2021 Ohio Schedule
of Adjustments
Use only black ink/UPPERCASE letters.
Sequence No. 3
Primary taxpayer’s SSN
Additions
(Only add the following amounts if they are not included on Ohio IT 1040, line 1)
1. Non-Ohio state or local government interest and dividends ....................................................................... 1.
2. Ohio pass-through entity taxes excluded from federal adjusted gross income .......................................... 2.
3. Ohio529planfundsusedfornon-qualiedexpenses ............................................................................... 3.
4. Losses from sale or disposition of Ohio public obligations ......................................................................... 4.
5. Nonmedical withdrawals from a medical savings account ......................................................................... 5.
6. Reimbursement of expenses previously deducted on an Ohio income tax return ..................................... 6.
Federal
7. Internal Revenue Code 168(k) and 179 depreciation expense addback ................................................... 7.
8. Exempt federal interest and dividends subject to state taxation ................................................................ 8.
9. Federal conformity additions ...................................................................................................................... 9.
10. Total additions (add lines 1 through 9 ONLY). Enter here and on Ohio IT 1040, line 2a ..............10.
Deductions
(Only deduct the following amounts if they are included on Ohio IT 1040, line 1)
11. Business income deduction – Ohio Schedule IT BUS, line 11 ................................................................. 11.
12. Employee compensation earned in Ohio by residents of neighboring states ............................................. 12.
13. Taxablerefunds,credits,orosetsofstateandlocalincometaxes(federal1040,Schedule1,line1) .. 13.
14. TaxableSocialSecuritybenets(federal1040and1040-SR,line6b) .................................................... 14.
15. Certainrailroadbenets ........................................................................................................................... 15.
16. Interest income from Ohio public obligations and purchase obligations; gains from the
disposition of Ohio public obligations; or income from a transfer agreement ........................................... 16.
17. Amounts contributed to an Ohio county's individual development account program ............................... 17.
18. Amounts contributed to a STABLE account: Ohio's ABLE plan ............................................................... 18.
19. Income earned in Ohio by a qualifying out-of-state business or employee for disaster
work conducted during a disaster response period .................................................................................. 19.
Federal
20. Federal interest and dividends exempt from state taxation ...................................................................... 20.
21. Deduction of prior year 168(k) and 179 depreciation addbacks ............................................................... 21.
22. Refund or reimbursements from the federal 1040, Schedule 1, line 8z for federal
itemized deductions claimed on a prior year return .................................................................................. 22.
Schedule of Adjustments – page 1 of 2
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Sequence No. 4
2021 Ohio Schedule
of Adjustments
Primary taxpayer’s SSN
23. Repayment of income reported in a prior year ......................................................................................... 23.
24. Wage expense not deducted based on the federal work opportunity tax credit ....................................... 24.
25.
Federal conformity deductions ................................................................................................................... 25.
Uniformed Services
26. Military pay received by Ohio residents while stationed outside Ohio ....................................................... 26.
27. Compensation earned by nonresident military servicemembers and their civilian spouses ...................... 27.
28. Uniformed services retirement income ..................................................................................................... 28.
29. Military injury relief fund grants and veteran’s disability severance payments .................................................. 29.
30. CertainOhioNationalGuardreimbursementsandbenets ..................................................................... 30.
Education
31. Amounts contributed to Ohio CollegeAdvantage: Ohio’s 529 Plan .......................................................... 31.
32. Pell/Ohio College Opportunity taxable grant amounts used to pay room and board ............................... 32.
33. Ohio educator expenses in excess of federal deduction .......................................................................... 33.
Medical
34. Disabilitybenets ..................................................................................................................................... 34.
35.Survivorbenets ....................................................................................................................................... 35.
36. Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy) ..... 36.
37. Medical savings account contributions/earnings (see instructions for worksheet; include a copy) ........ 37.
38. Qualiedorgandonorexpenses .............................................................................................................. 38.
39. Total deductions (add lines 11 through 38 ONLY). Enter here and on Ohio IT 1040, line 2b ...............39.
Schedule of Adjustments – page 2 of 2
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