Ohio IT 1040 instruction booklets, tax years 2021 and 2022
dot-it1040-instructions · cited by 1 node
Source. Ohio Department of Taxation. The annual instructions for the Ohio IT 1040 and SD 100,
including the line-by-line instructions for the Ohio Schedule of Credits. Tax year 2021 is
pit-it1040-booklet.pdf, and tax year 2022 is it1040-sd100-instruction-booklet.pdf.
Type. Primary source: what the department told filers to claim.
Location. Live, under
dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/ohio_individual/individual/<year>/, with
the filename above. The other year’s filename returns 404 in each directory, so a guessed name
proves nothing. The Internet Archive holds the printed editions as they stood before their
online corrections: tax year 2021 at web.archive.org/web/20220102235012id_/, and tax year
2022 at web.archive.org/web/20230104234909id_/, both over
tax.ohio.gov/static/forms/ohio_individual/individual/<year>/.
What it contains. The line 15 instruction for the scholarship donation credit of R.C. 5747.73, in two editions of each year:
| Tax year | Edition | Built | SHA-256 | Joint returns |
|---|---|---|---|---|
| 2021 | printed, archived | 2021-12-06 | a1ce295136e7a5e1a2124dcdeeb4cf1cf29a2824a17963cab92956d30034c8f1 | not mentioned |
| 2021 | corrected, live | 2022-04-14 | 27e62c8130f5dc4495ed7ffbcb8976c342e91372ff19e7bc1d4bd89dbd5346e9 | not mentioned |
| 2022 | printed, archived | 2022-12-28 | 3a6ef559115504558837028a92939d71d88c24e198f561c0d94e8bfb012f3401 | each spouse, up to $1,500 |
| 2022 | corrected, live | 2023-03-28 | d1015fb2a347b2dee5dd219ae4d3250754ba7973d93b4a28b8eddb3a557ff685 | each spouse, up to $1,500 |
Tax year 2021 says only that the credit “equals the lesser of $750 or the total amount you donated to SGOs during the tax year”. Tax year 2022 adds: “If you are filing a joint return and both you and your spouse make eligible donations, each of you can claim this credit (up to $1,500 total).” The printed 2022 edition says it is “accurate as of December 12, 2022”. That is before H.B. 66 of the 134th General Assembly wrote the joint cap into the statute, effective April 3, 2023. The March 2023 correction left the paragraph unchanged; it changed the uniformed services lines.
What a figure here is. These are instructions, not returns. They show the cap Taxation told joint filers to claim, but not what it allowed on any return.
Not retrieved by a connector. Cited by hand. The live tax year 2022 file and the 2025 archived capture of it have the same digest.