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                                       10/7/16

2D Schema, Test 

Scenarios and Instructions 

2016 Ohio IT 1140

Important Note

New for Tax Year 2016- It is now required that vendors program the 
Ohio IT 1140 to include 2D barcodes. This document contains the 
schema,  test  scenarios  and  instructions  needed  to  assist  vendors 
with this new requirement. 

                           Ohio Department of Taxation

                           4485 Northland Ridge Blvd.

                           Columbus, OH 43229

                           tax.ohio.gov

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                    2016 Ohio IT 1140  

Pass-Thru Entity and Trust Withholding Tax Return 

                   2D Barcode Instructions 

General Information 
• The Ohio 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
• Products must not print a 2D barcode prior to being approved in Ohio

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
  o    <CR> equals single carriage return character
  o    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 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

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  •     Note that the data format within the 2D barcode for the Weight, Ratio, Weighted Ratio
        and Percent of Ownership differs from the print version. Do not include the decimal
        point in the 2D data.
  •     Schedule E has six available investor lines. Generate duplicate copies of page 5 to
        accommodate any additional investors, however omit both the 1D and 2D barcodes
        from the duplicate pages.

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                    1617<CR> 
  Spec Version                   0<CR> 
  Form Version                   1<CR> 
  Date Generated                 011516<CR> 
  Line Item Specific Data        IN<CR>   
  Line Item Specific Data        IT40<CR> 
  Line Item Specific Data        0<CR> 
  Trailer                        *EOD* <CR>

Submission Process 
• The deadline for submitting Ohio 1140 test packets is October 14, 2016
• 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_ 16_1140
• Submissions must include
  •     Ohio form STF- Approval Request for Scannable Tax Forms
  •     One (1) full field sample in a PDF format
  •     Six (6) test scenarios for the 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_16_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 1140 packets commences on October 17, 2016
• 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

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2D Barcode Data 
  •    Barcodes read as valid
  •    All test scenarios can be decoded
  •    2D Barcode data matches data on printed forms

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, 2017 vendors will be notified and required to
  submit revised test packets.

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                                                      Ohio Department  of Taxation 
                                  2016 1140 2D BARCODE SCHEMA

     RATIO, WEIGHT & PERCENT OWNERSHIP LINES: Send 
     as whole number. First digit is the whole number, the 
     decimal point is interpreted internally and starting from                   General Fields
     2nd digit to end of data is the decimal portion of the                      Demographic Fields
     ratio.   e.g.  0.092461 should be -----> 0092461                            Line Item Fields

Item Page           Field Name\Line Item                       Max                               Field Format
No.                                                            Char
1    N/A    header_version_number                              2   Always T1 
2    N/A    developer_code                                     4   Vendor’s NACTP code 
3    N/A    jurisdiction                                       2   Always: OH 
4    N/A    description                                        4   Form code: 1617
5    N/A    spec version                                       1   At this time: 0 
6    N/A    form version                                       1   At this time: 1 
7    N/A    Date_Generated                                     6   Numeric ; MMDDYY format
8    Page 1 amended return                                     1   Numeric; 1 = Amended, 0 = Original
9    Page 1 Final return                                       1   Numeric; 1 = Final, 0 = Regular
10   Page 1 Month                                              2   Numeric
11   Page 1 Year                                               4   Numeric: 2016
12   Page 1 FEIN                                               9   Numeric
13   Page 1 S-Corp                                             1   Numeric; 1 = S-Corp, 0 = other entity type
14   Page 1 LLC                                                1   Numeric; 1 = LLC, 0 = other entity type
15   Page 1 Partnership                                        1   Numeric; 1 = Partner, 0 = other entity type
16   Page 1 Trust                                              1   Numeric; 1 = Trust, 0 = other entity type
17   Page 1 Name                                               35  Alpha-Numeric
18   Page 1 Address                                            35  Alpha-Numeric
19   Page 1 City                                               20  Alpha
20   Page 1 State                                              2   Alpha
21   Page 1 ZipCode                                            5   Numeric
22   Page 1 Number of Investors                                6   Numeric
23   Page 1 Apportionment Ratio                                7   Numeric; Send as a 7 digit whole number, no decimal point.
24   Page 1 Sch_B_Col_Total_Negative_Indicator                 1   Numeric; 1 - Negative, 0 - Positive
25   Page 1 Sch_B_Col_Total                                    9   Numeric; do not put ‘– ‘ negative sign in front of the data
26   Page 1 Sch_A_Col_ 1_Line_1                                9   Numeric
27   Page 1 Sch_A_Col_ 2_Line_1                                9   Numeric
28   Page 1 Sch_A_Col_ 1_Line_2                                9   Numeric
29   Page 1 Sch_A_Col_ 2_Line_2                                9   Numeric
30   Page 1 Sch_A_Col_ 1_Line_2A                               9   Numeric
31   Page 1 Sch_A_Col_ 2_Line_2A                               9   Numeric
32   Page 1 Sch_A_Col_ 1_Line_3                                9   Numeric
33   Page 1 Sch_A_Col_ 2_Line_3                                9   Numeric
34   Page 1 Sch_A_Col_ 1_Line_3A                               9   Numeric
35   Page 1 Sch_A_Col_ 1_Line_3B                               9   Numeric
36   Page 1 Sch_A_Col_ 1_Line_3C                               9   Numeric
37   Page 1 Sch_A_Col_ 2_Line_3C                               9   Numeric
38   Page 1 Sch_A_Col_1_Line_4_Negative_Indicator              1   Numeric; 1 - Negative, 0 - Positive
39   Page 1 Sch_A_Col_ 1_Line_4                                9   Numeric; do not put ‘– ‘ negative sign in front of the data
40   Page 1 Sch_A_Col_2_Line_4_Negative_Indicator              1   Numeric; 1 - Negative, 0 - Positive
41   Page 1 Sch_A_Col_2_Line_4                                 9   Numeric; do not put ‘– ‘ negative sign in front of the data
42   Page 1 Sch_A_Line_5                                       9   Numeric
43   Page 1 Sch_A_Line_6                                       9   Numeric
44   Page 1 Sch_A_Line_7                                       9   Numeric
45   Page 1 Sch_A_Line_8                                       9   Numeric
46   Page 1 Sch_A_Line_9                                       9   Numeric
47   Page 1 Sch_A_Line_10                                      9   Numeric
48   N/A    trailer                                            5   Always *EOD* 
                                Total Bytes/Characters         348

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                                         Ohio Department  of Taxation 
                                  2016 1140 2D BARCODE SCHEMA

Item Page           Field Name\Line Item             Max                     Field Format
No.                                                  Char
1    N/A    header_version_number                    2   Always T1 
2    N/A    developer_code                           4   Vendor’s NACTP code 
3    N/A    jurisdiction                             2   Always: OH 
4    N/A    description                              4   Form code: 1617
5    N/A    spec version                             1   At this time: 0 
6    N/A    form version                             1   At this time: 1 
7    Page 2 FEIN                                     9   Numeric
8    Page 2 Sch_B_Col_A_Line1_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
9    Page 2 Sch_B_Col_A_Line1                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
10   Page 2 Sch_B_Col_B_Line1_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
11   Page 2 Sch_B_Col_B_Line1                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
12   Page 2 Sch_B_Col_A_Line2A                       9   Numeric
13   Page 2 Sch_B_Col_B_Line2A                       9   Numeric
14   Page 2 Sch_B_Col_A_Line2B                       9   Numeric
15   Page 2 Sch_B_Col_B_Line2B                       9   Numeric
16   Page 2 Sch_B_Col_A_Line3_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
17   Page 2 Sch_B_Col_A_Line3                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
18   Page 2 Sch_B_Col_B_Line3_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
19   Page 2 Sch_B_Col_B_Line3                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
20   Page 2 Sch_B_Col_A_Line4_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
21   Page 2 Sch_B_Col_A_Line4                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
22   Page 2 Sch_B_Col_B_Line4_Negative_Indicator     1   Numeric; 1 - Negative, 0 - Positive
23   Page 2 Sch_B_Col_B_Line4                        9   Numeric; do not put ‘– ‘ negative sign in front of the data
24   Page 2 Sch_B_Col_A_Line5                        9   Numeric
25   Page 2 Sch_B_Col_B_Line5                        9   Numeric
26   N/A    trailer                                  5   Always *EOD* 
                              Total Bytes/Characters 142

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                                           Ohio Department  of Taxation 
                                         2016 1140 2D BARCODE SCHEMA

Item Page           Field Name\Line Item             Max                             Field Format
No.                                                  Char
1    N/A    header_version_number                    2   Always T1 
2    N/A    developer_code                           4   Vendor’s NACTP code 
3    N/A    jurisdiction                             2   Always: OH 
4    N/A    description                              4   form code: 1617
5    N/A    spec version                             1   At this time: 0 
6    N/A    form version                             1   At this time: 1 
7    Page 3 FEIN                                     9   Numeric
8    Page 3 Sch_B_Col_A_Line6                        9   Numeric
9    Page 3 Sch_B_Col_B_Line6                        9   Numeric
10   Page 3 Sch_B_Col_A_Line7                        9   Numeric
11   Page 3 Sch_B_Col_B_Line7                        9   Numeric
12   Page 3 Sch_B_Col_A_Line8                        7   Numeric; Send as a 7 digit whole number, no decimal point.
13   Page 3 Sch_B_Col_B_Line8                        7   Numeric; Send as a 7 digit whole number, no decimal point.
14   Page 3 Sch_B_Col_A_Line9                        9   Numeric
15   Page 3 Sch_B_Col_B_Line9                        9   Numeric
16   Page 3 Sch_B_Col_A_Line11                       9   Numeric
17   Page 3 Sch_B_Col_B_Line11                       9   Numeric
18   Page 3 Sch_C_Col_Ohio_Line1A (Owned)            11  Numeric
19   Page 3 Sch_C_Col_Everywhere_Line1A (Owned)      11  Numeric
20   Page 3 Sch_C_Col_Ohio_Line1B (Rented)           11  Numeric
21   Page 3 Sch_C_Col_Everywhere_Line1B (Rented)     11  Numeric
22   Page 3 Sch_C_Col_Ohio_Line1C (Total)            11  Numeric
23   Page 3 Sch_C_Col_Everywhere_Line1C (Total)      11  Numeric
24   Page 3 Sch_C_Line1_Ratio                        7   Numeric; Send as a 7 digit whole number, no decimal point.
25   Page 3 Sch_C_Line1_Weight                       3   Numeric; allowed values 0, 5,18,20,25,50,100;1send 3 digit whole number
26   Page 3 Sch_C_Line1_Wt_Ratio                     7   Numeric; Send as a 7 digit whole number, no decimal point.
27   Page 3 Sch_C_Col_Ohio_Line2 (Payroll)           11  Numeric
28   Page 3 Sch_C_Col_Everywhere_Line2 (Payroll)     11  Numeric
29   Page 3 Sch_C_Line2_Ratio                        7   Numeric; Send as a 7 digit whole number, no decimal point.
30   Page 3 Sch_C_Line2_Weight                       3   Numeric; allowed values 0,15,18,20,25,50,100; send 3 digit whole number
31   Page 3 Sch_C_Line2_Wt_Ratio                     7   Numeric; Send as a 7 digit whole number, no decimal point.
32   Page 3 Sch_C_Col_Ohio_Line3 (Sales)             11  Numeric
33   Page 3 Sch_C_Col_Everywhere_Line3 (Sales)       11  Numeric
34   Page 3 Sch_C_Line3_Ratio                        7   Numeric; Send as a 7 digit whole number, no decimal point.
35   Page 3 Sch_C_Line3_Weight                       3   Numeric; allowed values  0,60,70,75,82,100; send 3 digit whole number
36   Page 3 Sch_C_Line3_Wt_Ratio                     7   Numeric; Send as a 7 digit whole number, no decimal point.
37   Page 3 Sch_C_Line4_Wt_Ratio                     7   Numeric; Send as a 7 digit whole number, no decimal point.
38   N/A    trailer                                  5   Always *EOD* 
                              Total Bytes/Characters 282

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                                           Ohio Department  of Taxation 
                                      2016 1140 2D BARCODE SCHEMA

Item Page           Field Name\Line Item          Max                     Field Format
No.                                               Char
1    N/A    header_version_number                 2   Always T1 
2    N/A    developer_code                        4   Vendor’s NACTP code 
3    N/A    jurisdiction                          2   Always: OH 
4    N/A    description                           4   form code: 1617
5    N/A    spec version                          1   At this time: 0 
6    N/A    form version                          1   At this time: 1 
7    Page 4 FEIN                                  9   Numeric
8    Page 4 Sch_D_Line1_Negative_Indicator        1   Numeric; 1 - Negative, 0 - Positive
9    Page 4 Sch_D_Line1                           9   Numeric; do not put ‘– ‘ negative sign in front of the data
10   Page 4 Sch_D_Line2A                          9   Numeric
11   Page 4 Sch_D_Line2B                          9   Numeric
12   Page 4 Sch_D_Line3_Negative_Indicator        1   Numeric; 1 - Negative, 0 - Positive
13   Page 4 Sch_D_Line3                           9   Numeric; do not put ‘– ‘ negative sign in front of the data
14   Page 4 Sch_D_Line5                           9   Numeric
15   Page 4 Sch_E_Investor1_SSN                   9   Numeric
16   Page 4 Sch_E_Investor1_FEIN                  9   Numeric
17   Page 4 Sch_E_Investor1_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
18   Page 4 Sch_E_Investor1_TaxCredit             9   Numeric
19   Page 4 Sch_E_Investor1_FirstName             15  Alpha
20   Page 4 Sch_E_Investor1_M.I                   1   Alpha
21   Page 4 Sch_E_Investor1_LastName              20  Alpha
22   Page 4 Sch_E_Investor1_Address               35  AlphaNumeric
23   Page 4 Sch_E_Investor1_City                  20  Alpha
24   Page 4 Sch_E_Investor1_State                 2   Alpha
25   Page 4 Sch_E_Investor1_ZipCode               5   Numeric
26   Page 4 Sch_E_Investor2_SSN                   9   Numeric
27   Page 4 Sch_E_Investor2_FEIN                  9   Numeric
28   Page 4 Sch_E_Investor2_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
29   Page 4 Sch_E_Investor2_TaxCredit             9   Numeric
30   Page 4 Sch_E_Investor2_FirstName             15  Alpha
31   Page 4 Sch_E_Investor2_M.I                   1   Alpha
32   Page 4 Sch_E_Investor2_LastName              20  Alpha
33   Page 4 Sch_E_Investor2_Address               35  AlphaNumeric
34   Page 4 Sch_E_Investor2_City                  20  Alpha
35   Page 4 Sch_E_Investor2_State                 2   Alpha
36   Page 4 Sch_E_Investor2_ZipCode               5   Numeric
37   N/A    trailer                               5   Always *EOD* 
                           Total Bytes/Characters 335

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                                         Ohio Department  of Taxation 
                                      2016 1140 2D BARCODE SCHEMA

Item Page           Field Name\Line Item          Max                     Field Format
No.                                               Char
1    N/A    header_version_number                 2   Always T1 
2    N/A    developer_code                        4   Vendor’s NACTP code 
3    N/A    jurisdiction                          2   Always: OH 
4    N/A    description                           4   Form code: 1617
5    N/A    spec version                          1   At this time: 0 
6    N/A    form version                          1   At this time: 1 
7    Page 5 FEIN                                  9   Numeric
8    Page 5 Sch_E_Investor3_SSN                   9   Numeric
9    Page 5 Sch_E_Investor3_FEIN                  9   Numeric
10   Page 5 Sch_E_Investor3_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
11   Page 5 Sch_E_Investor3_TaxCredit             9   Numeric
12   Page 5 Sch_E_Investor3_FirstName             15  Alpha
13   Page 5 Sch_E_Investor3_M.I                   1   Alpha
14   Page 5 Sch_E_Investor3_LastName              20  Alpha
15   Page 5 Sch_E_Investor3_Address               35  AlphaNumeric
16   Page 5 Sch_E_Investor3_City                  20  Alpha
17   Page 5 Sch_E_Investor3_State                 2   Alpha
18   Page 5 Sch_E_Investor3_ZipCode               5   Numeric
19   Page 5 Sch_E_Investor4_SSN                   9   Numeric
20   Page 5 Sch_E_Investor4_FEIN                  9   Numeric
21   Page 5 Sch_E_Investor4_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
22   Page 5 Sch_E_Investor4_TaxCredit             9   Numeric
23   Page 5 Sch_E_Investor4_FirstName             15  Alpha
24   Page 5 Sch_E_Investor4_M.I                   1   Alpha
25   Page 5 Sch_E_Investor4_LastName              20  Alpha
26   Page 5 Sch_E_Investor4_Address               35  AlphaNumeric
27   Page 5 Sch_E_Investor4_City                  20  Alpha
28   Page 5 Sch_E_Investor4_State                 2   Alpha
29   Page 5 Sch_E_Investor4_ZipCode               5   Numeric
30   Page 5 Sch_E_Investor5_SSN                   9   Numeric
31   Page 5 Sch_E_Investor5_FEIN                  9   Numeric
32   Page 5 Sch_E_Investor5_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
33   Page 5 Sch_E_Investor5_TaxCredit             9   Numeric
34   Page 5 Sch_E_Investor5_FirstName             15  Alpha
35   Page 5 Sch_E_Investor5_M.I                   1   Alpha
36   Page 5 Sch_E_Investor5_LastName              20  Alpha
37   Page 5 Sch_E_Investor5_Address               35  AlphaNumeric
38   Page 5 Sch_E_Investor5_City                  20  Alpha
39   Page 5 Sch_E_Investor5_State                 2   Alpha
40   Page 5 Sch_E_Investor5_ZipCode               5   Numeric
41   Page 5 Sch_E_Investor6_SSN                   9   Numeric
42   Page 5 Sch_E_Investor6_FEIN                  9   Numeric
43   Page 5 Sch_E_Investor6_PercentOwnership      5   Numeric; Send as a 5 digit whole number, no decimal point.
44   Page 5 Sch_E_Investor6_TaxCredit             9   Numeric
45   Page 5 Sch_E_Investor6_FirstName             15  Alpha
46   Page 5 Sch_E_Investor6_M.I                   1   Alpha
47   Page 5 Sch_E_Investor6_LastName              20  Alpha
48   Page 5 Sch_E_Investor6_Address               35  AlphaNumeric
49   Page 5 Sch_E_Investor6_City                  20  Alpha
50   Page 5 Sch_E_Investor6_State                 2   Alpha
51   Page 5 Sch_E_Investor6_ZipCode               5   Numeric
52   N/A    trailer                               5   Always *EOD* 
                           Total Bytes/Characters 548

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                                                                                 2016 Ohio IT 1140 2D Scenarios
                                                                           Testing Information for Paper Returns ONLY 
                                                                           If any questions, please e-mail Forms@tax.state.oh.us
                     Note:  If there are any limitations to your software that will not allow you to follow the tests, please indicate what these are on a separate sheet of paper. 
Important Notes 
• The two-digit vendor number is used for the "XX" in the FEIN field
• Vendors must submit a full field version and all test scenarios. 
• Please proof the static text and test the 1D barcodes prior to submission
• Data values on the printed form and in the 2D barcode must match each scenario
• For the Date Generated field (new for 2016) use date the scenario was created by your staff
NEW for Tax Year 2016
• The IT 1140 now includes a 2D barcode 
• Schedule C apportionment ratio weights are no longer static.  Note section language includes:  "if only one factor, use 100%"
• Schedule E has six available investor lines. Generate duplicate copies of page 5 to accommodate any additional investors, however omit both the 1D and 2D barcodes from the duplicate pages.

                                                                                             Ohio IT 1140 Scenario Checklist
                VERSION                        ENTITY TYPE                                       AMOUNT OWED                                       SCHEDULE C WEIGHT                           SCH D 2a
                                                                                                                                                                                               2/3, 5/6, 
                                                                   PARTNER                                                                20/20/60                                             6/6 ADD 
           AMENDED   FINAL              S-CORP LLC                  SHIP   TRUST CREDIT        REFUND SPLIT                    B-DUE ZERO or NONE  25/75 50/50                      100        BACK
SCENARIO 1      X    X                                                                                                         X                   X
SCENARIO 2                              X                                                      X                                          X
SCENARIO 3                                                          X                                                                X                   X
SCENARIO 4      X                              X                                                      X                                                                                       X
SCENARIO 5                              X                                                    X                                            X                                                    X
SCENARIO 6                                                                 X                                                   X          X

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                                                                 2016 IT 1140
                                                                 Test Scenario 1

For taxable year beginning in                                                    01/2016

Check here if amended return                                                     X

Check here if final return                                                       X

Federal employer I.D. no. (FEIN)                                                 XX-0011401

Entity Type:

S corporation

Limited liability company

Partnership                                                                      X

Trust

Name of pass-through entity                                                      TUCKER ELLIS LLP

Address                                                                          2014 SYCAMORE ST

              (if address change, check box)                                     X

City                                                                             CLEVELAND

State                                                                            OH

ZIP code                                                                         44113

E-mail address

Number of investors                                                              1

Apportionment ratio, page 3, line 8                                              0.660427

Schedule B, line 1 - total of columns A and B                                    7012443

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
              Column (I) – Withholding Tax                                       231404

              Column (II) – Entity Tax                                           0

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
              Column (I) – Withholding Tax                                       0

              Column (II) – Entity Tax                                           0

2a. Add lines 1 and 2
              Column (I) – Withholding Tax                                       231404

              Column (II) – Entity Tax                                           0

3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
10/2015/20167 overpayment credited to 2016 (see Note 1 on page 7)1140 SCENARIO 1                 Page 1 of 5

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                                        2016 IT 1140
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or Test Scenario 1
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                                210400

           Column (II) – Entity Tax                                                    0

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                                0

           Column (II) – Entity Tax                                                    0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                                0

           Column (II) – Entity Tax                                                    0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                                210400

           Column (II) – Entity Tax                                                    0

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                                21004

           Column (II) – Entity Tax                                                    0

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                               0

6. Amount of line 5 to be CREDITED to year 2017 .. CREDIT TO 2017                      0

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND                        0

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                                    21004

9. Interest and penalty due on late-paid tax and/or late-filed return, if any          0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                                       21004

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals                    7012443

           (B) Qualifying Investors Other Than Nonresident Individuals                 0

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
5/6
6/6
10/ /20167                                                1140 SCENARIO 1                     Page 2 of 5

- 13 -

                                                            2016 IT 1140
                                                            Test Scenario 1

           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             4720

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             7007723

           (B) Qualifying Investors Other Than Nonresident Individuals          0

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             7007723

           (B) Qualifying Investors Other Than Nonresident Individuals          0

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             0.660427

           (B) Qualifying Investors Other Than Nonresident Individuals          0

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             4628089

           (B) Qualifying Investors Other Than Nonresident Individuals          0

10/ /20167                                                  1140 SCENARIO 1             Page 3 of 5

- 14 -

                                                                2016 IT 1140
                                                                Test Scenario 1
10. Tax rate (see Note 4 on page 7)
           X.05                                                                                 0.05

           X.085                                                                                0.085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
           (A) Qualifying Investors Who Are Nonresident Individuals                             231404

           (B) Qualifying Investors Other Than Nonresident Individuals                          0

SCHEDULE C – QUALIFYING PASS-THROUGH ENTITIES – APPORTIONMENT WORKSHEET

1. Property

        a) Owned (average cost) Within Ohio                                                     0

        a) Owned (average cost) Total Everywhere                                                0

        b) Rented (annual rental X 8) Within Ohio                                               0

        b) Rented (annual rental X 8) Total Everywhere                                          0

        c) Total (lines 1a and 1b) Within Ohio                                                  0

        c) Total (lines 1a and 1b) Total Everywhere                                             0

    Property Ratio                                                                              0.000000

    Property Weighted Ratio                                                                     0.000000

2. Payroll

        Payroll Within Ohio                                                                     25640717

        Payroll Everywhere                                                                      39020924

        Payroll Ratio                                                   0.25                    0.657102

        Payroll Weighted Ratio                                                                  0.164276

3. Sales

        Sales Within Ohio                                                                       58330684

        Sales Everywhere                                                                        88174730

        Sales Ratio                                                                             0.661535

        Sales Weighted Ratio                                            0.75                    0.496151

4. Total weighted apportionment ratio                                                           0.660427

SCHEDULE D - TRUSTS - TAX DUE

1. 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                              0

2a. Add I.R.C sections 168(k) and 179 depreciation expense and 
miscellaneous federal income tax adjustments attributed to nonresident
10/individuals/20167  who are beneficiaries of trusts. Attach a separate1140scheduleSCENA RIO 1         Page 4 of 5
showing calculations

- 15 -

2016 IT 1140
2a. Add I.R.C sections 168(k) and 179 depreciation expense and Test Scenario 1
miscellaneous federal income tax adjustments attributed to nonresident
individuals who are beneficiaries of trusts. Attach a separate schedule
showing calculations 0

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 0

4. Tax rate X .05

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 0

SCHEDULE E – INVESTOR INFORMATION

Check the box if this year’s investor information either (i) includes names
that were not listed on last year’s return or (ii) excludes names that were
listed on last year’s return. Provide investor information for all (resident and
nonresident) investors in the pass-through entity or trust. List investors by
highest to lowest ownership percentage. Use an additional sheet, if
necessary. See Note 5 on page 7 for the amount of pass-through entity tax
credits.

Investor 1

Social Security no. 300-58-5074

FEIN

Percent of ownership 1.0000

Amount of PTE tax credit 231404

First name/entity MICHAEL

M.I. W

Last name ZELLERS

Address 2825 VIA NEVE

City PALOS VERDES EST

State CA

Zip Code 90274

10/ /20167 1140 SCENARIO 1 Page 5 of 5

- 16 -

                                              2016 IT 1140
                                              Test Scenario 2

For taxable year beginning in                                           01/2016

Check here if amended return

Check here if final return

Federal employer I.D. no. (FEIN)                                        XX-0011403

Entity Type:

S corporation

Limited liability company                                               X

Partnership

Trust

Name of pass-through entity                                             SUTPHEN REALTY LLC 

Address                                                                 PO BOX 158

           (if address change, check box)

City                                                                    AMLIN

State                                                                   OH

ZIP code                                                                43002

E-mail address                                                          STOWERS@AMLIN.COM

Number of investors                                                     2

Apportionment ratio, page 3, line 8                                     1.000000

Schedule B, line 1 - total of columns A and B                           65918

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
           Column (I) – Withholding Tax                                 2371

           Column (II) – Entity Tax                                     1572

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
           Column (I) – Withholding Tax                                 0

           Column (II) – Entity Tax                                     0

2a. Add lines 1 and 2
           Column (I) – Withholding Tax                                 2371

           Column (II) – Entity Tax                                     1572

10/ /20167                                    1140 SCENARIO 2                              Page 1 of 6

- 17 -

                                        2016 IT 1140
                                                          Test Scenario 2
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                       1371

           Column (II) – Entity Tax                                           2580

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                       1371

           Column (II) – Entity Tax                                           2580

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                       1000

           Column (II) – Entity Tax                                           -1008

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                      8

6. Amount of line 5 to be CREDITED to year 2017 .. CREDIT TO 2017             0

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND               8

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                           0

9. Interest and penalty due on late-paid tax and/or late-filed return, if any 0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                              0

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals           47428

           (B) Qualifying Investors Other Than Nonresident Individuals        18490

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
10/ /20167                                                1140 SCENARIO 2          Page 2 of 6

- 18 -

                                                            2016 IT 1140
                                                            Test Scenario 2
5/6
6/6

           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             47428

           (B) Qualifying Investors Other Than Nonresident Individuals          18490

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             47428

           (B) Qualifying Investors Other Than Nonresident Individuals          18490

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             1.000000

           (B) Qualifying Investors Other Than Nonresident Individuals          1.000000

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             47428
10/ /20167                                                  1140 SCENARIO 2             Page 3 of 6

- 19 -

                                                                     2016 IT 1140
                                                                        Test Scenario 2

                   (B) Qualifying Investors Other Than Nonresident Individuals               18490

10. Tax rate (see Note 4 on page 7)
                   X.05                                                                      X .05

                   X.085                                                                     X .085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
                   (A) Qualifying Investors Who Are Nonresident Individuals                  2371

                   (B) Qualifying Investors Other Than Nonresident Individuals               1572

SCHEDULE C – QUALIFYING PASS-THROUGH ENTITIES – APPORTIONMENT WORKSHEET

1. Property

        a) Owned (average cost) Within Ohio                                                  0

        a) Owned (average cost) Total Everywhere                                             0

        b) Rented (annual rental X 8) Within Ohio                                            0

        b) Rented (annual rental X 8) Total Everywhere                                       0

        c) Total (lines 1a and 1b) Within Ohio                                               0

        c) Total (lines 1a and 1b) Total Everywhere                                          0

    Property Ratio                                                                           0

    Property Weighted Ratio                                                                  0

2. Payroll

        Payroll Within Ohio                                                                  0

        Payroll Everywhere                                                                   0

        Payroll Ratio                                                                        0

        Payroll Weighted Ratio                                                               0

3. Sales

        Sales Within Ohio                                                                    0

        Sales Everywhere                                                                     0

        Sales Ratio                                                                          0

        Sales Weighted Ratio                                                                 0

4. Total weighted apportionment ratio                                                        0

SCHEDULE D - TRUSTS - TAX DUE

1. Sum of all distributions to nonresident individuals of income or gain
attributable to the trust's ownership of or disposition of either tangible
10/personal/20167  property located in Ohio or real property located in Ohio1140 S CENARIO 2       Page 4 of 6

- 20 -

2016 IT 1140
1. Sum of all distributions to nonresident individuals of income or gain Test Scenario 2
attributable to the trust's ownership of or disposition of either tangible
personal property located in Ohio or real property located in Ohio 0

2a. Add I.R.C sections 168(k) and 179 depreciation expense and
miscellaneous federal income tax adjustments attributed to nonresident
individuals who are beneficiaries of trusts. Attach a separate schedule
showing calculations 0

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 0

4. Tax rate

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 0

SCHEDULE E – INVESTOR INFORMATION

Investor 1

Social Security no. 300-58-5074

FEIN

Percent of ownership 0.5000

Amount of PTE tax credit 2371

First name/entity MICHAEL

M.I. W

Last name ZELLERS

Address 2825 VIA NEVE

City PALOS VERDES EST

State CA

Zip Code 90274

Investor 2

Social Security no.

FEIN 27-0381021

Percent of ownership 0.5000
10/ /20167 1140 SCENARIO 2 Page 5 of 6

- 21 -

                         2016 IT 1140
                         Test Scenario 2

Amount of PTE tax credit                 1572

First name/entity                        MICHAEL SOLLINGER TRUST

M.I.

Last name

Address                                  925 ROYAL BIRKDALE DRIVE

City                                     TARPON SPRINGS

State                                    FL

Zip Code                                 34688

10/ /20167               1140 SCENARIO 2                         Page 6 of 6

- 22 -

                                              2016 IT 1140
                                              Test Scenario 3

For taxable year beginning in                                           01/2016

Check here if amended return

Check here if final return

Federal employer I.D. no. (FEIN)                                        XX-0011404

Entity Type:

S corporation

Limited liability company

Partnership                                                             X

Trust

Name of pass-through entity                                             NEW-BALANCE PARTNERSHIP

Address                                                                 20 GUEST ST

           (if address change, check box)

City                                                                    BOSTON

State                                                                   MA

ZIP code                                                                02135

E-mail address                                                          GUEST@STREET.COM

Number of investors

Apportionment ratio, page 3, line 8                                     0.120943

Schedule B, line 1 - total of columns A and B                           5688619

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
           Column (I) – Withholding Tax                                 690

           Column (II) – Entity Tax                                     57306

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
           Column (I) – Withholding Tax                                 0

           Column (II) – Entity Tax                                     0

2a. Add lines 1 and 2
           Column (I) – Withholding Tax                                 690

           Column (II) – Entity Tax                                     57306

10/ /20167                                    1140 SCENARIO 3                                  Page 1 of 6

- 23 -

                                        2016 IT 1140
                                                          Test Scenario 3
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                       690

           Column (II) – Entity Tax                                           57306

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                       690

           Column (II) – Entity Tax                                           57306

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                      0

6. Amount of line 5 to be CREDITED to year 2017 .. CREDIT TO 2017

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND               0

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                           0

9. Interest and penalty due on late-paid tax and/or late-filed return, if any 0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                              0

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals           114146

           (B) Qualifying Investors Other Than Nonresident Individuals        5574473

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
10/ /20167                                                1140 SCENARIO 3            Page 2 of 6

- 24 -

                                                            2016 IT 1140
                                                            Test Scenario 3
5/6
6/6

           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             114146

           (B) Qualifying Investors Other Than Nonresident Individuals          5574473

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             114146

           (B) Qualifying Investors Other Than Nonresident Individuals          5574473

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             0.120943

           (B) Qualifying Investors Other Than Nonresident Individuals          0.120943

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             13805
10/ /20167                                                  1140 SCENARIO 3             Page 3 of 6

- 25 -

                                                                     2016 IT 1140
                                                                        Test Scenario 3

                   (B) Qualifying Investors Other Than Nonresident Individuals               674193

10. Tax rate (see Note 4 on page 7)
                   X.05                                                                      0.05

                   X.085                                                                     0.085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
                   (A) Qualifying Investors Who Are Nonresident Individuals                  690

                   (B) Qualifying Investors Other Than Nonresident Individuals               57306

SCHEDULE C – QUALIFYING PASS-THROUGH ENTITIES – APPORTIONMENT WORKSHEET

1. Property

        a) Owned (average cost) Within Ohio                                                  6273584

        a) Owned (average cost) Total Everywhere                                             93742765

        b) Rented (annual rental X 8) Within Ohio                                            34899320

        b) Rented (annual rental X 8) Total Everywhere                                       238178040

        c) Total (lines 1a and 1b) Within Ohio                                               41172904

        c) Total (lines 1a and 1b) Total Everywhere                                          331920805

    Property Ratio                                                      0.50                 0.124044

    Property Weighted Ratio                                                                  0.062022

2. Payroll

        Payroll Within Ohio                                                                  16574492

        Payroll Everywhere                                                                   140650913

        Payroll Ratio                                                   0.50                 0.117841

        Payroll Weighted Ratio                                                               0.058921

3. Sales

        Sales Within Ohio                                                                    0

        Sales Everywhere                                                                     0

        Sales Ratio                                                                          0.000000

        Sales Weighted Ratio                                                                 0.000000

4. Total weighted apportionment ratio                                                        0.120943

SCHEDULE D - TRUSTS - TAX DUE

1. Sum of all distributions to nonresident individuals of income or gain
attributable to the trust's ownership of or disposition of either tangible
10/personal/20167  property located in Ohio or real property located in Ohio1140 S CENARIO 3          Page 4 of 6

- 26 -

2016 IT 1140
1. Sum of all distributions to nonresident individuals of income or gain Test Scenario 3
attributable to the trust's ownership of or disposition of either tangible
personal property located in Ohio or real property located in Ohio 0

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 0

4. Tax rate

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 0

SCHEDULE E – INVESTOR INFORMATION

Investor 1

Social Security no. 300-58-5074

FEIN

Percent of ownership 0.5000

Amount of PTE tax credit 690

First name/entity MICHAEL

M.I. W

Last name ZELLERS

Address 2825 VIA NEVE

City PALOS VERDES EST

State CA

Zip Code 90274

Investor 2

Social Security no.

FEIN 27-0381021

Percent of ownership 0.5000
10/ /20167 1140 SCENARIO 3 Page 5 of 6

- 27 -

                         2016 IT 1140
                         Test Scenario 3

Amount of PTE tax credit                 57306

First name/entity                        MICHAEL SOLLINGER TRUST

M.I.

Last name

Address                                  925 ROYAL BIRKDALE DRIVE

City                                     TARPON SPRINGS

State                                    FL

Zip Code                                 34688

10/ /20167               1140 SCENARIO 3                         Page 6 of 6

- 28 -

                                              2016 IT 1140
                                              Test Scenario 4

For taxable year beginning in                                           01/2016

Check here if amended return                                            X

Check here if final return

Federal employer I.D. no. (FEIN)                                        XX-0011405

Entity Type:

S corporation

Limited liability company                                               X

Partnership

Trust

Name of pass-through entity                                             NOMIST REALTY CONSTRUCTION LLC

Address                                                                 142 WILL DR

           (if address change, check box)

City                                                                    CANTON

State                                                                   MA

ZIP code                                                                02021

E-mail address                                                          NOMIST@REALTY.COM

Number of investors                                                     2

Apportionment ratio, page 3, line 8                                     0.230340

Schedule B, line 1 - total of columns A and B                           417531

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
           Column (I) – Withholding Tax                                 3276

           Column (II) – Entity Tax                                     2785

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
           Column (I) – Withholding Tax                                 0

           Column (II) – Entity Tax                                     0

2a. Add lines 1 and 2
           Column (I) – Withholding Tax                                 3276

           Column (II) – Entity Tax                                     2785

10/ /20167                                    1140 SCENARIO 4                            Page 1 of 6

- 29 -

                                        2016 IT 1140
                                                          Test Scenario 4
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           8580

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           8580

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                       3276

           Column (II) – Entity Tax                                           -5795

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                      2519

6. Amount of line 5 to be CREDITED to year 2017 .. CREDIT TO 2017             2000

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND               519

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                           0

9. Interest and penalty due on late-paid tax and/or late-filed return, if any 0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                              0

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals           278354

           (B) Qualifying Investors Other Than Nonresident Individuals        139177

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
10/ /20167                                                1140 SCENARIO 4           Page 2 of 6

- 30 -

                                                            2016 IT 1140
                                                            Test Scenario 4
5/6
6/6

           (A) Qualifying Investors Who Are Nonresident Individuals             6088

           (B) Qualifying Investors Other Than Nonresident Individuals          3044

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             284442

           (B) Qualifying Investors Other Than Nonresident Individuals          142221

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             284442

           (B) Qualifying Investors Other Than Nonresident Individuals          142221

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             0.230340

           (B) Qualifying Investors Other Than Nonresident Individuals          0.230340

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             65518
10/ /20167                                                  1140 SCENARIO 4             Page 3 of 6

- 31 -

                                                   2016 IT 1140
                                                   Test Scenario 4

           (B) Qualifying Investors Other Than Nonresident Individuals       32759

10. Tax rate (see Note 4 on page 7)
           X.05                                                              0.05

           X.085                                                             0.085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
           (A) Qualifying Investors Who Are Nonresident Individuals          3276

           (B) Qualifying Investors Other Than Nonresident Individuals       2785

1. Property

    a) Owned (average cost) Within Ohio                                      6682494

    a) Owned (average cost) Total Everywhere                                 29011407

    b) Rented (annual rental X 8) Within Ohio                                0

    b) Rented (annual rental X 8) Total Everywhere                           0

    c) Total (lines 1a and 1b) Within Ohio                                   6682494

    c) Total (lines 1a and 1b) Total Everywhere                              29011407

     Property Ratio                                1.00                      0.230340

     Property Weighted Ratio                                                 0.230340

2. Payroll

    Payroll Within Ohio                                                      0

    Payroll Everywhere                                                       0

    Payroll Ratio                                                            0.000000

    Payroll Weighted Ratio                                                   0.000000

3. Sales

    Sales Within Ohio                                                        0

    Sales Everywhere                                                         0

    Sales Ratio                                                              0.000000

    Sales Weighted Ratio                                                     0.000000

4. Total weighted apportionment ratio                                        0.230340

SCHEDULE D - TRUSTS - TAX DUE

1. 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
10/ /20167                                         1140 SCENARIO 4                   Page 4 of 6

- 32 -

1. Sum of all distributions to nonresident individuals of income or gain2016 IT 1140
attributable to the trust's ownership of or disposition of either tangible Test Scenario 4
personal property located in Ohio or real property located in Ohio 0

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 0

4. Tax rate

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 0

SCHEDULE E – INVESTOR INFORMATION

Investor 1

Social Security no. 300-58-5074

FEIN

Percent of ownership 0.5000

Amount of PTE tax credit 3276

First name/entity MICHAEL

M.I. W

Last name ZELLERS

Address 2825 VIA NEVE

City PALOS VERDES EST

State CA

Zip Code 90274

Investor 2

Social Security no.

FEIN 27-0381021

Percent of ownership 0.5000

10/ /20167 1140 SCENARIO 4 Page 5 of 6

- 33 -

                         2016 IT 1140
                         Test Scenario 4
Amount of PTE tax credit                 2785

First name/entity                        MICHAEL SOLLINGER TRUST

M.I.

Last name

Address                                  925 ROYAL BIRKDALE DRIVE

City                                     TARPON SPRINGS

State                                    FL

Zip Code                                 34688

10/ /20167               1140 SCENARIO 4                         Page 6 of 6

- 34 -

                                              2016 IT 1140
                                              Test Scenario 5

For taxable year beginning in                                           01/2016

Check here if amended return

Check here if final return

Federal employer I.D. no. (FEIN)                                        XX-0011407

Entity Type:

S corporation                                                           X

Limited liability company

Partnership

Trust

Name of pass-through entity                                             WESTERN BRANCH DIESEL INC

Address                                                                 3504 SHIPWRIGHT STREET

           (if address change, check box)

City                                                                    PORTSMOUTH

State                                                                   VA

ZIP code                                                                23703

E-mail address

Number of investors                                                     2

Apportionment ratio, page 3, line 8                                     0.215470

Schedule B, line 1 - total of columns A and B                           625805

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
           Column (I) – Withholding Tax                                 15908

           Column (II) – Entity Tax                                     0

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
           Column (I) – Withholding Tax                                 0

           Column (II) – Entity Tax                                     0

2a. Add lines 1 and 2
           Column (I) – Withholding Tax                                 15908

           Column (II) – Entity Tax                                     0

10/ /20167                                    1140 SCENARIO 5                                    Page 1 of 6

- 35 -

                                        2016 IT 1140
                                                          Test Scenario 5
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                       114

           Column (II) – Entity Tax                                           0

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                       23600

           Column (II) – Entity Tax                                           0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                       23714

           Column (II) – Entity Tax                                           0

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                       -7806

           Column (II) – Entity Tax                                           0

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                      7806

6. Amount of line 5 to be CREDITED to year 2017 .. CREDIT TO 2017             7806

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND               0

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                           0

9. Interest and penalty due on late-paid tax and/or late-filed return, if any 0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                              0

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals           625805

           (B) Qualifying Investors Other Than Nonresident Individuals        0

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
10/ /20167                                                1140 SCENARIO 5           Page 2 of 6

- 36 -

                                                            2016 IT 1140
                                                            Test Scenario 5
5/6                                                                             X
6/6

           (A) Qualifying Investors Who Are Nonresident Individuals             148837

           (B) Qualifying Investors Other Than Nonresident Individuals          0

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             527597

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             247045

           (B) Qualifying Investors Other Than Nonresident Individuals          0

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             1229495

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             1476540

           (B) Qualifying Investors Other Than Nonresident Individuals          0

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             0.215470

           (B) Qualifying Investors Other Than Nonresident Individuals          0

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             318150
10/ /20167                                                  1140 SCENARIO 5             Page 3 of 6

- 37 -

                                                                     2016 IT 1140
                                                                        Test Scenario 5

                   (B) Qualifying Investors Other Than Nonresident Individuals               0

10. Tax rate (see Note 4 on page 7)
                   X.05                                                                      X .05

                   X.085                                                                     X .085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
                   (A) Qualifying Investors Who Are Nonresident Individuals                  15908

                   (B) Qualifying Investors Other Than Nonresident Individuals               0

SCHEDULE C – QUALIFYING PASS-THROUGH ENTITIES – APPORTIONMENT WORKSHEET

1. Property

        a) Owned (average cost) Within Ohio                                                  13085784

        a) Owned (average cost) Total Everywhere                                             59467920

        b) Rented (annual rental X 8) Within Ohio                                            436392

        b) Rented (annual rental X 8) Total Everywhere                                       3355056

        c) Total (lines 1a and 1b) Within Ohio                                               13522176

        c) Total (lines 1a and 1b) Total Everywhere                                          62822976

    Property Ratio                                                                           0.215243

    Property Weighted Ratio                                                                  0.043049

2. Payroll

        Payroll Within Ohio                                                                  2933445

        Payroll Everywhere                                                                   17726778

        Payroll Ratio                                                                        0.165481

        Payroll Weighted Ratio                                                               0.033096

3. Sales

        Sales Within Ohio                                                                    17747438

        Sales Everywhere                                                                     76428789

        Sales Ratio                                                                          0.232209

        Sales Weighted Ratio                                                                 0.139325

4. Total weighted apportionment ratio                                                        0.215470

SCHEDULE D - TRUSTS - TAX DUE

1. Sum of all distributions to nonresident individuals of income or gain
attributable to the trust's ownership of or disposition of either tangible
10/personal/20167  property located in Ohio or real property located in Ohio1140 S CENARIO 5         Page 4 of 6

- 38 -

2016 IT 1140
1. Sum of all distributions to nonresident individuals of income or gain Test Scenario 5
attributable to the trust's ownership of or disposition of either tangible
personal property located in Ohio or real property located in Ohio 0

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 0

4. Tax rate

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 0

SCHEDULE E – INVESTOR INFORMATION

Investor 1

Social Security no. 228-60-8441

FEIN

Percent of ownership 0.5000

Amount of PTE tax credit 7954

First name/entity HERBERT

M.I. A

Last name HANEMAN JR

Address 402 SUSSEX DRIVE

City PORTSMOUTH

State VA

Zip Code 23707

Investor 2

Social Security no. 228-60-8442

FEIN

Percent of ownership 0.5000
10/ /20167 1140 SCENARIO 5 Page 5 of 6

- 39 -

                         2016 IT 1140
                         Test Scenario 5

Amount of PTE tax credit                 7954

First name/entity                        JANE

M.I.                                     A

Last name                                HANEMAN JR

Address                                  402 SUSSEX DRIVE

City                                     PORTSMOUTH

State                                    VA

Zip Code                                 23707

10/ /20167               1140 SCENARIO 5                 Page 6 of 6

- 40 -

                                             2016 IT 1140
                                             Test Scenario 6

For taxable year beginning in                                           01/2016

Check here if amended return

Check here if final return

Federal employer I.D. no. (FEIN)                                        XX-0011409

Entity Type:

S corporation

Limited liability company

Partnership

Trust                                                                   X

Name of pass-through entity                                             GREAT WESTERN TRUST 2

Address                                                                 209 E STATE STREET

           (if address change, check box)                               X

City                                                                    COLUMBUS

State                                                                   OH

ZIP code                                                                43215

E-mail address                                                          GREATWESTTRUST2@YAHOO.COM

Number of investors                                                     1

Apportionment ratio, page 3, line 8

Schedule B, line 1 - total of columns A and B

SCHEDULE A - RECONCILIATION TAX AND PAYMENTS

1. Tax for each column (from Schedule B, line 11, columns A and
B or from Schedule D, line 5)
           Column (I) – Withholding Tax                                 1391

           Column (II) – Entity Tax                                     0

2. Interest penalty on underpayment of tax if the sum of columns A and B
on line 9 on page 3 exceeds $10,000 (attach Ohio form IT/SD 2210)
           Column (I) – Withholding Tax                                 0

           Column (II) – Entity Tax                                     0

2a. Add lines 1 and 2
           Column (I) – Withholding Tax                                 1391

           Column (II) – Entity Tax                                     0

10/ /20167                                   1140 SCENARIO 6                                     Page 1 of 5

- 41 -

                                        2016 IT 1140
                                                          Test Scenario 6
3. Ohio IT 1140ES and IT 1140P payments the entity or trust made and/or
2015 overpayment credited to 2016 (see Note 1 on page 7)
           Column (I) – Withholding Tax                                       1300

           Column (II) – Entity Tax                                           0

3a. Payments transferred from Ohio forms IT 4708ES and IT 4708P (attach 
schedule if required; see instructions) and other payments
previously made for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3b. Payments transferred to Ohio form IT 4708 and refunds, if any, 
previously claimed for this taxable year
           Column (I) – Withholding Tax                                       0

           Column (II) – Entity Tax                                           0

3c. Net payments (sum of lines 3 and 3a minus line 3b) not less than zero

           Column (I) – Withholding Tax                                       1300

           Column (II) – Entity Tax                                           0

4. For each column, subtract line 3c from line 2a (shade the boxes to show
negative amounts if needed)
           Column (I) – Withholding Tax                                       91

           Column (II) – Entity Tax                                           0

5. If the sum of line 4, columns (I) and (II) is an overpayment, enter that
sum here ....OVERPAYMENT                                                      0

6. Amount of line 5 to be CREDITED to year 2016 .. CREDIT TO 2016             0

7. Amount of line 5 to be REFUNDED (line 5 minus 6) YOUR REFUND               0

8. If the sum of line 4, columns (I) and (II) is a balance due or zero, enter
here the amount due                                                           91

9. Interest and penalty due on late-paid tax and/or late-filed return, if any 0

10. Total amount due (sum of lines 8 and 9). Make check payable to Ohio
Treasurer of State, include Ohio form IT 1140P and place FEIN on check 
TOTAL AMOUNT DUE                                                              91

SCHEDULE B – QUALIFYING PASS-THROUGH ENTITIES – TAX DUE...cont.

1. Sum of all qualifying investors’ distributive shares of income, gain,
expenses and losses
           (A) Qualifying Investors Who Are Nonresident Individuals           0

           (B) Qualifying Investors Other Than Nonresident Individuals        0

investors’ distributive shares of Internal Revenue Code (I.R.C.) sections 
168(k) and 179 depreciation expense and miscellaneous federal income 
tax adjustments, if any. Attach a separate schedule showing calculations

2/3
10/ /20167                                                1140 SCENARIO 6         Page 2 of 5

- 42 -

                                                            2016 IT 1140
                                                            Test Scenario 6
5/6
6/6

           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

2b. Subtract qualifying investors’ distributive shares of other statutory 
adjustments and miscellaneous federal income tax adjustments, if any
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

3. Qualifying investors’ distributive shares of adjusted qualifying amount:
Sum of lines 1 and 2a minus line 2b
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

4. Add all qualifying investors’ distributive shares of expenses and losses
incurred in connection with all direct and indirect transactions between the 
qualifying pass-through entity and its related members, including certain 
investors’ family members (see Note 2 on page 7). However, do not add 
expenses or losses incurred in connection with sales of inventory to the 
extent that the cost of the inventory and the loss incurred were calculated in 
accordance with I.R.C. sections 263A and 482 (see Note 3 on page 7)
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

5. If the qualifying pass-through entity is either a partnership or a limited
liability company treated as a partnership, add all qualifying investors’ 
distributive shares of guaranteed payments that the qualifying pass-through 
entity made to any qualifying investor directly or indirectly owning at least 
20% of the qualifying pass-through entity
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

6. If the qualifying pass-through entity is an S corporation, add all qualifying
investors’ distributive shares of compensation that the
qualifying pass-through entity S corporation made to any qualifying investor 
directly or indirectly owning at least 20% of the qualifying
pass-through entity. Reciprocity agreements do not apply
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

7. Qualifying investors’ adjusted distributive shares. Sum of lines 3, 4, 5
and 6, but not less than -0-
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

8. Apportionment ratio from Schedule C, line 4 on page 4
           (A) Qualifying Investors Who Are Nonresident Individuals             0

           (B) Qualifying Investors Other Than Nonresident Individuals          0

9. Qualifying investors adjusted qualifying amount: Line 7 times line 8.
Complete the remainder of this worksheet only if the sum of columns A and 
B on line 9 exceeds $1,000
           (A) Qualifying Investors Who Are Nonresident Individuals             0
10/ /20167                                                  1140 SCENARIO 6      Page 3 of 5

- 43 -

                                                                     2016 IT 1140
                                                                        Test Scenario 6

                   (B) Qualifying Investors Other Than Nonresident Individuals               0

10. Tax rate (see Note 4 on page 7)
                   X.05

                   X.085

11. Tax due: Line 9 times line 10. Round tax to the nearest dollar. Enter the
column A amount on page 1, line 1, column I; enter the column B
amount on page 1, line 1, column II
                   (A) Qualifying Investors Who Are Nonresident Individuals                  0

                   (B) Qualifying Investors Other Than Nonresident Individuals               0

SCHEDULE C – QUALIFYING PASS-THROUGH ENTITIES – APPORTIONMENT WORKSHEET

1. Property

        a) Owned (average cost) Within Ohio                                                  0

        a) Owned (average cost) Total Everywhere                                             0

        b) Rented (annual rental X 8) Within Ohio                                            0

        b) Rented (annual rental X 8) Total Everywhere                                       0

        c) Total (lines 1a and 1b) Within Ohio                                               0

        c) Total (lines 1a and 1b) Total Everywhere                                          0

    Property Ratio                                                                           0

    Property Weighted Ratio                                                                  0

2. Payroll

        Payroll Within Ohio                                                                  0

        Payroll Everywhere                                                                   0

        Payroll Ratio                                                                        0

        Payroll Weighted Ratio                                                               0

3. Sales

        Sales Within Ohio                                                                    0

        Sales Everywhere                                                                     0

        Sales Ratio                                                                          0

        Sales Weighted Ratio                                                                 0

4. Total weighted apportionment ratio                                                        0

SCHEDULE D - TRUSTS - TAX DUE

1. Sum of all distributions to nonresident individuals of income or gain
attributable to the trust's ownership of or disposition of either tangible
10/personal/20167  property located in Ohio or real property located in Ohio1140 S CENARIO 6  Page 4 of 5

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2016 IT 1140
1. Sum of all distributions to nonresident individuals of income or gain Test Scenario 6
attributable to the trust's ownership of or disposition of either tangible
personal property located in Ohio or real property located in Ohio 27820

2b. Other statutory adjustments and miscellaneous federal income tax
adjustments attributed to nonresident individuals who are beneficiaries of
trusts 0

3. Adjusted qualifying amount: sum of lines 1 and 2a minus line 2b.
Complete the remainder of the worksheet only if line 3 exceeds $1,000 27820

4. Tax rate X .05

5. Tax due: Line 3 times line 4. Round tax to the nearest dollar. Enter here
and on page 1, line 1, column I 1391

SCHEDULE E – INVESTOR INFORMATION

Investor 1

Social Security no. 300-58-5074

FEIN

Percent of ownership 1.0000

Amount of PTE tax credit 1391

First name/entity MICHAEL

M.I. C

Last name ZELLERS

Address 2825 VIA NEVE

City PALOS VERDES EST

State CA

Zip Code 90274

10/ /20167 1140 SCENARIO 6 Page 5 of 5

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         2016 Ohio IT 1140
         
                        Recent Updates

8/30/16-  All  scenarios  updated  to  reflect  taxable  year  2016 
rather than 2015; Entity name on scenario 2 updated to remove 
typo.

10/7/16- Schema updated to include additional allowed values 
for the Weight field on Schedule   ApportionmentCWorksheet.

                                   Ohio Department of Taxation

                                   4485 Northland Ridge Blvd.

                                   Columbus, OH 43229

                                   tax.ohio.gov

PDF file checksum: 746964728

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