Rev. 09/19/22 Department of Taxation hio Scan Specifications for the 2022 Ohio IT 1140 Important Note The following document (2022 Ohio IT 1140) contains grids for place- ment of information on this specific tax form. To accurately print, do not reduce the size, rotate or center this document. Doing so jeopardizes the integrity of the grid. When printing from Adobe Reader, select “None” for “Page Scaling,” which is under “Page Handling.” The 2022 Ohio IT 1140 test samples must be initially submitted by December 1, 2022 and approved no later than April 1, 2023. Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, OH 43229 tax.ohio.gov |
Department of Taxation hio General information regarding this form |
General Information (2022 Ohio IT 1140): 1) Dimensions: Target or registration marks - 0.25” diameter circles. Follow grid layout for positioning. 1D barcode (2 of 5 interleaved) - .375”H x 1.5”W. Follow grid layout for positioning. Center the barcode number directly under the barcode. 2D barcode (PDF 417) - See 2D instructions and schema. Follow grid layout for positioning. There is one 2D barcode on each page of the Ohio IT 1140. 2) 1D barcode - The last two numbers of the 1D barcode represent the vendor number. Use the same vendor number as you did for last year’s return. If you have a question about your barcode assignment, e-mail the Forms Unit at Forms@tax.state.oh.us. The first six numbers are constant for this form (221701XX - 221707XX). 22 = tax year 17 = Ohio IT 1140 01-07 = page number XX = vendor number (assigned to you by the Ohio Dept. of Taxation, Forms Unit). NOTE: The vendor number also serves as the first two digits of the SSN and FEIN fields in the test scenarios. 3) Use Arial or Courier font for the static text on the form. The static text for all target marks and header informa- tion (target marks, logo, title and 1D barcode) must match grid. Note: Courier must be used for the static tax year in the form title. 4) Use Courier, monospaced Arial, or monospaced Sans-Serif font for the variable data fields on the form. 5) Follow the grid layout for the variable data fields shown in red. Ensure that the tax year, target or reg- istration marks, “For Department Use Only” area and the 1D and 2D barcodes follow grid layout. 6) DO NOT USE COMMAS, HYPHENS OR DECIMALS IN THE VARIABLE DATA FIELDS EXCEPT WHERE SHOWN IN SPECS. 7) You must include a leading zero on ratio fields. For example, if the ratio is .000026, it should display as 0.000026. 8) The possible negative fields for this return are: both columns of line 4, both columns of line 9, both columns of line 12, line 25, and line 28. Do not hard-code negative signs. 9) Provide guidance to customers regarding duplex printing that instructs them to print pages 1 and 2 together and pages 3 and 4 together. Taxpayers have filed returns with pages 2 and 3 duplexed or a worksheet or software receipt on the back of a page of the return. This slows the processing of the tax return. 10) Any other documentation generate the following message for customers: “Do not enclose other docu- mentation unless it is specified on the tax return or instructions.” Taxpayers often submit worksheets and receipts from the vendor product, which slows the processing of tax returns. Any other documentation generated from the software must include a 1D barcode identifying it as an additional information. The preferred placement is centered on the top edge of the page within the print area, however placement at any location on the page will be accepted. Always use the following 1D barcode (2 of 5 interleaved): 10211411 11) The 1140 Schedule IV pages 4-7 can include up to 12 investors. Generate duplicate copies of page 7 to ac- commodate any additional investors, however omit the standard 1D and 2D barcodes from the duplicate pages and include the 10211411 barcode indicated above. |
12) IMPORTANT NOTE: Add this statement to your software programs. It should print out with the taxpayer’s return. “Do not hand write in any corrections on the printed paper return. Hand writing in corrections will result in capturing incorrect data and delaying the processing of this income tax return. Make any cor- rections to this income tax return within [the software program name], then print and mail.” 13) For all balance due returns, generate the proper payment voucher. 14)*Important Note* Non-applicable lines must populate blank in the 2D barcode and show blank on the forms unless otherwise described in the schema. Schema guidelines must be followed. 15) See the 2D barcode instructions for submission details. |
Department of Taxation hio Additional instructions for the 2D barcode information, submission process, testing and notifications Important Note It is required that vendors program the Ohio IT 1140 to include 2D barcodes. |
2022 Ohio IT 1140 Pass-Through Entity and Trust Withholding Tax Return 2D Barcode Instructions General Information • The Ohio IT 1140 must be enabled for 2D barcode decoding • A form enabled for 2D barcode should not allow users or practitioners the option to turn off/on the 2D barcode function • The minimum error correction code level is 4 • Optimal dpi level is 300 dpi. The minimum dpi level is 200 dpi 2D Barcode Size and Placement on the Form • 2D barcode must be placed on each page of form in the designated area indicated in the grid layout • The maximum size of the 2D barcode is 3.5 inches wide by 1 inch in height and must fit within the designated space in the grid layout • 2D barcode must not be bigger than the allocated area 2D Barcode Layout • Each field in the barcode is delimited by a single carriage return • <CR> equals single carriage return character • This separates each piece of data so it may be identified and processed. • Data included in the 2D barcode can be broken down into three general sections Header Header Version Number • Static for all barcodes, value is T1 Developer Code • A four-digit vendor code identifying the software developer whose application produced the barcode Jurisdiction • Static for all barcodes, value is OH Description • A four-digit form identifier, specific to each form Spec Version • A one-digit specification version control number starting with the number zero • This number identifies the version of the specifications used to produce the form barcode Form Version • A one-digit form version control number starting with the number one (1) • This number will only be incremented when there are changes made that would affect the content of the barcode Date Generated • Included on page 1 only • Indicates date return was generated from the product Form Specific Data – Please see encoding schemas for form specific data • All fields on the form are required and must be included in the 2D barcode • Fields with values are represented by the data followed by a carriage return • Fields with no values are represented by a carriage return only; this results in two adjacent carriage returns • Note that the data format within the 2D barcode for the Weight, Ratio and Weighted Ratio differs from the print ver- sion. Do not include the decimal point in the 2D data. Trailer • The last field in the barcode data stream is the trailer • The trailer is used to indicate the end of data has been reached • A static string of *EOD* is used as the trailer value Examples of 2D Barcode data streams Header Version Number T1<CR> Developer Code 1111<CR> Jurisdiction OH<CR> Description 2217<CR> Spec Version 0<CR> Form Version 1<CR> Date Generated 011523<CR> Line Item Specific Data IN<CR> Line Item Specific Data IT40<CR> Line Item Specific Data 0<CR> Trailer *EOD* <CR> |
Submission Process • Test packets may be submitted by email to Forms@tax.state.oh.us • The email subject line must include the vendor number, product name, tax year and form number in that order e.g. 12_ ABCTax_ 22_1140 • Submissions must include • One (1) full field sample in a PDF format • Six (6) test scenarios for the Ohio IT 1140 provided by the Ohio Department of Taxation • Each test scenario must be in a separate PDF using the following naming convention: vendor number, product name, tax year, form number, test number e.g.12_ABCTax_22_1140_Test 1 • An emailed confirmation is sent to the vendor indicating the packet was received • Submissions found to be missing any of the items above are rejected Testing Process • Testing of Ohio IT 1140 bundle packets commences on October 31, 2022 • The deadline for an initial submission of Ohio IT 1140 bundle test packets is December 1, 2022 • The deadline for approval of Ohio IT 1140 bundle test packets is April 18, 2023 • Test packets are reviewed in two (2) content areas- printed forms and 2D barcode data • A submission is approved in its entirety once all sample documents pass in both areas Printed forms • Vendor full field matches template provided in the specifications • All fields are present, are formatted properly and align with grid layout • Test scenarios contain values specified by Ohio Department of Taxation 2D Barcode Data • Barcodes read as valid • All test scenarios can be decoded • 2D barcode data matches data on printed forms Additional Instructions • The static text for all target marks and header information (target marks, logo, title and 1D barcode) must match grid. • Any other documentation generated from the software must include a 1D barcode identifying it as an additional information. The preferred placement is centered on the top edge of the page within the print area, however placement at any location on the page will be accepted. Always use the following 1D barcode (2 of 5 interleaved): 10211411 Notifications • Communications from the Ohio Department of Taxation regarding submissions are sent from Forms@tax.state.oh.us to the vendor email address(es) on file for the product • Vendor contact information is compiled from STF- Approval Request for Scannable Tax Forms but may also be submitted by email to the address above. • If unapproved forms are released in software packages, vendors must include a visual indicator signifying the return cannot be filed. • If unapproved forms are released in software packages, vendors must ensure that taxpayers cannot print returns containing 2D barcodes. • An emailed confirmation is sent to the vendor indicating the packet was approved, at which point the product is authorized to print with a 2D barcode. • An emailed confirmation is sent to the vendor for packets that are rejected • Feedback is provided regarding the errors found • Resubmit packets must include all test scenarios and the full field return • After the third submission of test materials, the department cannot guarantee timeliness of the review • If a tax form changes before January 1, 2023 vendors will be notified and required to submit revised test packets. |
Department of Taxation hio Grid layout |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 Do not staple or paper clip. 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 Pass-Through Entity and 7 Trust Withholding Tax Return 22170110 8 88 88 88 9 Use only black ink and UPPERCASE letters. Use whole dollars only. Reporting Period Start Date 10 Check here if amended return Check here if final return Check here if federal extension filed X X X 11 XX XX XX 12 FEIN 13 Entity Type: S corporation Partnership Reporting Period End Date 88 8888888 (check only one) X X 14 Limited liability company Trust XX XX XX X X 15 Name of pass-through entity / trust 16 JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 17 18 Address Check here if address change X 19 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 20 City State ZIP code 21 CITYXXXXXXXXXXXXXXXX OH 88888 22 23 Foreign State Code Country Code Foreign country (if the mailing address is outside the U.S.) Foreign postal code 24 888 88 88888888888888888888 8888888 25 Total number of investors Number of investors / Ownership percentage of investors Apportionment ratio, line 24 26 / beneficiaries beneficiaries included on return / beneficiaries on return 27 888888 888888 8.8888 8.888888 28 29 If the amount on a line is negative, place a “–” in the box provided. Note: No credits are allowed on the IT 1140. 30 Schedule I – Reconciliation Tax and Payments 31 Column (A) – Withholding Tax Column (B) – Entity Tax 32 1. Tax Liability from line 20, columns A and B or line 30 33 888888888888 888888888888 34 2. Interest Penalty (see instructions) 888888888888 888888888888 35 2a. Add lines 1 and 2 36 888888888888 888888888888 Do not staple or paper clip. 3. Ohio IT 1140 estimated (UPC/electronic) payments and 2021 37 overpayment credited to 2022 888888888888 888888888888 38 39 3a. Ohio IT 4708, IT 4738 estimated (UPC/electronic) payments and prior year IT 4708 overpayment claimed on this return 40 (see instructions). 888888888888 41 3b. Ohio IT 1140 estimated (UPC/electronic) payments claimed 42 on an IT 4708 instead of this return (see instructions). 888888888888 43 44 3c. Net payments (sum of lines 3 and 3a minus line 3b) if negative, enter zero 888888888888 888888888888 45 46 4. For each column, subtract line 3c from line 2a - 888888888888 - 888888888888 47 48 5. If the sum of line 4, columns A and B is an overpayment, enter that sum here................OVERPAYMENT 888888888888 49 5a. Amount of line 5 to beCREDITED toward next year’s liability (if this is an amended return, enter zero) .... 50 ................................................................................................................. CREDIT CARRYFORWARD 888888888888 51 5b. Amount of line 5 to be REFUNDED (line 5 minus line 5a) ............................................................ REFUND 888888888888 52 53 6. If the sum of line 4, columns A and B is a balance due or zero, enter here 888888888888 54 7. Interest due on late payment of tax (see instructions) 888888888888 55 8. Total amount due (add lines 6 and 7). Make check payable to Ohio Treasurer of State. 56 Include the Ohio IT 1140 UPC and write FEIN on check .....................................................AMOUNT DUE 888888888888 57 If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. 58 59 60 61 Software vendors: Place 2D barcode in this location MM DD YY CODE 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of17 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170210 8 FEIN 9 88 8888888 10 11 Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to 12 the best of my knowledge and belief, the return and all enclosures are true, correct and complete. Do not staple or paper clip. 13 Place any supporting documents, including Ohio IT K-1s, after the last page of this return. 14 Pass-through entity officer or agent (print) 15 16 Title of officer or agent (print) Phone number Mail to: 17 Ohio Dept. of Taxation 18 Signature of pass-through officer or agent Date (MM/DD/YY) P.O. Box 181140 19 Preparer’s name (print) Phone number Columbus, OH 43218-1140 20 21 Preparer’s e-mail address PTIN P 88888888 22 Instructions for this form are 23 Check here if you authorize your preparer to contact us regarding this return available at tax.ohio.gov. X 24 25 If the amount on a line is negative, place a “–” in the box provided. 26 Schedule II – Qualifying Pass-Through Entities – Tax Due 27 Use this schedule to calculate the pass-through entity’s adjusted qualifying amount of business income and tax due before payments. 28 See instructions for all line item explanations found at tax.ohio.gov along with FAQs. 29 Column (A) – Withholding Tax Column (B) – Entity Tax 30 9. Qualifying investors’ distributive shares of income, gain, 31 expense and loss - - 888888888888 888888888888 32 33 34 10. IRC §168(k) bonus depreciation and §179 expense and Ohio authorized federal conformity add-back 888888888888 888888888888 35 36 10a. X 2/3, X 5/6 or X6/6 (check applicable box) 37 38 11. IRC §168(k) bonus depreciation and §179 expense deductions from schedule V and Ohio authorized federal 39 conformity deductions (see instructions if filing as invest- 40 ment pass-through entity) 41 888888888888 888888888888 42 12. Sum of lines 9 and 10 minus line 11 - 888888888888 - 888888888888 43 44 13. Related members add-back (see instructions for complete 45 list of related members) 888888888888 888888888888 46 47 14. Guaranteed payments add-back (20% or greater investors 48 only) 888888888888 888888888888 49 50 15. Compensation add-back (20% or greater investors only) 888888888888 888888888888 51 52 53 54 55 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of27 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170310 8 FEIN 9 88 8888888 10 11 Schedule II – Qualifying Pass-Through Entities – Tax Due...continued. 12 Column (A) – Withholding Tax Column (B) – Entity Tax 13 16. Sum of lines 12, 13, 14 and 15 14 (if negative, enter “0”) 888888888888 888888888888 15 16 17. Apportionment ratio from line 24 8.888888 8.888888 17 18 19 18. Adjusted qualifying amount (multiply lines 16 and 17). If the sum of line 18 20 exceeds $1,000 continue to line 20 888888888888 888888888888 21 22 19. Tax rate X .05 X .085 23 24 20. Tax due (multiply lines 18 and 19). Enter here and on the corresponding 25 column of line 1 26 888888888888 888888888888 27 28 Schedule III – Qualifying Pass-Through Entities – Apportionment Worksheet 29 Calculate the apportionment ratio for a pass-through entity that is not a financial institution. See instructions for calculation of financial institutions. 30 Note: ratios must carry to six decimal places. 31 32 21. Property Within Ohio Total Everywhere 33 a) Owned (original cost) 888888888888 888888888888 34 Within Ohio Total Everywhere 35 b) Rented (annual rental X 8) 888888888888 888888888888 36 Within Ohio Total Everywhere 37 c) Total (lines 21a and 21b) 888888888888 ÷ 888888888888 38 39 Ratio Weight Weighted Ratio 8.888888 40 = 8.888888 x 8.88 = 41 Within Ohio Total Everywhere 42 22. Payroll 888888888888 ÷ 888888888888 43 Ratio Weight Weighted Ratio 44 = 8.888888 x 8.88 = 8.888888 45 Within Ohio Total Everywhere 46 23. Sales 888888888888 ÷ 888888888888 47 Ratio Weight Weighted Ratio 48 = 8.888888 x 8.88 = 8.888888 49 50 51 24. Ohio apportionment ratio (add lines 21c, 22 and 23). Enter ratio here and on line 17 above (both columns) 8.888888 52 53 Note: If the “Total Everywhere” 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 number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only one factor, 54 use 100%. 55 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of37 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170410 8 FEIN 9 88 8888888 10 11 Schedule IV – Trusts – Tax Due Use this schedule to calculate the adjusted qualifying amount and tax due before payments for nonresident individual beneficiaries of a trust. See instruc- 12 tions for all line-item explanations found at tax.ohio.gov along with FAQs. 13 14 25. Sum of all distributions to nonresident individuals of income or gain attributable to the trust’s ownership 888888888888 15 of or disposition of either tangible personal property located in Ohio or real property located in Ohio - 16 26. IRC §168(k) bonus depreciation and §179 expense and Ohio authorized federal conformity 17 add-back 888888888888 18 26a. X 2/3 X 5/6 X 6/6 19 20 27. IRC §168(k) bonus depreciation and §179 expense deductions from Schedule V and Ohio authorized federal conformity deductions 888888888888 21 22 28. Sum of line 25 and 26 minus line 27 - 888888888888 23 29. Tax rate X .05 24 25 30. Tax due: multiply lines 28 and 29. Enter here and on line 1, column A 888888888888 26 27 Schedule V – IRC §168K Bonus Depreciation and §179 Expense Add-Back Schedule 28 Use this schedule to report current year IRC §168K Bonus Depreciation and IRC §179 Expense add-back and deductions from prior years Ohio add- 29 backs. See instructions for calculation tables. 30 Check the box if partial or full depreciation add-back has been waived. X 31 31. Current year IRC §168(k) bonus depreciation and IRC §179 expense add-back 888888888888 32 32. Prior years Ohio add-back amount and applicable add-back ratio from Ohio filed returns 33 Column (A) – Amount Column (B) – Ratio 34 35 32a. Year Prior .....................................................888888888888 X 2/3 X 5/6 X 6/6 36 37 32b. 2 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 38 39 32c. 3 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 40 41 32d. 4 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 42 43 32e. 5 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 44 45 Schedule VI – Investor Information 46 First list the investors whose income is included on the return in order from highest to lowest ownership percentage. Then list all remaining investors from highest to lowest ownership percentage. Use additional sheets, if necessary. 47 48 Check here if the investor is included on the return. X 49 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 50 888 88 8888 88 8888888 8.8888 888888888 51 First name / entity M.I. Last name 52 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX 53 Q Address 54 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 55 City State ZIP code 56 57 OH 88888 CITYXXXXXXXXXXXXXXXX 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of47 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170510 8 FEIN 9 88 8888888 10 11 Schedule VI – Investor Information...continued 12 13 Check here if the investor is included on the return. X 14 15 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 16 888 88 8888 88 8888888 8.8888 888888888 17 First name / entity M.I. Last name JOHNXXXXXXXXXXX 18 PUBLICXXXXXXXXXXXXXX 19 Q Address 20 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 21 City State ZIP code 22 CITYXXXXXXXXXXXXXXXX OH 88888 23 24 X Check here if the investor is included on the return. 25 26 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 27 888 88 8888 88 8888888 8.8888 888888888 28 First name / entity M.I. Last name 29 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 30 Address 31 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 32 City State ZIP code 33 CITYXXXXXXXXXXXXXXXX OH 88888 34 35 X Check here if the investor is included on the return. 36 37 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 38 888 88 8888 88 8888888 8.8888 888888888 39 First name / entity M.I. Last name 40 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 41 Address 42 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 43 City State ZIP code 44 CITYXXXXXXXXXXXXXXXX OH 88888 45 46 X Check here if the investor is included on the return. 47 48 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 49 888 88 8888 88 8888888 8.8888 888888888 50 First name / entity M.I. Last name 51 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 52 Address 53 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 54 City State ZIP code 55 CITYXXXXXXXXXXXXXXXX OH 88888 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of57 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170610 8 FEIN 9 88 8888888 10 11 Schedule VI – Investor Information...continued 12 13 Check here if the investor is included on the return. X 14 15 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 16 888 88 8888 88 8888888 8.8888 888888888 17 First name / entity M.I. Last name JOHNXXXXXXXXXXX 18 PUBLICXXXXXXXXXXXXXX 19 Q Address 20 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 21 City State ZIP code 22 CITYXXXXXXXXXXXXXXXX OH 88888 23 24 X Check here if the investor is included on the return. 25 26 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 27 888 88 8888 88 8888888 8.8888 888888888 28 First name / entity M.I. Last name 29 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 30 Address 31 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 32 City State ZIP code 33 CITYXXXXXXXXXXXXXXXX OH 88888 34 35 X Check here if the investor is included on the return. 36 37 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 38 888 88 8888 88 8888888 8.8888 888888888 39 First name / entity M.I. Last name 40 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 41 Address 42 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 43 City State ZIP code 44 CITYXXXXXXXXXXXXXXXX OH 88888 45 46 X Check here if the investor is included on the return. 47 48 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 49 888 88 8888 88 8888888 8.8888 888888888 50 First name / entity M.I. Last name 51 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 52 Address 53 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 54 City State ZIP code 55 CITYXXXXXXXXXXXXXXXX OH 88888 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of67 64 65 66 |
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 Ohio IT 1140 6 Rev. 07/25/22 7 22170710 8 FEIN 9 88 8888888 10 11 Schedule VI – Investor Information...continued 12 13 Check here if the investor is included on the return. X 14 15 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 16 888 88 8888 88 8888888 8.8888 888888888 17 First name / entity M.I. Last name JOHNXXXXXXXXXXX 18 PUBLICXXXXXXXXXXXXXX 19 Q Address 20 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 21 City State ZIP code 22 CITYXXXXXXXXXXXXXXXX OH 88888 23 24 X Check here if the investor is included on the return. 25 26 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 27 888 88 8888 88 8888888 8.8888 888888888 28 First name / entity M.I. Last name 29 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 30 Address 31 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 32 City State ZIP code 33 CITYXXXXXXXXXXXXXXXX OH 88888 34 35 X Check here if the investor is included on the return. 36 37 SSN FEIN Percent of ownership 1140 Share of PTE tax credit 38 888 88 8888 88 8888888 8.8888 888888888 39 First name / entity M.I. Last name 40 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 41 Address 42 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 43 City State ZIP code 44 CITYXXXXXXXXXXXXXXXX OH 88888 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 1140 – pg. of77 64 65 66 |
Department of Taxation hio Layout without grid |
Do not staple or paper clip. 2022 Ohio IT 1140 Rev. 07/25/22 Pass-Through Entity and Trust Withholding Tax Return 22170110 88 88 88 Use only black ink and UPPERCASE letters. Use whole dollars only. Reporting Period Start Date X Check here if amended return X Check here if final return X Check here if federal extension filed XX XX XX FEIN Entity Type: S corporation Partnership Reporting Period End Date 88 8888888 (check only one) X X X Limited liability company X Trust XX XX XX Name of pass-through entity / trust JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Address XCheck here if address change 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Foreign State Code Country Code Foreign country (if the mailing address is outside the U.S.) Foreign postal code 888 88 88888888888888888888 8888888 Total number of investors Number of investors / Ownership percentage of investors Apportionment ratio, line 24 / beneficiaries beneficiaries included on return / beneficiaries on return 888888 888888 8.8888 8.888888 If the amount on a line is negative, place a “–” in the box provided. Note: No credits are allowed on the IT 1140. Schedule I – Reconciliation Tax and Payments Column (A) – Withholding Tax Column (B) – Entity Tax 1. Tax Liability from line 20, columns A and B or line 30 888888888888 888888888888 2. Interest Penalty (see instructions) 888888888888 888888888888 2a. Add lines 1 and 2 888888888888 888888888888 Do not staple or paper clip. 3. Ohio IT 1140 estimated (UPC/electronic) payments and 2021 overpayment credited to 2022 888888888888 888888888888 3a. Ohio IT 4708, IT 4738 estimated (UPC/electronic) payments and prior year IT 4708 overpayment claimed on this return (see instructions). 888888888888 3b. Ohio IT 1140 estimated (UPC/electronic) payments claimed on an IT 4708 instead of this return (see instructions). 888888888888 3c. Net payments (sum of lines 3 and 3a minus line 3b) if negative, enter zero 888888888888 888888888888 4. For each column, subtract line 3c from line 2a - 888888888888 - 888888888888 5. If the sum of line 4, columns A and B is an overpayment, enter that sum here................OVERPAYMENT 888888888888 5a. Amount of line 5 to beCREDITED toward next year’s liability (if this is an amended return, enter zero) .... ................................................................................................................. CREDIT CARRYFORWARD 888888888888 5b. Amount of line 5 to be REFUNDED (line 5 minus line 5a) ............................................................ REFUND 888888888888 6. If the sum of line 4, columns A and B is a balance due or zero, enter here 888888888888 7. Interest due on late payment of tax (see instructions) 888888888888 8. Total amount due (add lines 6 and 7). Make check payable to Ohio Treasurer of State. Include the Ohio IT 1140 UPC and write FEIN on check .....................................................AMOUNT DUE 888888888888 If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. Software vendors: Place 2D barcode in this location MM DD YY CODE Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of17 |
2022 Ohio IT 1140 Rev. 07/25/22 22170210 FEIN 88 8888888 Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return and all enclosures are true, correct and complete. Do not staple or paper clip. Place any supporting documents, including Ohio IT K-1s, after the last page of this return. Pass-through entity officer or agent (print) Title of officer or agent (print) Phone number Mail to: Signature of pass-through officer or agent Date (MM/DD/YY) Ohio Dept. of Taxation P.O. Box 181140 Preparer’s name (print) Phone number Columbus, OH 43218-1140 Preparer’s e-mail address PTIN P 88888888 Instructions for this form are Check here if you authorize your preparer to contact us regarding this return available at tax.ohio.gov. X If the amount on a line is negative, place a “–” in the box provided. Schedule II – Qualifying Pass-Through Entities – Tax Due Use this schedule to calculate the pass-through entity’s adjusted qualifying amount of business income and tax due before payments. See instructions for all line item explanations found at tax.ohio.gov along with FAQs. Column (A) – Withholding Tax Column (B) – Entity Tax 9. Qualifying investors’ distributive shares of income, gain, expense and loss - 888888888888 - 888888888888 10. IRC §168(k) bonus depreciation and §179 expense and Ohio authorized federal conformity add-back 888888888888 888888888888 10a. X 2/3, X 5/6 or X6/6 (check applicable box) 11. IRC §168(k) bonus depreciation and §179 expense deductions from schedule V and Ohio authorized federal conformity deductions (see instructions if filing as invest- ment pass-through entity) 888888888888 888888888888 12. Sum of lines 9 and 10 minus line 11 - 888888888888 - 888888888888 13. Related members add-back (see instructions for complete list of related members) 888888888888 888888888888 14. Guaranteed payments add-back (20% or greater investors only) 888888888888 888888888888 15. Compensation add-back (20% or greater investors only) 888888888888 888888888888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of27 |
2022 Ohio IT 1140 Rev. 07/25/22 22170310 FEIN 88 8888888 Schedule II – Qualifying Pass-Through Entities – Tax Due...continued. Column (A) – Withholding Tax Column (B) – Entity Tax 16. Sum of lines 12, 13, 14 and 15 (if negative, enter “0”) 888888888888 888888888888 17. Apportionment ratio from line 24 8.888888 8.888888 18. Adjusted qualifying amount (multiply lines 16 and 17). If the sum of line 18 exceeds $1,000 continue to line 20 888888888888 888888888888 19. Tax rate X .05 X .085 20. Tax due (multiply lines 18 and 19). Enter here and on the corresponding column of line 1 888888888888 888888888888 Schedule III – Qualifying Pass-Through Entities – Apportionment Worksheet Calculate the apportionment ratio for a pass-through entity that is not a financial institution. See instructions for calculation of financial institutions. Note: ratios must carry to six decimal places. 21. Property Within Ohio Total Everywhere a) Owned (original cost) 888888888888 888888888888 Within Ohio Total Everywhere b) Rented (annual rental X 8) 888888888888 888888888888 Within Ohio Total Everywhere c) Total (lines 21a and 21b) 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 Within Ohio Total Everywhere 22. Payroll 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 Within Ohio Total Everywhere 23. Sales 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 24. Ohio apportionment ratio (add lines 21c, 22 and 23). Enter ratio here and on line 17 above (both columns) 8.888888 Note: If the “Total Everywhere” 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 number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only one factor, use 100%. Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of37 |
2022 Ohio IT 1140 Rev. 07/25/22 22170410 FEIN 88 8888888 Schedule IV – Trusts – Tax Due Use this schedule to calculate the adjusted qualifying amount and tax due before payments for nonresident individual beneficiaries of a trust. See instruc- tions for all line-item explanations found at tax.ohio.gov along with FAQs. 25. Sum of all distributions to nonresident individuals of income or gain attributable to the trust’s ownership of or disposition of either tangible personal property located in Ohio or real property located in Ohio - 888888888888 26. IRC §168(k) bonus depreciation and §179 expense and Ohio authorized federal conformity add-back 888888888888 26a. X 2/3 X 5/6 X 6/6 27. IRC §168(k) bonus depreciation and §179 expense deductions from Schedule V and Ohio authorized federal conformity deductions 888888888888 28. Sum of line 25 and 26 minus line 27 - 888888888888 29. Tax rate X .05 30. Tax due: multiply lines 28 and 29. Enter here and on line 1, column A 888888888888 Schedule V – IRC §168K Bonus Depreciation and §179 Expense Add-Back Schedule Use this schedule to report current year IRC §168K Bonus Depreciation and IRC §179 Expense add-back and deductions from prior years Ohio add- backs. See instructions for calculation tables. X Check the box if partial or full depreciation add-back has been waived. 31. Current year IRC §168(k) bonus depreciation and IRC §179 expense add-back 888888888888 32. Prior years Ohio add-back amount and applicable add-back ratio from Ohio filed returns Column (A) – Amount Column (B) – Ratio 32a. Year Prior .....................................................888888888888 X 2/3 X 5/6 X 6/6 32b. 2 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 32c. 3 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 32d. 4 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 32e. 5 Years Prior ................................................888888888888 X 2/3 X 5/6 X 6/6 Schedule VI – Investor Information First list the investors whose income is included on the return in order from highest to lowest ownership percentage. Then list all remaining investors from highest to lowest ownership percentage. Use additional sheets, if necessary. X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of47 |
2022 Ohio IT 1140 Rev. 07/25/22 22170510 FEIN 88 8888888 Schedule VI – Investor Information...continued X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of57 |
2022 Ohio IT 1140 Rev. 07/25/22 22170610 FEIN 88 8888888 Schedule VI – Investor Information...continued X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of67 |
2022 Ohio IT 1140 Rev. 07/25/22 22170710 FEIN 88 8888888 Schedule VI – Investor Information...continued X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 X Check here if the investor is included on the return. SSN FEIN Percent of ownership 1140 Share of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 1140 – pg. of77 |