Ohio return changes for 2025

For 2025 the top rate on taxable nonbusiness income above $100,000 drops to 3.125%. Senate Bill 9, signed March 5, 2026, brings Ohio into conformity for tax year 2025, including the federal changes that affect Ohio taxation. The department has not listed provision-by-provision effects, so check SB 9 itself for any specific item.

• Form IT NRS is gone. Nonresidents check the Ohio Nonresident Statement box on the IT 10 or IT 1040.
• The department no longer publishes IT 1040 tax tables; it provides a calculator instead.
• Educator expense deduction: $300 per qualifying Ohio educator.
• Home school credit: $250 per qualifying student, not per return.
• A new deduction for gifts to qualifying pregnancy resource centers between September 30, 2025 and January 1, 2026, capped at $750 per person.