It depends. The only subtraction on Schedule A for dividends applies to Line 20, you are correct. Whether this is deductible to you will hinge on the rest of the facts regarding the dividends.
From the 2019 Ohio Individual PIT IT-1040 Booklet beginning on page 15:
Line 20 for Federal interest and dividends exempt from state taxation due to federal statutes.
Examples include:
● U.S. savings bonds (Series E, EE, H or I);
● Treasury notes, bills and bonds;
● Sallie Maes.
Examples of interest income that are not deductible:
● Interest paid by the IRS on a federal income tax refund;
● Interest income from Fannie Maes or Ginnie Maes.
Keep in mind that investment income is taxed by the state of residence. The non-Ohio state and local government interest and dividends is added on line 1 of the Ohio Schedule A.
In addition, with Pennsylvania and Ohio being reciprocal states, there are different rules for reporting reciprocal wages.
If you right click on Line 20 in Forms mode, a more detailed explanation opens for Ohio Schedule A, in part stating:
Reciprocity:
Because of "reciprocity agreements" Ohio has with the border states of Indiana, Kentucky, West Virginia, Michigan, and Pennsylvania you do not have to file an Ohio income tax return if the following conditions apply:
* you were a full year resident of one of these states; and
* your only source of income within Ohio was from wages, salaries, tips, or commissions.
* If Ohio income tax was withheld on this income but you meet the two conditions set forth above, you can file an Ohio income tax return to get a full refund. Enter the amount from Ohio IT 1040, line 1, onto line 2b and onto Ohio Schedule A, line 12.
Exceptions: Nonresidents and part-year residents must enter zero (0) on line 38 if either of the following circumstances apply:
1. If you were a part-year resident of Ohio, if you had additional sources of income from Ohio, you do not meet the conditions set forth above, you cannot use this deduction. Instead, you must file Form IT 1040, Ohio Income Tax Return, and claim the nonresident credit on the Ohio Schedule of Credits, line 28.
2. Reciprocal agreements do not apply to you if you own directly or indirectly at least 20 percent of a pass-through entity (PTE) having nexus in Ohio. The Ohio Revised Code section 5733.40(A)(7) reclassifies this compensation from such PTE's as a distributive share of the income from the pass-through entity. Therefore, you must file Form IT 1040, Ohio Income Tax Return, and claim the nonresident credit the Ohio Schedule of Credits, line 28. Also, please see "How do Investors in a Pass-through Entity report income?" and "How do Nonresidents or Part-Year Residents Engaged in Business apportion income?" in the printed instructions.
@JoeFro
