Fillable IT NRC – Ohio Nonresident Credit Calculation 8/19

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IT NRC – Ohio Nonresident Credit Calculation 8/19

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For each of the lines in this section, enter in Column A the total income included on the taxpayer’s federal return for the tax year. Enter in
Column B income earned or received in Ohio from each of the corresponding sources. Only report items of income or deduction that are
included in federal adjusted gross income.
Full-year residents of Ohio are not entitled to the nonresident credit. Thus, full-year residents of Ohio generally should not complete this
form. However, if a taxpayer is a full-year resident of Ohio and ling a joint return with a full-year nonresident or part-year resident spouse,
the resident taxpayer should enter all income in column B of Parts A and B of this section.
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).
Part A - Complete for taxpayers who are either part-year residents or full-year nonresidents of Ohio.
IT NRC – Ohio Nonresident Credit Calculation
Use this form for tax years 2018 and forward.
This form is for individuals who were either full-year nonresidents or part-year residents of Ohio during the tax year entered above.
Include a completed copy of this form when ling your Ohio IT 1040.
IT NRC
Rev. 8/19
Taxpayer name SSN

10211411
- 1 -
Section I – Nonresident Credit Calculation
(B)
Ohio Amount
(A)
Federal Amount
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Tax Year
1. Wages, salaries, tips, and guaranteed payments (Do not include amounts
paid by a pass-through entity in which the taxpayer has a 20% or
greater direct or indirect ownership interest. See instructions)....................1.
2. Nonbusiness capital gain income................................................................2.
3. Nonbusiness rent and royalty income .........................................................3.
4. Lottery and casino winnings ........................................................................ 4.
5. Business income (from Section II) ...........................................................................................................5.
6. Net Apportioned Ohio Depreciation Adjustment (from Section II, Line 22, Column B) ............................6.
7. Net additions from Ohio Schedule A (excluding the IRC 168(k) & 179 depreciation addback)
List the additions here:__________________________________________________________ .........7.
8. Net deductions from Ohio Schedule A (excluding the business income deduction and
the deduction of prior year 168(k) and 179 depreciation addbacks)
List the deductions here: ________________________________________________________ .........8.
9. Total (Sum of lines 1 through 7, minus line 8, column B only) .................................................................9.
Part B - Complete only for taxpayers who are part-year residents of Ohio.
10. Nonbusiness interest and dividend income...............................................10.
11. Pensions, annuities and IRA distributions ................................................. 11.
12. Unemployment compensation...................................................................12.
13. Other nonbusiness income .......................................................................13.
14. Deductions from your federal return included in federal adjusted gross
income. List the deductions here:______________________________
_____________________________________________________ ........14.
15. Total (Sum of lines 10 through 13, minus line 14, column B only) ........................................................ 15.
Part C - Calculation of the Nonresident Portion of Ohio Adjusted Gross Income.
16. Ohio Adjusted Gross Income (from Ohio IT 1040, line 3) ....................................................................... 16.
17. Total Income Allocated or Apportioned to Ohio (line 9 plus line 15) ...................................................... 17.
18. Nonresident Portion of Ohio Adjusted Gross Income (line 16 minus line 17; if less than zero,
enter zero). Enter here and on the corresponding line on the Ohio Schedule of Credits ..................... 18.
Clear Form
2019
1. FEIN/SSN: 1.
2. FEIN/SSN: 2.
3. FEIN/SSN: 3.
4. FEIN/SSN: 4.
5. FEIN/SSN: 5.
6. FEIN/SSN: 6.
7. FEIN/SSN: 7.
8. FEIN/SSN: 8.
9. FEIN/SSN: 9.
10. FEIN/SSN: 10.
11. FEIN/SSN: 11.
12. FEIN/SSN: 12.
13. FEIN/SSN: 13.
14. FEIN/SSN: 14.
15. FEIN/SSN: 15.
16. FEIN/SSN: 16.
17. FEIN/SSN: 17.
18. FEIN/SSN: 18.
19. FEIN/SSN: 19.
20. FEIN/SSN: 20.
21. Enter the total of all additional
businesses, if any........................................21.
22. Totals (sum of lines 1 through 21,
by column)..................................................22.
Enter the total from line 22, column B on Section 1, line 6.
If line 22, column C is zero or less, STOP HERE and enter that amount on Section I, line 5. Otherwise, continue to lines 23 and 24
below.
23. Business Income Deduction (from Ohio Schedule IT BUS, line 11) ...................................................... 23.
24. Ohio Business Income (line 22, column C minus line 23; if less than zero, enter zero). Enter here
and on Section I, line 5.................................... ...................................................................................... 24.
- 2 -
IT NRC
Rev. 8/19
Taxpayer name SSN
Section II – Ohio Business Income
Report below each business from which the taxpayer received business income or loss during the tax year. 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 this form in lieu of completing Section III for that entity. Check the box indicating an IT K-1 is attached
and report the corresponding amounts from the IT K-1 in columns B and C. Businesses lacking nexus with 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 they reported for federal income tax purposes. Column A is
NOT a total of columns B and C.
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10211411
(A)
Federal Business
Income
IT K-1
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(B)
Ohio Depreciation
Adjustment
(C)
Ohio Apportioned
Income
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Taxpayer name SSN
Business name / description % ownership FEIN (entities only)
Section III – Business-Level Income & Apportionment
A separate Section III must be completed for each business having nexus with Ohio. However, if an Ohio IT K-1 reporting income from a
pass-through entity is attached with the IT NRC, a Section III does not need to be completed for that entity.
Part A – Apportionment Ratio for This Business (see instructions for details)
1. Property
(a) Owned (average cost) ...............
(b) Rented (annual rental x 8).........
(c) Total (line 1a plus line 1b) ..........
2. Payroll.............................................
3. Sales...............................................
4. Ohio apportionment ratio. Add lines 1c, 2 and 3........................................................................................................
Part B – Apportionable Business Income & Deductions
Include on these lines all amounts, included on the taxpayer’s federal ling, that constitute business income. See R.C. 5747.01(B).
5. Schedule B - Interest and Ordinary Dividends ........................................................................................5.
6. Schedule C - Prot or Loss from Business ...............................................................................................6.
7. Schedule D - Capital Gains and Losses (excluding R.C. 5747.212 amounts) .........................................7.
8. Schedule E - Supplemental Income & Loss (excluding guaranteed payments) .......................................8.
9. Guaranteed payments, wages and/or compensation from a pass-through entity in which the taxpayer
has at least a 20% direct or indirect ownership interest ...........................................................................9.
10. Schedule F - Prot or Loss from Farming...............................................................................................10.
11. Other business income and/or federal conformity additions reported on Ohio Schedule A ..................11.
12. Other business deductions and/or federal conformity deductions reported on Ohio Schedule A ...........12.
13. Total of business income (sum of lines 5 through 11 minus line 12) ......................................................13.
14. Income apportioned to Ohio (multiply line 4 by line 13)..........................................................................14.
15. Total R.C. 5747.212 business income.................................................................................................... 15.
16. R.C. 5747.212 income apportioned to Ohio (enclose detailed computations) .......................................16.
17. Ohio Apportioned Income (line 14 plus line 16). Enter here and on the line for this entity/source
in Section II, column C............................................................................................................................17.
Part C – Apportionable Ohio Depreciation Adjustments from Ohio Schedule A
Include on these lines only amounts representing Ohio’s addback and corresponding deductions for Internal Revenue Code section
168(k) & 179 depreciation expense that are reported on Ohio Schedule A and are attributable to the entity above.
18. IRC 168(k) & 179 depreciation expense addback..................................................................................18.
19. Deduction of prior year 168(k) and 179 depreciation addbacks.............................................................19.
20. Net apportionable Ohio Schedule A depreciation adjustment (line 18 minus line 19)............................20.
21. Ohio Apportioned Depreciation Adjustment (multiply line 4 by line 20). Enter here and on the line
for this entity/source in Section II, column B...........................................................................................21.
- 3 -
IT NRC
Rev. 8/19
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
10211411
(A)
Within Ohio
(B)
Total
Everywhere
(C)
Ratio
(D)
Weight
(E)
Weighted
Ratio
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1c.
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(carry to six
decimal spaces)
(carry to six
decimal spaces)
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0.20
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0.60
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IT NRC Ohio Nonresident Credit Calculation 819

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Completed 29 February 2020

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