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Income - Amended Returns
Income - Amended Returns

You should file an amended IT 1040 or SD 100 any time you need to report changes to your originally filed return(s). Additionally, if the IRS makes changes, either based on an audit or an amended federal return, that affect your Ohio return(s), you are required to file an amended IT 1040 and/or SD 100.

An amended return can result in either a tax due or a refund based on the changes.

  • Tax due: An amended return reporting changes made by the IRS must be filed no later than 90 days after their review is completed. You should pay the tax due when the amended return is filed. If paying by check or money order, include an IT 40XP and/or SD 40XP payment voucher.

    Failure to file the amended Ohio return(s) within this time period may result in an assessment for tax due. Additionally, delaying payment may result in interest and penalty.
     
  • Refund: You generally have four years from the date of a payment to request a refund. However, if you are requesting a refund based on changes made by the IRS, you have an additional 90 days to file an Ohio amended return after their review is completed, even if the amended return is filed more than four years after the date of payment.

    Failure to file the amended Ohio return(s) within either of these time periods may result in a denial of your refund claim.

See R.C. 5747.11.

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 do not require an amended return:

  • Math errors;
  • Missing return pages, schedules, or worksheets;
  • Demographic errors (such as name, address or SSN corrections);
  • Unclaimed estimated and/or extension payments;
  • Unclaimed withholding; AND
  • Missing credit certificate granted by the Ohio Development Services Agency.

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 and/or school district withholding amounts instead of filing an amended return.

Additionally, most assessments and variance or billing notices do not require you to file an amended return. Instead, you should respond with the appropriate documentation needed to process your return as originally filed. Please send documentation using one of the methods below:

Electronically: By Mail: By eFax:
Visit tax.ohio.gov Ohio Department of Taxation 1-206-333-1771
→ Contact Us P.O. Box 182401  
Online Notice Response Service Columbus, Ohio 43218-2401  

 

Remember, if you need to report additional income, deductions, exemptions, or credits, you must file an amended return. For more information, see the FAQ, “When should I file an amended Ohio IT 1040 and/or SD 100?”

For tax years 2016 and forward, amended returns can be filed electronically with certain third-party software providers or by mail. To amend the IT 1040 or SD 100, you should file a new return reflecting all the proposed changes. Additionally, you must indicate that it is an amended return by checking the box at the top of page 1. Be sure to list your current mailing address on the amended return.

For a tax year prior to 2016, you must amend by paper, using form IT 1040X or SD 100X, as appropriate.

When filing an amended return, you should include both of the following:

  • A “Reasons and Explanation of Corrections” (Ohio form IT RE or SD RE); AND
  • Supporting documentation to substantiate the changes reported.

Provide as much detail as possible when filing your amended return. This will speed up the processing of your return(s) and will decrease the need to request additional information.

Note: For tax years 2019 and forward, changes made on your amended return that affect your modified adjusted gross income may impact your personal and dependent exemption amount as well as your eligibility for certain credits. For more information, see the FAQ "What is Modified Adjusted Gross Income?" in the FAQ category, "Income - General Information."

The processing time of your amended return can vary based on the complexity of the changes and/or reasoning for amending your return. Returns filed with all necessary supporting documentation are able to be processed much quicker than those that require requests for additional documentation. Generally, it may take up to 180 days from the date of receipt to process your amended return.

Refund: You should wait to file your amended Ohio IT 1040 and/or SD 100 until the IRS has approved the changes to your amended federal return. When filing your amended Ohio IT 1040 and/or SD 100, you must include a copy of your IRS Tax Account Transcript, or your federal 1040X and either of the following:

  • The IRS acceptance letter; OR
  • The refund check issued to you by the IRS, if applicable.

Tax Due: To reduce the amount of interest you will owe, you should file your amended Ohio IT 1040 and/or SD 100 and pay any tax due, as soon as possible.

See the FAQ, “When should I file an amended Ohio IT 1040 and/or SD 100?” for information on how long you have to file.

If you are an Ohio resident and another state or the District of Columbia makes changes, either based on an audit or an amended return, that affect your Ohio resident credit, you must file an amended return. The amended return can result in either a tax due or a refund based on the changes.

  • Tax due: An amended return reporting changes made by another state or the District of Columbia must be filed no later than 60 days after their review is completed. You should pay the tax due when the amended return is filed. If paying by check or money order, include an IT 40XP payment voucher.

    Failure to file the amended Ohio return(s) within this time period may result in an assessment for tax due. Additionally, delaying payment may result in interest and penalty.
     
  • Refund: You generally have four years from the date of a payment to request a refund. However, if you are requesting a refund based on changes made by another state or the District of Columbia, you have an additional 60 days to file an Ohio amended return after their review is completed, even if the amended return is filed more than four years after the date of payment.

    Failure to file the amended Ohio return(s) within either of these time periods may result in a denial of your refund claim.

See R.C. 5747.05(B)(3).

You should submit any and all relevant information you believe supports your change in residency status from one state to another. Providing as many relevant documents as possible will decrease the need to request additional information. Relevant documents include, but are not limited to, the following:

  • Your driver’s license or state identification card;
  • Your property records (mortgage statements, lease agreements, ownership transfers, etc.);
  • Your voter registration;
  • Your resident state return; AND
  • Your vehicle registration.

However, certain information cannot be considered in determining your residency status. These items include but are not limited to all of the following:

  • The location of your bank;
  • The location of your legal, accounting and medical professionals;
  • The location of any business(es) you own and/or operate; AND
  • The location of your friends and family except for your spouse.

For a complete list of all information that cannot be considered, see Ohio Adm. Code 5703-7-16.

For more information on Ohio residency, see the FAQ category, "Income - Ohio Residency and Form IT NRC".

You should submit any and all documents you believe support your change in residency status from one school district to another. Providing as many relevant documents as possible will decrease the need to request additional information. Relevant documents include, but are not limited to, the following:

  • Your property records (mortgage statements, lease agreements, ownership transfers, etc.);
  • Your utility bills;
  • Your vehicle registration;
  • Your driver’s license or state identification card; AND
  • Your voter registration.

For more information on how to determine your Ohio school district residency, see the FAQ category,
"Income - School District."

All refundable credits must be claimed for the tax year listed on the Ohio IT K-1 or the Development Services Agency (DSA) credit certificate. If you receive either of these documents after you file your original return, you must file an amended IT 1040 to claim the credit(s).

You must submit a copy of the Ohio IT K-1 or DSA certificate (if applicable), showing the amount of credit claimed on your amended return. Additionally, if the credit is based on your ownership of a pass-through entity who holds the DSA certificate, you must also include documentation showing your portion of the credit.

Additional Resources

Additional Resources