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IT 2023
Rev. 12/12
Year 20____
10211411
IT 2023 Income Allocation and Apportionment
Nonresident Credit and Part-Year Resident Credit
Include this three-page form with Ohio form IT 1040 (individuals) or Ohio form IT 1041 (estates).
Taxpayer name
SSN
Business name
FEIN
In order to claim the nonresident credit or part-year resident credit,
Complete a separate Part II and Part III for each separate uni-
you must complete this form unless your only source of Ohio income
tary business group in which you hold an ownership interest.
is wages paid by an unrelated employer. Use this form to apportion
See page 1 of the instructions. For assistance, please contact the
and allocate your share of all types of Ohio-sitused income, gains,
department at (888) 405-4039.
deductions and losses from a sole proprietorship or a pass-through
entity.
Part I – Summary of Business and Nonbusiness Income
(A)
(B)
(C)
Total
Ohio Portion
Non-Ohio Portion
1. Business income (enter in columns A, B and
C the amounts from Part II, lines 10, 14b and
00
00
00
15, respectively) ...............................................1.
2. Net nonbusiness income (enter in columns
A, B and C the amounts from Part IV, line 17,
00
00
00
columns A, B and C, respectively) ....................2.
3. Total business and nonbusiness income (add
00
00
00
lines 1 and 2 down, by column) ........................3.
4. Enter the Ohio form IT 1040, Schedule A net
adjustments or Ohio form IT 1041 Schedule A
00
00
00
net adjustments (see Note #1 below) ...............4.
5. Line 3 plus or minus line 4 down, by column
00
00
00
(see Notes #2 and #3 below)............................5.
Note 1: Exclude from line 4 the depreciation adjustment(s) and
Note 4: Enter the amount shown on line 5, column C on the
miscellaneous federal income tax adjustments, if any, reported in
appropriate line of either Schedule D of Ohio form IT 1040 (for
Parts II or IV of this worksheet.
individuals only) or Schedule D of Ohio form IT 1041 (for estates
only). For nonresidents and part-year residents, the amount on line
Note 2: The amount shown on line 5, column A should be the same
5, column C is the portion of either Ohio adjusted gross income for
amount shown either on line 3 of Ohio form IT 1040 or on line 3 of
individuals (from Ohio form IT 1040, line 3) or Ohio taxable income
Ohio form IT 1041.
for estates (from Ohio form IT 1041, line 3) that was not earned or
received in Ohio.
Note 3: The amount shown on line 5, column A, must equal line 5,
column B plus C.
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