@taxhelp11
No...you are mis-interpreting what is happening on the IT-1040 (or I am mis-interpreting what you are implying)
(Looking at the 2019 tax forms)
1) Line 1 of the OH IT-1040 is the Federal AGI.
2) IF the Federal tax return does not include any SS in it's calculation of AGI, then line 1 of the IT-1040 does not include any SS income, and there is no need for subtracting any SS income from OH income, since it isn't in line 1 of the IT-1040 in the first place. So NO...if SS is not taxed in the Federal forms, it is not taxed on the Ohio forms either.
_________________On the other hand
3) IF the Federal tax return does include some SS income as being taxable (line 5b of the 2019 Federal 1040), then that amount of SS income is included in the Federal AGI, and thus, also included in line 1 of the Ohio IT-1040. In that case, there will be a subtraction of just that Federally-Taxable SS as a part of the line 2b Deductions.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
