Ohio part-year and nonresident income calculations

Use Ohio allocation and apportionment screens to determine the non-Ohio portion of income and adjustments and to complete Form IT NRC for part-year resident and nonresident Ohio returns.
UltraTax CS uses federal data entry, the AGI worksheet, and the
Ohio Adj
and
Ohio Depr
screens to determine the non-Ohio portion of income and adjustments. These amounts are shown on the Ohio Nonresident Credit Worksheet and are combined with data entered on the
Ohio NonBus
and
Ohio BusApp
screens to complete Form IT NRC.
When filing a part-year resident or nonresident Ohio return, use the
Ohio Source (Force)
fields on the
Ohio Adj
and
Ohio Depr
screens to change the amount of Ohio Schedule of Adjustments additions and subtractions allocated to Ohio.
Use the
Ohio NonBus
screen to change the non-Ohio allocation of federal adjusted gross income items.
Use the
Ohio BusApp
screen to apportion business and pass-through income and adjustments.
Each federal business entity entered generates a unit of the
Ohio BusApp
screen. Each unit of the
Ohio BusApp
screen creates a unit of Form IT NRC, Page 3. Because the Department of Taxation requires all unitary business entities to be treated as a single entity for apportionment purposes, some activities should be combined. To combine unitary activities, mark the
Do not apportion this income
field on the
Ohio BusApp
screen for each activity in the group; add a unit of the
Ohio BusApp
screen with a description and enter the net group amounts for each income, deduction, and apportionment item. Form IT NRC, Page 3 will show that unitary entry and not its individual activities.
Rather than use the result from Form IT NRC, the amount of Ohio adjusted gross income that was not earned or received in Ohio can be forced on the
Ohio PYNR
screen.

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