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Ohio Income Allocation and Apportionment for Calculating the Estate Nonresident Credit
Extracted from PDF file 2023-ohio-form-it-nrce.pdf, last modified November 2023Income Allocation and Apportionment for Calculating the Estate Nonresident Credit
Tax Year IT NRCE Rev. 11/23 10211411 Ohio IT NRCE – Income Allocation and Apportionment for Calculating the Estate Nonresident Credit Use this form for tax years 2018 and forward. This form is for nonresident estates for the tax year entered above. Include a completed copy of this form when filing the Ohio IT 1041. Name of estate FEIN/SSN Section I – Nonresident Credit Calculation For each of the lines in this section, include in Column A the total income included on the estate’s federal return for the tax year. Include in Column B income earned or received in Ohio from each of the corresponding sources. Only report items of income or deductions that are included in federal taxable income and Ohio adjustments to federal taxable income. Important: No item of income or deduction can be included on more than one line in Parts A and B of this section. If an item is business income, then it can only be included on line 5 (determined by completing Sections II and III). (A) Federal Amount Part A – Income and Deductions (B) Ohio Amount 1. Nonbusiness Interest & Dividends..............................................................1. 00 00 2. Nonbusiness Rents & Royalties..................................................................2. 00 00 3. Nonbusiness Capital Gains.........................................................................3. 00 00 4. Nonbusiness Other Income........................................................................4. 00 00 5. Business Income (From Section II).............................................................5. 00 00 6. Lottery & Casino Winnings..........................................................................6. 00 00 7. Net Apportioned Depreciation Adjustments (From Section II, Line 22, Column B)................................ 7. 00 8. Net Additions from Ohio Schedule II Additions (excluding depreciation reported in Section II)..................................................................................8. 00 00 9. Net Deductions from Ohio Schedule II Deductions (excluding depreciation reported in Section II)..................................................................................9. 00 00 10. Income Distribution Deduction..................................................................10. 00 00 11. Federal Taxable Income Deductions (excluding Income Distribution Deduction).................................................................................................11. 00 00 12. Total (Sum of lines 1-8, Minus Sum of Lines 9-11).......................................12. 00 00 Part B – Portion of Taxpayer’s Ohio Taxable Income Not Allocable or Apportionable to Ohio Deductions 13. Ohio Taxable Income (from IT 1041, line 3) ..........................................................................................13. 00 14. Total Ohio Income (Section I, Column B, Line 12).................................................................................14. 00 15. Income not allocable or apportionable to Ohio (Line 13 - Line 14. Include here and on Estate Nonresident Credit Schedule).....................................................................................................15. 00 Federal Privacy Act Notice Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social Security number in order to administer this tax. -1- IT NRCE Rev. 11/23 10211411 Name of estate FEIN/SSN Section II – Ohio Business Income Report below each entity/business from which the taxpayer received business income or loss during the tax year. Entities/businesses should be listed in descending order from highest “Ohio Apportioned Income” to lowest. The amounts reported in columns B and C should be calculated using Section III of this form found on page 3. However, if the taxpayer received an Ohio IT K-1 from a pass-through entity in which they are an investor, attach a copy with the Ohio IT K-1 in lieu of completing Section III for that entity. Check the box indicating an Ohio IT K-1 is attached and report the corresponding amounts from the Ohio IT K-1 in columns B and C. Entities/businesses with no nexus in Ohio should be included in this section but do not require a Section III to be completed. Important: “Federal Business Income” is the taxpayer’s share of income 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. Income from FEIN/SSN: 1. 2. Income from FEIN/SSN: 2. 3. Income from FEIN/SSN: 3. 4. Income from FEIN/SSN: 4. 5. Income from FEIN/SSN: 5. 6. Income from FEIN/SSN: 6. 7. Income from FEIN/SSN: 7. 8. Income from FEIN/SSN: 8. 9. Income from FEIN/SSN: 9. 10. Income from FEIN/SSN: 10. 11. Income from FEIN/SSN: 11. 12. Income from FEIN/SSN: 12. 13. Income from FEIN/SSN: 13. 14. Income from FEIN/SSN: 14. 15. Income from FEIN/SSN: 15. 16. Income from FEIN/SSN: 16. 17. Income from FEIN/SSN: 17. 18. Income from FEIN/SSN: 18. 19. Income from FEIN/SSN: 19. 20. Income from FEIN/SSN: (B) Ohio Apportioned Depreciation Adj. (C) Ohio Apportioned Income 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 20. 00 00 00 21. Enter the total of all additional entities, if any............................................................. 21. 00 00 00 22. Totals (sum of lines 1 through 21, by Column)........................................................ 22. 00 00 00 Enter the total from column A, line 22 on Section I, line 5, column A. Enter the total from column B, line 22, on Section I, line 7. If line 22, column C, is zero or less, enter the amount from line 22, column C, on Section I, line 5, column B and STOP HERE. -2- IT NRCE Rev. 11/23 10211411 Section III – Entity/Source-Level Business Income & Apportionment A separate Section III must be completed for each entity/source of business income with nexus in Ohio. However, if an Ohio IT K-1 has been provided to the taxpayer by a pass-through entity, a copy of the Ohio IT K-1 should be attached with this form in lieu of completing a Section III for that entity. Name of estate FEIN/SSN Business name/description FEIN/SSN Part A - Apportionment Ratio for This Entity/Source (2) Total Everywhere (1) Within Ohio (3) Ratio (4) Weight (carry to six decimal places) 1. Property. (5) Weighted Ratio (carry to six decimal places) (1a) Owned (original cost)......................................... (1b) Rented (annual rental x 8)................................. ÷ = . x = 1c. . ÷ = . x = 2. . = x = . ÷ 4. Ohio apportionment ratio. Add lines 1c, 2 and 3....................................................................................................... 3. . 4. . (1c) Total (lines 1a plus line 1b)................................. 2. Payroll (see Exclusions in the instructions)............................................................. 3. Sales (see Exclusions in the instructions)............................................................ Part B - Apportionable Business Income & Deductions Include on these lines all amounts, included on the taxpayer’s federal filing, that constitute business income from the entity/source entered above. See R.C. 5747.01(B). 00 5. Schedule B - Interest and Ordinary Dividends............................................................................................5. 00 6. Schedule C - Profit or Loss from Business.................................................................................................6. 7. Schedule D - Capital Gains and Losses.....................................................................................................7. 00 8. Schedule E - Supplemental Income & Loss (excluding guaranteed payments).........................................8. 00 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. 00 10. Schedule F - Profit or Loss from Farming..............................................................................................10. 00 11. Other business income and/or federal conformity additions reported on Ohio Schedule II....................11. 00 12. Other business deductions and/or federal conformity deductions reported on Ohio Schedule II...........12. 00 13. Total Business Income (sum of lines 5 through 11 minus line 12)..........................................................13. 00 4. Gain (loss) described in R.C. 5747.212 if any such gain (loss) is included in the lines above...............14. 1 15. Line 13 minus line 14 (if line 14 is a loss); line 13 plus line 14 (if line 14 is a gain)................................ 15. 00 00 16. Non-R.C. 5747.212 income apportioned to Ohio (multiply line 4 by line 15).......................................... 16. 00 17. R.C. 5747.212 income apportioned to Ohio (enclose detailed computations)........................................17. 00 18. Ohio Apportioned Income (line 16 plus line 17). Enter here and on the line for this entity/source in Section II, column C................................................................................................................................18. 00 Part C - Apportionable Ohio Depreciation Adjustments from Ohio Schedule II Include on these lines only amounts representing Ohio’s add-back and corresponding deductions for IRC §168(k) bonus depreciation and §179 expense that are reported on Ohio Schedule II and are attributable to the entity/source above. 00 19. IRC §168(k) bonus depreciation and §179 expense add-back..............................................................19. 20. Deduction of prior year IRC §168(k) bonus depreciation and §179 expense add-back.........................20. 00 21. Net apportionable Ohio Schedule II depreciation adjustment (line 19 minus line 20)............................ 21. 00 22. Ohio Apportioned Depreciation Adjustment (multiply line 4 by line 21). Enter here and on the line for this entity/source Section II, column B...............................................................................................22. -3- 00 IT NRCE - Ohio Nonresident Credit Calculation These instructions are used to complete the form IT NRCE and Schedule V of the Ohio IT 1041. Estates must use the IT NRCE to calculate the nonresident portion of their federal taxable income. This amount is used to calculate the Ohio nonresident credit. Only nonresident estates may use this form. Ohio; OR ● Resulted from the transfer of tangible personal property that, when transferred, was located in Ohio. See R.C. 5747.20(A) and (B)(2). Include this form with the completed IT 1041 and retain a copy for record. If the tax preparation software allows for PDF attachments, the trust/estate should include a copy of this form. Line 4 – Nonbusiness Other Income Enter other nonbusiness income reported on the federal return, and paid or accrued and allocated to Ohio in Column B. Individuals should use the IT NRC instead of the IT NRCE to calculate their Ohio nonresident credit. Both forms are available at tax.ohio.gov. Do not enter any income directly deducted on Ohio Schedule II, such as state and local tax refunds. Section I – Nonresident Credit Calculation See R.C. 5747.20(B)(6). All Ohio nonresident estates must complete Part A and Part B. Line 6 – Lottery and Casino Winnings Enter lottery prizes and casino winnings in Column B that were: For Column A (Federal Amount), enter only the specified items of income to the extent they are included in the calculation of the federal taxable income. ● Paid by the Ohio lottery commission; OR ● Paid by a casino located in Ohio. Except for line 5, list only non-business income amounts in column B. All Ohio business income should be listed on line 5 after completing Sections II and III of this form. Also enter any income from the sale of a lottery prize issued by the Ohio lottery commission. See R.C. 5747.20(A), (B)(5) and (B)(7). Line 1 – Nonbusiness Interest and Dividend Income Line 8 – Net Additions from Ohio Schedule II Enter interest and dividends paid or accrued and allocated to Ohio in Column B. See R.C. 5747.20(B)(6). Line 2 – Nonbusiness Rent and Royalty Income Do not include any §168(k) and §179 depreciation expense add-back made on Ohio Schedule II. Such amounts are already included in the calculation of line 7. Enter rents and royalties in Column B that were received or derived: Only include the portion of other Ohio Schedule II additions that were: ● From real property located in Ohio; ● From tangible personal property to the extent utilized in Ohio; OR ● From patents or copyrights to the extent they were utilized in Ohio. ● Paid or accrued and allocated to Ohio; OR ● Related to Ohio activities. Ohio law defines when tangible personal property, patents, and copyrights are “utilized in Ohio.” Only include the portion of other Ohio Schedule II deductions that were: See R.C. 5747.20(A), (B)(3) and (B)(4). ● Paid or accrued and allocated to Ohio; OR ● Related to Ohio activities. See R.C. 5747.20(B)(6). Line 9 – Net Deductions from Ohio Schedule II Line 3 – Nonbusiness Capital Gain Income Certain Ohio Schedule II deductions either do not affect the calculation of the Ohio nonresident credit or are accounted for elsewhere on this form. Enter capital gains and/or losses in Column B that: ● Resulted from the transfer of real property located in -4- Do not enter any amounts directly deducted on the following lines of Ohio Schedule II: with only lines 1-20 completed. Total all businesses reported on the additional page 2(s) on line 21. ● Line 33 – State or Municipal Income Tax Overpayments ● Line 39 – Ohio Depreciation Deduction For each business, enter: ● The total business income included on the federal return in Column A; ● The Ohio depreciation adjustment in Column B (from Section III, line 21); ● The Ohio apportioned income in Column C (from Section III, line 17). See R.C. 5747.20(B)(6). Line 10 – Income Distribution Deduction Deduct income distribution deduction utilized on page 1 of the federal 1041 on Section I, Column A. Deduct income distribution deduction at the same ratio of Ohio income to Federal income on Section I, Column B based on amounts from lines 1-6. For more information on how to determine this amount, see page 21. ! CAUTION Each column is independently calculated for each business. Column A is not a total of Columns B and C. If you have an Ohio IT K-1 for a business, the entity must still list that business and check the “IT K-1” box. Additionally, the entity must enter: Example: An estate has $1,000,000 in business income. $100,000 is apportioned to Ohio. There is a $500,000 distribution made to the beneficiaries. $100,000 $1,000,000 = 0.1 ● Federal distribution deduction = $500,000 ● Ohio distribution deduction = $50,000 ● The total business income included on the federal return in Column A; ● The Ohio depreciation adjustment in Column B (from Ohio IT K-1, line 1c); ● The Ohio apportioned income in Column C (from Ohio IT K-1, line 1a plus line 1b). Line 11 – Federal Taxable Income Deduction Line 22 – Column Totals Deduct the total amount of allowable federal deductions utilized on page 1 of the federal 1041 on Section I, Column A. Column A: This is the total of all business income reported on the federal return. Column B: This is the total of all Ohio apportioned depreciation adjustments. The total may be a positive or negative number. Enter this amount on Section I, line 7. Deduct the total amount of allowable federal deductions at the same ratio of Ohio income to Federal income on Section I, Column B based on amount from lines 1-6. Column C: This is the total of all Ohio apportioned business income. It may be positive or negative. Enter the amount on Section I, line 5. Example: An estate has $700,00 in nonbusiness income; $35,000 is allocated to Ohio. Section III – Business-Level Income & Apportionment There are $200,000 in deductions reported on the federal 1041. $35,000 $700,000 Complete a separate Section III for each business having property, payroll, and/or sales in Ohio. However, if an Ohio IT K-1 reporting income from a pass-through entity is attached with the IT NRCE, Section III does not need to be completed for that entity. = 0.05 ● Federal distribution deduction = $200,000 ● Ohio distribution deduction = $10,000 For each Section III completed, include the name of estate, FEIN / SSN, and ownership percentage in the business, as well as the business’ name and FEIN (if applicable) in the spaces provided. Section II – Ohio Business Income List every business in which the entity held an ownership interest during the tax year. If the entity has more than 20 businesses, include additional page 2(s), -5- Part A Line 1(a) – Property Owned Calculate a separate apportionment ratio for each business listed in Section III. Ohio apportionment is based on a three-factor weighted ratio. Column A: Enter the average value of all Ohio business property owned during the tax year. The three factors are property and payroll, each weighted at 20%, and sales, weighted at 60%, for a total of 100%. However, if any factor’s “total everywhere” is zero, the weights of the remaining factors must be proportionately increased so that the total remains 100%. Property owned by the business is valued at its original cost. Column B: Enter the average value of all business property owned during the tax year. Line 1(b) – Property Rented Column A: Enter the average value of all Ohio business property rented during the tax year. Example: ABC LLC is a single-member LLC with no employee payroll. When calculating its Ohio apportionment ratio, ABC LLC must weight its property factor at 25% and its sales factor at 75%. Column B: Enter the average value of all business property rented during the tax year. Property rented by the business is valued at eight times the net annual rental rate (annual rental expense less subrental receipts). If this business receives income from pass-through entities, its apportionment ratio calculation must include the proportionate share of each lower-tiered entity’s property, payroll and sales. Line 2 – Payroll Factor Line 1 – Property Factor The payroll factor is the ratio of: The property factor is the ratio of: Total compensation paid in Ohio Average value of property in Ohio Average value of property everywhere Total compensation paid everywhere “Compensation” means any form of remuneration paid to an employee for personal services. Compensation does not include any of the following: “Property” includes any real and tangible personal property that is owned, rented, subrented, leased and/or subleased in the course of a trade or business. Property does not include any of the following: ● Amounts paid to employees for services unrelated to a trade or business; ● Amounts reclassified as a distributive share of income from a pass-through entity under R.C. 5733.40(A)(7); AND ● Amounts paid to employees who are primarily engaged in qualified research. ● Construction in progress; ● Property not used in a trade or business; ● Property for which Ohio has issued an air, noise,or industrial water pollution control certificate; AND ● Property used exclusively during the tax year for qualified research. Note: Compensation paid to certain employees at an urban job and enterprise zone facility, for which Ohio has issued a Tax Incentive Qualification Certificate, should be included only in Column B. Note: The original cost of qualifying improvements to property in an enterprise zone, for which Ohio has issued a Tax Incentive Qualification Certificate, should be included only in Column B. The “average value” of business property is calculated by averaging the total value of all applicable property owned or rented at the beginning and end of the tax year. See R.C. 5747.21(B) and 5733.05(B)(2)(b). Column A: Enter the total compensation paid in Ohio during the tax year. Compensation is paid in Ohio if: ● Employee’s job is entirely in Ohio; ● Employee’s job is primarily in Ohio with only incidental work outside Ohio; ● Employee performs services in Ohio and either See R.C. 5747.21(B) and 5733.05(B)(2)(a). -6- the headquarters, or, if no headquarters exists, the place from which the service is directed or controlled, is in Ohio; OR ● Employee is a resident of and performs some services in Ohio, and the property to the extent the property was used in Ohio. property to the extent the property was used in Ohio; ● Receipts from the right to use certain intellectual property in Ohio; ● Receipts from the sale of real property located in Ohio; AND ● Rents and royalties from real property located in Ohio. Line 3 – Sales Factor Note: For tangible personal property, where the property is “received by the purchaser” is not the same as where the purchaser takes physical or legal possession. Instead, it is considered “received” where it is ultimately used by the purchaser. The sales factor is the ratio of: Total sales in Ohio Total sales everywhere “Sales” includes gross business receipts such as: See R.C. 5733.05(B)(2)(c)(i) and (ii). ● Receipts from the sale of real property, tangible personal property, or services; ● Receipts from rents and royalties from real and tangible personal property; OR ● Receipts from the transfer of or the right to use intellectual property such as trademarks, trade names, patents, and copyrights. Column B: Enter the gross receipts from sales everywhere during the tax year. Line 4 – Ohio Apportionment Ratio The amount on this line represents the Ohio apportionment ratio for this business. This is used in Parts B and C to determine: “Sales” does not include: ● Income apportioned to Ohio; AND ● Ohio apportioned depreciation adjustments from Ohio Schedule II. ● Interest and dividends; ● Receipts from the transfer of intangible property other than trademarks, trade names, patents, copyrights or other similar intellectual property; ● Receipts from the transfer of real or tangible personal property that is either a capital asset or an Internal Revenue Code section 1231 asset; AND ● Receipts from sales to certain public utilities, insurance companies, and financial institutions described in R.C. 5733.05(B)(2)(c). Part B For each Section III completed, enter only amounts that are both included in the calculation of the federal adjusted gross income and are “business income” under Ohio law. Remember, because of differences between federal and Ohio law, some amounts reported as business income on the federal return may not be business income on this schedule. Do not simply list the amounts from the federal return. Note: Income amounts excluded from the sales factor may still be considered business income under Ohio law. For more information on how Ohio defines business income and examples of business income, see page 13. See also R.C. 5747.01(B) and 5733.40(A)(7). See R.C. 5747.21(B) and 5733.05(B)(2)(c). Column A: Enter gross receipts from sales within Ohio during the tax year. Sales within Ohio include all of the following: ● Receipts from sales of tangible personal property, less returns and allowances, to the extent the property was received by the purchaser in Ohio; ● Receipts from services to the extent the purchaser ultimately used or received the benefit of the services in Ohio; ● Rents and royalties from tangible personal property to the extent the property was used in Ohio; ● Receipts from the transfer of certain intellectual Line 5 – Schedule B, Interest and Ordinary Dividends Enter taxable interest and ordinary dividends reported on federal Schedule B that qualify as business income. Line 6 – Schedule C, Profit or Loss from Business Enter the net profit or loss from the business reported on federal Schedule C. Show a business loss as a negative number. -7- Line 7 – Schedule D, Capital Gains and Losses Also, enter any federal conformity deductions reported on Ohio Schedule II related to this business. Enter capital gains or losses reported on federal Schedule D that qualify as business income. Show a net capital business loss as a negative number. Line 15 – Total R.C. 5747.212 Income Enter any R.C. 5747.212 income or loss included in the federal adjusted gross income. “R.C. 5747.212 income” is gain or loss resulting from the transfer of an ownership interest in a closely held business having nexus with Ohio. Show the amount as a negative number if the amount was a loss. Do not include any amounts that represent a R.C. 5747.212 gain or loss. Instead, include those amounts on line 15. Line 8 – Schedule E, Supplemental Income and Loss Enter the net business income or loss reported on federal Schedule E. Show a net business loss as a negative number. Do not include any guaranteed payments on this line, even if included on federal Schedule E. Line 17 – R.C. 5747.212 Income Apportioned to Ohio R.C. 5747.212 amounts are apportioned differently than other business income. For additional information on how to apportion these amounts, see R.C 5747.212 as well as Corrigan v. Testa, 2016-Ohio-2805. Line 9 – Guaranteed Payments, Compensation, and/or Wages Enter the Ohio portion of the R.C. 5747.212 amount entered on line 15. Show a loss as a negative number. Include the apportionment calculation with this form. If this business is a pass-through entity in which the entity has at least a 20% direct or indirect ownership, enter any guaranteed payments or compensation paid to the entity by another entity, or a professional employer organization on its behalf. Line 18 – Ohio Apportioned Income The amount on this line represents the Ohio portion of the income from this business. Enter this amount in Section II, Column C of the line corresponding to this business. Note: “Indirect” ownership does not include beneficial or constructive ownership via Internal Revenue Code attribution rules. Part C Line 10 – Schedule F, Profit or Loss from Farming Line 19 – Ohio Depreciation Add-back Enter the net profit or loss from farming reported on federal Schedule F. Show a net business loss as a negative number. Enter any portion of the §168(k) bonus depreciation and §179 expense: ● That was reported as an Ohio Schedule II addition; AND ● That is attributable to this business. Note: The add-back is only applicable to estates that have a taxable period ending on or before 10/2/2023. Line 11 – Other Business Income and/or Federal Conformity Additions Enter any business income included in the federal adjusted gross income that was not entered on lines 5 through 10. Include on this line any amounts reported on the federal 4797 that constitute business income. Line 20 – Ohio Depreciation Deduction Enter any portion of the deduction for prior year §168(k) bonus depreciation and §179 expense add-backs: Also, enter any federal conformity additions reported on Ohio Schedule II related to this business. • That was reported as an Ohio Schedule II deduction; AND • That is attributable to this business. Line 12 – Other Business Deductions and/or Federal Conformity Deductions Enter any business deductions included in the federal adjusted gross income that were not entered on lines 5 through 10 of this section. Include on this line any amounts reported on the federal 4797 that constitute business loss. This amount is calculated using the current year’s Ohio Schedule A. Do not use an amount from a prior year’s filing. -8- Line 22 – Ohio Apportioned Depreciation The amount on this line represents the Ohio portion of the Ohio Schedule A depreciation adjustment from this business. Enter this amount in Section II, Column B of the line corresponding to this business. -9-
Form IT NRCE
More about the Ohio Form IT NRCE Corporate Income Tax TY 2023
We last updated the Income Allocation and Apportionment for Calculating the Estate Nonresident Credit in February 2024, so this is the latest version of Form IT NRCE, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT NRCE directly from TaxFormFinder. You can print other Ohio tax forms here.
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| Form Code | Form Name |
|---|---|
| Form IT 1041 Instructions | Fiduciary Income Tax Return Instructions |
| Form IT 1041 | Fiduciary Income Tax Return |
| Form D 5 | Notification of Dissolution or Surrender |
| Form FIT CA | Request to Cancel Account |
| IT 4708 UPC | Payment Coupon for Pass-Through Entity/Fiduciary Income Tax |
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 NRCE from the Department of Taxation in February 2024.
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 NRCE
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