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For taxable year beginning in
2015
Ohio IT 1140
Pass-Through Entity
and Trust Withholding
Tax Return Instructions
Rev. 10/15
Department of
hio Taxation
tax. hio.gov
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IT 1140
Rev. 10/15
2015 Ohio Form IT 1140 or is exempt from fi ling with, the Ohio Department of Taxation
the appropriate income or franchise tax returns.
General Instructions
Which Form Should I Use: Ohio IT 1140 or IT 4708?
Note: Please put tax return in proper numerical order and place all Qualifying pass-through entities whose equity investors are limited to
attachments after the return. nonresident individuals, nonresident estates and nonresident trusts
can fi le either Ohio forms IT 1140 or IT 4708. All other qualifying
All Ohio tax forms and schedules referred to in this instruction pass-through entities may fi le Ohio form IT 1140 or may choose to
booklet may be obtained from our Web site at tax.ohio.gov. file Ohio form IT 4708.
Purpose of Form Ohio form IT 1140 is based upon the first day of the pass-through
The Ohio form IT 1140 is a form used to report withholding tax entity’s calendar or fi scal year; Ohio form IT 4708 is based upon
due on (i) pass-through entity distributive shares of income and (ii) the last day of the pass-through entity’s calendar or fi scal year. A
trust distributions of income relating to real property in Ohio and pass-through entity that changes forms from year to year must make
to tangible personal property in Ohio. Trusts may also be required sure that (i) all periods of income are reported and (ii) all related tax
to fi le the Ohio Fiduciary Income Tax Return, Ohio form IT 1041. is timely and fully paid.
Who Must File Example: A pass-through entity whose equity investors are
Each “qualifying pass-through entity” doing business in Ohio or composed solely of nonresident individuals has a Jan. 31 fiscal
otherwise having nexus with Ohio under the Constitution of the year end. For the fi scal year beginning Feb. 1, 2014 and ending
United States is subject to a withholding tax and to an entity tax Jan. 31, 2015, the pass-through entity elects to fi le the year
based upon each qualifying investor’s share of the qualifying pass- 2015 Ohio form IT 4708 (this return would be due April 18, 2016,
through entity’s profi ts apportioned to Ohio. not April 15, 2015). For the fi scal year beginning Feb. 1, 2015
In addition, each “qualifying trust” is subject to a withholding tax and ending Jan. 31, 2016, the entity elects to fi le the year 2015
based upon distributions of certain types of income to individuals Ohio form IT 1140. This return would be due May 15, 2016.
who are nonresidents of Ohio for any portion of the trust’s taxable For the fi scal year beginning Feb. 1, 2016 and ending Jan. 31,
year. 2017, the entity elects to fi le the year 2017 Ohio form IT 4708.
This return would be due April 17, 2018. With this fact pattern
Exclusions the pass-through entity will not fi le any 2016 Ohio pass-through
There is no need to fi le if any of the following is applicable for the entity return, but the pass-through entity will have reported all
entire taxable year: periods of income.
• The entity is a trust whose beneficiaries are limited to full-year What Is a Qualifying Pass-Through Entity?
Ohio resident taxpayers: individuals, estates and trusts [R.C. A qualifying pass-through entity is each S corporation, partnership
5747.01(I) and (N)]; OR or limited liability company treated as either a partnership or an S
corporation for federal income tax purposes. However, a qualifying
• The entity is a trust that has no real estate located in Ohio, pass-through entity does not include the following:
no tangible personal property located in Ohio and no direct
or indirect equity investments in (i) S corporations (including • Pension plans and charities (an entity exempt from federal income
limited liability companies treated as S corporations for tax pursuant to Internal Revenue Code (I.R.C.) 501(a) or 501(c));
federal income tax purposes) that have nexus with Ohio, (ii)
partnerships that have nexus with Ohio, and (iii) limited liability • Publicly traded partnerships (a partnership with equity securities
companies that have nexus with Ohio and for federal income tax registered with the U.S. Securities Exchange Commission under
purposes are treated as either partnerships or S corporations; section 12 of the Securities Exchange Act of 1934); AND
OR
• Entities that are real estate investment trusts, regulated investment
• The entity is an S corporation, a partnership or a limited liability companies or real estate mortgage investment conduits.
company treated for federal income tax purposes as either a What Is a Qualifying Trust?
partnership or S corporation, and such entity’s equity investors A qualifying trust is each trust that meets the following three
are limited to full-year Ohio resident taxpayers (individuals, requirements during the trust’s taxable year:
estates and trusts) [R.C. 5747.01(I) and (N)] or corporations
that are timely paying, or are exempt from paying, the Ohio • The trust will file the IRS form 1041, U.S. Income Tax Return for
corporation franchise tax; OR Estates and Trusts; AND
• The entity is an S corporation, partnership or limited liability • The trust has at least one beneficiary who is neither a full-year
company treated for federal income tax purposes as either a Ohio resident individual nor an Ohio resident estate; AND
partnership or S corporation, and the entity is fi ling the Ohio
form IT 4708 (“Composite Income Tax Return for Certain • The trust makes a distribution to a nonresident benefi ciary, and
Investors in a Pass-through Entity”) on behalf of all of its the distribution directly or indirectly relates either to real estate
equity investors who are not full-year Ohio resident taxpayers located in Ohio or to tangible personal property located in Ohio.
(individuals, estates and trusts) [R.C. 5747.01(I) and (N)];
OR Who Is a Qualifying Investor?
According to R.C. 5733.40(I), a qualifying investor is any qualifying
• The entity is either a disregarded entity or a qualifying pass-through entity investor other than those qualifying pass-
subchapter S subsidiary, and the entity’s owner is fi ling with, through entity investors listed:
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IT 1140
Rev. 10/15
1. Investors that are pension plans or charities (investors that are • Neither the investor nor the qualifying pass-through entity
exempt from federal income tax pursuant to I.R.C. 501(a) or carries out, at any time, any transactions either with any
501(c)). related members of the investor or with any related member
of the entity where such transactions either result in or would
2. Investors that are publicly traded partnerships (investors that result in a reduction or deferral of the Ohio corporation
are partnerships with equity securities registered with the U.S. franchise tax.
Securities Exchange Commission under section 12 of the
Securities Exchange Act of 1934). 13. Investors that are either trusts or funds whose benefi ciaries are
limited to the following during the taxable year of the qualifying
3. Investors that are colleges or universities (investors that are pass-through entity;
“institutions of higher education” as defi ned in R.C. 3334.01(F)).
• Persons that are or may be beneficiaries of a pension plan
4. Investors that are public utilities in Ohio and are required to pay trust, profi t-sharing trust, a stock bonus plan trust or similar
the Ohio gross receipts excise tax. retirement trust; OR
5. Investors that are insurance companies, fraternal corporations,
benefi cial corporations, bond investment corporations, health • Persons that are or may be beneficiaries of or the
maintenance organizations or any other corporation required to recipients of payments from a trust or fund that is a nuclear
file an annual report with the Ohio superintendent of insurance. decommissioning reserve fund, a designated settlement
fund, or any other similar trust or fund established to resolve
6. Investors that are dealers in intangibles as defi ned in R.C. and satisfy similar injury claims; OR
5725.01(B).
• Persons who are or may be the beneficiaries of a complex
7. Investors that are real estate investment trusts, regulated trust,but only if the trust irrevocably agrees in writing that,
investment companies or real estate mortgage investment for the taxable year during or for which the trust distributes
conduits. any of its income to any of its benefi ciaries who are individuals
residing outside Ohio, the trust will be withholding tax as
8. Nonresident individuals on whose behalf, and nonresident required under R.C. 5747.41 through 5747.453.
estates on whose behalf, the qualifying pass-through entity files
Ohio form IT 4708, “Composite Income Tax Return for Certain 14. Investors that are corporations paying the Ohio corporation
Investors in a Pass-through Entity” for the taxable year. franchise tax but only if all the other equity investors in the
qualifying pass-through entity are limited to (i) other corporations
9. Investors that are financial institutions liable for the corporation that are paying the Ohio corporation franchise tax and/or
franchise tax in accordance with R.C. 5733.06(D) on the first day (ii) corporations that would be paying the Ohio corporation
of January of the calendar year immediately following the last day franchise tax if they were not exempt from the Ohio corporation
of the fi nancial institution’s calendar or fiscal year in which or with franchise tax under R.C. 5733.09. See the second sentence of
which ends the qualifying pass-through entity’s taxable year. the third paragraph of R.C. 5733.41.
10. Investors that are themselves qualifying pass-through entities if 15. Investors that are “investment pass-through entities” (defined
the qualifying pass-through entities’ investors during the three- below.), but only if the investment pass-through entity provides
year period beginning 12 months before the fi rst day of the to the qualifying pass-through entity the name, address and
investee entity’s taxable year arelimited to those investors set Social Security number or federal employer identification
forth in items #1 through #9, above (or any combination thereof). number (FEIN) of each person who has an equity investment
in the investment pass-through entity.
11. Investors that are themselves pass-through entities, but
only if the owners of those other pass-through entities are Special Notes
limited to (i) individuals who are full-year residents of Ohio, A. The entity tax does not apply to any pass-through entity to
(ii) estates domiciled in Ohio, (iii) nonresident individuals on the extent that the pass-through entity’s distributive shares of
whose behalf those other pass-through entities fi le Ohio form income and gain pass through from that entity to another pass-
IT 4708, “Composite Income Tax Return for Certain Investors through entity (hereinafter referred to as the “investing entity”) if
in a Pass-through Entity,” and/or (iv) nonresident estates on the investing entity (i) is not an investment pass-through entity
whose behalf those other pass-through entities fi le Ohio form (defi ned below), (ii) irrevocably acknowledges that it has nexus
IT 4708, “Composite Income Tax Return for Certain Investors with this state under the U.S. Constitution during the taxable year,
in a Pass-through Entity” for the taxable year. (iii) makes a good faith and reasonable effort to comply with both
the entity tax law and the withholding tax law, and (iv) includes
12. Investors that satisfy all the following: in its apportionment factors (see Schedule C) its proportionate
• The investor submits a written statement to the qualifying share of each lower-tiered pass-through entity’s property, payroll
pass-through entity stating that the investor irrevocably agrees and sales. See R.C. 5733.402.
that the investor has nexus with Ohio and is subject to and B. Neither the entity tax nor the withholding tax applies to an
liable for the corporation franchise tax calculated under R.C. investment pass-through entity’s items of income listed below
5733.06 with respect to the investor’s distributive share of in the defi nition of “investment pass-through entity.”
income attributable to the pass-through entity;
An investment pass-through entity is a pass-through entity
• The investor makes a good faith and reasonable effort to fully having for its taxable year at least 90% of its assets represented by
comply with all of the corporation franchise tax reporting and intangible assets and having for its taxable year at least 90% of its
paying requirements set forth in R.C. chapter 5733; AND gross income from one or more of the following sources:
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IT 1140
Rev. 10/15
• Transaction fees earned in connection with the acquisition, If the investment pass-through entity does not provide on a timely
ownership or disposition of intangible property. basis to the qualifying pass-through entity the name, address and
Social Security number or FEIN for each investor in the investment
• Loan fees pass-through entity and if the investment pass-through entity is a
qualifying investor, then the investee qualifying pass-through entity
• Financing fees must pay the 8.5% entity tax with respect to the distributive share
of income and gain passing through from the investee qualifying
• Consent fees pass-through entity to the investment pass-through entity.
• Waiver fees Tax Credits Available to Certain Investors and Beneficiaries
R.C. 5733.0611 and 5747.059 provide that qualifying investors can
• Application fees claim an income tax or franchise tax credit based upon the qualifying
• Net management fees (management fees that the pass-through investor’s proportionate share of the withholding tax or the entity
entity earns or receives from all sources reduced by the tax that was paid on or with respect to the qualifi ed investor’s direct
management fees that the pass-through entity incurs or pays to or indirect investment in the qualifying pass-through entity. R.C.
any person), but only if such net management fees do not exceed 5747.059 also provides a similar credit for nonresident individual
5% of the pass-through entity’s profit. qualifying benefi ciaries with respect to the withholding tax that a
qualifying trust has withheld in connection with that nonresident
• Dividend income individual qualifying benefi ciary.
• Interest income The credit is based upon the amount of tax (net of refunds, if
any) paid for the taxable year – even if the tax is paid, or if the
• Net capital gains from the sale or exchange of intangible property, refund is received, after the end of the taxable year.
All types and classifications of income and gain attributable to In order for qualifying investors and qualifying benefi ciaries to claim
•
distributive shares of income and gain from other pass-through these credits, the qualifying investor or the qualifying beneficiary
entities. must include with the Ohio income tax return (Ohio forms IT
1040, IT 1041 or IT 4708) a copy of the IRS form K-1 indicating
The percentages are based upon quarterly averages calculated the amount of the entity tax and/or withholding tax with respect
during the pass-through entity’s taxable year. Furthermore, for to which the qualifying investor or qualifying benefi ciary seeks to
purposes of determining if a pass-through entity is an investment claim a credit.
pass-through entity, intangible assets include investments in other
pass-through entities. See R.C. 5733.402. Accordingly, each qualifying pass-through entity or qualifying
trust must separately state on the form K-1, which the
C. An equity investor (subsequently referred to as a “deemed qualifying pass-through entity or qualifying trust will issue to
investor”) in an investment pass-through entity shall be deemed the qualifying investor or qualifying benefi ciary, the following
to be an equity investor in any qualifying pass-through entity information:
in which the investment pass-through entity is a direct equity
investor. • The qualifying investor’s or beneficiary’s proportionate share
of the withholding tax and/or entity tax that the qualifying pass-
Each deemed investor’s portion of the qualifying pass-through through entity or qualifying trust paid (net of refunds shown on
entity’s adjusted qualifying amount will be (i) the adjusted this return and net of amounts shown on Schedule A, line 3b,
qualifying amount that would otherwise pass through from the which have been transferred to Ohio form IT 4708); AND
qualifying pass-through entity to the investment pass-through
entity multiplied by (ii) the percentage of the deemed investor’s • The qualifying investor’s or beneficiary’s proportionate share of
direct ownership in the investment pass-through entity. Thus, the withholding tax and/or entity tax that passes through from
except as discussed below, the qualifying pass-through entity another pass-through entity or trust to the qualifying pass-through
must pay the withholding tax and entity tax as if the investors in entity or qualifying trust (and then passes on to the qualifying
the investment pass-through entity were actual investors in the investor or qualifying beneficiary).
qualifying pass-through entity (hence, “deemed investors”).
If this pass-through entity or trust has invested in a partnership
If the taxable year of the investment pass-through entity ends on or limited liability company that also fi led Ohio form IT 1140, this
a day that is different than the last day of the investee qualifying pass-through entity or trust is not entitled to any credit for this pass-
pass-through entity’s taxable year, then this “deemed investor” through entity’s or trust proportionate share of tax. Furthermore, this
rule applies to those persons who are the direct investors in the pass-through entity or trust cannot claim the credit as an estimated
investment pass-through entity on the last day of the investee payment for this pass-through entity’s or trust’s taxable year.
qualifying pass-through entity’s taxable year ending within
However, the pass-through entity or trust can “pass through” (via
the investment pass-through entity’s taxable year. See R.C.
the K-1s it will issue) to its qualifying investors or to its qualifying
5747.401.
benefi ciaries the pass-through entity’s or trust’s proportionate share
This “deemed investor” rule applies only to the extent the of such tax that the investee partnership or investee limited liability
investment pass-through entity provides on a timely basis to company paid on behalf of this pass-through entity or trust.
the qualifying pass-through entity the name, address and Social
Tax Rates
Security number or FEIN for each investor in the investment
The tax is due only if the adjusted qualifying amount exceeds
pass-through entity.
$1,000. The tax is calculated as follows:
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IT 1140
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• The 5% withholding tax applies to the adjusted qualifying amounts Penalties
for all qualifying investors who are nonresident individuals for any If the pass-through entity fails to file the Ohio withholding tax return
portion of the qualifying pass-through entity’s taxable year; AND by the due date (or extended federal due date), the law provides
for a failure to fi le penalty, which is the greater of $50 per month
• The 5% withholding tax also applies to adjusted qualifying amounts up to a maximum of $500, or 5% per month up to a maximum of
that the qualifying trust pays to the qualifying trust’s beneficiaries 50% of the tax.
included in this return who are nonresident individuals for any
portion of the qualifying trust’s taxable year; AND If the pass-through entity fails to pay the full amount of withholding
tax by the due date, the law provides for a failure-to-pay penalty,
• The 8.5% entity tax applies to the adjusted qualifying amounts which is up to a maximum of double the interest charged. The
for all qualifying investors other than nonresident individuals and penalty will not apply if (i) the pass-through entity obtained a federal
corporate investors subject to phase-out. extension of time to fi le (ii) the pass-through entity’s total payments
made by the due date without extension equal or exceed 90% of
• The 0% entity tax applies to the adjusted qualifying amounts for the total Ohio tax due and (iii) by the extended due date the pass-
all qualifying corporate investors that were subject to the phase- through entity pays the balance of the tax due. To make an extension
out for tax year 2009 and thereafter. payment, please use the 2015 Ohio form IT 1140P.
Return Due Dates Interest Penalty on Underpayment of Estimated Tax
If the due date falls on a Saturday, Sunday or legal holiday, the The pass-through entity will owe an interest penalty if the amount
pass-through entity can fi le on the next day that is not a Saturday, on Schedule B, line 9, sum of both columns, is greater than $10,000
Sunday, or legal holiday. and (ii) withholdings and refundable credits are less than both of
the following:
The Ohio form IT 1140, and payment of the tax are due on the 15th
day of the fourth month following the end of the qualifying pass- • 90% of your 2015 Ohio tax (Ohio form IT 1140, Schedule A, line
through entity’s or qualifying trust’s taxable year. 1, sum of both columns); AND
Extension to File • 100% of your 2014 Ohio tax (Ohio form IT 1140, Schedule A, line
If the qualifying pass-through entity or the qualifying trust qualifies 1, sum of both columns).
for and receives a federal extension of time to fi le, then the pass-
through entity automatically has the same extension of time to file If the pass-through entity owes an interest penalty, the pass-through
the Ohio return. However, the pass-through entity must include a entity must complete Ohio form IT/SD 2210 and enter the interest
copy of the federal extension to the Ohio return. If the pass-through penalty on Schedule A, line 2 of Ohio form IT 1140.
entity electronically obtained the federal extension, then, when filing
the Ohio form IT 1140, the pass-through entity must provide the Responsible Party Liability
federal confi rmation number for the extension. R.C. 5747.453 imposes personal liability for failure to pay the
withholding tax. Set forth below is that section of the law:
Caution: An extension of time to fi le does not give the pass-through
entity an extension of time to pay. Make Ohio extension payments An employee or benefi ciary of, or investor in, a qualifying entity
on the 2015 Ohio form IT 1140P. having control or supervision of, or charged with the responsibility
for, fi ling returns and making payments, or any trustee or other
Payment Options fi duciary, offi cer, member or manager of the qualifying entity who
Payments may be remitted by electronic funds transfer (EFT) is responsible for the execution of the qualifying entity’s fiscal
through the Ohio Treasurer of State or you may send in a personal responsibilities, is personally liable for the failure to fi le any report
check or money order with the IT 1140P payment voucher. For or to pay any tax due as required by sections 5747.40 to 5747.453
questions regarding the EFT payment program, please contact of the Revised Code. The dissolution, termination or bankruptcy
the Ohio Treasurer of State’s offi ce at 30 E. Broad St., 9th Floor, of a qualifying entity does not discharge a responsible trustee’s,
Columbus, OH 43215 or call toll-free at 1-877-338-6446. fi duciary’s, offi cer’s, member’s, manager’s, employee’s, investor’s
Interest on Underpayments and Overpayments or benefi ciary’s liability for failure of the qualifying entity to fi le any
If a pass-through entity fails to pay the tax by the due date, interest report or pay any tax due as required by those sections. The sum
accrues on the unpaid tax. Interest on tax due is charged in addition due for the liability may be collected by assessment in the manner
to any penalties that may be incurred for late fi ling or failure to file provided in section 5747.13 of the Revised Code.
timely. The period of underpayment runs from the date the tax was Preparer’s Signature
required to be paid to the date on which such payment is made. The Ohio Department of Taxation follows IRS Service Notice 2004-
Interest is allowed and paid upon any overpayment in excess of 54, which provides for alternative preparer signature procedures
one dollar in respect of the tax imposed under R.C. 5747.02 from for IRS income tax paper returns that paid practitioners prepare
the date of the overpayment until the date of the refund of the on behalf of their clients. Except as set forth below, paid preparers
overpayment, except that if any overpayment is refunded within 90 must follow those same procedures with respect to the following
days after the due date of the annual return or within 90 days after Ohio paper returns: individual income tax, school district income tax,
the return was fi led, whichever is later, no interest shall be allowed withholding tax (employer and pass-through entity) and corporation
on such overpayment. franchise tax. See R.C. 5703.262(B) and 5747.08(F).
During calendar year 2015 and calendar year 2016, interest accrues Exception: The paid preparer should print (rather than write) his/
on underpayments and overpayments at the rate of 3% per annum, her name on the form if the taxpayer checks “Yes” to the question,
respectively. “Do you authorize your preparer to contact us regarding this return?”
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IT 1140
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Method of Accounting extended for an agreed-upon period if both the pass-through entity
A pass-through entity’s method of accounting for this return must and the tax commissioner consent in writing to the extension.
be the same as its method of accounting for federal income tax
purposes. In the absence of any method of accounting for federal An amended Ohio form IT 1140, which the pass-through entity files
income tax purposes, income must be computed under such method as a result of an adjustment to the federal tax return, form 1065 or
as in the opinion of the tax commissioner clearly refl ects income. If 1120S, is deemed a report subject to assessment. However, the
a pass-through entity’s method of accounting is changed for federal amended return does not reopen those facts, fi gures, computations
income tax purposes, its method of accounting for purposes of this or attachments from a previously fi led return no longer subject to
tax must be changed accordingly. assessment to the extent that those facts, fi gure and computations
are not affected, either directly or indirectly, by the IRS adjustment
Amended Returns to the entity’s federal income tax return.
If any of the facts, fi gures, computations or attachments required
in a pass-through entity’s withholding tax return must be altered If the taxpayer disagrees with an assessment, the taxpayer may
as the result of an adjustment to the pass-through entity’s federal object to the assessment by fi ling Ohio form PR, Petition for
income tax return, and whether the adjustment is initiated either by Reassessment. Form PR applies only to assessments (not to
the pass-through entity or by the IRS, and if such alteration affects proposed corrections) issued by the Ohio Department of Taxation.
the pass-through entity’s tax liability, the pass-through entity must If a petition for reassessment has been properly fi led, the tax
file an amended return. Upon completing an amended return, commissioner shall proceed in accordance with R.C. 5703.60.
check the “amended return” box on page 1 of the return.
Estimated Withholding Tax Payments for Next Year
The pass-through entity must fi le the amended return not later The qualifying pass-through entity or qualifying trust must make
than one year after either (i) the adjustment has been agreed to or estimated withholding tax payments for the taxable year if (i) the sum
finally determined for federal income tax purposes or (ii) any federal of the “adjusted qualifying amounts” for the taxable year beginning in
income tax defi ciency or refund, or the abatement or credit resulting 2015 exceeded $10,000 and (ii) the sum of the “adjusted qualifying
therefrom, has been assessed or paid whichever occurs first. amounts for the taxable year beginning in 2016 will exceed $10,000.
For the calculation of the adjusted qualifying amount, see line 9
Caution: The IRS informs us of all changes it makes to federal on Ohio form IT 1140ES, Worksheet #1 and line 3 on Ohio form IT
income tax returns. To avoid penalties, be sure the pass-through 1140ES, Worksheet #3.
entity fi les its Ohio amended return within one year of the final
determination of the federal change. Due Dates for Estimated Withholding Tax Payments
The estimated payments are due on the 15th day of the month
(1) In the case of an underpayment, the amended return must be following the last day of each quarter of the taxable year. If any filing
accompanied by payment of an additional tax and interest due due date set forth below falls on a weekend or on a holiday, then
and is a return subject to assessment under R.C. 5747.13 for the due date becomes the fi rst business day thereafter.
the purpose of assessing any additional tax due under this
division. The amended return must not reopen those facts, Line Instructions
figures, computations or attachments from a previously filed
return no longer subject to assessment if those facts, figures Schedule A – Reconciliation Tax and Payments
and computations are not affected, either directly or indirectly, by
the IRS adjustment to the pass-through entity’s federal income Line 2 – Interest Penalty on Underpayment of Estimated Tax
tax return. Enter any interest penalty on underpayment of estimated tax as
explained in the general instructions.
(2) In the case of an overpayment, the pass-through entity may file
an amended return within the one-year period prescribed for Lines 3a and 3b – Payment Transfers
filing the amended return even if it is filed beyond the period If the pass-through entity or trust has used Ohio form IT 4708ES to
prescribed in division (B) of R.C. 5747.11 and if the amended make estimated payments in connection with the pass-through entity
return otherwise conforms to the requirements of that section. composite income tax, the pass-through entity or trust can elect to
apply some or all of those Ohio form IT 4708ES payments to satisfy
An application fi led as a result of federal changes that is outside the tax due on Ohio form IT 1140. If the pass-through entity or trust
of the period described in division (B) of R.C. 5747.11 shall claim so elects, please indicate on Ohio form IT 1140, Schedule A, line 3a
refund of overpayments resulting only from alterations to only the amount to be transferredfrom the Ohio forms IT 4708ES and IT
those facts, fi gures, computations or attachments required in the 4708P payments toOhio form IT 1140. If the pass-through entity will
pass-through entity’s annual report that are affected, either directly be fi ling both Ohio forms IT 1140 and IT 4708, please include with
or indirectly, by the adjustment to the entity’s federal income tax Ohio form IT 1140 a schedule setting forth (i) the dates on which the
return. It shall not reopen those facts, fi gures, computations or pass-through entity or trust made the Ohio form IT 4708ES and Ohio
attachments that are not affected, either directly or indirectly, by form IT 4708P payments, (ii) the amount of each payment transferred
the adjustment to the pass-through entity’s federal income tax to Ohio form IT 1140 and (iii) if an amended return, the amount of
return. (IRS form 1065 or 1120S). payment(s) previously claimed for this taxable year.
Assessments The pass-through entity can also elect to transfer Ohio form IT
The tax commissioner may issue an assessment against the pass- 1140ES payments toOhio form IT 4708 (“Composite Income Tax
through entity for any defi ciency within four years after the later of Return for Certain Investors in a Pass-through Entity”). To the
the fi nal date the return is subject to assessment was required to be extent that the pass-through entity elects to make such transfers,
filed or the date the return was filed. However, both the assessment please indicate on Ohio form IT 1140, Schedule A, line 3b the
statute of limitations and the refund statute of limitations may be amount to be transferred from Ohio forms IT 1140ES or IT 1140P
payments to Ohio form IT 4708. If the pass-through entity will
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IT 1140
Rev. 10/15
be fi ling both Ohio forms IT 1140 and IT 4708, the pass-through to a tax on or measured by net income (discussed below) and (iv)
entity should include Ohio form IT 4708 a schedule setting forth the domestic production activities deduction allowable to qualifying
(i) the dates of Ohio form IT 1140ES payments, (ii) the amount investors.
of each payment transferred to Ohio form IT 4708 and (iii) if an
amended return, the amount of refund(s) previously claimed for Bonus Depreciation Deduction
this taxable year. Enter on this line 1/2, 1/5 or 1/6 of the depreciation expense added
back on each of the previous years’ returns (see instructions for
Line 9 – Interest and Penalty Due on Late-Paid Tax and/or Schedule A, line 2a and Schedule D, line 2a). Attach a separate
Late-Filed Return schedule to the return showing the calculations designating 1/2,
Enter any interest and penalty as explained in the general 1/5, or 1/6.
instructions.
Miscellaneous Federal Income Tax Adjustments
Line 10 – Total Amount Due Because of a recent amendment to R.C. section 5701.11, there
Remit using any of the payment options as explained in the general are no miscellaneous federal tax adjustments on this return. See
instructions. House Bill 19, 131st General Assembly. However, you must make
all other required adjustments for this line.
Schedule B
Qualifying Pass-Through Entities – Tax Due Amounts Not Subject to a Tax on or Measured by Net Income
R.C. 5733.40(A)(2) provides that distributive shares of income from
qualifying pass-through entities and distributions from qualifying
Line 2a and Schedule D, Line 2a – Depreciation Add-Back trusts shall be reduced by “any amount that, pursuant to the
R.C. 5701.11, 5733.40(A)(5), 5747.01(S)(14) and 5747.01(A)(20) Constitution of the United States, the Constitution of Ohio or any
state that, in determining Ohio taxable income, a taxpayer that for federal law is not subject to a tax on or measured by net income.”
federal income tax purposes claims I.R.C. 168(k) bonus depreciation Such items of income include the following:
and/or qualifying I.R.C. 179 depreciation expense must add back
2/3, 5/6 or 6/6 of that depreciation that the taxpayer claimed for the • Federal interest income that under federal law is exempt from
taxable year based upon the I.R.C. state tax measured on or by net income (see the department’s
Jan. 9, 1992, information release entitled “Exempt Federal Interest
These “add-back and subsequent deduction” laws also cover (i) Income,” which lists most types of federal interest income that is
depreciable assets acquired by the taxpayer’s disregarded entities exempt).
and (ii) depreciable assets that are owned by pass-through entities
in which the taxpayer directly or indirectly owns at least 5% (see • All income that the qualifying pass-through entity earns if the
R.C. 5747.01(A)(20)(a)). qualifying pass-through entity claims an exemption under U.S.
In addition, if the taxpayer is an equity investor in a pass-through Public Law 86-272and if the qualifying pass-through entity has no
entity that has claimed I.R.C. 168(k) bonus depreciation and/or related members having nexus with Ohio under the Constitution
I.R.C. 179 depreciation, and if, because of the federal passive of the United States for any portion of the qualifying pass-through
activity loss limitation rules or because of the federal at-risk entity’s taxable year (see R.C. 5733.042(A)(6) for the definition
limitation rules, the taxpayer is unable to fully deduct a loss passing of “related member”).
through from another pass-through entity to the taxpayer, then • An investment pass-through entity’s items of income listed
to the extent that the taxpayer does not recognize the loss, the previously.
taxpayer can defer making the “2/3, 5/6 or 6/6 add-back” until the
taxable year or years for which the taxpayer deducts the pass- • Interest income from Ohio public obligations and Ohio purchase
through entity loss and receives a federal tax benefi t from the obligations and gains from the sale or other disposition of Ohio
depreciation amount claimed by the other pass-through entity. Of public obligations. See R.C. 5709.76.
course, the taxpayer cannot begin claiming the related subsequent
years deduction until the fi rst taxable year immediately following Line 5 and 6 – Guaranteed Payments and Compensation Add-
the taxable year for which the taxpayer makes the 2/3, 5/6 or 6/6 Back
add-back. Guaranteed payments and compensation paid to an investor who
holds at least a 20% direct or indirect interest in the profi ts or capital
For detailed information and examples regarding this adjustment, of the qualifying entity during the qualifying entity’s taxable year shall
see R.C. 5747.01(A)(20) as amended by the 129th General be considered a distributive share of income of the qualifying entity.
Assembly in HB 365 and information releases 2002-02 and 2002- Such guaranteed payments and compensation shall be added back
01 regarding Ohio bonus depreciation adjustments available on our as business income.
Web site at tax.ohio.gov. These releases were originally posted
on July 31, 2002 and Nov. 7, 2002. Reciprocity agreements do not apply to those nonresidents directly
or indirectly owning at least 20% of the stock or other equity of the
Important: S corporation shareholders cannot claim this deduction pass-through entity. That is, pass-through entities cannot use the
with respect to depreciable property for which the add-back occurred reciprocity agreements in order to avoid adding back guaranteed
while the corporation was a C corporation. See R.C. 5733.40(A)(5) payments and compensation that the pass-through entities pay to
and 5747.01(A)(21)(a). such nonresidents. See R.C. 5733.40(A)(7).
Line 2b and Schedule D, Line 2b – Other Adjustments Line 10 – Tax Rate
Adjustments available to taxpayers are (i) the subsequent years The tax rates applicable to distributive shares of income passing
depreciation deduction discussed above, (ii) miscellaneous federal through to investors are applied as explained in the general
income tax adjustments (discussed below), (iii) amounts not subject instructions.
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IT 1140
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Do not include in Within Ohio, but do include in Total Everywhere, the
Schedule C – Qualifying Pass-Through Entities – original cost of qualifying improvements to land or tangible personal
Tax Apportionment Ratio property in an enterprise zone for which the taxpayer holds a Tax
Incentive Qualifi cation Certifi cate issued by the Ohio Development
Instructions and a worksheet for a fi nancial institution pass-through
Services Agency.
entity are available at the end of this booklet.
Line 1a – Property Owned
Note: When calculating the withholding tax and the entity tax,
Enter the average value of the pass-through entity’s real property
each qualifying pass-through entity and each qualifying trust
and tangible personal property, including leasehold improvements,
investing in another pass-through entity must apply the “aggregate”
owned and used in the trade or business in Ohio during the taxable
(conduit) theory of taxation. That is, the character of all income and
year.
deductions (and adjustments to income and deductions) realized
by a pass-through entity in which the qualifying pass-through entity Line 1a – Property Owned – Total Everywhere
or qualifying trust has invested retains that character for purposes Enter the average value of all the pass-through entity’s real property
of the withholding tax and the entity tax when recognized by the and tangible personal property, including leasehold improvements,
qualifying pass-through entity. Furthermore, the qualifying pass- owned and used in the trade or business everywhere during the
through entity and qualifying trust must include in its apportionment taxable year.
ratio its proportionate share of each lower-tiered pass-through
entity’s property, payroll and sales. See R.C. 5733.057 and Line 1b – Property Rented – Within Ohio
5747.231. Enter the value of the pass-through entity’s real property and
tangible personal property rented and used in the trade or
Property Factor (Line 1) business Within Ohio and Total Everywhere during the taxable
year. Property rented by the pass-through entity’s is valued at
The property factor is a fraction, the numerator of which is the
eight times the annual rental rate (annual rental expense less
average value of the pass-through entity’s includable real and
subrental receipts).
tangible personal property owned or rented, and used in the trade or
business in this state during the taxable year, and the denominator of Line 1c – Property Total – Within Ohio and Total Everywhere
which is the average value of all the pass-through entity’s includable Add lines 1a and 1b for Within Ohio and Total Everywhere.
real and tangible personal property owned or rented, and used in
the trade or business everywhere during such year. Line 1c – Property Ratio
Enter the ratio of property Within Ohio to Total Everywhere by
For taxable years ending on or after June 26, 2003, the property dividing the amount Within Ohio by the Total Everywhere amount.
factor specifically includes real property and tangible personal
property that the pass-through entity rents, subrents, leases Line 1c – Weighted Property Ratio
or subleases to others if the income or loss from such rentals, Multiply the property ratio on line 1c by the property factor weighting
subrentals, leases or subleases is business income. Furthermore, of 20%.
for taxable years ending on or after June 26, 2003, Ohio law
specifi cally excludes from the factor property relating to, or used in Payroll Factor (Line 2)
connection with, the production of nonbusiness income allocated
The payroll factor is a fraction, the numerator of which is the
under R.C. 5733.051.
total compensation paid in this state during the taxable year by
Property owned by the pass-through entity is valued at its the pass-through entity, and the denominator of which is the
original cost average value. Average value is determined total compensation paid both within and without this state during
by adding the cost values at the beginning and at the end the taxable year by the pass-through entity. As used below, the
of the taxable year and dividing the total by two. The tax term “compensation” means any form of remuneration paid to an
commissioner may require the use of monthly values during employee for personal services. Do not include in Within Ohio or
the taxable year if such values more reasonably refl ect the in Total Everywhere the following:
average value of the corporation’s property.
• Guaranteed payments made to partners.
In determining average value do not include in either “Within Ohio”
or in “Total Everywhere” the following: • Compensation paid in Ohio to employees who are primarily
engaged in qualifi ed research.
• Construction in progress.
• Compensation paid to employees to the extent that the
• Property relating to, or used in connection with, the production compensation relates to the production of nonbusiness income
of nonbusiness income. See R.C. 5733.05(B)(2). allocable under R.C. 5733.051 (see R.C. 5733.05(B)(2)).
• The original cost of property within Ohio with respect to which the • Compensation that an S corporation paid to any shareholder
state of Ohio has issued an Air Pollution, Noise Pollution, or an included in this report if the shareholder directly or indirectly
Industrial Water Pollution Control Certifi cate. See R.C. 5733.05(B) owned at least 20% of the S corporation at any time during the
(2)(a). year. R.C. 5733.40(A)(7).
• The original cost of real property and tangible property (or in Do not include in Within Ohio, but do include in Total Everywhere,
the case of property that the pass-through entity is renting from compensation paid in Ohio to certain specifi ed new employees at
others, eight times its net annual rental rate) within Ohio that is an urban job and enterprise zone facility for which the pass-through
used exclusively during the taxable year for qualifi ed research. entity has received a Tax Incentive Qualifi cation Certifi cate issued
by the Ohio Development Services Agency.
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IT 1140
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Line 2 – Payroll Within Ohio • Receipts and any related gains or losses from the sale or other
Enter the total amount of the pass-through entity’s compensation disposal of intangible property other than trademarks, trade
paid in Ohio during the taxable year. Compensation is paid in Ohio names, patents, copyrights and similar intellectual property;
if any of the following apply:
• Receipts and any related gains and losses from the sale or other
• The recipient’s service is performed entirely within Ohio; OR disposal of tangible personal property or real property where that
property is a capital asset or an asset described in I.R.C. 1231.
• The recipient’s service is performed both within and outside For purposes of this provision the determination of whether or
Ohio, but the service performed outside Ohio is incidental to the not an asset is a capital asset or a 1231 asset is made without
recipient’s service within Ohio; OR regard to the holding period specifi ed in the Internal Revenue
Code; AND
• Some of the recipient’s service is performed within Ohio and
either the recipient’s base of operations, or if there is no base of • Receipts from sales to: (i) an at-least-80%-owned public utility
operations, the place from which the recipient’s service is directed other than an electric company, combined electric company,
or controlled is within Ohio, or the base of operations or the place or telephone company, (ii) an at-least-80%-owned insurance
from which the service is directed or controlled is not in any state company or (iii) an at-least-25%-owned fi nancial institution.
in which some part of the service is performed, but the recipient’s
residence is in Ohio. Note: Income and gain from receipts excluded from the sales factor
is not presumed to be nonbusiness income. All income, gain, loss
Compensation is paid in Ohio to any employee of a common or and expense is presumed to be apportionable business income
contract motor carrier corporation who performs his regularly – even if the related receipts are excluded from the sales factor.
assigned duties on a motor vehicle in more than one state in
the same ratio by which the mileage traveled by such employee The law specifi cally includes in the sales factor the following amounts
within Ohio bears to the total mileage traveled by such employee when arising from transactions, activities and sources in the regular
everywhere during the taxable year. The statutorily required mileage course of a trade or business: (1) receipts from sales of tangible
ratio applies only to contract or common carriers. Thus, without personal property, (2) receipts from the sale of real property inventory
approval by the tax commissioner a manufacturer or merchant who (such as lots developed and sold by a real estate developer), (3) rents
operates its own fl eet of delivery trucks may not situs driver payroll and royalties from tangible personal property, (4) rents and royalties
based upon the ratio of miles traveled in Ohio to miles traveled from real property, (5) receipts from the sale, exchange, disposition
everywhere. See Cooper Tire and Rubber Co. v. Limbach (1994), or other grant of the right to use trademarks, trade names, patents,
70 Ohio St. 3d 347. copyrights and similar intellectual property, (6) receipt from the sale
of services and other receipts not expressly excluded from the factor.
Line 2 – Payroll – Total Everywhere These amounts are situsable to Ohio as set out below.
Enter the total amount of the pass-through entity’s compensation
paid everywhere during the taxable year. Line 3 – Sales Within Ohio
Enter the total of gross receipts from sales not excludable from the
Line 2 – Payroll Ratio
numerator and the denominator of the sales factor, to the extent
Divide Within Ohio payroll by Total Everywhere payroll to arrive at
the includable gross receipts refl ect business done in Ohio. Sales
the payroll ratio.
within Ohio include the following:
Line 2 – Weighted Payroll Ratio
Multiply the payroll ratio on line 2 by the payroll factor weight of • Receipts from sales of tangible personal property, less returns
20%. and allowances, received by the purchaser in Ohio. In the case
of delivery of tangible personal property by common carrier or by
Sales Factor (Line 3) other means of transportation, the place at which such property
is ultimately received after all transportation has been completed
The sales factor is a fraction whose numerator is the pass-through is considered as the place at which such property is received by
entity’s includable business income receipts in Ohio during the the purchaser. Direct delivery in Ohio, other than for purposes
taxable year and whose denominator is the sum of the pass-through of transportation, to a person or fi rm designated by a purchaser
entity’s within Ohio and without Ohio includable business income constitutes delivery to the purchaser in Ohio, and direct delivery
receipts during the taxable year. The sales factor specifically outside Ohio to a person or fi rm designated by a purchaser does
excludes receipts attributable to nonbusiness income not constitute delivery to the purchaser in Ohio, regardless of
allocable under R.C. 5733.051 (see R.C. 5733.05(B)(2) and the where title passes or other conditions of sale. Customer pick-up
tax commissioner’s April 2004 information release entitled “Sales sales are situsable to the final destination after all transportation
Factor Situsing Revisions”). (including customer transportation) has been completed. See
Dupps Co. v. Lindley (1980), 62 Ohio St. 2d 305.
The following receipts are not includable in either the numerator or
the denominator of the sales factor even if the receipts arise from Revenue from servicing, processing or modifying tangible personal
transactions, activities and sources in the regular course of a trade property is sitused to the destination state as a sale of tangible
or business (see R.C. 5733.05(B)(2)(c)): personal property. See Custom Deco, Inc. v. Limbach, BTA Case
No. 86-C-1024, June 2, 1989.
• Interest or similar amounts received for the use of, or for the
forbearance of the use of, money; • Receipts from sales of real property inventory in Ohio.
• Dividends; • Rents and royalties from tangible personal property to the extent
the property was used in Ohio.
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Rev. 10/15
• Rents and royalties from real property located in Ohio. • A paper copy of pages 1 and 2 of IRS schedule K-1, which the
qualifying pass-through entity or qualifying trust will issue to each
• Receipts from the sale, exchange, disposition or other grant of qualifying investor and for each qualifying benefi ciary. The K-1 must
the right to use trademarks, trade names, patents, copyrights and indicate the amount of tax credits that will pass through from the
similar intellectual property are sitused to Ohio to the extent that qualifying pass-through entity or qualifying trust to each qualifying
the receipts are based on the amount of use of that property in investor or qualifying benefi ciary. (See “Tax Credits Available to
Ohio. If the receipts are not based on the amount of use of that Certain Investors and Benefi ciaries” in the General Instructions).
property, but rather on the right to use the property and the payor
has the right to use the property in Ohio, then the receipts from • Magnetic media meeting the specifications that the IRS requires
the sale, exchange, disposition or other grant of the right to use for the transmission of information by magnetic media (for more
such property are sitused to Ohio to the extent the receipts are information, see IRS publications 1525 and 3416). The magnetic
based on the right to use the property in Ohio. media must set forth the same K-1 information described above.
• Receipts from the performance of services and receipts from any • Information in ASCII Comma Delimited Dormat appear in the
other sales not excluded from the sales factor and not otherwise following order:
sitused within or without Ohio under the above situsing provisions
are situsable to Ohio in the proportion to the purchaser’s benefi t, with 1. FEIN of the qualifying pass-through entity or trust.
respect to the sale, in Ohio to the purchaser’s benefi t, with respect
2. Name of qualifying pass-through entity or trust.
to the sale, everywhere. The physical location where the purchaser
ultimately uses or receives the benefi t of what was purchased is 3. Name of a qualifying investor or qualifying benefi ciary.
paramount in determining the proportion of the benefi t in Ohio to
the benefi t everywhere. For taxable years ending on or after Dec. 4. Social Security or FEIN number of the qualifying investor
11, 2003, the “cost-of-performance” provision is no longer the law. or qualifying benefi ciary set forth in field number 3.
Line 3 – Sales Total Everywhere 5. Street address of the qualifying investor or qualifying
Enter the total of such includable gross receipts, less returns and benefi ciary set forth in field number 3.
allowances, from sales everywhere.
6. City of the qualifying investor or qualifying benefi ciary set
Line 3 – Sales Ratio forth in fi eld number 3.
Divide Within Ohio sales by Total Everywhere sales to arrive at the
sales ratio. 7. State of the qualifying investor or qualifying benefi ciary set
forth in fi eld number 3.
Line 3 – Weighted Sales Ratio
Multiply the sales ratio on line 3 by the sales factor weighting of 60%. 8. ZIP code of the qualifying investor or qualifying benefi ciary set
forth in fi eld number 3.
Line 4 – Total Weighted Apportionment Ratio
9. The amount of tax credits that will pass through from
Add lines 1c, 2 and 3. Enter ratio here and on page 1, and on
the qualifying pass-through entity or qualifying trust to the
Schedule B, line 8 (both columns).
qualifying investor or qualifying benefi ciary set forth in
field number 3 (see “Tax Credits Available to Certain Investors
Schedule D – Trusts – Tax Due
and Benefi ciaries” in the General Instructions).
See Schedule B – Qualifying Pass-through Entities – Tax Due. The return preparer must repeat the sequence set forth in fields
number 1 through number 9 for each investor.
Schedule E – Investor Information
Preparers using magnetic media must affi x to the outside of the
Please provide investor information for all qualifying pass-through magnetic media a label containing the following information in large
entity and each qualifying trust with this return the qualifying K-1 type or print: (i) the name and FEIN of the qualifying pass-through
information, which is any of the following: entity or qualifying trust, (ii) the phrase, “IT 1140 K-1 Information,”
and (iii) the phrase, “Taxable Year Beginning in 2015.”
• Completion of Schedule E and additional sheet(s) if necessary.
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Apportionment Formula for Financial Institution Pass-Through Entities
For a pass-through entity that is a fi nancial institutuion, the apportionment formula should be calculated in accordance with Ohio Revised
Code (R.C.) section 5733.056. Use of this worksheet to calculate the apportionment formula for a pass-through entity that is a financial
institution. Note: All ratios are to be carried to six decimal places.
Apportionment Ratio (1) (2) (3)
Ohio Everywhere Ratio
Sales Factor – R.C. 5733.056(F)
1. Receipts from the lease, sublease or rental of real property ....................
2. Receipts from the lease or rental of tangible personal property ...............
3. Interest from loans secured by real property ............................................
4. Interest from loans not secured by real property ......................................
5. Net gains from the sale of loans secured by real property .......................
6. Net gains from the sale of loans not secured by real property .................
7. Interest and fees charged to credit card holders ......................................
8. Net gains from the sale of credit card receivables ...................................
9. Credit card issuer’s reimbursement fees ..................................................
10. Receipts from merchant discount .............................................................
11. Loan-servicing fees from loans secured by real property.........................
12. Loan-servicing fees from loans not secured by real property...................
13. Loan-servicing fees for servicing the loans of others ...............................
14. Receipts from services not otherwise apportioned...................................
15. Interest, dividends, net gains and other income from both
investment assets and activities and trading assets and activities...........
Check method: Avg. value method Gross income method
16. Certain other receipts ...............................................................................
17. Total. Enter ratio here and on Summary, line 1, below ............................. ÷ =
Property Factor – R.C. 5733.056(D) Ohio Everywhere
18. Real property and tangible personal property owned ..............................
19. Real property and tangible personal property rented x 8 ........................
20. Loans and credit card receivables ...........................................................
21. Total. Enter ratio here and on Summary, line 2, below ............................ ÷ =
Payroll Factor – R.C. 5733.056(E)
Ohio Everywhere
22. Compensation paid to employees. Enter ratio here and on
Summary, line 3, below ............................................................................
(1) (2) (3)
Apportionment Ratio Summary Factor ÷ Weight = Weighted Factor
1. Sales (line 17) ......................................................................................... x .70 =
2. Property (line 21) ..................................................................................... x .15 =
3. Payroll (line 22) ....................................................................................... x .15 =
4. Total weighted apportionment ratio ............................................................................................................................
If the denominator of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight
given to the combined factors used is 100%.
Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act
of 1974 requires us to inform you that providing us your Social Security number is mandatory.
Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this
information. We need your Social Security number in order to administer this tax.
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Taxpayer Assistance
By Internet Ohio Department of Taxation For the deaf, hearing-impaired or
Web Site –tax.ohio.gov speech-impaired who use TTY or
TDD only: Please contact the Ohio Re-
E-mail Us Instructions lay Service at 1-800-750-0750 or 7-1-1
Frequently Asked Questions Refund Status and give the communication assistant
Information Releases Tax Forms the Ohio Department of Taxation phone
number that you wish to contact.
Volunteer Income Tax Assistance
By Phone Toll-Free Telephone Numbers Program (VITA) and Tax Counseling
for the Elderly (TCE): These programs
Toll-Free 24-HourRefund Hotline 1-800-282-1784
help older, disabled, low-income and
Toll-Free Form Requests 1-800-282-1782 non-English-speaking people fi ll in their
Toll-Free Tax Questions 1-800-282-1780 state and federal returns. For locations
in your area, call the IRS at 1-800-829-
1040.
Written Ohio Department of Taxation
Taxpayer Services Mailing Address
Ohio Department of Taxation
Taxpayer Services Division
P.O. Box 182382
Columbus, OH 43218-2382
Walk-in Ohio Department of Taxation
Taxpayer Service Center
Taxpayer Service Center Hours
Offi ce hours: 8 a.m. – 5 p.m.
Monday through Friday
4485 Northland Ridge Blvd., 1st Floor
Columbus, OH 43229-6596
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