IT RE
Rev. 10/19
If your amended IT 1040 results in tax due, you should always include an IT 40XP payment voucher with your payment. Do not use the
IT 40P payment voucher.
Amended IT 1040 Filing Tips
When amending due to changes to my federal return, should I le my amended Ohio return(s) at the same time I le my
amended federal return with the IRS?
Refund: You should wait to le your amended Ohio IT 1040 and/or SD 100 until the IRS has approved the changes to your
amended federal return. When ling your amended returns, you must include:
Option #1
• A copy of your federal amended return (1040X), AND
• A copy of the IRS acceptance letter -or- refund check.
Option #2
• A copy of your updated IRS account transcript reecting
the changes to your federal return.
Tax Due: To reduce the amount of interest you will owe, you should le your amended Ohio IT 1040 and pay any tax due as soon
as possible.
What documentation should I include when amending to show a change in my Ohio residency status?
Submit any and all relevant information you believe supports your change in residency status from one state to another. Provide
as many relevant documents as possible. Relevant documents include, but are not limited to, the following: driver's license or
state IDs, property records, voter registration, resident state tax returns, and vehicle registrations.
When should I NOT le an amended return?
Some common mistakes may not require an amended return. Instead, the Department of Taxation will either make the corrections
or contact you to request documentation. For example, the following mistakes generally do not require an amended return:
• Math errors;
• Missing return pages, schedules, or worksheets;
• Unclaimed withholding;**
• Missing credit certcate granted by the Ohio Development
*Generally, unclaimed estimated and/or extension payments will automatically be added to your original return when filed.
**If you have unclaimed withholding, please submit a detailed explanation along with legible copies of all income statements
(W-2s and 1099s) showing the Ohio withholding amounts instead of filing an amended return.
For additional information, you can go to tax.ohio.gov for FAQs (located under the "Income - Amended Returns" category).
• Demographic errors (such as name, address or SSN
corrections); Services Agency.
• Unclaimed estimated and/or extension payments;*
What documentation should I include when amending to show a change to Ohio Schedule A, deductions from income?
You should always include supporting documentation to substantiate your changes specic to the deduction. Some common
deductions and related documentation include, but are not limited to, the following:
Business income – Ohio Schedule IT BUS, page 1 and 2 of your federal return, the federal schedule(s) showing your business
income, federal K-1(s), wage and income statement(s), along with any other supporting documentation. Include a short statement
explaining your position on the amounts claimed as business income, along with all relevant facts and law used in making that
determination.
Disability/survivorship benets – A copy of your wages and income statements (such as 1099’s), page 1 and 2 of your federal
return, your disability/survivorship plan, and, if you are deducting disability benets, you must also provide a letter from your
employer from when your disability was approved, your social security disability award letter, and your age at the time of disability.
Unreimbursed medical and health care expenses – A copy of Ohio's medical expense worksheet, federal schedule A, and
proof of payments (cancelled checks, bank statements, credit card statements, etc.).
Ohio 529 Plan Contributions – Proof of payments (cancelled checks, bank statements, credit card statements, etc.) and proof of
an Ohio 529 account (by providing the plan year-end statement). If you are not the account holder, include a list of the benecia-
ries and contribution dates/amounts.
What documentation should I include when amending to show a change to the nonresident or resident credit?
Nonresident credit: A copy of form IT NRC and all wage and income statements (W-2, 1099, K-1, etc.).
Resident credit: A copy of all other state returns and proof of taxes paid to other states (cancelled checks, transcripts).