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2026 SKILLS showcase
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Ghosts on the ledger
Payroll fraud is a major compliance risk. Learn how payroll analytics and AI-powered tools can help exorcise phantom employees and employers.
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Screen OHNonBus - Ohio Part-year and Nonresident Nonbusiness Allocation (1040)
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Part-year and Nonresident Allocation
Use this section to enter income on Form IT NRC Section I (Part A). Information in this section transfers from the Ohio AGI Worksheet. See the instructions for details on types of income, loss and adjustments to be entered in this section for nonbusiness income allocation, or to be entered in the
OHBusApp
screen for business income apportionment.Additions from OH Sch A, excluding IRC 168(k) & 179 depr addbacks
Use the statement to enter nonbusiness descriptions and addition amounts from OH Sch A (excluding the IRC 168(k) & 179 depreciation addback). See instructions for details on the type of additions to be entered here for nonbusiness income allocation.
Deductions from OH Sch A, excluding bus income deduction and depr adj
Use the statement to enter nonbusiness descriptions and deduction amounts from OH Sch A (excluding the business income deduction and IRC 168(k) & 179 depreciation adjustments). See instructions for details on the type of deductions to be entered here for nonbusiness allocation.
Part-year Resident Allocation Only
Use this section to enter deductions for Form IT NRC Section I (Part B) for part-year residents only. See instructions for details on types of adjustments to be entered in this section for nonbusiness income allocation, or to be entered in the
OHBusApp
screen for business income apportionment.Other nonbusiness income
Use the statement to enter descriptions and amounts of other income, unless reported elsewhere on Form IT NRC. See instructions for details on the type of gains, losses and other income to be entered here for nonbusiness income allocation, or to be entered in the
OHBusApp
screen for business income apportionment.Deductions from the federal return included in federal AGI
Use the statement to enter descriptions and amounts of other deductions, unless reported elsewhere on Form IT NRC. See instructions for details on the type of deductibles to be entered here for nonbusiness income allocation, or to be entered in the
OHBusApp
screen for business income apportionment.