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Ohio Tax Form IT 1040X - Ohio Amended Individual Income Tax Return Instructions
General Information for Forms IT 1040X
Time Period in Which To File (Statute of Limitations)
- 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, 2004 Ohio forms IT 1040 and IT 1040EZ were due April 15, 2005; for 2004 Ohio forms IT 1040 and IT 1040EZ the four-year period begins on April 15, 2005.
- 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.
- If your Ohio amended return shows a refund due to an increase in your Ohio resident credit, you always have at least 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
- You can change your filing status from married filing separately to married filing jointly at any time within the statute of limitations, but without taking into consideration any extension of time to file.
- 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.
- Use Ohio form IT 1040X to do the following:
- correct your Ohio income tax return AND/OR
- to request a refund of tax, interest and/or penalty previously paid AND/OR
- report IRS changes that affected your federal adjusted gross income AND/OR
- change your filing status (see Change in Filing Status, above).
- 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).
- 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 57037-18 available through our Web site at tax.ohio.gov.
- 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 married filing separately, or
- an increase in the number of exemptions claimed,
then you must include the following to avoid delays:
- A copy of the federal account transcript or
- 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.)
- To speed up our processing of this amended return:
- Include a copy of your original return AND
- Include a copy of any cancelled check(s) that you used as payment on your original return.
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. This form is available on our Web site at tax.ohio.gov.
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.
Your federal adjusted gross income, after application of the allowed net operating loss carryback 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:
- 5/6 of the I.R.C. section 168(k) bonus depreciation and
- 5/6 of 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 our July 31, 2002, information release, as revised in October 2003, entitled "Recently Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending in 2001 and Thereafter" at tax.ohio.gov.
Example: In 2006 Maria reported $800,000 in federal adjusted gross income. Maria’s 2006 federal return as filed reflected $350,000 in itemized deductions and personal exemption amounts. Maria’s 2006 federal taxable income was $450,000. In 2008 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 the $300,000 bonus depreciation). The NOL carryback/carryforward is $750,000. The deduction on the year 2006 Ohio amended income tax return for the NOL carryback from taxable year 2008 is limited to $450,000 (the amount of the year 2006 federal taxable income). Maria can use the remaining $300,000 of the year 2008 NOL carryback/carryforward for taxable years 2007 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.
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 chart, below.
Certain Line Instructions
Ohio public school district number – See the listing in the instructions for Ohio form IT 1040.
Line 6 – To calculate the amounts you will show on this amended return, use the Ohio income tax instruction booklet for the year you show on the front of this form.
Line 23 – 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 to wildlife fund, nature preserves fund and the military injury relief fund.
- Amounts you claimed as an overpayment credit to the following year (see "Special Rule for Overpayments," below).
Special Rule for Overpayments (Line 23 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 23 only the amount of the overpayment credit 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 25 – This line should also 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 amount on this line:||Then include the following forms or document:|
|Line 2||Ohio Schedule A, as amended|
|Line 7||Ohio Schedule B, as amended|
|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 or states' income tax return. If you are changing the amount of the nonresident credit, you must complete and include an Ohio form IT 2023, as amended.|
|Line 15||Ohio form IT/SD 2210 as amended.|
|Line 18||W-2 forms or 1099 forms showing correct Ohio income tax withheld.|
|Line 20||See Ohio form IT 1040 instructions for information concerning required enclosures.|
Ohio Department of Taxation, P.O. Box 1460, Columbus, OH 43216-1460. Phone: 1-800-282-1780
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