Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 33

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2014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
this credit, call the ODSA at 614-466-4551
Agency (ODSA). For additional information,
Credit for purchases of grape production

or 1-800-848-1300.
visit the ODSA's Web site at
property
Technology investment credit (this credit
ment.ohio.gov/cs/cs_ohptc.htm or call

Line 72b – Refundable Pass-Through
614-995-2292 or 1-800-848-1300.
has been retired except for limited situa-
Entity Credit
tions)
Line 72d – Motion Picture Production
Enterprise zone day care and training

Credit
credits
If you are a direct or indirect investor in
Ohio historic preservation credit, nonre-
a pass-through entity that fi led and paid

fundable carryforward portion
Ohio tax on Ohio form IT 4708 (Composite
Include a copy of the certifi cate that you
Income Tax Return for Certain Investors
received from the Ohio Development
InvestOhio – credit for investing in an Ohio

small business
in a Pass-Through Entity) or Ohio form IT
Services Agency (ODSA). For additional
1140 (Pass-Through Entity and Trust With-
information, visit the ODSA's Web site
Note: You can obtain Ohio Schedule E from
holding Tax Return), you should enter the
at
our Web site at tax.ohio.gov or by calling
amount of Ohio tax paid on your behalf by
Incentives.html or call 614-644-5156 or
the forms request line at 1-800-282-1782.
the pass-through entity or trust. Investors
1-800-848-1300.
and trust benefi ciaries who claim this credit
Refundable
Line 72e – Financial Institutions Tax
for taxes paid on their behalf must include
Business Credits
Credit
federal K-1(s), which refl ect the amount of
Ohio tax paid. In addition, see instructions
Line 72a – Refundable Business Jobs
for line 34 on page 23.
If you are an investor in a pass-through
entity or trust that is responsible to fi le and
Credit
The K-1(s) should show the amount of your
pay the Ohio Financial Institutions Tax,
distributive share of income, the amount of
you may claim a credit to the extent of the
If the Ohio Tax Credit Authority of the Ohio
Ohio tax paid, the legal name of the entity
proportionate share of the amount paid on
Development Services Agency (ODSA) has
and the entity's federal employer identifi ca-
your behalf by the pass-through entity or
granted you this credit for 2014, you should
tion number.
trust. Investors and trust benefi ciaries who
enter the certifi ed amount on line 72a. This
claim this credit for taxes paid on their behalf
amount is considered a payment that can
Line 72c – Historic Preservation Credit
must include the federal K-1(s), which refl ect
be refunded in whole or in part if your total
the Ohio tax paid.
payments on line 24 exceed the amount
Include a copy of the certifi cate that you re-
shown on line 22. For further details about
ceived from the Ohio Development Services
- 33 -

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