Ohio Ohio Trust/Estate Resident Credit Calculation

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Ohio Trust/Estate Resident Credit Calculation
Form IT RCTEIT RCTE
Rev. 9/24

Tax Year
10211411

IT RCTE – Ohio Trust/Estate Resident Credit Calculation

Use this form for tax years 2020 and forward.
This form is for trusts/estates subject to trust/estate income tax by another state or the District of Columbia. Include a copy of this form
when filing the Ohio IT 1041.
Trust/Estate name

FEIN

List any applicable income taxed and any taxes paid to each state on that income next to its postal abbreviation and list any income
taxed and taxes paid to the District of Columbia next to “DC”. States without an income tax are not listed; do not include income earned
or received in those states on this form.
Additionally, nonresident trusts/estates are not entitled to this credit and should not use this form. Estates should see the IT NRCE - Income Allocation and Apportionment for Calculating the Estate Nonresident Credit form available at tax.ohio.gov/forms.
For trusts, applicable income is the modified nonbusiness income that the trust earned/received by a resident portion of the trust and
subject to tax in another state or the District of Columbia. The total should be included on line 1a.
For estates, applicable income is the portion of the estate’s Ohio taxable income taxed in another state or the District of Columbia. The
total should be included on line 1b.
Important: Do not list any income in column A if you do not report tax paid in column B. Do not list a tax paid in column B if you do not
report income taxed in column A.
(A)
Income Taxed

(B)
Tax Paid

(A)
Income Taxed

(B)
Tax Paid

NY
OK

ME
MI

1a. Modified Ohio Allocated Nonbusiness Income Taxed by Other States and the

District of Co l u m b i a (sum of all Column A amounts). Enter here and on the

corresponding line of the Schedule IX.................................................................................................. 1a.

1b. Ohio Taxable Income Taxed to Other States and the District of Columbia (sum

of all Column A amounts). Enter here and on the corresponding line of the Schedule IV......................1b.

2. Tax Paid to Other States and the District of Columbia (sum of all Column B amounts).

Enter here and on the corresponding line of the Schedules....................................................................2.

IT RCTE - Ohio Trust/Estates Resident Credit Calculation

IT RCTE
Rev. 9/24

These instructions are used to complete the form IT RCTE
and specific lines on the Ohio IT 1041
Trusts/estates must use the IT RCTE to calculate their Estates: For each state or the District of Columbia for
resident credit. The resident credit is equal to the lesser which the estate filed an income tax return, enter the
of the total income taxes paid on its income or:
portion of the estate’s Ohio taxable income that was
subjected to income tax on such return.
Trusts:
The portion of the trust’s modified Ohio nonbusiness For both trusts and estates, amounts deducted on Ohio
income that was earned while a resident of Ohio and Schedule II (for example, certain municipal and state
subjected to income tax by another state or the District income tax refunds) are not included in Ohio taxable
of Columbia.
income, and thus are not eligible to be included on this
line.
Estates:
The portion of the estate’s Ohio taxable income that Column B – Tax Paid
was earned while a resident of Ohio and subjected to
income tax by another state or the District of Columbia. For each state or District of Columbia for which the trust/
estate filed an income tax return, enter any income taxes
For both trusts and estates, “state” means only one of paid for the current tax year.
the 50 United States of America. State does not include
any country, province, or city. Additionally, trusts/ Note: Do not include taxes paid to any country,
estates cannot claim a resident credit for income earned province, or city.
in a state without a trust/estate income tax. Thus, those
For more information, see FAQ category Fiduciary
states are not listed on form IT RCTE.
Income Tax Return (IT 1041) at tax.ohio.gov.
Include this form with the IT 1041 and retain a copy for
the trust’s/estate’s records.
Column A – Income Taxed
Trusts: For each state or the District of Columbia for
which the trust filed an income tax return, enter the
portion of the trust’s modified Ohio nonbusiness taxable
income that was subjected to income tax on such return.

Extracted from PDF file 2024-ohio-form-it-rcte.pdf, last modified September 2024

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More about the Ohio Form IT RCTE Corporate Income Tax TY 2024

We last updated the Ohio Trust/Estate Resident Credit Calculation in March 2025, so this is the latest version of Form IT RCTE, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form IT RCTE directly from TaxFormFinder. You can print other Ohio tax forms here.

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Other Ohio Corporate Income Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form FIT CA	Request to Cancel Account
Form IT 4708ES	Ohio Estimated Income Tax Payment Coupon for Investors in Pass-Through Entities (OBSOLETE) Voucher
Form IT 1140ES	Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts Voucher
Form PTE REF	Application for Pass-Through Entity Tax Refund
Form IT 1041	Fiduciary Income Tax Return Tax Return

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 RCTE from the Department of Taxation in March 2025.

Show Sources >

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 RCTE

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

2024 Form IT RCTE

2023 Form IT RCTE

2022 Form IT RCTE

2021 Form IT RCTE

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While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.