Ohio Ohio Trust/Estate Resident Credit Calculation

Ohio Trust/Estate Resident Credit Calculation
Form IT RCTEIT RCTE
Rev. 12/23

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” (for trusts and estates, include taxes paid to another state or District of Columbia
related to IRS notice 2020-75). Taxes paid on a trust’s/estate’s behalf by a pass-through entity on a composite income tax return should be
included on this form. 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.
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. NOTE: Include taxes paid to another
state or District of Columbia related to IRS notice 2020-75.
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. NOTE: Includes taxes paid to another state or District of Columbia related to IRS notice 2020-75.
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. 12/23

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

Extracted from PDF file 2023-ohio-form-it-rcte.pdf, last modified December 2023

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More about the Ohio Form IT RCTE Corporate Income Tax TY 2023

We last updated the Ohio Trust/Estate Resident Credit Calculation in February 2024, so this is the latest version of Form IT RCTE, fully updated for tax year 2023. 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.

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 IT 1041 Instructions	Fiduciary Income Tax Return Instructions
Form IT 1041	Fiduciary Income Tax Return 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 Voucher

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 February 2024.

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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 three 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:

2023 Form IT RCTE

2022 Form IT RCTE

2021 Form IT RCTE

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