PIT_IT1140_Instructions__2012_FS_122812 1140 PIT IT1140 Instructions

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For taxable years beginning in

2012
Ohio IT 1140
Pass-Through Entity
and Trust Withholding
Tax Return Instructions
Rev. 12/12

hio
tax.

Department of
Taxation

hio.gov

IT 1140
Rev. 12/12

Purpose: Use this form to report withholding tax due on (i) passthrough entity distributive shares of income and (ii) trust distributions
of income relating to real property in Ohio and to tangible personal
property in Ohio.

This yearly withholding tax return, Ohio form IT 1140, and payment of the tax are due on the 15th day of the fourth month
following the end of the qualifying pass-through entity’s or
qualifying trust’s taxable year. Also see “Extension of Time To
File,” below. Note: Ohio will follow the lead of the IRS by extending
the filing deadline for taxable year 2011 to April 17, 2012.

Trusts may also be required to file the Ohio Fiduciary Income Tax
Return, Ohio form IT 1041, which is on the Department of Taxation’s
Web site at tax.ohio.gov.

Note: The tax is due only if the “adjusted qualifying amount” exceeds
$1,000 (see Schedule B, line 9 and Schedule D, line 3).

Important note: There is no need to file if any of the following is
applicable for the entire taxable year:

Which Form Should I Use: Ohio IT 1140 or IT 4708?
Qualifying pass-through entities whose equity investors are limited to
nonresident individuals, nonresident estates and nonresident trusts
can file either Ohio forms IT 1140 or IT 4708. All other qualifying
pass-through entities may file Ohio form IT 1140 or may choose to
file Ohio form IT 4708.

• The entity is a trust whose beneficiaries are limited to full-year
Ohio resident taxpayers: individuals, estates and trusts (R.C.
5747.01(I) and (N); OR
• The entity is a trust that has no real estate located in Ohio, no
tangible personal property located in Ohio and no direct or indirect equity investments in (i) S corporations (including limited
liability companies treated as S corporations for federal income
tax purposes) that have nexus with Ohio, (ii) partnerships that
have nexus with Ohio, and (iii) limited liability companies that
have nexus with Ohio and for federal income tax purposes are
treated as either partnerships or S corporations; OR

Ohio form IT 1140 is based upon the first day of the pass-through
entity’s calendar or fiscal year; Ohio form IT 4708 is based upon
the last day of the pass-through entity’s calendar or fiscal year. A
pass-through entity that changes forms from year to year must make
sure that (i) all periods of income are reported and (ii) all related tax
is timely and fully paid.

• The entity is an S corporation, a partnership or a limited liability
company treated for federal income tax purposes as either a
partnership or S corporation, and such entity’s equity investors are
limited to full-year Ohio resident taxpayers (individuals, estates
and trusts) [R.C. 5747.01(I) and (N)] or corporations that are
timely paying, or are exempt from paying, the Ohio corporation
franchise tax; OR

Example: A pass-through entity whose equity investors are composed solely of nonresident individuals has a Jan. 31 fiscal year
end. For the fiscal year beginning Feb. 1, 2011 and ending Jan. 31,
2012, the pass-through entity elects to file Ohio form IT 4708 for the
2012 year (this return would be due April 15, 2013 – not April 17,
2012). For the fiscal year beginning Feb. 1, 2012 and ending Jan.
31, 2013, the entity elects to file Ohio form IT 1140 for 2012. This
return would be due May 15, 2013. For the fiscal year beginning
Feb. 1, 2013 and ending Jan. 31, 2014, the entity elects to file the
2014 Ohio form IT 4708. This return would be due April 15, 2015.
With this fact pattern the pass-through entity will not file any 2013
Ohio pass-through entity return, but the pass-through entity will
have reported all periods of income.

• The entity is an S corporation, partnership or limited liability
company treated for federal income tax purposes as either a
partnership or S corporation, and the entity is filing the Ohio form
IT 4708 (“Composite Income Tax Return for Certain Investors in a
Pass-through Entitiy”) on behalf of all of its equity investors who
are not full-year Ohio resident taxpayers (individuals, estates and
trusts) [R.C. 5747.01(I) and (N)]; OR
• The entity is either a disregarded entity or a qualifying subchapter
S subsidiary, and the entity’s owner is filing with, or is exempt
from filing with, the Ohio Department of Taxation the appropriate
income or franchise tax returns.

Extension of Time to File Ohio Form IT 1140
If the qualifying pass-through entity or the qualifying trust has an
extension of time to file the federal tax return (IRS form 1065, 1120S
or 1041), then the qualifying pass-through entity or qualifying trust
has the same extension of time to file the Ohio form IT 1140.

General Instructions
These instructions provide a general overview of the annual filing
and payment requirements for pass-through entities and trusts.
For detailed information, see R.C. 5733.40, 5733.41 and 5747.40
through 5747.453. You can also call 1-614-387-0234 (Ohio Relay
Service, 1-800-750-0750) for additional assistance.

For example, if (i) the IRS form 1065 is due April 15, 2013 and
(ii) the Ohio form IT 1140 is due April 15, 2013. The pass-through
entity obtains from the IRS an extension of time to file until Sept.
16, 2013 (a five-month extension). In this example the Ohio form IT
1140 would be due Sept. 16, 2013 (five months later than the April
15, 2013 unextended due date).

Each “qualifying pass-through entity” (see “What Is a Qualifying
Pass-Through Entity?” on page 3) doing business in Ohio or otherwise having nexus with Ohio under the Constitution of the United
States is subject to a withholding tax and to an entity tax based
upon each qualifying investor’s share of the qualifying pass-through
entity’s profits apportioned to Ohio (see “Who is a Qualifying Investor?” on page 3). But see the table on page 9 for information relating to Amended Substitute House Bill 66, 126th General Assembly
and pass-through entity owners who are affected by the entity tax
phase-out for certain corporate investors.

However, there is no extension of time for payment of the withholding tax or the entity tax. Late payments are subject to interest
and penalties. As such, interest will apply to all late payments, and
a failure-to-pay-timely penalty will apply if (i) less than 90% of the
tax is paid by the unextended due date and (ii) the balance of the
tax due is not paid by the extended due date.
If the qualifying pass-through entity or qualifying trust has secured
from the IRS an extension of time to file, use Ohio form IT 1140 EXT
for taxable years beginning in 2012 to remit any withholding tax and/
or entity tax due but not yet paid as of the unextended due date.

In addition, each “qualifying trust” (defined on page 3) is subject to a
withholding tax based upon distributions of certain types of income
(discussed on page 4) to individuals who are nonresidents of Ohio
for any portion of the trust’s taxable year.

Preparer’s Name
The Ohio Department of Taxation follows IRS Service Notice 200454, which provides for alternative preparer signature procedures
for IRS income tax paper returns that paid practitioners prepare
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on behalf of their clients. Except as set forth below, paid preparers
must follow those same procedures with respect to the following
Ohio paper returns: individual income tax, school district income tax,
withholding tax (employer and pass-through entity) and corporation
franchise tax. See R.C. 5703.262(B) and 5747.08(F).

If the entity fails to pay the full amount of tax by the 15th day of
the fourth month following the last day of the taxable year, the law
provides for a failure-to-pay penalty, which is up to a maximum of
double the interest charged. The penalty will not apply if the entity
obtained a federal extension of time to file and if the entity’s total
payments made by the due date without extension equal or exceed
90% of the total Ohio tax due. To make an extension payment,
please use the year 2012 Ohio form IT 1140EXT, which is on our
Web site at tax.ohio.gov.

Exception: The paid preparer should print (rather than write) his/her
name on the form if the taxpayer checks “Yes” to the question, “Do
you authorize your preparer to contact us regarding this return?”
Reporting IRS Changes
If as a result of a taxpayer’s amendment to or the IRS adjustment to
the taxpayer’s federal income tax return or if, as a result of any other
recomputation or redetermination a change occurs in any item affecting the computation of the taxpayer’s income as reported for federal
income tax purposes, the taxpayer must file an amended Ohio form IT
1140 with the Ohio Department of Taxation no later than one year after
final determination of the adjustment for federal income tax purposes.

In all cases, interest is due on the late payments from the unextended due date to the date of payment. The interest rate is 3% per
annum for 2012 and 3% per annum for 2013.
What Is a Qualifying Pass-Through Entity?
A qualifying pass-through entity is each S corporation, partnership or limited liability company treated as either a partnership or an
S corporation for federal income tax purposes. However, a qualifying
pass-through entity does not include the following:

This provision applies even if the statute of limitations has passed
and applies to amended returns that reflect overpayments as well
as to amended returns that reflect underpayments. If the amended
return reflects an underpayment, the amended return must be
accompanied by payment of any additional tax and interest. If the
amended return reflects an overpayment, the amended return must
be accompanied by a statement that sets forth the full and complete
reason for the overpayment. See Abitibi-Price Corporation and
Subsidiaries v. Tracy, BTA No. 98-N-401 (3-12-01).

• Disregarded entities and qualifying subchapter S subsidiaries if the owner is filing, or is exempt from filing, with the Ohio
Department of Taxation the appropriate income or franchise tax
returns;
• Entities having no qualifying investors (see “Who is a Qualifying
Investor?” below);
• Pension plans and charities (an entity exempt from federal income tax pursuant to Internal Revenue Code (I.R.C.) 501(a) or
501(c));

Upon completing an amended return, please check the “amended return” box on the front of the return.

• Publicly traded partnerships (a partnership with equity securities
registered with the U.S. Securities Exchange Commission under
section 12 of the Securities Exchange Act of 1934);

Caution: The IRS informs us of all changes it makes to federal
income tax returns. To avoid penalties, be sure the pass-through
entity files its Ohio amended return within one year of the final
determination of the federal change.

• Entities that are real estate investment trusts, regulated investment companies or real estate mortgage investment conduits;
• Any entity treated as a “disregarded entity” for federal income tax
purposes (see the “Check the Box” U.S. Treasury regulations), AND

Estimated Withholding Tax Payments for the Taxable Year
Beginning in 2013
If the qualifying pass-through entity or qualifying trust has nexus
with Ohio during any portion of its taxable year beginning in 2013,
the qualifying pass-through entity or qualifying trust must make estimated withholding tax payments for the taxable year if (i) the sum of
the “adjusted qualifying amounts” for the taxable year beginning in
2012 exceeded $10,000 and (ii) the sum of the “adjusted qualifying
amounts” for the taxable year beginning in 2013 will exceed $10,000.
For the calculation of the adjusted qualifying amount see line 9
on Ohio form IT 1140ES Worksheet #1 and line 3 on Ohio form IT
1140ES Worksheet #3. Ohio form IT 1140ES and the worksheets
are on our Web site at tax.ohio.gov.

• Qualified subchapter S subsidiary (QSSS) corporations (however,
if the parent S corporation has qualifying investors, the parent
S corporation is a pass-through entity that must compute the
tax on a consolidated basis with all of the S corporation’s QSSS
corporations).
What Is a Qualifying Trust?
A qualifying trust is each trust that meets the following three
requirements during the trust’s taxable year:
• The trust will file the IRS form 1041, U.S. Income Tax Return for
Estates and Trusts; AND
• The trust has at least one beneficiary who is neither a full-year
Ohio resident individual nor an Ohio resident estate; AND

These estimated payments are due on the 15th day of the month
following the last day of each quarter of the taxable year. If the 15th
day falls on a weekend or holiday, then the due date is the first business day following the 15th. Note: Ohio will follow the lead of the
IRS by extending the filing deadline for taxable year 2011 to April
17, 2012. Late payments of estimated tax are subject to interest
penalties (see Ohio form IT/SD 2210). The year 2012 Ohio form IT
1140ES must accompany each estimated payment.

• The trust makes a distribution to a nonresident beneficiary, and
the distribution directly or indirectly relates either to real estate
located in Ohio or to tangible personal property located in Ohio.
Who Is a Qualifying Investor?
According to R.C. 5733.40(I), a qualifying investor is any qualifying pass-through entity investor other than those qualifying passthrough entity investors listed:

Penalties and Interest
If the entity fails to file the Ohio pass-through entity and trust withholding tax return by the due date (or extended federal due date),
the law provides for a failure to file penalty, which is the greater
of $50 per month up to a maximum of $500, or 5% per month up
to a maximum of 50% of the tax.

1. Investors that are pension plans or charities (investors that are
exempt from federal income tax pursuant to I.R.C. 501(a) or
501(c)).
2. Investors that are publicly traded partnerships (investors that
are partnerships with equity securities registered with the U.S.
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Securities Exchange Commission under section 12 of the
Securities Exchange Act of 1934).

• Persons that are or may be beneficiaries of a pension plan
trust, profit-sharing trust, a stock bonus plan trust or similar
retirement trust; OR

3. Investors that are colleges or universities (investors that are
“institutions of higher education” as defined in R.C. 3334.01(F)).

• Persons that are or may be beneficiaries of or the recipients
of payments from a trust or fund that is a nuclear decommissioning reserve fund, a designated settlement fund, or any
other similar trust or fund established to resolve and satisfy
similar injury claims; OR

4. Investors that are public utilities in Ohio and are required to
pay the Ohio gross receipts excise tax.
5. Investors that are insurance companies, fraternal corporations,
beneficial corporations, bond investment corporations, health
maintenance organizations or any other corporation required to
file an annual report with the Ohio superintendent of insurance.

• Persons who are or may be the beneficiaries of a complex
trust, but only if the trust irrevocably agrees in writing that,
for the taxable year during or for which the trust distributes
any of its income to any of its beneficiaries who are individuals residing outside Ohio, the trust will be withholding tax as
required under R.C. 5747.41 through 5747.453.

6. Investors that are dealers in intangibles as defined in R.C.
5725.01(B).
7. Investors that are real estate investment trusts, regulated investment companies or real estate mortgage investment conduits.

14. Investors that are corporations paying the Ohio corporation
franchise tax but only if all the other equity investors in the
qualifying pass-through entity are limited to (i) other corporations that are paying the Ohio corporation franchise tax and/
or (ii) corporations that would be paying the Ohio corporation
franchise tax if they were not exempt from the Ohio corporation
franchise tax under R.C. 5733.09. See the second sentence of
the third paragraph of R.C. 5733.41.

8. Nonresident individuals on whose behalf, and nonresident estates on whose behalf, the qualifying pass-through entity files
Ohio form IT 4708, “Composite Income Tax Return for Certain
Investors in a Pass-through Entitiy” for the taxable year.
9. Investors that are financial institutions liable for the corporation
franchise tax in accordance with R.C. 5733.06(D) on the first
day of January of the calendar year immediately following the
last day of the financial institution’s calendar or fiscal year in
which or with which ends the qualifying pass-through entity’s
taxable year.

15 . Investors that are “investment pass-through entities” (defined
below.), but only if the investment pass-through entity provides to the qualifying pass-through entity the name, address
and Social Security number or federal employer identification
number (FEIN) of each person who has an equity investment
in the investment pass-through entity.

10. Investors that are themselves qualifying pass-through entities
if the qualifying pass-through entities’ investors during the
three-year period beginning 12 months before the first day of
the investee entity’s taxable year are limited to those investors
set forth in items #1 through #9, above (or any combination
thereof).

Special Notes
A. The entity tax does not apply to any pass-through entity to
the extent that the pass-through entity’s distributive shares of
income and gain pass through from that entity to another passthrough entity (hereinafter referred to as the “investing entity”) if
the investing entity (i) is not an investment pass-through entity
(defined below), (ii) irrevocably acknowledges that it has nexus
with this state under the U.S. Constitution during the taxable year,
(iii) makes a good faith and reasonable effort to comply with both
the entity tax law and the withholding tax law, and (iv) includes
in its apportionment factors (see Schedule C) its proportionate
share of each lower-tiered pass-through entity’s property, payroll
and sales. See R.C. 5733.402.

11. Investors that are themselves pass-through entities, but
only if the owners of those other pass-through entities are
limited to (i) individuals who are full-year residents of Ohio,
(ii) estates domiciled in Ohio, (iii) nonresident individuals on
whose behalf those other pass-through entities file Ohio form
IT 4708, “Composite Income Tax Return for Certain Investors
in a Pass-through Entitiy,” and/or (iv) nonresident estates on
whose behalf those other pass-through entities file Ohio form
IT 4708, “Composite Income Tax Return for Certain Investors
in a Pass-through Entitiy” for the taxable year.
12. Investors that satisfy all the following:

B. Neither the entity tax nor the withholding tax applies to an investment pass-through entity’s items of income listed below in the
definition of “investment pass-through entity.”

• The investor submits a written statement to the qualifying
pass-through entity stating that the investor irrevocably
agrees that the investor has nexus with Ohio and is subject
to and liable for the corporation franchise tax calculated under
R.C. 5733.06 with respect to the investor’s distributive share
of income attributable to the pass-through entity;

An investment pass-through entity is a pass-through entity
having for its taxable year at least 90% of its assets represented
by intangible assets and having for its taxable year at least 90%
of its gross income from one or more of the following sources:

• The investor makes a good faith and reasonable effort to fully
comply with all of the corporation franchise tax reporting and
paying requirements set forth in R.C. chapter 5733; AND

• Transaction fees earned in connection with the acquisition,
ownership or disposition of intangible property.
• Loan fees

• Neither the investor nor the qualifying pass-through entity carries out, at any time, any transactions either with any related
members of the investor or with any related member of the
entity where such transactions either result in or would result
in a reduction or deferral of the Ohio corporation franchise tax.

• Financing fees
• Consent fees
• Waiver fees
• Application fees

13. Investors that are either trusts or funds whose beneficiaries are
limited to the following during the taxable year of the qualifying
pass-through entity;

• Net management fees (management fees that the passthrough entity earns or receives from all sources reduced by
the management fees that the pass-through entity incurs or
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pays to any person), but only if such net management fees
do not exceed 5% of the pass-through entity’s profit.

• The 5% withholding tax also applies to adjusted qualifying
amounts that the qualifying trust pays to the qualifying trust’s
beneficiaries included in this return who are nonresident individuals for any portion of the qualifying trust’s taxable year (see
Schedule D) AND

• Dividend income
• Interest income
• Net capital gains from the sale or exchange of intangible
property,

• The 8.5% entity tax (see page 7, Line 10 – Tax Rate) applies to
the adjusted qualifying amounts for all qualifying investors other
than nonresident individuals and corporate investors subject to
phase-out (see Schedule B, column B).

• All types and classifications of income and gain attributable to
distributive shares of income and gain from other pass-through
entities.

Required Documents for Ohio Form IT 1140
All qualifying pass-through entities and qualifying trusts must complete Schedule E Investor Information and include with Ohio form
IT 1140 the K-1s of participating investors.

The percentages are based upon quarterly averages calculated
during the pass-through entity’s taxable year. Furthermore, for
purposes of determining if a pass-through entity is an investment
pass-through entity, intangible assets include investments in
other pass-through entities. See R.C. 5733.402.

Responsible Party Liability
R.C. 5747.453 imposes personal liability for failure to pay the withholding tax. Set forth below is that section of the law:
An employee or beneficiary of, or investor in, a qualifying
entity having control or supervision of, or charged with the
responsibility for, filing returns and making payments, or any
trustee or other fiduciary, officer, member or manager of the
qualifying entity who is responsible for the execution of the
qualifying entity’s fiscal responsibilities, is personally liable for
the failure to file any report or to pay any tax due as required
by sections 5747.40 to 5747.453 of the Revised Code. The
dissolution, termination or bankruptcy of a qualifying entity
does not discharge a responsible trustee’s, fiduciary’s, officer’s,
member’s, manager’s, employee’s, investor’s or beneficiary’s
liability for failure of the qualifying entity to file any report or
pay any tax due as required by those sections. The sum due
for the liability may be collected by assessment in the manner
provided in section 5747.13 of the Revised Code.

C. An equity investor (subsequently referred to as a “deemed investor”) in an investment pass-through entity shall be deemed to be
an equity investor in any qualifying pass-through entity in which
the investment pass-through entity is a direct equity investor.
Each deemed investor’s portion of the qualifying pass-through
entity’s adjusted qualifying amount will be (i) the adjusted
qualifying amount that would otherwise pass through from the
qualifying pass-through entity to the investment pass-through
entity multiplied by (ii) the percentage of the deemed investor’s
direct ownership in the investment pass-through entity. Thus,
except as discussed below, the qualifying pass-through entity
must pay the withholding tax and entity tax as if the investors in
the investment pass-through entity were actual investors in the
qualifying pass-through entity (hence, “deemed investors”).
If the taxable year of the investment pass-through entity ends on
a day that is different than the last day of the investee qualifying
pass-through entity’s taxable year, then this “deemed investor”
rule applies to those persons who are the direct investors in the
investment pass-through entity on the last day of the investee
qualifying pass-through entity’s taxable year ending within the
investment pass-through entity’s taxable year. See R.C. 5747.401.

Interest Penalty on Underpayment of Tax – Schedule A, Line 2
To compute an interest penalty (or to show that no interest penalty
is due), complete Ohio form IT/SD 2210 (available on our Web site
at tax.ohio.gov). Enter on Schedule A, line 2 any interest penalty
due and attach Ohio form IT/SD 2210 to the return.
Payment Transfers – Schedule A, Lines 3(a) and 3(b)
If the pass-through entity or trust has used Ohio form IT 4708ES to
make estimated payments in connection with the pass-through entity
composite income tax, the pass-through entity or trust can elect to
apply some or all of those Ohio form IT 4708ES payments to satisfy
the tax due on Ohio form IT 1140. If the pass-through entity or trust
so elects, please indicate on Ohio form IT 1140, Schedule A, line 3a
the amount to be transferred from the Ohio forms IT 4708ES and IT
4708EXT payments to Ohio form IT 1140. If the pass-through entity
will be filing both Ohio forms IT 1140 and IT 4708, please include
with Ohio form IT 1140 a schedule setting forth (i) the dates on which
the pass-through entity or trust made the Ohio form IT 4708ES and
Ohio form IT 4708EXT payments, (ii) the amount of each payment
transferred to Ohio form IT 1140 and (iii) if an amended return, the
amount of payment(s) previously claimed for this taxable year.

This “deemed investor” rule applies only to the extent the investment pass-through entity provides on a timely basis to the
qualifying pass-through entity the name, address and Social
Security number or FEIN for each investor in the investment
pass-through entity.
If the investment pass-through entity does not provide on a
timely basis to the qualifying pass-through entity the name, address and Social Security number or FEIN for each investor in
the investment pass-through entity and if the investment passthrough entity is a qualifying investor, then the investee qualifying
pass-through entity must pay the 8.5% entity tax with respect to
the distributive share of income and gain passing through from
the investee qualifying pass-through entity to the investment
pass-through entity.

The pass-through entity can also elect to transfer Ohio form IT
1140ES payments to Ohio form IT 4708 (“Composite Income Tax
Return for Certain Investors in a Pass-through Entitiy”). To the extent
that the pass-through entity elects to make such transfers, please
indicate on Ohio form IT 1140, Schedule A, line 3b the amount to be
transferred from Ohio forms IT 1140ES or IT 1140EXT payments to
Ohio form IT 4708. If the pass-through entity will be filing both Ohio
forms IT 1140 and IT 4708, the pass-through entity should include
Ohio form IT 4708 a schedule setting forth (i) the dates of Ohio form

Calculating the Tax
The tax is due only if the adjusted qualifying amount exceeds
$1,000 (see Schedule B, line 9 and Schedule D, line 3). The tax is
calculated as follows:
• The 5% withholding tax applies to the adjusted qualifying amounts
for all qualifying investors who are nonresident individuals for any
portion of the qualifying pass-through entity’s taxable year (see
Schedule B, column A) AND
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IT 1140ES payments, (ii) the amount of each payment transferred
to Ohio form IT 4708 and (iii) if an amended return, the amount of
refund(s) previously claimed for this taxable year.

In such circumstances, to the extent that this investor pass-through
entity does not deduct the loss passing through, this investor passthrough entity can defer making the “2/3, 5/6 or 6/6 add-back”
until the taxable year or years for which this investor pass-through
entity does deduct the investee pass-through entity’s loss and does
receive a federal tax benefit from the bonus depreciation amount
and/or the I.R.C. 179 amount generated by the investee passthrough entity. Of course, this investor pass-through entity cannot
begin claiming the related subsequent years deduction until the first
taxable year immediately following the taxable year for which this
investor pass-through entity makes the 2/3, 5/6 or 6/6 add-back.

Interest and Penalty Due on Late-Paid Tax and/or
Late-Filed Return – Schedule A, Line 9
Enter on Schedule A, line 9 any interest and penalty due. (See page
3, penalites and interest, for details.)
Line 10 – Total Amount Owed
Make check payable to Ohio Treasurer of State, include Ohio form
IT 1140P and place your FEIN on the check.

For detailed information and examples regarding these adjustments,
see R.C. 5747.01(A)(20) as amended by the 129th General
Assembly in HB 365 and information releases 2002-02 and 2002-01
regarding Ohio bonus depreciation adjustments available on our
Web site at tax.ohio.gov. These releases were originally posted
on July 31, 2002 and Nov. 7, 2002.

Schedule B – Qualifying Pass-Through Entities – Tax Due
Line 2(a) and Schedule D, Line 2(a) – Depreciation Add-Back
R.C. 5701.11 and 5733.40(A)(5) state that in determining the “adjusted
qualifying amount” each taxpayer must add back 2/3, 5/6 or 6/6 of the
I.R.C. 168(k) bonus depreciation claimed for the taxable year under the
I.R.C. and must also add back 2/3, 5/6 or 6/6 of the qualifying I.R.C. 179
depreciation expense claimed for the taxable year. Qualifying I.R.C. 179
depreciation expense is the excess of (i) the amount of depreciation
expense directly or indirectly claimed by the taxpayer under I.R.C.
179 over (ii) the amount of depreciation expense directly or indirectly
allowed to the taxpayer under I.R.C. 179 in effect on Dec. 31, 2002.
See Am. Sub. House Bill 472, 129th General Assembly.

Line 2(b) and Schedule D, Line 2(b) – Other Adjustments
Adjustments available to taxpayers are (i) the subsequent years depreciation deduction discussed above , (ii) miscellaneous federal tax
adjustments (discussed below), (iii) amounts not subject to a tax on
or measured by net income (discussed below) and (iv) the domestic
production activities deduction allowable to qualifying investors.
Miscellaneous Federal Income Tax Adjustments
Because of a recent amendment to R.C. section 5701.11, there are
no miscellaneous federal tax adjustments on this return. See Am.
Sub. House Bill 472, 129th General Assembly. However, you must
make all other required adjustments for this line.

Under I.R.C. 179 as that section existed on Dec. 31, 2002, the
maximum amount that could be expensed was $25,000, and
the phase-out began once the cost of purchases of section 179
property during the year exceeded $200,000. So, under the prior
law, the taxpayer could not claim any section 179 expense if the
taxpayer’s purchases during the year of section 179 property, as
defined on Dec. 31, 2002, were $225,000 or more. In each of the
subsequent taxable years, the taxpayer can deduct 1/2, 1/5 or 1/6
of the amounts previously added back.

Amounts Not Subject to a Tax on or Measured by Net Income
R.C. 5733.40(A)(2) provides that distributive shares of income
from qualifying pass-through entities and distributions from qualifying trusts shall be reduced by “any amount that, pursuant to the
Constitution of the United States, the Constitution of Ohio or any
federal law is not subject to a tax on or measured by net income.”
Such items of income include the following:

If the pass-through entity or trust made the 2/3, 5/6 or 6/6 addback on line 2(a), shareholders should also include the respective
add-back on the shareholder’s Ohio individual income tax return
(IT 1040), along with any other federal add-backs. For Schedule
D calculations, only the add-backs coming from the entity doing
business in Ohio can be used. This applies to the 1/2, 1/5 or 1/6
depreciation expenses deduction as well.

• Federal interest income that under federal law is exempt from
state tax measured on or by net income (see the department’s
Jan. 9, 1992, information release entitled “Exempt Federal
Interest Income,” which lists most types of federal interest
income that is exempt). You can obtain a copy of the release
by accessing the department’s Web site at tax.ohio.gov. Click
on the “Information Releases” link.

Important: S corporation shareholders cannot claim this deduction
with respect to depreciable property for which the add-back occurred
while the corporation was a C corporation. See R.C. 5733.40(A)(5),
5747.01(A)(21)(a) and 5747.01(S)(14).

• All income that the qualifying pass-through entity earns if the
qualifying pass-through entity claims an exemption under U.S.
Public Law 86-272 and if the qualifying pass-through entity has no
related members having nexus with Ohio under the Constitution
of the United States for any portion of the qualifying pass-through
entity’s taxable year (see R.C. 5733.042(A)(6) for the definition
of “related member”).

This “add-back and subsequent deduction” law also covers (i)
depreciable assets acquired by the taxpayer’s disregarded entities
and (ii) depreciable assets that are owned by pass-through entities
in which the taxpayer directly or indirectly owns at least 5% (see R.C.
5747.01(A)(20)(a)).

• An investment pass-through entity’s items of income listed on
page 4.

In addition, the pass-through entity can defer making all or some of
the add-back under the following circumstances:

• Interest income from Ohio public obligations and Ohio purchase
obligations and gains from the sale or other disposition of Ohio
public obligations. See R.C. 5709.76.

(i) the pass-through entity is an equity investor in another
pass-through entity that has generated I.R.C. 168(k) bonus
depreciation and/or I.R.C. 179 depreciation; AND (ii) because
of either the federal passive activity loss limitation rules or the
federal at-risk limitation rules, this investor pass-through entity
is unable to deduct fully a loss passing through from the other
pass-through entity to this investor pass-through entity

Line 6 – Compensation Add-Back
Reciprocity agreements do not apply to those nonresidents directly
or indirectly owning at least 20% of the stock or other equity of
the pass-through entity. So pass-through entities cannot use the
reciprocity agreements in order to avoid adding back compensation
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IT 1140
Rev. 12/12

that the pass-through entities pay to such nonresidents. See R.C.
5733.40(A)(7).

pass-through entity’s property, payroll and sales. See R.C. 5733.057
and 5747.231.

Line 10 – Tax Rate
Consistent with the franchise tax rate phase-out, the tax rates applicable to distributive shares of income passing through to investors
other than individuals are shown in the table on page 9.

Property Factor
The property factor is a fraction, the numerator of which is the average value of the pass-through entity’s includable real and tangible
personal property owned or rented, and used in the trade or business
in this state during the taxable year, and the denominator of which
is the average value of all the pass-through entity’s includable real
and tangible personal property owned or rented, and used in the
trade or business everywhere during such year.

*The phase-out tax rate does not apply and the 8.5% tax rate
applies to the following qualifying investors:
– Estates, trusts and other pass-through entities.

The property factor specifically includes real property and tangible
personal property that the pass-through entity rents, subrents,
leases or subleases to others if the income or loss from such rentals, subrentals, leases or subleases is business income. Furthermore, for taxable years ending on or after June 26, 2003, Ohio law
specifically excludes from the factor property relating to, or used in
connection with, the production of nonbusiness income allocated
under R.C. 5733.051.

– Financial holding companies as defined in the federal “Bank
Holding Company Act.”
– Bank holding companies as defined in the federal “Bank Holding
Company Act.”
– Savings-and-loan holding companies as defined in the federal
“Homeowners Loan Act” that are engaging only in activities permissible under 12 United States Code (U.S.C.) 1843(k).
– Persons, other than persons held pursuant to merchant banking
authority under 12 U.S.C. 1843(k)(4)(H) or 12 U.S.C. 1843(k)(4)
(i), directly or indirectly “owned” by one or more financial institutions, financial holding companies, bank holding companies, or
savings and loan holding companies, but only if those persons are
engaged in activities permissible for a financial holding company
under 12 U.S.C. 1843(k).

Property owned by the pass-through entity is valued at its original cost average value. Average value is determined by adding
the cost values at the beginning and at the end of the taxable
year and dividing the total by two. The tax commissioner may
require the use of monthly values during the taxable year if
such values more reasonably reflect the average value of the
corporation’s property.

– Persons directly or indirectly “owned” by one or more insurance
companies but only if those persons (i) are authorized to do the
business of insurance in this state and (ii) are paying the Ohio
insurance-premiums tax.

In determining average value do not include in either “Within Ohio”
or in “Total Everywhere” the following:

– Persons that solely facilitate or service one or more “securitizations” or similar transactions for financial institutions, financial
holding companies, bank holding companies, savings-and-loan
holding companies, insurance companies, or persons directly or
indirectly “owned” by such businesses.

• Property relating to, or used in connection with, the production
of nonbusiness income. See R.C. 5733.05(B)(2) as amended
by Amended Substitute House Bill 95, 125th General Assembly,
applicable to taxable years ending on or after June 26, 2003.

• Construction in progress.

• The original cost of property within Ohio with respect to which the
state of Ohio has issued an Air Pollution, Noise Pollution, or an
Industrial Water Pollution Control Certificate. See R.C. 5733.05(B)
(2)(a).

Definition of “owned” for this purpose: generally, a person “owns”
another entity if the person . . .
• owns at least 50% of the entity’s voting stock (corporations),

• The original cost of real property and tangible property (or in
the case of property that the pass-through entity is renting from
others, eight times its net annual rental rate) within Ohio that is
used exclusively during the taxable year for qualified research.

• owns at least 50% of the entity’s memberhip interests (LLCs), OR
• has a beneficial interest in the entity’s profits, surpluses, losses
or distributions (partnerships, trusts or other business interests)
Definition of “securitization” for this purpose: transferring one or
more assets to one or more persons and then issuing securities
backed by the right to receive payment from the asset or assets
so transferred.

Do not include in Within Ohio, but do include in Total Everywhere, the
original cost of qualifying improvements to land or tangible personal
property in an enterprise zone for which the taxpayer holds a Tax
Incentive Qualification Certificate issued by the Ohio Development
Services Agency.

Schedule C – Qualifying Pass-Through Entities –
Tax Apportionment Ratio

Line 1(a) – Property Owned – Within Ohio
Enter the average value of the pass-through entity’s real property and
tangible personal property, including leasehold improvements, owned
and used in the trade or business in Ohio during the taxable year.

Note: When calculating the withholding tax and the entity tax, each
qualifying pass-through entity and each qualifying trust investing in
another pass-through entity must apply the “aggregate” (conduit) theory
of taxation. That is, the character of all income and deductions (and
adjustments to income and deductions) realized by an S corporation
or a partnership or a limited liability company (treated as a partnership
or as an S corporation for federal income tax purposes) in which the
qualifying pass-through entity or qualifying trust has invested retains
that character for purposes of the withholding tax and the entity tax
when recognized by the qualifying pass-through entity. Furthermore,
the qualifying pass-through entity and qualifying trust must include in
its apportionment ratio its proportionate share of each lower-tiered

Line 1(a) – Property Owned – Total Everywhere
Enter the average value of all the pass-through entity’s real property and
tangible personal property, including leasehold improvements, owned
and used in the trade or business everywhere during the taxable year.
Line 1(b) – Property Rented – Within Ohio
Enter the value of the pass-through entity’s real property and tangible
personal property rented and used in the trade or business Within
Ohio and Total Everywhere during the taxable year. Property rented
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IT 1140
Rev. 12/12

by the pass-through entity’s is valued at eight times the annual rental
rate (annual rental expense less subrental receipts).

taxable year. The statutorily required mileage ratio applies only to
contract or common carriers. Thus, without approval by the tax commissioner a manufacturer or merchant who operates its own fleet
of delivery trucks may not situs driver payroll based upon the ratio
of miles traveled in Ohio to miles traveled everywhere. See Cooper
Tire and Rubber Co. v. Limbach (1994), 70 Ohio St. 3d 347.

Line 1(c) – Property Total – Within Ohio and Total Everywhere
Add lines 1(a) and 1(b) for Within Ohio and Total Everywhere.
Line 1(c) – Property Ratio
Enter the ratio of property Within Ohio to Total Everywhere by
dividing the amount Within Ohio by the Total Everywhere amount.

Line 2 – Payroll – Total Everywhere
Enter the total amount of the pass-through entity’s compensation
paid everywhere during the taxable year.

Line 1(c) – Weighted Property Ratio
Multiply the property ratio on line 1(c) by the property factor weighting of 20%.

Line 2 – Payroll – Ratio
Divide Within Ohio payroll by Total Everywhere payroll to arrive at
the payroll ratio.

Payroll Factor

Line 2 – Weighted Payroll Ratio
Multiply the property ratio on line 2 by the payroll factor weighting
of 20%.

The payroll factor is a fraction, the numerator of which is the total
compensation paid in this state during the taxable year by the passthrough entity, and the denominator of which is the total compensation paid both within and without this state during the taxable year
by the pass-through entity. As used below, the term “compensation”
means any form of remuneration paid to an employee for personal
services. Do not include in Within Ohio or in Total Everywhere the
following:

Sales Factor
The sales factor is a fraction whose numerator is the pass-through
entity’s includable business income receipts in Ohio during the taxable year and whose denominator is the sum of the pass-through
entity’s within Ohio and without Ohio includable business income
receipts during the taxable year. The sales factor specifically
excludes receipts attributable to nonbusiness income allocable
under R.C. 5733.051 (see R.C. 5733.05(B)(2) and the tax commissioner’s April 2004 information release entitled “Sales Factor
Situsing Revisions”).

• Guaranteed payments made to partners.
• Compensation paid in Ohio to employees who are primarily engaged in qualified research.
• For taxable years ending on or after June 26, 2003, compensation
paid to employees to the extent that the compensation relates
to the production of nonbusiness income allocable under R.C.
5733.051 (see R.C. 5733.05(B)(2)).

The following receipts are not includable in either the numerator or
the denominator of the sales factor even if the receipts arise from
transactions, activities and sources in the regular course of a trade
or business (see R.C. 5733.05(B)(2)(c)):

• Compensation that an S corporation paid to any shareholder
included in this report if the shareholder directly or indirectly
owned at least 20% of the S corporation at any time during the
year. R.C. 5733.40(A) (7).

• Interest or similar amounts received for the use of, or for the
forbearance of the use of, money;

Do not include in Within Ohio, but do include in Total Everywhere,
compensation paid in Ohio to certain specified new employees at
an urban job and enterprise zone facility for which the pass-through
entity has received a Tax Incentive Qualification Certificate issued
by the Ohio Development Services Agency.

• Dividends;
• Receipts and any related gains or losses from the sale or other
disposal of intangible property other than trademarks, trade
names, patents, copyrights and similar intellectual property;
• Receipts and any related gains and losses from the sale or other
disposal of tangible personal property or real property where that
property is a capital asset or an asset described in I.R.C. 1231.
For purposes of this provision the determination of whether or
not an asset is a capital asset or a 1231 asset is made without
regard to the holding period specified in the Internal Revenue
Code; AND

Line 2 – Payroll Within Ohio
Enter the total amount of the pass-through entity’s compensation
paid in Ohio during the taxable year. Compensation is paid in Ohio
if any of the following apply:
• The recipient’s service is performed entirely within Ohio; OR
• The recipient’s service is performed both within and outside Ohio,
but the service performed outside Ohio is incidental to the recipient’s service within Ohio; OR

• Receipts from sales to: (a) an at-least-80%-owned public utility
other than an electric company, combined electric company, or
telephone company, (b) an at-least-80%-owned insurance company or (c) an at-least-25%-owned financial institution.

• Some of the recipient’s service is performed within Ohio and
either the recipient’s base of operations, or if there is no base of
operations, the place from which the recipient’s service is directed
or controlled is within Ohio, or the base of operations or the place
from which the service is directed or controlled is not in any state
in which some part of the service is performed, but the recipient’s
residence is in Ohio.

Note: Income and gain from receipts excluded from the sales factor
is not presumed to be nonbusiness income. All income, gain, loss
and expense is presumed to be apportionable business income –
even if the related receipts are excluded from the sales factor.
The law specifically includes in the sales factor the following
amounts when arising from transactions, activities and sources in
the regular course of a trade or business: (1) receipts from sales
of tangible personal property, (2) receipts from the sale of real
property inventory (such as lots developed and sold by a real estate
developer), (3) rents and royalties from tangible personal property,

Compensation is paid in Ohio to any employee of a common or contract motor carrier corporation who performs his regularly assigned
duties on a motor vehicle in more than one state in the same ratio by
which the mileage traveled by such employee within Ohio bears to
the total mileage traveled by such employee everywhere during the
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IT 1140
Rev. 12/12

Phase-Out of Pass-Through Entity Tax for Certain Corporate Investors

Pass-through entity’s taxable year
beginning in

Tax rate on Ohio income
passing through to qualifying
investors, other than
individuals, if the qualifying
investor is not subject to the
corporation franchise tax phase-out

Tax rate on Ohio income
passing through to qualifying
investors subject to the
corporation franchise tax phase-out*

2005
2006
2007
2008
2009 and thereafter

8.5%
8.5%
8.5%
8.5%
8.5%

6.8% (80% x 8.5%)
5.1% (60% x 8.5%)
3.4% (40% x 8.5%)
1.7% (20% x 8.5%)
0% (0% x 8.5%)

* Fiscal filers: Please use the rate in effect on the last day of the taxable year. If Schedule B, line 10, column (B) reflects both
the 8.5% rate and the phase-out rate, please attach a schedule reflecting the computation of tax for each investor.
(4) rents and royalties from real property, (5) receipts from the sale,
exchange, disposition or other grant of the right to use trademarks,
trade names, patents, copyrights and similar intellectual property,
(6) receipt from the sale of services and other receipts not expressly
excluded from the factor. These amounts are situsable to Ohio as
set out below.

the sale, exchange, disposition or other grant of the right to use
such property are sitused to Ohio to the extent the receipts are
based on the right to use the property in Ohio.
• Receipts from the performance of services and receipts from any
other sales not excluded from the sales factor and not otherwise
sitused within or without Ohio under the above situsing provisions
are situsable to Ohio in the proportion to the purchaser’s benefit, with
respect to the sale, in Ohio to the purchaser’s benefit, with respect
to the sale, everywhere. The physical location where the purchaser
ultimately uses or receives the benefit of what was purchased is
paramount in determining the proportion of the benefit in Ohio to
the benefit everywhere. For taxable years ending on or after Dec.
11, 2003, the “cost-of-performance” provision is no longer the law.

Line 3 – Sales Within Ohio
Enter the total of gross receipts from sales not excludable from the
numerator and the denominator of the sales factor, to the extent
the includable gross receipts reflect business done in Ohio. Sales
within Ohio include the following:
• Receipts from sales of tangible personal property, less returns
and allowances, received by the purchaser in Ohio. In the case
of delivery of tangible personal property by common carrier or by
other means of transportation, the place at which such property
is ultimately received after all transportation has been completed
is considered as the place at which such property is received by
the purchaser. Direct delivery in Ohio, other than for purposes
of transportation, to a person or firm designated by a purchaser
constitutes delivery to the purchaser in Ohio, and direct delivery
outside Ohio to a person or firm designated by a purchaser does
not constitute delivery to the purchaser in Ohio, regardless of
where title passes or other conditions of sale. Customer pick-up
sales are situsable to the final destination after all transportation
(including customer transportation) has been completed. See
Dupps Co. v. Lindley (1980), 62 Ohio St. 2d 305.

Line 3 – Sales Total Everywhere
Enter the total of such includable gross receipts, less returns and
allowances, from sales everywhere.
Line 3 – Sales Ratio
Divide Within Ohio sales by Total Everywhere sales to arrive at the
sales ratio.
Line 3 – Weighted Sales Ratio
Multiply the sales ratio on line 3 by the sales factor weighting of 60%.
Line 4 – Total Weighted Apportionment Ratio
Add lines 1 (c), 2 and 3. Enter ratio here and on page 1, and on
Schedule B, line 8 (both columns).

Revenue from servicing, processing or modifying tangible personal property is sitused to the destination state as a sale of
tangible personal property. See Custom Deco, Inc. v. Limbach,
BTA Case No. 86-C-1024, June 2, 1989.

Schedule E – Investor Information
Please provide investor information for all qualifying pass-through
entity and each qualifying trust with this return the qualifying K-1
information, which is any of the following:

• Receipts from sales of real property inventory in Ohio.

• Completion of Schedule E and additional sheet(s) if necessary
(see “Tax Credits Available to Certain Investors and Beneficiaries” below). You need not include any attachments or schedules
relating to the K-1.

• Rents and royalties from tangible personal property to the extent
the property was used in Ohio.
• Rents and royalties from real property located in Ohio.

• A paper copy of pages 1 and 2 of IRS schedule K-1, which the
qualifying pass-through entity or qualifying trust will issue to each
qualifying investor and for each qualifying beneficiary. The K-1
must indicate the amount of tax credits that will pass through
from the qualifying pass-through entity or qualifying trust to
each qualifying investor or qualifying beneficiary. (See “Tax
Credits Available to Certain Investors and Beneficiaries” below).

• Receipts from the sale, exchange, disposition or other grant of
the right to use trademarks, trade names, patents, copyrights and
similar intellectual property are sitused to Ohio to the extent that
the receipts are based on the amount of use of that property in
Ohio. If the receipts are not based on the amount of use of that
property, but rather on the right to use the property and the payor
has the right to use the property in Ohio, then the receipts from
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IT 1140
Rev. 12/12

• Magnetic media meeting the specifications that the IRS requires
for the transmission of information by magnetic media (for more
information, see IRS publications 1525 and 3416). The magnetic
media must set forth the name, address and FEIN or Social
Security number for each qualifying investor and indicate
the net amount of tax credits that will pass through from
the qualifying pass-through entity or qualifying trust to each
qualifying investor or to each qualifying beneficiary (see “Tax
Credits Available to Certain Investors and Beneficiaries” below).
If a taxpayer submits the information in ASCII Comma Delimited
Format, the fields must appear in the following order:
1. FEIN of the qualifying pass-through entity or trust.
2. Name of qualifying pass-through entity or trust.
3. Name of a qualifying investor or qualifying beneficiary.
4. FEIN or Social Security number of the qualifying investor or
qualifying beneficiary set forth in field number 3.
5. Street address of the qualifying investor or qualifying beneficiary
set forth in field number 3.
6. City of the qualifying investor or qualifying beneficiary set forth
in field number 3.
7. State of the qualifying investor or qualifying beneficiary set forth
in field number 3.
8. ZIP code of the qualifying investor or qualifying beneficiary set
forth in field number 3.
9. The amount of tax credits that will pass through from the
qualifying pass-through entity or qualifying trust to the
qualifying investor or qualifying beneficiary set forth in
field number 3 (see “Tax Credits Available to Certain Investors
and Beneficiaries” below).
If there is more than one qualifying investor or if there is more than
one qualifying beneficiary, repeat the sequence set forth in fields
number 1 through number 9. You must repeat all nine fields for each
additional qualifying investor or qualifying beneficiary. If you use
magnetic media, please affix to the outside of the magnetic media
a label containing the following information in large print: (i) the
name and FEIN of the qualifying pass-through entity or qualifying
trust, (ii) the phrase, “IT 1140 K-1 Information” and (iii) the phrase,
“Taxable Year Beginning in 2012.”

qualifying trust has withheld in connection with that nonresident
individual qualifying beneficiary.
The credit is based upon the amount of tax (net of refunds, if
any) paid for the taxable year – even if the tax is paid, or if the
refund is received, after the end of the taxable year.
In order for qualifying investors and qualifying beneficiaries to claim
these credits, the qualifying investor or the qualifying beneficiary
must include with the corporation franchise tax report (Ohio forms
FT 1120 or FT 1120FI) or with the Ohio franchise tax request for
refund (Ohio form FT REF) or with the Ohio income tax return
(Ohio forms IT 1040, IT 1041 or IT 4708) a copy of the IRS form
K-1 indicating the amount of the entity tax and/or withholding tax
with respect to which the qualifying investor or qualfying beneficiary
seeks to claim a credit.
Accordingly, each qualifying pass-through entity or qualifying
trust must separately state on the form K-1, which the qualifying
pass-through entity or qualifying trust will issue to the qualifying investor or qualifying beneficiary, the following information:
• The qualifying investor’s or beneficiary’s proportionate share
of the withholding tax and/or entity tax that the qualifying passthrough entity or qualifying trust paid (net of refunds shown on
this return and net of amounts shown on Schedule A, line 3b,
which have been transferred to Ohio form IT 4708); AND
• The qualifying investor’s or beneficiary’s proportionate share of
the withholding tax and/or entity tax that passes through from
another pass-through entity or trust to the qualifying pass-through
entity or qualifying trust (and then passes on to the qualifying
investor or qualifying beneficiary).
If this pass-through entity or trust has invested in a partnership
or limited liability company that also filed Ohio form IT 1140, this
pass-through entity or trust is not entitled to any credit for this passthrough entity’s or trust proportionate share of tax. Furthermore, this
pass-through entity or trust cannot claim the credit as an estimated
payment for this pass-through entity’s or trust’s taxable year.
However, the pass-through entity or trust can “pass through” (via
the K-1s it will issue) to its qualifying investors or to its qualifying
beneficiaries the pass-through entity’s or trust’s proportionate share
of such tax that the investee partnership or investee limited liability
company paid on behalf of this pass-through entity or trust.

Tax Credits Available to Certain Investors and Beneficiaries
R.C. 5733.0611 and 5747.059 provide that qualifying investors (see
“Who Is a Qualifying Investor?” on page 3 of these instructions) can
claim an income tax or franchise tax credit based upon the qualifying
investor’s proportionate share of the withholding tax or the entity
tax that was paid on or with respect to the qualified investor’s direct
or indirect investment in the qualifying pass-through entity. R.C.
5747.059 also provides a similar credit for nonresident individual
qualifying beneficiaries with respect to the withholding tax that a

- 10 -

Federal Privacy Act Notice
Because we require you to provide us with a social security account number, the Federal Privacy Act of 1974 requires us to
inform you that your providing us your Social Security number
is mandatory. Ohio Revised Code sections 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.

Taxpayer Assistance
By Internet

Ohio Department of Taxation
Web Site – tax.ohio.gov
E-mail Us
Frequently Asked Questions
Information Releases

By Phone

Instructions
Refund Status
Tax Forms

Toll-Free Telephone Numbers
Toll-Free 24-Hour Refund Hotline 1-800-282-1784
Toll-Free Form Requests
1-800-282-1782
Toll-Free Tax Questions
1-800-282-1780

Written

Ohio Department of Taxation
Taxpayer Services Mailing Address
Ohio Department of Taxation
Taxpayer Services Division
P.O. Box 182382
Columbus, OH 43218-2382

Walk-in

Ohio Department of Taxation
Taxpayer Service Center
Taxpayer Service Center Hours
Office hours: 8 a.m. – 5 p.m.
Monday through Friday
4485 Northland Ridge Blvd., 1st Floor
Columbus, OH 43229-6596

- 11 -

For the deaf, hearing-impaired or
speech-impaired who use TTY or
TDD only: Please contact the Ohio Relay Service at 1-800-750-0750 or 7-1-1
and give the communication assistant
the Ohio Department of Taxation phone
number that you wish to contact.
Volunteer Income Tax Assistance
Program (VITA) and Tax Counseling
for the Elderly (TCE): These programs
help older, disabled, low-income and
non-English-speaking people fill in their
state and federal returns. For locations
in your area, call the IRS at 1-800-8291040.



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