrected					of Corrections on page 2.)

						(indicate state)
						(indicate state)

		1.		Federal adjusted gross income (if NOL, see instructions on pages 4-5)..					1.			00	1.			00
Income		4.		Personal and dependency exemptions, Ohio Schedule J					2.			00	2.			00
Income		4.		Personal and dependency exemptions, Ohio Schedule J					4.			00	4.			00
		2.		Ohio Schedule A net adjustment					3.			00	3.			00
		3.		....Ohio adjusted gross income (line 2 added to or subtracted from line 1)

		5.	Ohio taxable income (line 3 minus line 4)						5.			00	5.			00
		5.	Ohio taxable income (line 3 minus line 4)
		6.	Tax on line 5 (see tax tables in Ohio form IT 1040 instructions)						6.			00	6.			00
									6.			00	6.			00

		7.		Ohio Schedule B credits (cannot exceed line 6)					7.			00	7.			00

									8.			00	8.			00
		8.		Ohio tax less Schedule B credits (line 6 minus line 7)					8.			00	8.			00
Credits		9.		Income-based exemption credit					9.			00	9.			00
		9.		Income-based exemption credit					10.			00	10.			00
		10.		Ohio tax less exemption credit (line 8 minus line 9)
		10.		Ohio tax less exemption credit (line 8 minus line 9)
		11.		Joint ﬁ ling credit (see Ohio form IT 1040 instructions)					11.			00	11.			00
		11.		Joint ﬁ ling credit (see Ohio form IT 1040 instructions)					12.			00	12.			00
and		12.		Ohio tax less joint ﬁ ling credit (line 10 minus line 11)					12.			00	12.			00
		12.		Ohio tax less joint ﬁ ling credit (line 10 minus line 11)					13.			00	13.			00
		13.		Ohio Schedule C, D and E credits and manufacturing grant					13.			00	13.			00
		13.		Ohio Schedule C, D and E credits and manufacturing grant					14.			00	14.			00
Tax		14.		Earned income credit					14.			00	14.			00
Tax									15.			00	15.			00

		15.		Ohio adoption credit
		15.		Ohio adoption credit					16.			00	16.			00
		16.		Ohio income tax (line 12 minus lines 13, 14 and 15)					16.			00	16.			00

									17.			00	17.			00
		17.		Ohio form IT/SD 2210 interest penalty (required)					17.			00	17.			00
		17.		Ohio form IT/SD 2210 interest penalty (required)					18.			00	18.			00
		18.		Sales and use tax due on Internet, mail order or other out-of-state purchases					18.			00	18.			00
		18.							19.			00	19.			00
		19.		Total Ohio tax (add lines 16, 17 and 18)					19.			00	19.			00
		19.		Total Ohio tax (add lines 16, 17 and 18)					20.			00	20.			00
Payments		20.		.......................................................................Ohio income tax withheld					20.			00	20.			00
		20.
		23.		Amounts previously paid
		21.		Ohio estimated tax, Ohio form IT 40P extension payments and credit					21.			00	21.			00
				carryover
		22.		Refundable credits									22.			00
													23.			00

		24.		Total of lines 20 through 23									24.			00
		24.		Total of lines 20 through 23

Owed		25.		Overpayment shown on original return, previously ﬁ led amended returns and previously corrected									25.			00
		25.
				returns (even if you have not yet received the refund)
Refund/Amount		26.		Line 24 minus line 25									26.			00


		27.		If line 26 is less than line 19 (as amended), subtract line 26 from line 19 and enter the amount owed									27.			00
		27.
				plus interest. Make your check or money order payable to Ohio Treasurer of State AMOUNT DUE....

		28.		If line 26 is greater than line 19 (as amended), subtract line 19 from line 26 and enter the amount									28.			00
				of your refund							YOUR REFUND		28.			00
				of your refund							YOUR REFUND

					If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary.

HERE		Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
HERE		and belief it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.


											Date received	Code			Interest
SIGN
				Your signature			Date (MM/DD/YYYY)


TAXPAYER													Mail to:
				Spouse's signature (see Ohio form IT 1040 instructions)			Phone number


											Ohio Department of Taxation
												P.O. Box 1460
				Preparer's name (please print)			Phone number					P.O. Box 1460
											Columbus, OH 43216-1460
				Do you authorize your preparer to contact us regarding this return?				Yes	No

IT 1040X

Rev. 11/14

Reason and Explanation of Corrections

Please attach documentation to support any adjustments to line items. Refer to pages 4 and 5 of the

instructions to identify required documentation for complete processing of the amended return.

Taxpayer name

Year

Reason(s):

Net operating loss carryback (IMPORTANT: Be sure to complete and attach Ohio form IT NOL, Net Operating Loss Carryback Worksheet and check the box on the front of this return indicating that you are amending for an NOL.)

Federal adjusted gross income decreased

Federal adjusted gross income increased

Filing status changed

Residency status changed

Exemptions increased (attach Schedule J)

Exemptions decreased (attach Schedule J)

Ohio form IT 1040, Schedule A, additions to income

Ohio form IT 1040, Schedule A, deductions from income

Ohio form IT 1040, Schedule B, credit increased

Ohio form IT 1040, Schedule B, credit decreased

Ohio form IT 1040, Schedule C, credit increased

Ohio form IT 1040, Schedule C, credit decreased

Ohio form IT 1040, Schedule D, credit increased

Ohio form IT 1040, Schedule D, credit decreased

Ohio form IT 1040, Schedule E, credit increased

Ohio form IT 1040, Schedule E, credit decreased

Joint ﬁ ling credit increased

Joint ﬁ ling credit decreased

Social Security number

Earned income credit increased

Earned income credit decreased

Ohio Adoption credit increased

Ohio Adoption credit decreased

Ohio use tax increased

Ohio use tax decreased

Ohio form IT/SD 2210 interest penalty amount increased

Ohio form IT/SD 2210 interest penalty amount decreased

Manufacturing grant increased

Manufacturing grant decreased

Refundable business credits increased

Refundable business credits decreased

Ohio withholding increased

Ohio withholding decreased

Estimated and/or Ohio form IT 40P amount or previous year carryforward overpayment increased

Estimated and/or Ohio form IT 40P amount or previous year carryforward overpayment decreased

Amount paid with original ﬁ ling did not equal amount reported as paid with the original ﬁling

Detailed explanation of adjusted items (attach additional sheet(s) if necessary):

E-mail address (optional)		Telephone number (optional)

Federal Privacy Act Notice

Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this informa- tion. We need your Social Security number in order to administer this tax.

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Electronic Payment Available

You can eliminate writing a paper check by using any of our electronic payment methods. Go to our Web site at tax.ohio.gov for all electronic payment options.

Federal Privacy Act Notice

Because we require you to provide us with a Social Se- curity number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Secu- rity number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social Security number in order to administer this tax.

Ohio IT 40XP

OHIO IT 40XP

DO NOT SEND CASH.

Do NOT fold check or voucher.

DO NOT STAPLE YOUR PAYMENT TO THIS VOUCHER.

Taxable Year

Amended Income Tax Payment Voucher

20__

Please use UPPERCASE letters

to print the ﬁ rst three letters of



First name

M.I.

Last name

Taxpayer’s

Spouse’s last name

last name

(only if joint ﬁling)

Spouse’s ﬁ rst name (only if joint ﬁ ling)

M.I.

Last name

Your Social

Security

Address

number

Spouse’s Social

Security number

City, state, ZIP code

(only if joint ﬁling)



Mail this voucher and paper check or money order (payable to Ohio Treasurer of State) with

AMOUNT OF

your amended income tax return to Ohio Department of Taxation, P.O. Box 1460, Columbus,

PAYMENT

OH 43216-1460.





IT 1040X

Rev. 11/14

IT 1040X Instructions

Time Period in Which To File (Statute of Limitations)

1.Generally, you can claim a refund within four years from the date of the overpayment of the tax, interest or penalty. For most taxpayers, the four-year period begins on the date that the Ohio income tax return was due without extensions. For example, 2008 Ohio forms IT 1040 and IT 1040EZ were due April 15, 2009; for 2008 Ohio forms IT 1040 and IT 1040EZ the four-year period begins on April 15, 2009.

2.If your Ohio amended return shows a refund due to a decrease in your federal adjusted gross income and if the IRS issues you a refund check due to that decrease, you always have at least 60 days from the date that the IRS agreed to the decrease to

ﬁle your Ohio amended return.

3.If your Ohio amended return shows a refund due to an increase in your Ohio resident credit, you always have 60 days from the date that the other state increased the tax owed to that state to

ﬁle your Ohio amended return.

Change in Filing Status

1.Check the box on page 1 of Ohio form IT 1040X that corre- sponds with the ﬁling status of the federal income tax return for which this Ohio form IT1040X is based.

2.You can change your ﬁling status from married ﬁling separately to married ﬁling jointly at any time within the statute of limita- tions, but without taking into consideration any extension of time to ﬁle.

3.You cannot change your ﬁling status from married ﬁling jointly to married ﬁling separately after the time (including extensions, if any) has expired for the ﬁling of either your return or your spouse's return.

General Information

1.Use Ohio form IT 1040X to do the following:

correct your Ohio income tax return; AND/OR

request a refund of tax, interest and/or penalty previously paid;

AND/OR

report IRS changes that affected the number of exemptions claimed; AND/OR

report IRS changes that affected your federal adjusted gross income; AND/OR

change your ﬁling status (see Change in Filing Status above).

2.You can ﬁle Ohio form IT 1040X only after you have ﬁled an Ohio income tax return (Ohio forms IT 1040 or IT 1040EZ, or any of the department's paperless or electronic tax return ﬁling options).

3.You must complete all of the information requested on the form. Otherwise, we cannot process your amended return and we may have to contact you for additional information.

Please note that if your ﬁling status for your federal income tax return is married ﬁling jointly, then you must place on line 1 of the Ohio income tax return the amount you show as adjusted gross income on your federal income tax return. You must show this amount even if only one spouse earned or received any income in Ohio. See Ohio Administrative Code Rule 5703-7-18, which is available through our Web site at tax.ohio.gov.

4.If your amended return shows a refund due to any of the following:

a decrease in your federal adjusted gross income;

a change in your ﬁling status from married ﬁling jointly to mar- ried ﬁ ling separately; OR

an increase in the number of exemptions claimed,

then you must include the following to avoid delays:

(a)A copy of the federal account transcript; OR

(b)A copy of your amended federal income tax return (federal form 1040X) and either a copy of the IRS acceptance letter or a copy of the refund check. (Under federal law the copy of your check must either be larger than or smaller than the size of the original check. If you make a reduced-size copy, please make sure that the copy is legible.)

Your amended return may not be processed until after Oct. 15th.

Net Operating Losses (NOL)

Be sure you complete and attach Ohio form IT NOL, Net Operating Loss Carryback Worksheet on page 6 and check the box on the front of this return indicating that you are amending for an NOL.

Your NOL carryback deduction on the Ohio amended income tax return is limited by the following:

the amount of your federal itemized deductions and personal exemption amounts allowed in the carryback year; AND

the depreciation adjustment discussed below.

Itemized Deductions and Exemptions: Your federal adjusted gross income, after application of the allowed net operating loss car- ryback amount, will not be zero dollars if you claimed any itemized deductions or exemptions on your federal income tax return. For more information please see our Aug. 12, 2002, information release entitled "Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule" at tax.ohio.gov.

Depreciation Adjustment: If the federal NOL carryback/ carryforward reﬂects either Internal Revenue Code (I.R.C.) section 168(k) bonus depreciation or I.R.C. section 179 expensing, then you must reduce the federal net operating loss carryback/carryforward amount by both of the following:

Adjustment for the I.R.C. section 168(k) bonus depreciation; AND

Adjustment for the excess of the I.R.C. section 179 amount over the amount that would have been allowed based upon I.R.C. section 179 in effect on Dec. 31, 2002.

For more information please see Ohio Revised Code section 5747.01(A)(20) as amended by the 129th General Assembly in HB 365 and our information release entitled "Recently Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending in 2001 and Thereafter" at tax.ohio.gov.

Example 1: In 2007 Maria reported $800,000 in federal adjusted gross income. Maria’s 2007 federal return as ﬁled reﬂected $350,000 in itemized deductions and personal exemption amounts. Maria’s 2007 federal modiﬁed taxable income was $450,000. In 2009 Maria incurred a federal NOL of $1 million including an I.R.C. section 168(k) bonus depreciation amount of $300,000. Maria must ﬁrst reduce the federal NOL carryback/carryforward by $250,000 (5/6 of

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the $300,000 bonus depreciation). The NOL carryback/carryforward is $750,000. The deduction on the year 2007 Ohio amended income tax return for the NOL carryback from taxable year 2009 is limited to $450,000 (the amount of the year 2007 federal modiﬁed taxable income). Maria can use the remaining $300,000 of the year 2009 NOL carryback/carryforward for taxable years 2008 and later.

Example 2: In 2012, Maria is a sole proprietor who is an employer. She reported $800,000 in federal adjusted gross income. Maria’s 2012 federal return as filed reflected $350,000 in itemized deductions and personal exemption amounts. Maria’s 2012 federal modiﬁed taxable income was $450,000. In 2014, Maria incurred a federal NOL of $1 million including an I.R.C. section 168(k) bonus depreciation amount of $300,000. In that same year, Maria increased her employer income tax withholding by 10% from the previous year. Maria must ﬁrst reduce the federal NOL carryback/carryforward by $200,000 (2/3 of the $300,000 bonus depreciation). The NOL carryback/carryforward is $800,000. The deduction on the year 2012 Ohio amended income tax return for the NOL carryback from taxable year 2014 is limited to $450,000 (the amount of the year 2012 federal modiﬁed taxable income). Maria can use the remaining $350,000 of the year 2014 NOL carryback/carryforward for taxable years 2013 and later.

Reason and Explanation of Corrections Be sure to complete and attach page 2 of this return.

Nonresident Married Filing Jointly Taxpayers

As a general rule, if your ﬁling status on your federal income tax return is “married ﬁling jointly,” then both spouses must sign the Ohio income tax return. There is only one exception, discussed below, to the general rule requiring both spouses to sign the “married ﬁling jointly” Ohio income tax return.

Exception to the General Rule. Your spouse does not have to sign an amended "married ﬁling jointly" return only if all three of the following apply:

Your spouse resided outside Ohio for the entire year;

Your spouse did not earn any income in Ohio; AND

Your spouse did not receive any income in Ohio.

IT 1040X

Rev. 11/14

See Ohio Administrative Code Rule 5703-7-18 available through our Web site at tax.ohio.gov.

You may need to enclose additional forms and documentation. Please see additional forms and documentation chart below.

Line Instructions

Ohio public school district number – See the listing in the instruc- tions for Ohio form IT 1040.

Line 6 – To calculate the amounts you will show on this amended return, use the Ohio form IT 1040 instruction booklet for the year you show on the front of this form.

Line 25 – Enter on this line all of the following:

Refunds you claimed on previously ﬁled returns for the year shown on this form – even if you have not yet received the refund;

Donations you made on your previously ﬁled return; AND

Amounts you previously claimed as an overpayment credit to the next year (see "Special Rule for Overpayments" below).

Reduce the amount on this line by the interest penalty and interest and penalty shown on your originally ﬁled return.

Special Rule for Overpayments (Line 25 on Ohio Form IT 1040X)

If you want to reduce the amount of your overpayment credit to be applied to the following year, as shown on the originally ﬁled return for the year you are amending, you must do both of the following:

Include on line 25 only the amount of the overpayment credit that you claimed on your originally ﬁled return and that you now want applied to the following year; AND

Amend the following year's return (if already ﬁled) to show the reduction in the amount of the overpayment credit being applied on that return.

Line 27 – This line must include the amount of interest you owe. For a schedule of yearly interest rates, go to tax.ohio.gov, click on "Tax Professionals" and then click on "Interest Rates."

		Additional Forms and Documentation

	If you are changing the	Then include the following forms or document:
	amount on this line:	Then include the following forms or document:
	amount on this line:

	Line 2	Ohio Schedule A, as amended, and supporting documentation
	Line 4	Ohio Schedule J, as amended, and supporting documentation
	Line 7	Ohio Schedule B, as amended, and supporting documentation
	Line 13	Ohio Schedule C, D and/or E, as amended – see Ohio form IT 1040 instructions for information concerning
		required enclosures. If you are changing the amount of the resident credit, you must include a copy of
		the other state(s') income tax return. If you are changing the amount of the nonresident credit, you must
		complete and include Ohio form IT 2023, as amended, and a copy of the other state(s') income tax return.
	Line 17	Ohio form IT/SD 2210 as amended.
	Line 20	W-2 forms or 1099 forms showing correct Ohio income tax withheld.
	Line 22	See Ohio form IT 1040 instructions for information concerning required enclosures.

Mail to: Ohio Department of Taxation, P.O. Box 1460, Columbus, OH 43216-1460. Phone: 1-800-282-1780

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IT NOL

Rev. 11/14

IT NOL – Net Operating Loss Carryback Worksheet

(Check the box on the front of Ohio form IT 1040X indicating you are amending for an NOL and attach this form to Ohio form IT 1040X.)

If you are carrying back an NOL to more than one previous year, you should complete the Ohio form IT 1040X for the earliest year ﬁrst.


Taxpayer name		Social Security number
Taxpayer name		Social Security number
1.	Year in which the NOL occurred		1.
1.	Year in which the NOL occurred		1.
2.	Amount of NOL for the year in which the NOL occurred		2.
2.	Amount of NOL for the year in which the NOL occurred		2.
3.	Filing date of IRS form 1040 for the year in which the NOL occurred		3.
3.			3.
4.	IRS refund amount requested on IRS form 1045 or 1040X		4.
4.	IRS refund amount requested on IRS form 1045 or 1040X		4.
5.	Date the IRS approved the refund request		5.
5.	Date the IRS approved the refund request		5.

Have you completed this worksheet for an earlier taxable year for the NOL set forth above?

Yes. Stop, you do not have to complete this worksheet, but attach the worksheet you did complete.

No. You must complete the remainder of the NOL worksheet.

6.	Depreciation add-back, if any, from Ohio form IT 1040, Schedule A for the year in which the NOL
	occurred	6.
7.	NOL eligible for carryback for Ohio income tax purposes (line 2 minus line 6). If you are eligible for
	the ﬁ ve-year carryback period, proceed to line 8	7.

If you are claiming a ﬁve-year carryback period for federal income tax purposes, begin with line 8. If you are claiming a four-year carryback period for federal income tax purposes, leave line 8 blank, enter -0- on line 9 and complete the remaining lines. If you are claiming a three-year carryback period for federal income tax purposes, leave lines 8 and 11 blank, enter -0- on lines 9 and 12 and complete the remaining lines. If you are claiming a two-year carryback period for federal income tax purposes, leave lines 8, 11 and 14 blank, enter -0- on lines 9, 12 and 15 and complete the remaining lines.

Lines 8 through 15 are for use only by taxpayers who qualify for the ﬁ ve-year NOL carryback for federal income tax purposes.

8.	Ending date for ﬁ fth preceding taxable year	8.
9.	Modiﬁ ed taxable income from line 9 of Schedule B of IRS form 1045 for ﬁ fth preceding year		9.
10.	NOL carryback to fourth preceding taxable year. Line 7 minus line 9. If less than zero, enter -0-		10.
11.	Ending date for fourth preceding taxable year	11.

12.	Modiﬁ ed taxable income from line 9 of Schedule B of IRS form 1045 for fourth preceding year		12.
13.	NOL carryback to third preceding taxable year. Line 10 minus line 12. If less than zero, enter -0-		13.
14.	Ending date for third preceding taxable year	14.

15.	Modiﬁ ed taxable income from line 9 of Schedule B of IRS form 1045 for third preceding year		15.
16.	NOL carryback to second preceding taxable year. Line 13 minus line 15. If less than zero, enter -0-		16.
17.	Ending date for second preceding taxable year	17.
18.	Modiﬁ ed taxable income from line 9 of Schedule B of IRS form 1045 for second preceding year		18.
19.	NOL carryback to ﬁ rst preceding taxable year. Line 16 minus line 18. If less than zero, enter -0-		19.
20.	Ending date for ﬁ rst preceding taxable year	20.
21.	Modiﬁ ed taxable income from line 9 of Schedule B of IRS form 1045 for ﬁrst preceding year		21.
22.	NOL carryover to the immediately following taxable year. Line 19 minus line 21. If less than zero,
	enter -0-		22.

Note: If the only change to your federal adjusted gross income (Ohio form IT 1040X, line 1, ﬁrst column) is due to the NOL carryback, the difference between the two columns for line 1 on form IT 1040X will be the lesser of line 7 above, or the federal modiﬁed taxable income on IRS form 1045 for the earliest taxable year for which you entered information above.

- 6 -

Document Properties

Fact Name	Details
Purpose	The IT 1040X form is used to amend a previously filed Ohio individual income tax return.
Filing Deadline	Taxpayers generally have four years from the due date of the original return to file an amended return for a refund.
Residency Status	Taxpayers must indicate their residency status: full-year resident, part-year resident, or nonresident.
Joint Filing	If filing jointly, both spouses must sign unless specific conditions are met regarding residency and income.
Documentation Requirements	Supporting documentation is required for certain changes, such as changes in federal adjusted gross income or exemptions.
Net Operating Loss (NOL)	Taxpayers amending for an NOL must complete and attach the Ohio form IT NOL.
Tax Credits	Various credits can be claimed, including Ohio Schedule B credits, which cannot exceed the tax calculated on line 6.
Governing Laws	Ohio Revised Code sections 5703.05, 5703.057, and 5747.08 govern the filing and processing of the IT 1040X form.

Documents used along the form

The IT 1040X Ohio form is essential for taxpayers who need to amend their previously filed income tax returns. Along with this form, several other documents may be required to ensure a complete and accurate submission. Each of these forms serves a specific purpose in the amendment process, helping to clarify changes and support claims for refunds or adjustments.

Ohio Schedule A: This form details itemized deductions. If you are changing deductions on your amended return, you will need to include the revised Schedule A.
Ohio Schedule B: This schedule outlines various tax credits. If adjustments to credits are made, the amended Schedule B must be attached.
Ohio Schedule C: Used to report business income, this form is necessary if changes relate to business income or expenses.
Ohio Schedule D: This schedule is for reporting capital gains and losses. If your amended return affects these figures, include the updated Schedule D.
Ohio Schedule J: This form is for personal and dependency exemptions. Changes to exemptions require submission of the amended Schedule J.
Ohio form IT NOL: If claiming a net operating loss carryback, this form must be completed and submitted to document the loss.
Ohio form IT/SD 2210: This form addresses any interest penalties for underpayment of estimated tax. If applicable, it should accompany the amended return.
W-2 Forms: These documents report income and taxes withheld. Corrected W-2s may be necessary if there were errors in the original filing.
1099 Forms: Similar to W-2s, these forms report various types of income. Any changes to reported income will require updated 1099s.
Federal form 1040X: This is the federal amended return form. If changes to your federal return affect your Ohio return, include a copy of the federal form 1040X.

By gathering these additional documents, taxpayers can streamline the amendment process and avoid potential delays. Properly supporting your IT 1040X with the right forms ensures that all changes are accurately reflected and processed by the Ohio Department of Taxation.

Guidelines on Filling in It 1040X Ohio

Completing the Ohio IT 1040X form requires careful attention to detail. This amended income tax return allows individuals to correct previous filings or request refunds. Following the outlined steps will ensure the form is filled out correctly and submitted without delays.

Obtain the Ohio IT 1040X form from the Ohio Department of Taxation website or a physical location.
Fill in your first name, middle initial, and last name at the top of the form.
Provide your Social Security number.
Select your filing status by checking the appropriate box for either original or amended return.
If applicable, enter your spouse's first name, middle initial, last name, and Social Security number.
Complete your current address, including number and street, city or town, state, and ZIP code.
Indicate your Ohio residency status by checking the corresponding box for full-year resident, part-year resident, or nonresident.
Fill out the federal adjusted gross income in the designated line.
Complete the personal and dependency exemptions as well as any adjustments from Ohio Schedule A.
Calculate your Ohio adjusted gross income by adding or subtracting the adjustments from your federal adjusted gross income.
Determine your Ohio taxable income by subtracting personal exemptions from your Ohio adjusted gross income.
Calculate the tax owed based on the taxable income using the tax tables provided in the Ohio IT 1040 instructions.
List any credits from Ohio Schedule B and calculate the Ohio tax after credits.
Account for any additional credits, including income-based exemption credit and joint filing credit.
Determine your total Ohio tax by adding lines for tax owed, interest penalty, and sales/use tax due.
Fill in the amounts for Ohio income tax withheld, estimated tax payments, and any refundable credits.
Calculate the total of all payments made and any overpayment shown on previous returns.
Determine if you owe any additional taxes or if you are due a refund based on the calculations.
Sign and date the form, ensuring all required signatures are included if filing jointly.
Mail the completed form and any necessary documentation to the Ohio Department of Taxation at the provided address.

Common mistakes

Filling out the IT 1040X Ohio form can be a straightforward process, but many individuals make common mistakes that can lead to delays or complications. One frequent error occurs when taxpayers fail to include all necessary information. The form requires specific details such as Social Security numbers and filing status. Omitting this information can result in the return being rejected or delayed.

Another common mistake involves incorrect calculations. Taxpayers may miscalculate their federal adjusted gross income or fail to accurately apply credits and deductions. Such errors can lead to incorrect tax amounts owed or refunds due. It is essential to double-check all figures before submission to avoid these pitfalls.

Many individuals also neglect to attach required documentation. For instance, if the amended return is due to a change in federal adjusted gross income, a copy of the amended federal return or IRS acceptance letter must be included. Failing to provide this documentation can further complicate the processing of the amended return.

Some taxpayers overlook the filing deadlines associated with the IT 1040X form. It is important to remember that the statute of limitations for claiming a refund is generally four years from the date of the original return. Missing this deadline can result in the loss of potential refunds.

Inaccurate residency status is another mistake that can arise. Taxpayers must accurately indicate whether they are full-year residents, part-year residents, or nonresidents. Misclassifying residency can affect tax calculations and lead to issues with the Ohio Department of Taxation.

Additionally, individuals sometimes forget to sign the form. Both taxpayers and spouses, when applicable, must provide their signatures on the amended return. Not signing can result in the return being considered incomplete and thus unprocessed.

Lastly, some filers do not keep copies of their submitted forms. Retaining copies of the IT 1040X and any accompanying documentation is crucial for future reference. This practice can be helpful if questions arise or if further amendments are needed.

FAQ

What is the IT 1040X form?
The IT 1040X is the Ohio Amended Individual Income Tax Return. You use this form to correct errors on your original Ohio income tax return, request a refund, or report changes made by the IRS that affect your tax situation.
Who should file the IT 1040X?
If you need to amend your previously filed Ohio income tax return due to errors or changes in your federal return, you should file the IT 1040X. This includes changes in your filing status, exemptions, or adjustments to your income.
When is the deadline to file the IT 1040X?
You generally have four years from the date of the original tax return due date to file an amended return. For example, if your original return was due on April 15, 2020, you have until April 15, 2024, to file the IT 1040X.
What information do I need to complete the IT 1040X?
You need your original tax return, details about the changes you are making, and any supporting documentation. This may include copies of IRS correspondence or amended federal returns.
How do I report changes in my filing status?
To change your filing status, check the appropriate box on the form that corresponds to your new status. If you are changing from married filing separately to married filing jointly, both spouses must sign the form unless specific conditions are met.
What if I am claiming a refund?
If your amended return shows a refund, ensure you include all necessary documentation. If your refund is $1.00 or less, no refund will be issued. Refunds may take several weeks to process.
What if I owe additional taxes?
If you owe additional taxes, calculate the amount due and include it with your amended return. Make your payment payable to the Ohio Treasurer of State. Interest may apply to any unpaid balance.
Can I file the IT 1040X electronically?
Currently, the IT 1040X must be filed on paper. You cannot file this form electronically. Make sure to mail it to the address provided on the form to ensure proper processing.
What if I need help with the IT 1040X?
If you have questions or need assistance, you can contact the Ohio Department of Taxation at 1-800-282-1780. They can provide guidance on completing the form and any additional documentation you may need.