Ohio Income Allocation and Apportionment for Calculating the Nonresident Credit

Income Allocation and Apportionment for Calculating the Nonresident Credit
Form IT NRC2023 IT NRC

Ohio Nonresident Credit Calculation
Use black ink only. Use whole dollars only.

Primary taxpayer's SSN

23400102

This form is for individuals who were either full-year nonresidents or part-year residents of Ohio during the tax year above. Generally, full-year residents of Ohio should not complete this form. However, full-year Ohio residents filing a joint return with a nonresident or
part-year resident spouse should include all their income in Column B. Part-year residents should enter their dates of residency below.
Primary taxpayer’s dates of Ohio residency

Spouse’s dates of Ohio residency (if filing jointly)

Section I – Nonresident Credit Calculation
For each line in this section, enter in Column A the total income included on your federal return. Enter in Column B income earned or
received in Ohio from each of the corresponding sources. Only report amounts included in federal adjusted gross income.
Part A - Complete for taxpayers who are either part-year or full-year nonresidents of Ohio.

1. Wages, salaries, tips, and guaranteed payments (Do not include amounts

(A)
Federal Amount

(B)
Ohio Amount

paid .by a pass-through entity in which the taxpayer has a 20% or
greater direct or indirect ownership interest. See instructions)............................1.
2. Nonbusiness capital gain income........................................................................2.
3. Nonbusiness rent and royalty income..................................................................3.
4. Lottery, casino, and sports gaming winnings.......................................................4.
5. Business income (from Section II......................................................................................................................5.
6. Net Apportioned Ohio Depreciation Adjustment (from Section II, Line 22, Column B)......................................6.
7. Net additions from Ohio Schedule of Adjustments (excluding the IRC 168(k) & 179 depreciation add-back)
List the additions here:__________________________________________________________...................7.

8. Net deductions from Ohio Schedule of Adjustments (excluding the business income deduction
and the deduction of prior year 168(k) and 179 depreciation add-backs)
List the deductions here: ________________________________________________________...................8.
9. Total (Sum of lines 1 through 7, minus line 8, Column B only)..........................................................................9.

Part B - Complete only for taxpayers who are part-year residents of Ohio.
10. Nonbusiness interest and dividend income.......................................................10.
11. Pensions, annuities and IRA distributions..........................................................11.
12. Unemployment compensation...........................................................................12.
13. Other nonbusiness income................................................................................13.
14. Deductions from your federal return included in federal adjusted gross
income. List the deductions here:

........14.
15. Total (Sum of lines 10 through 13, minus line 14, Column B only)..................................................................15.
Part C - Calculation of the Nonresident Portion of Ohio Adjusted Gross Income.
16. Ohio Adjusted Gross Income (from Ohio IT 1040, line 3)......................................................16.
17. Total Income Allocated or Apportioned to Ohio (line 9 plus line 15;

if negative, enter zero).......................................................................................................... 17.

18. Nonresident Portion of Ohio Adjusted Gross Income (line 16 minus line 17;
if negative enter zero)..........................................................................................................18.
19. Divide line 18 by line 16. Carry to 4 digits without rounding. If greater than 1, enter 1........ 19.
20. Ohio Nonresident Credit. Multiply line 19 by Ohio Schedule of Credits, line 35.
Enter here and on the Ohio Schedule of Credits, line 36.....................................................20.

2023 IT NRC – page 1 of 3

2023 IT NRC
SSN:

10211411

Section II – Ohio Business Income
Report each business from which the taxpayer received business income or loss during the tax year. List the businesses in descending
order from highest “Ohio Apportioned Income” to lowest, including those businesses with no Ohio apportionment.
Use Section III of this form to calculate the amounts reported in Columns B and C. Certain taxpayers who receive an Ohio IT K-1 may be
able to attach a copy of the form in lieu of completing Section III for that entity. Such taxpayers should check the box and report the IT K-1
amounts in Columns B and C. Section III is not required for businesses with no Ohio apportionment.
Important: “Federal Business Income” is the taxpayer’s share of income they reported for federal income tax purposes. Column A is
NOT a total of Columns B and C.
(A)
Federal Business
Income

IT K-1
1. FEIN/SSN:

2. FEIN/SSN:

3. FEIN/SSN:

4. FEIN/SSN:

5. FEIN/SSN:

6. FEIN/SSN:

7. FEIN/SSN:

8. FEIN/SSN:

9. FEIN/SSN:

10. FEIN/SSN:

10.

11. FEIN/SSN:

11.

12. FEIN/SSN:

12.

13. FEIN/SSN:

13.

14. FEIN/SSN:

14.

15. FEIN/SSN:

15.

16. FEIN/SSN:

16.

17. FEIN/SSN:

17.

18. FEIN/SSN:

18.

19. FEIN/SSN:

19.

20. FEIN/SSN:

20.

(B)
Ohio Depreciation
Adjustment

21. Enter the total of all additional
businesses, if any........................................21.
22. Totals (sum of lines 1 through 21,
by column)..................................................22.

Enter the total from line 22, Column B on Section 1, line 6.
If line 22, Column C is zero or less, STOP HERE and enter that amount on Section I, line 5. Otherwise, continue to lines 23 and 24.
23. Business Income Deduction (from the Ohio Schedule of Business Income, line 13)............................ 23.
24. Ohio Business Income (line 22, Column C minus line 23; if less than zero, enter zero). Enter here
and on Section I, line 5........................................................................................................................... 24.

2023 IT NRC – page 2 of 3

2023 IT NRC
SSN:

10211411

Section III – Business-Level Income & Apportionment
Complete a separate Section III for each business with Ohio apportionment. If the taxpayer is allowed to use the IT K-1 to report income
from the pass-through entity, do not complete Section III for that entity.
Primary
Spouse
Business name / description

Owner (check
one only)

% ownership

FEIN (entities only)

Part A – Apportionment Ratio for This Business (see instructions for details)
(A)

(B)
Total
Everywhere

Within Ohio

(C)

(D)

Ratio

Weight

(E)
Weighted
Ratio

(carry to six
decimal spaces)

1. Property
(a) Owned (average cost)................

(carry to six
decimal spaces)

(b) Rented (annual rental x 8).........

x .20

= 1c.

2. Payroll.............................................
3. Sales...............................................

= 2.

x .20
x .60

= 3.

4. Ohio apportionment ratio. Add lines 1c, 2 and 3........................................................................................................

Part B – Apportionable Business Income & Deductions
Include on these lines all amounts, included on the taxpayer’s federal filing, that constitute business income. See R.C. 5747.01(B).
5. Schedule B - Interest and Ordinary Dividends .........................................................................................5.
6. Schedule C - Net Profit or Loss from Business.........................................................................................6.
7. Schedule D - Capital Gains and Losses (excluding R.C. 5747.212 amounts)..........................................7.

8. Schedule E - Supplemental Income & Loss (excluding guaranteed payments)........................................8.
9. Guaranteed payments, wages and/or compensation from a pass-through entity in which the taxpayer
has at least a 20% direct or indirect ownership interest............................................................................9.
10. Schedule F - Net Profit or Loss from Farming.........................................................................................10.
11. Other business income and/or federal conformity additions reported on Ohio Schedule of Adjustments .....11.
12. Other business deductions and/or federal conformity deductions reported on Ohio Schedule of Adjustments.....12.
13. Total of business income (sum of lines 5 through 11 minus line 12).......................................................13.
14. Income apportioned to Ohio (multiply line 4 by line 13)..........................................................................14.
15. Total R.C. 5747.212 business income.....................................................................................................15.
6. R.C. 5747.212 income apportioned to Ohio (enclose detailed computations)........................................16.
1

17. Ohio Apportioned Income (line 14 plus line 16). Enter here and on the corresponding line for this
business in Section II, Column C............................................................................................................17.

Part C – Apportionable Ohio Depreciation Adjustments from Ohio Schedule of Adjustments
Include on these lines only amounts representing Ohio’s add-back and corresponding deductions for Internal Revenue Code section
168(k) & 179 depreciation expense that are reported on Ohio Schedule of Adjustments and are attributable to the entity above.
18. IRC 168(k) & 179 depreciation expense add-back.................................................................................18.
19. Deduction of prior year 168(k) and 179 depreciation add-backs............................................................19.
20. Net apportionable Ohio Schedule of Adjustments depreciation adjustment (line 18 minus line 19)....... 20.
1. Ohio Apportioned Depreciation Adjustment (multiply line 4 by line 20). Enter here and on the
2
corresponding line for this business in Section II, Column B................................................................. 21.

2023 IT NRC – page 3 of 3

Extracted from PDF file 2023-ohio-form-it-nrc.pdf, last modified August 2023

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More about the Ohio Form IT NRC Individual Income Tax Tax Credit TY 2023

We last updated the Income Allocation and Apportionment for Calculating the Nonresident Credit in January 2024, so this is the latest version of Form IT NRC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT NRC directly from TaxFormFinder. You can print other Ohio tax forms here.

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Related Ohio Individual 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 NRC.

Form Code	Form Name
Form IT NRCE	Income Allocation and Apportionment for Calculating the Estate Nonresident Credit

Download all OH tax forms 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 NRC from the Department of Taxation in January 2024.

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Form IT NRC 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 NRC

We have a total of three past-year versions of Form IT NRC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form IT NRC

2022 Form IT NRC

2021 Form IT NRC

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