Tax Year                                                                  IT 2023 
                                                                                                                                                                                  Rev. 1/15 

                                                                     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 / FEIN 

 Business name / Trust                                       % ownership          SSN / FEIN 

Complete a separate Part I and Part II for each entity/business in which you hold an ownership interest. 
Part I 
  A. Business Income Before Deductions 
 1a. Self-employment income (federal Schedule C, line 31; C-EZ, line 3; or F, line 34) .............................. 1a.                                                                 00
  b. Guaranteed payments and/or compensation from each pass-through entity of at least a 20% direct 
       or indirect ownership interest. Note: Reciprocity agreements do not apply ......................................... 1b.                                                            00 
  2. Add-back for expenses paid to related members and to certain investors’ family members (see 
      instructions) ............................................................................................................................................ 2.                       00 
  3. Ordinary income (loss) from trade or business activities (to the extent not shown on line 1a and/or 
      line 1b).................................................................................................................................................... 3.                     00 
   4. Net income (loss) from rental activities, net royalties, interest income and dividend income ................. 4.                                                                   00 
   5. Net capital gain (loss) and other gain (loss) ........................................................................................... 5.                                        00 
  6. Add adjustments from I.R.C. section 168(k) and qualifying 179 expenses (see line instructions) ......... 6.                                                                          00 
  7. Other items of income and gain separately stated on federal Schedule K-1 and miscellaneous 
       federal income tax adjustments, if any ................................................................................................... 7.                                      00 
  8. Total business income (loss) (add lines 1 through 7) ............................................................................. 8.                                                00 
  B. Deductions From Business Income 
 9a. Keogh deduction,  self-employment tax deduction and self-employed health insurance deduction ....... 9a.                                                                             00 
  b.   Deduct adjustments for the depreciation expenses added back in prior years (see line instructions) ....... b.                                                                      00 
  c. Other items of deduction and loss separately stated on federal Schedule K-1 if such deductions are 
       allowable in computing federal adjusted gross income (individuals) or federal taxable income (estates) ...........c.                                                               00 
 d.  Other business income deductibles (describe) and miscellaneous federal income tax adjustments, if any ............d.                                                                 00 
 
  e. Total of lines 9a through 9d .................................................................................................................... e.                                 00 
   C. Net Business Income, Apportionment 
  10. Net business income (line 8 minus line 9e). Enter here and on Part IV, line 1, column C .................... 10.                                                                    00 
  11. Less: Gain described in Ohio Revised Code section (R.C.) 5747.212 (add losses described in that 
       section) if such gain (loss) is included in any one or more lines above .................................................11.                                                       00 
  12. Line 10 minus line 11 (if line 11 is a gain); line 10 plus line 11 (if line 11 is a loss) ............................... 12.                                                       00
  13. Ohio apportionment ratio (Part II, line 4) .............................................................................................. 13.                     .
  14. Total business income apportioned to Ohio (multiply line 12 by line 13) .............................................. 14.                                                          00 
  14a. Amount of the line 11 gain (loss) apportioned to Ohio (enclose detailed computations) .................... 14a.                                                                    00 
  b. Enter the total of lines 14 and 14a here and on Part IV, line 1, column A............................................... b.                                                          00 
  15. Total business income not apportioned to Ohio (line 10 minus line 14b). Enter here and on Part IV, 
       line 1, column B .................................................................................................................................... 15.                          00 

Part II – Apportionment Formula for Business Income 
                                                         (1)                (2)              (3)         (4)                                                                   (5)
                                                                            Total                                                                                            Weighted
                                                         Within Ohio   Everywhere        Ratio         Weight                                                                Ratio 
                                                                                         (carry to six                                                                       (carry to six
   1. Property                                                                       decimal places)                                                                         decimal places) 
     (a)  Owned (average cost) ...............    
     (b)  Rented (annual rental x 8) .........    
     (c)  Total (lines 1a and 1b) ...............                    ÷            = .                  x  .20                                                         = 1c.  . 
  2.  Payroll (see Exclusions on page 4 
     of the instructions) ...........................                ÷            = .                  x  .20                                                         =   2. . 
  3.  Sales (see Exclusions on page 5 
     of the instructions) ...........................                ÷            = .                  x  .60                                                         = 3.   . 
  4.  Ohio apportionment ratio. Add lines 1c, 2 and 3 (enter ratio here and on Part I, C, line 13) ..............................                                       4.   . 
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                                                                                                                       IT 2023
Taxpayer name                                                                  SSN / FEIN                              Rev. 1/15

 Part III – Nonbusiness Income and Deductions  (See defi nitions and discussion on pages 1 and 5 of the instructions.) 
Use Part III to allocate, in accordance with R.C. 5747.20, 5747.22,                    Note: Do not include in Part III either guaranteed payments or 
5747.212, 5747.221, 5747.23 and 5747.231, all items of nonbusi­                        compensation you received from each pass-through entity in which 
ness income and deductions included in either Ohio adjusted gross                      you have at least a 20% direct or indirect ownership interest. Do 
income for individuals or Ohio taxable income for estates. Unless                      not include in this part any compensation you received from any 
the taxpayer establishes otherwise, pass-through income, deduc­                        pass-through entity in which any of your family members directly 
tions, gains and losses recognized by a limited liability company,                     or indirectly own at least 40% of that pass-through entity. Show 
sole proprietorship, partnership or S corporation are items of busi­                   such guaranteed payments and compensation in Part I, A, line 1b. 
ness income that the taxpayer must apportion (rather than allocate) 
using the business income portion of the worksheet (see Part I). 
                                                                           (A)               (B)                 (C)
 A. Nonbusiness Income                                                    Ohio Portion       Non-Ohio Portion    Total 
  1.  Wages, salaries, tips, guaranteed payments
                                                                                       00                     00       00 
   (see note above) ............................................ 1.
 2. Interest ......................................................... 2.              00                     00       00 
 3. Dividends ..................................................... 3.                 00                     00       00 
  4. State and local tax refunds........................... 4.                         00                     00       00 
                                                                                       00                     00       00 
 5. Alimony received .......................................... 5.
  6. Capital gain (loss) and other gain (loss)....... 6.                               00                     00       00 
 
  7. Pensions, annuities, IRA distributions .......... 7.                              00                     00       00 
  
  8. Nonbusiness income (loss) from rental
   activity .......................................................... 8.              00                     00       00 
 9. Unemployment compensation...................... 9.                                 00                     00       00 
  10. Taxable Social Security benefi ts ................ 10.                            00                     00       00 
 11. Other income...............................................11.                    00                     00       00 

12. Total nonbusiness income (add lines 1 
   through 11) ................................................. 12.                   00                     00       00 

 B. Deductions From Nonbusiness Income  
  Note: Do not report here any amount listed on Ohio form IT 1040, Schedule A or Ohio form IT 1041, Schedule A. 
  13. Educator expenses .................................... 13.                       00                     00       00 
 
14. Health savings account deduction ............. 14.                                 00                     00       00 
15. Moving expenses ....................................... 15.                        00                     00       00 
  16. Penalty on early withdrawal of savings ...... 16.                                00                     00       00 
 
17. Alimony paid............................................... 17.                    00                     00       00 
18. IRA  deduction ............................................. 18.                   00                     00       00 
 
19. Student loan interest deduction .................... 19.                           00                     00       00 
20. Tuition and fees ............................................ 20.                  00                     00       00 
21. Total deductions (add lines 13 through 20) .. 21.                                  00                     00       00 

22. Net nonbusiness income (line 12 minus line 
    21; enter here and in Part IV, line 2, columns 
    A, B and C, respectively)............................ 22.                          00                     00       00 

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                                                                                                                    IT 2023
Taxpayer name                                                             SSN / FEIN                                Rev. 1/15

Part IV – Summary of Business and Nonbusiness Income 
                                                                      (A)                            (B)      (C)
                                                                      Ohio Portion        Non-Ohio Portion    Total 
1. Business income (enter in columns A, B and 
  C the amounts from Part I, C, lines 14b, 15 
    and 10 respectively) .........................................1.                00                     00       00 
2. Net nonbusiness income (enter in columns 
  A, B and C the amounts from Part III, B, line 
    22, columns A, B and C, respectively) ..............2.                          00                     00       00 
3. Total business and nonbusiness income (add 
    lines 1 and 2 down, by column) ........................3.                       00                     00       00 
4. Enter the Ohio form IT 1040, Schedule A net 
  adjustments or Ohio form IT 1041 Schedule A 
    net adjustments (see Note #1 below) ...............4.                           00                     00       00 
5. Line 3 plus or minus line 4 down, by column 
  (see Notes #2, #3 and #4 below)......................5.                           00                     00       00 

Note 1: Exclude from line 4 the depreciation adjustment(s) and                     Note 4: Enter the amount shown on line 5, column B on the ap­
miscellaneous federal income tax adjustments, if any, reported in                  propriate line of either Schedule D of Ohio form IT 1040 (for indi­
Part I of this worksheet.                                                          viduals only) or Schedule D of Ohio form IT 1041 (for estates only). 
                                                                                   For nonresidents and part-year residents, the amount on line 5, 
Note 2:  The amount shown on line 5, column C should be the same                   column B 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 C, must equal line 
5, column A plus B. 

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