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Blank It 1040X Ohio Template

The IT 1040X Ohio form serves as a crucial document for taxpayers seeking to amend their previously filed Ohio Amended Individual Income Tax Return for the year 2014. Whether corrections are due to changes in income, filing status, residency status, or other factors, this form ensures that taxpayers can rectify their state tax filings efficiently. Designed with various sections to cover income adjustments, exemptions, credits, and payments, it provides a systematic approach to updating one's tax obligations to the Ohio Department of Taxation.

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The Ohio Amended Individual IT 1040X Income Tax Return offers individuals a means to adjust their previously filed state income tax returns for the 2014 tax year. Recognized as a crucial document, it serves various adjustments including changes to the taxpayer's federal adjusted gross income, filing status, residency status, number of exemptions, and application of credits or deductions. The form requires detailed information, such as personal identification, original and amended figures for income, deductions, credits, and payments, along with an explanation for the amendments made. This comprehensive adjustment mechanism mandates the taxpayers to attach supporting documentation for any adjustments claimed, aiming for a meticulous correction process of the state tax return. Additionally, it incorporates specific sections catering to nonresidents and guidelines on filing statuses, ensuring a broad coverage of scenarios that might necessitate amendments. Reflecting on its necessity, the IT 1040X form stands as a pivotal resource for Ohio residents or part-year residents wishing to correct prior tax return filings or report adjustments following revisions to their federal tax returns.

Example - It 1040X Ohio Form

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.

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⇩ It 1040X Ohio PDF

Document Properties

Fact	Detail
Purpose of the Form	Ohio IT 1040X is used to amend previously filed Ohio IT 1040 or IT 1040EZ income tax returns.
Amendment Reason	Taxpayers can submit amendments for various reasons such as reporting IRS changes, correcting income, adjustments to credits, or changing filing status.
Filing Deadline	Generally, amendments must be filed within four years from the date of the original filing or the due date of the return, whichever is later.
Document Requirements	Supporting documents or schedules must be attached if there are changes to income, credits, deductions, or filing status.
Special Conditions	For amendments due to net operating loss (NOL) carrybacks, a separate form IT NOL and related documentation must be completed and attached.
Governing Law	The form and amendments are governed by Ohio Revised Code sections 5703.05, 5703.057, and 5747.08, which authorize the collection of Social Security numbers and administration of the tax.

Detailed Instructions for Using It 1040X Ohio

When you need to amend your Ohio individual income tax return for any year, you fill out the IT 1040X form. This could be due to an identified error, a change in your income, or after an amendment to your federal tax return. The process of amending your income tax return can seem daunting, but by breaking down the form into steps, you can complete the process accurately. Make sure to have all necessary documentation and information on hand before you begin. Expect processing times to vary; during busier seasons, it may take longer for your amended return to be processed.

Start with your personal information at the top of the form. Enter your first name, middle initial, last name, and social security number. If filing jointly, include your spouse’s information as well.
Check the appropriate box for your filing status in both the "Original" and "Amended" sections.
Enter your current address, including the street number, city, state, and ZIP code. Also, fill in your county and Ohio school district number if applicable.
Indicate your Ohio Residency Status by checking the correct box for both yourself and your spouse, if filing jointly.
For each section under "Income," "Credits," "Tax," and "Payments" lines, provide the original figures in the column under "As Filed" or "As Last Amended." Then, enter the corrected figures in the "As Amended" column.
Line 1: Enter your federal adjusted gross income from your 1040 form. If you have a net operating loss (NOL), see the instructions on how to report this.
Income to Deductions: Follow the subsequent lines to adjust your Ohio income, including any adjustments, exemptions, and taxable income recalculations.
Credits: Adjust your Ohio Schedule B credits, personal and dependency exemptions, and any other credits applicable to your situation. Ensure these do not exceed your calculated tax.
Tax Calculations: Adjust the amount of Ohio tax, including any earned income credit, Ohio adoption credit, and others as per your situation.
Payments: Report the tax withheld, estimated tax payments, and other refundable credits. Calculate the total payments.
Owed/Refund: Calculate if you owe additional payment to the Ohio Department of Taxation or are due a refund.
Sign and date the form. If filing jointly, make sure your spouse also signs. Include your phone number and the preparer’s information if applicable.
Attach any required documentation listed in the "Reason and Explanation of Corrections" section or as instructed throughout the form. This includes documentation for changes in income, credits, or deductions.
Review the form to ensure all necessary sections are complete and accurate. Missing or inaccurate information can delay processing.
Mail the completed IT 1040X form along with any payment due or documentation to: Ohio Department of Taxation, P.O. Box 1460, Columbus, OH 43216-1460.

After submitting your amended tax return, please allow adequate time for the Ohio Department of Taxation to process your amendments. If additional information is required or if your amendment results in a change to your refund or amount owed, you will be contacted. Patience is key as processing times can vary, especially during peak tax periods.

What You Should Know About It 1040X Ohio

What is the IT 1040X Ohio form?

The IT 1040X Ohio form is an amended individual income tax return form designed for Ohio residents who need to make changes to their previously filed state income tax return for the year 2014. This includes corrections to income, deductions, credits, or filing status. Whether it's due to an error or because of subsequent changes to tax-related information, this form allows taxpayers to correct the original submission. The form requires detailed information on the nature of the amendments, alongside the correct figures, and, if necessary, documentation to support these adjustments.

When should an Ohio resident file an IT 1040X form?

An Ohio resident should file an IT 1040X form if they need to correct any information that affects their tax calculations on a previously filed Ohio income tax return. This could be due to errors discovered after filing, changes to federal taxable income, adjustments to exemptions or credits, or a change in filing status. Additionally, if the IRS makes changes to someone's federal return that affects their Ohio return, they will need to report these changes using the IT 1040X form. It is important to file this form within four years from the due date of the original return or within 60 days of a federal amendment affecting the state return, whichever provides the longer period for filing.

What information is required to complete the IT 1040X Ohio form?

To complete the IT 1040X Ohio form, taxpayers must provide their personal information, including Social Security numbers and current address. They should check the appropriate boxes for filing status and residency status, both as originally filed and as amended. The form requires the taxpayer to list their federal adjusted gross income, Ohio adjusted gross income, and detail any income, exemptions, credits, or deductions that have changed. Taxpayers must also provide a detailed explanation of the corrections, including why the original return needs amending and attach any supporting documentation necessary for the changes.

How does one submit the IT 1040X form and any payment due?

After completing the IT 1040X form and including all required documentation and explanations for the adjustments, the taxpayer should mail it to the Ohio Department of Taxation. If the amendment results in additional tax owed, taxpayers should also submit payment. Payments can be made using a check or money order payable to the Ohio Treasurer of State and should be included with the amended return when mailed. To avoid delays, ensure that all information is complete and correct before submission and that all required documentation is attached. Furthermore, electronic payment options are available, which can be found on the Ohio Department of Taxation's website for those who prefer not to send a payment by mail.

Common mistakes

Filling out the Ohio Amended Individual IT 1040X Income Tax Return requires careful attention to detail. However, mistakes can occur, leading to delays or inaccuracies in processing. Here are ten common mistakes people make when completing this form:

Incorrectly reporting the original and amended figures for federal adjusted gross income, leading to discrepancies in calculations.
Failing to use the correct tax year's instructions for calculating Ohio taxable income, tax on income, and credits, potentially resulting in errors in amounts reported.
Omitting or inaccurately reporting Ohio School District numbers, which is crucial for ensuring taxes are allocated correctly.
Not checking the appropriate boxes for Ohio Residency Status and filing status, which can impact the calculation of tax liability.
Overlooking schedule adjustments, such as Ohio Schedule A, Schedule J, or other relevant schedules, leading to incorrect adjustment amounts.
Incorrect calculation or application of credits found on Ohio Schedule B, C, D, E, and for joint filing, earned income, and adoption credits, which can alter the amount of tax owed or refunded.
Forgetting to include required documentation to support any adjustments made, such as evidence of changes in federal adjusted gross income or corrections to previously claimed credits.
Miscalculating the refund or amount owed, especially when accounting for refunds shown on original returns, payments made, and refundable credits.
Misunderstanding interest and penalties associated with underpayments, including improperly reported or omitted Ohio form IT/SD 2210 interest penalty amounts.
Inaccurate reporting of Ohio income tax withheld or estimated tax payments, resulting in discrepancies between the reported and actual amounts.

These mistakes can be minimized by thoroughly reviewing the instructions provided for the IT 1040X form, double-checking all calculations, ensuring all necessary documentation is attached, and verifying that all required fields are correctly completed.

Documents used along the form

When filing an Ohio Amended Individual Income Tax Return using form IT 1040X, taxpayers might need to include additional forms or documents to support the changes made in their amendment. Understanding these supplementary forms is crucial for a successful amendment process.

Ohio Schedule A: This schedule is required if there's a change in additions or deductions to income that was not previously reported on the original tax return. It serves to adjust the federal adjusted gross income to arrive at the Ohio adjusted gross income, providing space to list specific additions, deductions, and supporting documentation for those adjustments.
Ohio Schedule J: If there are changes to personal and dependency exemptions, Schedule J must be included. This schedule outlines exemptions claimed by the taxpayer, impacting the adjustment of gross income before arriving at the taxable income figure for state tax purposes.
Ohio Schedule B: Required for amendments affecting credits previously claimed or to claim new credits not originally filed with the tax return. This schedule details nonrefundable and refundable credits that reduce the amount of tax owed to the state.
Ohio IT/SD 2210: If there are changes in the amount of interest penalty due, this form must be attached. It's used to calculate interest penalties on underpayments of estimated tax payments or late payments, ensuring accurate assessment of any additional amounts owed to or refunded by the state.

Each of these documents plays a specific role in the amendment process, detailing changes to income, adjustments, credits, or penalties originally reported. Accurately completing and including these forms, when applicable, helps the Ohio Department of Taxation to process the amended return efficiently, ensuring that taxpayers meet their state tax obligations correctly. It's crucial to refer to the instructions for the IT 1040X and each accompanying document to make sure all necessary information and documentation are provided, facilitating a smooth amendment experience.

Similar forms

The Form 1040X, Amended U.S. Individual Income Tax Return, similarly to the Ohio IT 1040X, is utilized by taxpayers needing to correct or amend an already filed tax return. Both forms require individuals to report their original figures, the corrected numbers, and the differences, effectively updating their tax obligations or refund entitlements based on changes in income, filing status, deductions, or credits. While the Ohio IT 1040X specifically amends a state income tax return for Ohio, the Form 1040X addresses the federal income tax return, reflecting the broader scope required by the Internal Revenue Service.

The IT 40XP, Amended Income Tax Payment Voucher, which accompanies the Ohio IT 1040X, serves as a method for taxpayers to submit additional payment required due to the amendment, similar to the IRS Form 1040-V, Payment Voucher, for federal returns. The IT 40XP and Form 1040-V are both designed to facilitate the payment process, ensuring the correct allocation of taxpayers' payments toward their outstanding tax liabilities. These payment vouchers are crucial for accurately processing and crediting the taxpayers' accounts, minimizing errors in payment allocation.

Ohio form IT NOL, mentioned as an attachment for NOL carrybacks in the Ohio IT 1040X, parallels the federal Form 1045, Application for Tentative Refund. These documents are used by taxpayers to apply a net operating loss (NOL) to previous tax years to obtain a refund of taxes paid in those years. Both forms are critical for individuals or entities that have experienced a net operating loss and seek to adjust their tax liabilities accordingly, offering a financial recovery mechanism during loss-making periods.

The Ohio Schedule A, for net adjustments, shares similarities with the federal Schedule 1, Additional Income and Adjustments to Income. Both schedules are meant to report specific types of income or adjustments that are not reported directly on the main tax form. These adjustments could include deductions for educator expenses, student loan interest deduction, or adjustments for alimony received, effectively influencing the adjusted gross income.

Ohio Schedule J for personal and dependency exemptions on the Ohio IT 1040X is akin to the provisions found in previous versions of the federal Form 1040 or 1040-SR, which allowed taxpayers to claim exemptions for themselves, their spouses, and dependents. Despite recent tax law changes affecting exemptions at the federal level, the concept remains integral to understanding how taxpayers can reduce taxable income through exemptions for eligible dependents, reflecting the taxpayer's personal situation.

The Ohio IT/SD 2210 form for calculating interest penalties due to underpayment of estimated tax compares to the federal Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. Both forms serve to calculate penalties that may be due if a taxpayer did not adequately pay their estimated tax throughout the year, providing a structure for determining the extent of the underpayment and computing the associated penalty.

Ohio Schedules B, C, D, and E, for various credits and deductions, have counterparts in the multiple schedules and forms used in the federal system, such as Schedule 3 for Non-refundable Credits, Schedule A for Itemized Deductions, and others. These forms enable taxpayers to claim eligible credits and deductions, reduce their taxable income, and enhance the specificity and accuracy of their tax filings by accounting for a wide array of financial factors, from education expenses to investments.

Finally, the detailed explanation of corrections page in the Ohio IT 1040X is conceptually similar to the explanation part of the federal Form 1040X. In both cases, taxpayers must provide a clear rationale for each amendment made to previously filed returns. This requirement ensures transparency and facilitates the review process by giving tax authorities context and justification for the modifications, increasing the efficiency of the amendment processing and reducing the likelihood of errors.

Dos and Don'ts

When completing the Ohio Amended Individual IT 1040X Income Tax Return, taxpayers should be mindful of both the necessary steps to ensure accuracy and the common pitfalls to avoid. Below are key dos and don'ts to consider:

Do:

Double-check your Social Security number and that of your spouse, if applicable, to ensure accuracy.
Clearly indicate your filing status and make sure it matches any updates or changes made since the original filing.
Fill in the correct amounts for Federal adjusted gross income, applying any necessary adjustments accurately.
Include all required schedules and support documentation, such as Ohio Schedule A for income adjustments or Schedule J for personal exemptions, to substantiate amendments made.
Attach the Ohio form IT NOL if you are amending for a Net Operating Loss carryback, and check the appropriate box on the form.
Sign and date the IT 1040X form to certify that, to the best of your knowledge, the information is complete and accurate.
Use the correct postal address as provided on the form for mailing your amended return to avoid delays.

Don't:

Forget to check the correct box under the "Ohio Residency Status" section, as this may affect the calculation of your taxes.
Omit any income, deductions, or credits changing from your original return; ensure all figures are accurate and reflective of your current financial situation.
Staple any payments or supporting documents to the IT 1040X form, as this can delay processing.
Disregard the Explanation of Corrections section. Provide a detailed explanation for each correction or amendment you are making.
Ignore the requirements to attach additional documentation, particularly if there are changes to your Federal adjusted gross income or filing status.
Delay beyond the statute of limitations, typically four years, to file your amended return, as you may forfeit your right to any additional refund.
Send cash. Always use a check or money order for any amount due, made payable to the Ohio Treasurer of State.

Following these guidelines can help ensure your Ohio IT 1040X form is filled out accurately and processed efficiently, potentially leading to a quicker resolution of your amended tax return.

Misconceptions

When it comes to filing an amended Ohio IT 1040X form, there are several common misunderstandings:

Only for errors: People often think the IT 1040X is solely for correcting mistakes on a previously filed return. While it does serve to correct errors, it's also used to report changes such as adjustments in income, tax credits, or your filing status after receiving new information.
Refund amounts: There's a misconception that if you're amending to a lesser tax due, a refund is automatically guaranteed. The reality is the amount refunded depends on payments already made against the original assessment and any adjustments made through the amendment.
Amendment time frame: Many believe there's a short window to amend a return. Actually, the Ohio IT 1040X can be filed within four years from the due date of the original return, providing a generous period to make necessary changes.
Filing status changes: It's mistakenly thought that once you file jointly, you cannot amend to file separately for that year. You can change your filing status from "married filing separately" to "married filing jointly" with an amendment, but not the other way around, after the deadline.
Net Operating Loss (NOL) adjustments: There’s confusion about NOL carrybacks and carryforwards. Taxpayers can amend their return for an NOL adjustment, but it's subject to specific federal limitations and adjustments, not automatically applied.
Electronic filing of amendments: Some taxpayers are under the impression that amendments cannot be filed electronically. While it's true that the IT 1040X form itself needs to be mailed in, supporting documentation and initial Ohio IT 1040 adjustments can often be managed through online services or software.

Understanding these misconceptions ensures taxpayers file their Ohio IT 1040X accurately and with confidence, helping to avoid potential delays or issues with the Ohio Department of Taxation.

Key takeaways

Understanding the IT 1040X Ohio form is crucial for accurately amending a previous year's state income tax return. Here are five key takeaways to guide individuals through the process:

Filing Deadline: Individuals have up to four years from the date of the original tax payment to file an amended return for a refund due to overpayments of tax, interest, or penalties. This period is based on the due date of the original return without considering any filed extensions.
Changing Filing Status: Ohio form IT 1040X allows for a change in filing status, but with restrictions. While changing from 'married filing separately' to 'married filing jointly' is permitted within the statute of limitations, the reverse—switching from 'married filing jointly' to 'married filing separately'—is not allowed once the due date for filing the return has passed.
Required Documentation: Amending a return for a refund due to changes in the federal adjusted gross income, filing status, or exemptions requires specific documentation to be attached. This may include a copy of the federal account transcript, an amended federal income tax return (Form 1040X), and/or a copy of the IRS acceptance letter or refund check.
Addressing Net Operating Losses (NOLs): When claiming an NOL carryback, it's essential to complete and attach the Ohio form IT NOL. The Ohio IT 1040X must clearly indicate that the amendment is for an NOL, and the amount of the NOL carryback deduction may be subject to limitations based on certain adjustments and exemptions.
Supporting Adjustments with Documentation: Any adjustments made to income, deductions, or credits must be supported by the appropriate documentation. This includes amended schedules (such as Ohio Schedules A, B, C, D, E, or IT NOL) and any documentation necessary to substantiate the changes being reported. Accurate documentation is essential to ensure the amended return is processed without delay.

By focusing on these aspects, individuals can navigate the complexities of amending their Ohio state income tax return with greater ease and accuracy. It's also essential for filers to verify all information and include all necessary documentation before submitting the IT 1040X form to avoid processing delays or discrepancies in their tax assessments.

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