For each of the lines in this section, enter in Column A the total income included on the taxpayer’s federal return for the tax year. Enter in
Column B income earned or received in Ohio from each of the corresponding sources. Only report items of income or deduction that are
included in federal adjusted gross income.
Full-year residents of Ohio are not entitled to the nonresident credit. Thus, full-year residents of Ohio generally should not complete this
form. However, if a taxpayer is a full-year resident of Ohio and ling a joint return with a full-year nonresident or part-year resident spouse,
the resident taxpayer should enter all income in column B of Parts A and B of this section.
Important: No item of income or deduction can be included on more than one line in Parts A and B of this section. If an item is
business income, it can only be included on line 5 (determined by completing Sections II and III).
Part A - Complete for taxpayers who are either part-year residents or full-year nonresidents of Ohio.
IT NRC – Ohio Nonresident Credit Calculation
Use this form for tax years 2018 and forward.
This form is for individuals who were either full-year nonresidents or part-year residents of Ohio during the tax year entered above.
Include a completed copy of this form when ling your Ohio IT 1040.
IT NRC
Rev. 10/20
Taxpayer name SSN
10211411
- 1 -
Section I – Nonresident Credit Calculation
(B)
Ohio Amount
(A)
Federal Amount
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Tax Year
1. Wages, salaries, tips, and guaranteed payments (Do not include amounts
paid by a pass-through entity in which the taxpayer has a 20% or
greater direct or indirect ownership interest. See instructions)....................1.
2. Nonbusiness capital gain income................................................................2.
3. Nonbusiness rent and royalty income .........................................................3.
4. Lottery and casino winnings ........................................................................ 4.
5. Business income (from Section II) ...........................................................................................................5.
6. Net Apportioned Ohio Depreciation Adjustment (from Section II, Line 22, Column B) ............................6.
7. Net additions from Ohio Schedule A (excluding the IRC 168(k) & 179 depreciation addback)
List the additions here:__________________________________________________________ .........7.
8. Net deductions from Ohio Schedule A (excluding the business income deduction and
the deduction of prior year 168(k) and 179 depreciation addbacks)
List the deductions here: ________________________________________________________ .........8.
9. Total (Sum of lines 1 through 7, minus line 8, column B only) .................................................................9.
Part B - Complete only for taxpayers who are part-year residents of Ohio.
10. Nonbusiness interest and dividend income...............................................10.
11. Pensions, annuities and IRA distributions ................................................. 11.
12. Unemployment compensation...................................................................12.
13. Other nonbusiness income .......................................................................13.
14. Deductions from your federal return included in federal adjusted gross
income. List the deductions here:______________________________
_____________________________________________________ ........14.
15. Total (Sum of lines 10 through 13, minus line 14, column B only) ........................................................ 15.
Part C - Calculation of the Nonresident Portion of Ohio Adjusted Gross Income.
16. Ohio Adjusted Gross Income (from Ohio IT 1040, line 3) ....................................................................... 16.
17. Total Income Allocated or Apportioned to Ohio (line 9 plus line 15) ...................................................... 17.
18. Nonresident Portion of Ohio Adjusted Gross Income (line 16 minus line 17; if less than zero,
enter zero). Enter here and on the corresponding line on the Ohio Schedule of Credits ..................... 18.
hio
Department of
Taxation