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● 1/6 of prior year 6/6 add-backs,
of Internal Revenue Code sections 168(k) and 179
depreciation adjustments. The deduction must be
taken in equal increments in consecutive tax years
and any unused portion from any given tax year is
not eligible to be carried forward.
You can only deduct amounts that you added back
in a prior year on your Ohio IT 1040. If you receive an
Ohio IT K-1 reporting a deduction, you must verify it
is consistent with your prior year add-back(s). You can
take this deduction even if you no longer directly or
indirectly own the asset.
Additionally, in tax years with an NOL, an NOL
carryback or an NOL carryforward, you cannot claim
this deduction. Instead, you must carry the deduction
forward to the next tax year in which you have no NOL,
carryback, or carryforward.
For more information, see the FAQs at tax.ohio.gov/faqIncomeDepreciation. See also R.C. 5747.01(A)(18).
Line 28 – Refund or Reimbursement for Itemized
Deductions
Deduct amounts included in your federal adjusted gross
income (AGI) that represent refunds or reimbursements
of expenses that you previously deducted on federal
Schedule A. Do not include any amounts that
were previously deducted on the Ohio Schedule of
Adjustments in any tax year. See R.C. 5747.01(A)(11)(a).
Example: Sue claimed an itemized deduction of $500
for attorney fees on her 2023 federal Schedule A. In
2025 she received a reimbursement for $200 of those
fees from her attorney. She reported this $200 on her
2025 federal income tax return as other income. Sue is
entitled to deduct the $200 reimbursement on this line.
Line 29 – Repayment of Income Reported
Deduct amounts, described in section 1341(a)(2) of the
Internal Revenue Code, that you repaid in the current
tax year if:
● You recognized the amount as income on your federal
return in a prior year;
● You have not deducted this income on any other line
on your Ohio income tax return for any tax year;
● In the year you recognized the income, it did not qualify
for either the Ohio resident or nonresident credit; AND
● In the current tax year, you claimed either (i) an

itemized deduction on your federal Schedule A for
the amount repaid OR (ii) a tax credit on your federal
1040 based upon the amount repaid.
See R.C. 5747.01(A)(12).
Line 30 – Wage Expense Not Deducted Due to the
Federal Work Opportunity Tax Credit
Deduct the amount you reported as your work
opportunity tax credit on your federal income tax
return. See R.C. 5747.01(A)(6).
Line 31 – Federal Conformity Deductions
This line is only for federal conformity adjustments. Do
not enter any federal Schedule A adjustments on this
line. For updates on Ohio conformity, see tax.ohio.gov/
conformity. See also R.C. 5701.11.
Line 32 – Military Pay for Ohio Residents
Important: Nonresidents and resident servicemembers
stationed in Ohio are not eligible for this deduction.
Deduct military pay and allowances only if all of the
following are true:
● They are included in your federal AGI;
● You received them while stationed outside Ohio;
● You are a resident of Ohio; AND
● You were active duty service in the U.S. Army, Air
Force, Navy, Marine Corp, Coast Guard, Space
Force, or any other military service branch that is
designated by Congress as a part of the armed forces
of the United States or reserve components thereof,
or the National Guard.
For more information on taxation of military
servicemembers and their civilian spouses, see page
10. See also R.C. 5747.01(A)(21) and 5907.01(A)(1).
Line 33 – Nonresident Military and Civilian Spouse
Wages
Important: Ohio residents are not eligible for this
deduction.
Deduct military pay and allowances included in federal
AGI and earned by the military servicemember only if
the servicemember is a nonresident of Ohio.
Also deduct compensation earned in Ohio by a
nonresident civilian spouse if the spouse is in Ohio
solely because of the servicemember's military orders.

