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Ohio Pass-Through Entity and Trust Withholding Tax Return
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, or request a six-month extension here .Extracted from PDF file 2025-ohio-form-it-1140.pdf, last modified August 2025Pass-Through Entity and Trust Withholding Tax Return
Do not staple or paper clip. Rev. 09/08/25 2025 Ohio IT 1140 Pass-Through Entity and Trust Withholding Tax Return 25170102 Reporting Period Start Date Use only black ink and UPPERCASE letters. Use whole dollars only. MM D D Check here if filing as a result of a Federal Partnership Adjustment (see instructions) Check here if 52/53-week filer FEIN: S corporation Reporting Period End Date MM D D Check here if amended return Partnership Y Y Check here if final return Check here if federal extension filed Entity Type (check only one): Y Y Limited liability company Trust Name of pass-through entity / trust Address State City Foreign State Code Country Code Total number of investors / beneficiaries Check below if address changed ZIP code Foreign country (if the mailing address is outside the U.S.) Number of investors / beneficiaries included on return Foreign postal code Ownership percentage of investors / beneficiaries on return Apportionment ratio, line 31 . . Check the box if the entity has filed or will file the IT 4708 return for the same filing period (see instructions). Note: Filing both the IT 1140 and the IT 4708 for the same filing period is not required. Do not staple or paper clip. If the amount on a line is negative, place a “–” in the box provided. Note: No credits are allowed on the IT 1140. 1. Tax Liability from line 27, columns A and B or line 39...................................................................1. Column (A) – Withholding Tax Column (B) – Entity Tax 2. Interest Penalty (see instructions)........................2. 3. Add lines 1 and 2..................................................3. 4. Ohio IT 1140, IT 4708, and/or IT 4738 estimated (OUPC/electronic) payments, prior year overpayments claimed on this return, and amounts previously paid with an original and/or amended 2025 return.............4. 5. Amended return only - overpayment previously requested on original and/or amended return..........5. 6. Total payments minus overpayments previously requested (line 4 minus line 5). If negative, enter zero..........................................................................6. 7. For each column, subtract line 6 from line 3 7. 8. I f the sum of line 7, columns A and B is an overpayment, enter that sum here...................... OVERPAYMENT 9. Amount of line 8 to be CREDITED toward next year’s liability .......................CREDIT CARRYFORWARD 10. Amount of line 8 to be REFUNDED (line 8 minus line 9)................................................................... REFUND Do not write in this area; for department use only. MM DD YY 2025 IT 1140 – pg. 1 of 4 Rev. 09/08/25 2025 Ohio IT 1140 FEIN 25170202 11. If the sum of line 7, columns A and B is a balance due or zero, enter here..................................................... 11. 12. Interest due on late payment of tax (see instructions).....................................................................................12. 13. Total amount due (add lines 11 and 12). Make check payable to Ohio Treasurer of State. Include the Ohio IT 1140 OUPC and write FEIN on check....................................................... AMOUNT DUE If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. Sign Here (required): I declare under penalties of perjury that this return or claim (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return and report. Pass-through entity officer or agent (print) Title of officer or agent (print) Phone number Signature of pass-through officer or agent Date (MM/DD/YY) Preparer’s name (print) Phone number Preparer’s e-mail address PTIN Instructions for this form are available at tax.ohio.gov. Mail to: Ohio Department of Taxation P.O. Box 181140 Columbus, OH 43218-1140 Check below to authorize your preparer to discuss this return with the Department. P State Partnership Representative Information (Required if filed as a result of Federal Partnership Adjustment) State Partnership Representative (Print Name) Signature of State Partnership Representative Schedule I – Qualifying Pass-Through Entities – Tax Due Use this schedule to calculate the pass-through entity’s adjusted qualifying amount of business income and tax due before payments. See instructions for all line item explanations found at tax.ohio.gov. Column (A) – Withholding Tax Column (B) – Entity Tax 14. Qualifying investors’ distributive shares of income, gain, expense and loss........................ 14. 15a.IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 2/3 add-back ratio................................................................. 15a. 15b. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 5/6 add-back ratio................................................................. 15b. 15c. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 6/6 add-back ratio.................................................................. 15c. 16. Federal conformity additions............................ 16. 17. IRC §168(k) bonus depreciation and §179 expense deductions......................................... 17. 18. Federal conformity deductions........................... 18. 19. Sum of lines 14 through 16 minus lines 17 and 18................................................................ 19. 20. Related members add-back (see instructions for complete list of related members)..................20. 21. Guaranteed payments add-back (20% or greater investors only)..................................... 21. Do not write in this area; for department use only. 2025 IT 1140 – pg. 2 of 4 Rev. 09/08/25 2025 Ohio IT 1140 FEIN 25170302 Schedule I – Qualifying Pass-Through Entities – Tax Due (con’t) Column (B) – Entity Tax Column (A) – Withholding Tax 22. Compensation add-back (20% or greater investors only).................................................. 22. 23. Sum of lines 19 through 22 (if negative, enter “0”)......................................... 23. . 24. Apportionment ratio from line 31........................ 24. . 25. Adjusted qualifying amount (multiply lines 23 and 24). If the sum of line 25 columns exceeds $1,000 continue to line 27................... 25. X .03 26. Tax rate................................................................ 26. X .03 27. Tax due (multiply lines 25 and 26).Enter here and on the corresponding column of line 1....... 27. Schedule II – Qualifying Pass-Through Entities – Apportionment Worksheet Calculate the apportionment ratio for a pass-through entity. See instructions for different apportionment calculation for financial institutions. Note: Ratios must carry to six decimal places. Check here if you are a financial institution 28. Property a) Owned (original cost) b) Rented (annual rental X 8) Within Ohio Total Everywhere Within Ohio Total Everywhere Within Ohio Total Everywhere c) Total (lines 28a and 28b) Ratio = ÷ Weight x = . . Within Ohio 29. Payroll Weighted Ratio . Total Everywhere ÷ Ratio = . Weight x = . Within Ohio ÷ 30. Sales Ratio = . Weighted Ratio . Total Everywhere Weight . x = 31. Ohio apportionment ratio (add lines 28c, 29 and 30). Enter ratio here and on line 24 above (both columns)...................31. Weighted Ratio . . Note: If the “Total Everywhere” of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight given to the combined number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only one factor, use 100%. Do not write in this area; for department use only. 2025 IT 1140 – pg. 3 of 4 Rev. 09/08/25 2025 Ohio IT 1140 FEIN 25170402 Schedule III – Trusts – Tax Due Use this schedule to calculate the adjusted qualifying amount and tax due before payments for nonresident individual beneficiaries of a trust. See instructions for all line-item explanations found at tax.ohio.gov. 32. Sum of all distributions to nonresident individuals of income or gain attributable to the trust’s ownership of or disposition of either tangible personal property located in Ohio or real property located in Ohio................................................................................................................ 32. 33a IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 2/3 add-back ratio.......................................................................................................................... 33a. 33b. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 5/6 add-back ratio............................................................................................................................ 33b. 33c. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 6/6 add-back ratio............................................................................................................................ 33c. 34. Federal conformity additions.......................................................................................................34. 35. IRC §168(k) bonus depreciation and §179 expense deductions..................................................35. 36. Federal conformity deductions.......................................................................................................36. 37. Adjusted qualifying amount (sum of lines 32 through 34 minus lines 35 and 36)..........................37. 38. Tax rate..........................................................................................................................................38. X .03 39. Tax due: multiply lines 37 and 38. Enter here and on line 1, column A..........................................39. Do not write in this area; for department use only. 2025 IT 1140 – pg. 4 of 4 Rev. 09/30/25 2025 Ohio IT K-1 Use only black ink and UPPERCASE letters. For taxable year beginning Pass-through entity / Fiduciary filing: 25300102 Amended K-1 and ending IT 1140 IT 4708 Part I - Investor/Owner/Beneficiary Investor’s/owner’s/beneficiary’s SSN IT 4738 Not included on entity return Investor’s/owner’s/beneficiary’s FEIN Investor’s/owner’s/beneficiary’s name Investor’s/owner’s/beneficiary’s address City State Ownership Percentage ZIP code Foreign State Code Country Code Ending Beginning Profit-sharing.............................................. % % Loss-sharing............................................... % % Ownership of capital................................... % % % Beneficiary’s income distribution % (trust/estates only)........................................................... Part II - Entity Information NAICS code FEIN Entity Type Entity name Entity address City State ZIP code Within Ohio Apportionment Country Code Total Everywhere Property...................................................... / Payroll........................................................ / Sales.......................................................... / Total apportionment ratio.......................................................................................................... Foreign State Code . Do not write in this area; for department use only. 2025 IT K-1 – pg. 1 of 3 Rev. 09/30/25 2025 Ohio IT K-1 Use only black ink and UPPERCASE letters. 25300202 FEIN: Part III - Investor’s/Owner’s/Beneficiary’s Ohio Depreciation Adjustments Total 1a. Current year IRC §168(k) bonus depreciation & §179 expense ..............................................................1a. Ohio 1b. Total deduction of prior year IRC §168(k) bonus depreciation & §179 expense Ohio add-backs.. 1b. Part IV - Investor’s/Owner’s/Beneficiary’s Share of Ohio Income 2a. Pass-through entity/electing passthrough entity/trust & estate income......... 2a. Total Ohio 2b. Guaranteed payments or compensation (20% or greater investors only)................ 2b. 2c. Net Ohio depreciation adjustment...... 2c. 2d. Total taxable income (sum of 2a through 2c for each column).................................. 2d. Part V - Investor’s/Owner’s/Beneficiary’s Share of Ohio Tax Credits 3. Direct pass-through entity credit (Ohio tax paid by this entity after nonrefundable business credits and refunds)....................................................................................................................................................... 3. 3a. Total amount to be added back from direct tax paid on an IT 4738 (Line 1 of the EPTE Add-back Schedule)................................................................................................................................................. 3a. 3b. Total amount to be added back from direct entity tax paid to other states (Line 1 of the EPTE Add-back Schedule).................................................................................................................................................. 3b. 4. Indirect pass-through entity credits or withholding (attach IT K-1/W2/1099).......................................... 4. Include the FEIN for any indirect pass-through entities 4a. Total amount to be added back from indirect tax paid on an IT 4738 (Line 2 of the EPTE Add-back Schedule).......................................................................................................................................................4a. 4b. Total amount to be added back from indirect entity tax paid to other states (Line 2 of the EPTE Add-back Schedule).............................................................................................................................................4b. 5. Refundable business credits.................................................................................................................. 5. 5a. Credit type code............... 5a. Percentage of credit claimed...................................... 5a. 5b. Credit type code............... 5b. Percentage of credit claimed...................................... 5b. 5c. Credit type code............... 5c. Percentage of credit claimed...................................... 5c. 6. Nonrefundable business credits............................................................................................................. 6. Do not write in this area; for department use only. 2025 IT K-1 – pg. 2 of 3 Rev. 09/30/25 2025 Ohio IT K-1 EPTE Add-back Schedule 25300302 FEIN: Use the Ohio IT K-1 EPTE Add-back Schedule to report the tax paid by this entity or by an electing pass-through entity directly or indirectly owned by this entity on the Ohio IT 4738, Electing Pass-Through Entity Income Tax Return and/or on another state’s entity income tax return. Include the electing pass-through entity tax paid (IT 4738 payments submitted) and income tax paid to other states in this schedule if it was included as a specified income tax payment and reflected in the partner’s or shareholder’s distributive or pro-rata share of non-separately stated income or loss reported on IRS Schedule K-1 or a similar form pursuant to IRS Notice 2020-75 or any similar guidance issued by the Internal Revenue Service. An individual taxpayer is required to add back their proportionate share of IT 4738 and other states entity taxes paid on the IT 1040, Ohio Schedule of Adjustments, if not included in federal or Ohio adjusted gross income. A trust or estate is required to add back its proportionate share of IT 4738 and other states’ entity taxes paid on the IT 1041, Schedule I, if not included in federal or Ohio taxable income. Reporting this information to your partners or shareholders will assist in the proper determination of the add-back. See R.C. 5747.01(A) (36), (A)(41), (S)(15), and (S)(16). Line 1: Ohio IT 4738 and other states specified income tax payments reported by this entity for federal income tax purposes: FEIN: Direct IT 4738 Tax Paid: Direct Tax Paid to Other States: Enter on line 3a of the Ohio IT K-1 Enter on line 3b of the Ohio IT K-1 Line 2: Ohio IT 4738 and other states’ specified income tax payments reported by an entity directly or indirectly owned by this entity for federal income tax purposes: FEIN: Indirect Tax Paid: Indirect Tax Paid to Other States Total Indirect IT 4738 Tax Paid: Total Indirect Tax Paid to Other States: Enter on line 4a of the Ohio IT K-1 Enter on line 4b of the Ohio IT K-1 Line 3: Ohio IT 4738 specified income tax payments reported by this entity for federal income tax purposes: Total IT 4738 Tax Paid: Line 4: Other states’ specified income tax payments reported by this entity or an entity directly or indirectly owned by this entity for federal income tax purposes: Total Tax Paid to Other States: Do not write in this area; for department use only. 2025 IT K-1 – pg. 3 of 3
Form IT 1140
More about the Ohio Form IT 1140 Corporate Income Tax Tax Return TY 2025
We last updated the Pass-Through Entity and Trust Withholding Tax Return in March 2026, so this is the latest version of Form IT 1140, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form IT 1140 directly from TaxFormFinder. You can print other Ohio tax forms here.
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File Now with TurboTaxRelated Ohio Corporate Income Tax Forms:
TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Ohio Form IT 1140.
| Form Code | Form Name |
|---|---|
| Form IT 1140ES | Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts |
| Form IT 1140P | Ohio Withholding Tax Payment Coupon for Pass-Through Entities and Trusts |
View all 83 Ohio Income Tax Forms
Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form IT 1140 from the Department of Taxation in March 2026.
Form IT 1140 is an Ohio Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Ohio Form IT 1140
We have a total of fifteen past-year versions of Form IT 1140 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2016 Form IT 1140
PTE_IT1140_02_Return_Final_2016_FS_103116.indd
2015 Form IT 1140
PTE_IT1140_Return_Scannable_Final_2015_FS_112415.indd
2014 Form IT 1140
PIT_IT1140_Return_Scannable_Final_2014_FS_111214.indd
2013 Form IT 1140
PIT_IT1140_Return_Scannable_Final_2012_FI_112912.indd
2012 Form IT 1140
PIT_IT1140_Return_Scannable_Final_2012_FI_112912.indd
2011 Form IT 1140
PIT_IT1140_Return_Final_2011_FI_062411.indd
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