Fillable Schedule E - Ohio Schedule E Nonrefundable Business Credits

Schedule E

Rev. 12/12

liability. Nevertheless, a pass-through entity can make an ir-

than 10% biodiesel sold and dispensed at the dealer’s Ohio

revocable election to pass-through the credit to its owners.

retail service station during those taxable years.

If the pass-through entity makes the election, those owners

Dealers must calculate the credit separately for each Ohio

that are individuals can claim their share of the credit against

retail service station owned or operated by the retail dealer.

either their CAT liability on a stand-alone basis or against their

Alternative fuel sales are credit eligible only when sold and

Ohio individual income tax liability. See Ohio Revised Code

dispensed from a metered pump.

sections 122.171(I) and 5747.058(B).

Deﬁ nitions:

For additional information please contact the Ohio Develop-

ment Services Agency’s Ofﬁ ce of Grants and Tax Incentives

“Alternative fuel” means E85 blend fuel or blended

at (614) 466-4551 or (800) 848-1300.

biodiesel.

Line 3 – Credit for Selling Alternative Fuel in Ohio

“E85 blend fuel” means fuel containing 85% or more

This credit cannot be claimed for alternative fuel sold or

ethanol, or containing any other percentage of not less

dispensed before Jan. 1, 2008 or on or after Jan. 1, 2012.

than 70% ethanol if the United States department of energy

Thus, the credit for selling alternative fuels is not available

determines, by rule, that the lower percentage is necessary

for fuel sales made during calendar year 2012 and thereafter.

to provide for the requirements of cold start, safety or other

vehicle functions, and that meets the American Society for

For taxable years ending in 2008 and 2009, taxpayers directly

Testing and Materials (ASTM) speciﬁ cation for E85 blend

or indirectly owning retail dealer service stations in Ohio may

fuel.

claim a nonrefundable credit for selling alternative fuel. For

taxable year ending in 2008 the credit equals 15 cents per

“Blended biodiesel” means a blend of biodiesel with

gallon of alternative fuel sold at a retail dealer’s Ohio service

petroleum-based diesel fuel in which the resultant product

station during any part of calendar years 2007 and 2008 that

contains not less than 20% biodiesel and meets the

is included in the dealer’s taxable year ending in 2008. For

ASTM speciﬁ cation for blended diesel fuel. For taxable

taxable year 2009 the credit equals 15 cents per gallon of

years ending in 2010 or 2011, “6%” shall be substituted

alternative fuel sold at a retail dealer’s Ohio service station

for “20%.”

during any part of calendar year 2008 that is included in

“Biodiesel” means a mono-alkyl ester combustible liquid

the dealer’s taxable year ending in 2009, plus 13 cents per

fuel that is derived from vegetable oils or animal fats, or

gallon of alternative fuel sold and dispensed during any part

any combination of those reagents that meets the ASTM

of calendar year 2009 that is included in the dealer’s taxable

speciﬁ cation for biodiesel fuel (B100) blend stock distillate

year ending in 2009.

fuels.

For taxable years ending in 2010 and 2011, taxpayers directly

“Diesel fuel” means any liquid fuel that is capable of use in

or indirectly owning a retail dealer service station may claim a

discrete form or as a blend component in the operation of

nonrefundable credit for selling E85 blend or blended biodiesel

engines of the diesel type.

alternative fuels at the dealer’s Ohio retail service stations as

explained below:

Line 4 – Credit for Eligible New Employees in an

E85 blend. For the taxable year ending in 2010, the credit

Enterprise Zone

equals 15 cents per gallon of E85 blend fuel sold and

An employer that is complying with an enterprise zone agree-

dispensed at the dealer’s Ohio retail service station during

ment under R.C. 5709.62 and 5709.63 and that has not

that taxable year.

closed or reduced employment at any place of business in

Ohio within the previous 12 months may apply to the director

For the taxable year ending in 2011, the credit equals 15

of the Ohio Development Services Agency for an “employee

cents per gallon of E85 blend fuel sold and dispensed at the

tax credit certiﬁ cate” for each “eligible new employee,” which

dealer’s Ohio retail service station during any part of calendar

the employer hires after June 30, 1994 at the facility to which

year 2010 that is included in the dealer’s taxable year ending

the enterprise zone agreement applies.

in 2011, plus 13 cents per gallon of E85 blend fuel sold and

dispensed at the dealer’s Ohio retail service station during

An employer that receives a tax credit certiﬁ cate for an eligible

any part of calendar year 2011 that is included in the dealer’s

employee may claim a $1,000 nonrefundable credit for each

taxable year ending in 2011.

taxable year covered under the enterprise zone agreement

during which the employer employs the eligible new employee.

Blended biodiesel. For each of the taxable year ending

If an eligible employee is employed for less than the employer’s

in 2010 and 2011, the credit equals 7.5 cents per gallon of

full taxable year, the taxpayer’s credit is proportionately re-

blended biodiesel containing at least 10% but less than 20%

duced. See R.C. 5709.66(B)(1).

biodiesel sold and dispensed at the dealer’s Ohio retail service

station during those taxable years. For each of the taxable

An “eligible employee” is a new employee at the facility to

year ending in 2010 and 2011, the credit equals 3.75 cents

which the enterprise zone agreement applies who at the time

per gallon of blended biodiesel containing at least 6% but less

hired was a recipient of aid to dependent children or general

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Schedule E - Ohio Schedule E Nonrefundable Business Credits - 2012 Page 4

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