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Ohio Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit
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Extracted from PDF file 2019-ohio-form-it-2023.pdf, last modified April 2015Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit
Tax Year IT 2023 Rev. 1/15 10211411 IT 2023 Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit Include this three-page form with Ohio form IT 1040 (individuals) or Ohio form IT 1041 (estates). Taxpayer name SSN / FEIN Business name / Trust % ownership SSN / FEIN Complete a separate Part I and Part II for each entity/business in which you hold an ownership interest. Part I A. Business Income Before Deductions 1a. Self-employment income (federal Schedule C, line 31; C-EZ, line 3; or F, line 34) .............................. 1a. b. Guaranteed payments and/or compensation from each pass-through entity of at least a 20% direct or indirect ownership interest. Note: Reciprocity agreements do not apply ......................................... 1b. 2. Add-back for expenses paid to related members and to certain investors’ family members (see instructions) ............................................................................................................................................ 2. 3. Ordinary income (loss) from trade or business activities (to the extent not shown on line 1a and/or line 1b) .................................................................................................................................................... 3. 4. Net income (loss) from rental activities, net royalties, interest income and dividend income ................. 4. 5. Net capital gain (loss) and other gain (loss) ........................................................................................... 5. 6. Add adjustments from I.R.C. section 168(k) and qualifying 179 expenses (see line instructions) ......... 6. 7. Other items of income and gain separately stated on federal Schedule K-1 and miscellaneous federal income tax adjustments, if any ................................................................................................... 7. 8. Total business income (loss) (add lines 1 through 7) ............................................................................. 8. 00 00 00 00 00 00 00 00 00 B. Deductions From Business Income 9a. Keogh deduction, self-employment tax deduction and self-employed health insurance deduction ....... 9a. b. Deduct adjustments for the depreciation expenses added back in prior years (see line instructions)....... b. c. Other items of deduction and loss separately stated on federal Schedule K-1 if such deductions are allowable in computing federal adjusted gross income (individuals) or federal taxable income (estates) ...........c. d. Other business income deductibles (describe) and miscellaneous federal income tax adjustments, if any ............d. 00 00 00 00 00 e. Total of lines 9a through 9d .................................................................................................................... e. C. Net Business Income, Apportionment 10. Net business income (line 8 minus line 9e). Enter here and on Part IV, line 1, column C.................... 10. 11. Less: Gain described in Ohio Revised Code section (R.C.) 5747.212 (add losses described in that section) if such gain (loss) is included in any one or more lines above .................................................11. 12. Line 10 minus line 11 (if line 11 is a gain); line 10 plus line 11 (if line 11 is a loss) ............................... 12. 13. Ohio apportionment ratio (Part II, line 4) .............................................................................................. 13. 14. Total business income apportioned to Ohio (multiply line 12 by line 13) .............................................. 14. 14a. Amount of the line 11 gain (loss) apportioned to Ohio (enclose detailed computations) .................... 14a. b. Enter the total of lines 14 and 14a here and on Part IV, line 1, column A............................................... b. 15. Total business income not apportioned to Ohio (line 10 minus line 14b). Enter here and on Part IV, line 1, column B .................................................................................................................................... 15. 00 00 00 . 00 00 00 00 Part II – Apportionment Formula for Business Income (1) Within Ohio (2) Total Everywhere (3) (4) Ratio Weight (5) Weighted Ratio (carry to six decimal places) 1. Property (a) Owned (average cost) ............... (b) Rented (annual rental x 8) ......... ÷ (c) Total (lines 1a and 1b) ............... x .20 = = 2. Payroll (see Exclusions on page 4 = of the instructions) ........................... x .20 = ÷ 3. Sales (see Exclusions on page 5 = ÷ of the instructions) ........................... x .60 = 4. Ohio apportionment ratio. Add lines 1c, 2 and 3 (enter ratio here and on Part I, C, line 13) .............................. . 1c. . . 2. . 3. 4. . . . -1 (carry to six decimal places) Taxpayer name IT 2023 Rev. 1/15 SSN / FEIN Part III – Nonbusiness Income and Deductions (See definitions and discussion on pages 1 and 5 of the instructions.) Note: Do not include in Part III either guaranteed payments or compensation you received from each pass-through entity in which you have at least a 20% direct or indirect ownership interest. Do not include in this part any compensation you received from any pass-through entity in which any of your family members directly or indirectly own at least 40% of that pass-through entity. Show such guaranteed payments and compensation in Part I, A, line 1b. Use Part III to allocate, in accordance with R.C. 5747.20, 5747.22, 5747.212, 5747.221, 5747.23 and 5747.231, all items of nonbusi ness income and deductions included in either Ohio adjusted gross income for individuals or Ohio taxable income for estates. Unless the taxpayer establishes otherwise, pass-through income, deduc tions, gains and losses recognized by a limited liability company, sole proprietorship, partnership or S corporation are items of busi ness income that the taxpayer must apportion (rather than allocate) using the business income portion of the worksheet (see Part I). A. Nonbusiness Income 1. Wages, salaries, tips, guaranteed payments (see note above) ............................................ 1. (A) Ohio Portion (B) Non-Ohio Portion (C) Total 00 00 00 2. Interest ......................................................... 2. 00 00 00 3. Dividends ..................................................... 3. 00 00 00 00 00 00 00 00 00 00 00 00 7. Pensions, annuities, IRA distributions .......... 7. 00 00 00 8. Nonbusiness income (loss) from rental activity .......................................................... 8. 00 00 00 9. Unemployment compensation...................... 9. 00 00 00 10. Taxable Social Security benefits ................ 10. 00 00 00 11. Other income...............................................11. 00 00 00 12. Total nonbusiness income (add lines 1 through 11) ................................................. 12. 00 00 00 4. State and local tax refunds........................... 4. 5. Alimony received .......................................... 5. 6. Capital gain (loss) and other gain (loss)....... 6. B. Deductions From Nonbusiness Income Note: Do not report here any amount listed on Ohio form IT 1040, Schedule A or Ohio form IT 1041, Schedule A. 13. Educator expenses .................................... 13. 00 00 00 14. Health savings account deduction ............. 14. 00 00 00 15. Moving expenses ....................................... 15. 00 00 00 16. Penalty on early withdrawal of savings ...... 16. 00 00 00 17. Alimony paid............................................... 17. 00 00 00 18. IRA deduction ............................................. 18. 00 00 00 19. Student loan interest deduction.................... 19. 00 00 00 20. Tuition and fees ............................................ 20. 00 00 00 21. Total deductions (add lines 13 through 20).. 21. 00 00 00 22. Net nonbusiness income (line 12 minus line 21; enter here and in Part IV, line 2, columns A, B and C, respectively)............................ 22. 00 00 00 -2 Taxpayer name IT 2023 Rev. 1/15 SSN / FEIN Part IV – Summary of Business and Nonbusiness Income (A) Ohio Portion 1. Business income (enter in columns A, B and C the amounts from Part I, C, lines 14b, 15 and 10 respectively) .........................................1. (B) Non-Ohio Portion (C) Total 00 00 00 00 00 00 3. Total business and nonbusiness income (add lines 1 and 2 down, by column) ........................3. 00 00 00 4. Enter the Ohio form IT 1040, Schedule A net adjustments or Ohio form IT 1041 Schedule A net adjustments (see Note #1 below) ...............4. 00 00 00 5. Line 3 plus or minus line 4 down, by column (see Notes #2, #3 and #4 below)......................5. 00 00 00 2. Net nonbusiness income (enter in columns A, B and C the amounts from Part III, B, line 22, columns A, B and C, respectively) ..............2. Note 4: Enter the amount shown on line 5, column B on the ap propriate line of either Schedule D of Ohio form IT 1040 (for indi viduals only) or Schedule D of Ohio form IT 1041 (for estates only). For nonresidents and part-year residents, the amount on line 5, column B is the portion of either Ohio adjusted gross income for individuals (from Ohio form IT 1040, line 3) or Ohio taxable income for estates (from Ohio form IT 1041, line 3) that was not earned or received in Ohio. Note 1: Exclude from line 4 the depreciation adjustment(s) and miscellaneous federal income tax adjustments, if any, reported in Part I of this worksheet. Note 2: The amount shown on line 5, column C should be the same amount shown either on line 3 of Ohio form IT 1040 or on line 3 of Ohio form IT 1041. Note 3: The amount shown on line 5, column C, must equal line 5, column A plus B. -3
PIT IT2023
More about the Ohio Form IT 2023 Individual Income Tax Tax Credit
Form IT 2023 requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit in May 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Ohio Department of Taxation. You can print other Ohio tax forms here.
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TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Individual Tax Instructions | Individual Income Tax Instruction Booklet |
| Income Tax Instructions | Income Tax Instruction Booklet |
| Form IT 1040 | Ohio Individual Income Tax Return Bundle |
| Form IT 1040ES | Income Tax Estimated Payment Vouchers and Instructions |
| Form IT 1040EZ | Ohio Individual Income Tax EZ Return |
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 2023 from the Department of Taxation in May 2021.
Form IT 2023 is an Ohio Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Ohio Form IT 2023
We have a total of seven past-year versions of Form IT 2023 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2016 Form IT 2023
PIT IT2023
2015 Form IT 2023
PIT IT2023
2014 Form IT 2023
PIT_IT2023_Return_Final_FI_121912.indd
2012 Form IT 2023
PIT_IT2023_Return_Final_FI_121912.indd
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