You can make any change or correction to your return by filing an amended Ohio income tax return (Ohio form IT 1040X). Use this form to amend your Ohio form IT 1040.
If you correct your IRS income tax return for or you are audited by the IRS, you must amend and file your Ohio income tax return within 60 days of the final determination of the IRS change.
The IRS informs the state of Ohio of all changes it makes to your IRS income tax return. To avoid penalties, be sure to file your Ohio amended return within 60 days of the final determination of the IRS change.