Ohio College Advantage Addition
Ohio College Advantage Addition (College Tuition Expenses)
Enter any amount reported to you on a 1099-Q representing distributions from the Ohio CollegeAdvantage program that meet all of the following:
--The amount is not otherwise included in your federal adjusted gross income;
--The amount was not used to pay for qualified higher-education expenses and was not distributed due to the beneficiary's death, disability or receipt of a scholarship; AND
--The amount was subject to the Ohio Schedule A deduction for Ohio 529 plan contributions and tuition credit purchases in any tax year.
Also, enter any reimbursement received during the tax year of any amount deducted for college tuition and fees in any previous tax year to the extent that the amount is not otherwise included in Ohio adjusted gross income.
See R.C. 5747.01(A)(10), 5747.01(A)(19) and 5747.70