Enlarge image | Rev. 09/21/22 Scan Specifications for the 2022 Ohio IT 4738 Important Note The following document (2022 Ohio IT 4738) contains grids for place- ment of information on this specific tax form. To accurately print, do not reduce the size, rotate or center this document. Doing so jeopardizes the integrity of the grid. When printing from Adobe Reader, select “None” for “Page Scaling,” which is under “Page Handling.” The 2022 Ohio IT 4738 test samples must be initially submitted by December 1, 2022 and approved no later than April 1, 2023. Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, OH 43229 tax.ohio.gov |
Enlarge image | General information regarding this form |
Enlarge image | General Information (2022 Ohio IT 4738): 1) Dimensions: Target or registration marks - 0.25” diameter circles. Follow grid layout for positioning. 1D barcode (2 of 5 interleaved) - .375”H x 1.5”W. Follow grid layout for positioning. Center the barcode number directly under the barcode. 2D barcode (PDF 417) - See 2D instructions and schema. Follow grid layout for positioning. There is one 2D barcode on each page of the Ohio IT 4738. 2) 1D barcode - The last two numbers of the 1D barcode represent the vendor number. Use the same vendor number as you did for last year’s return. If you have a question about your barcode assignment, e-mail the Forms Unit at Forms@tax.state.oh.us. The first six numbers are constant for this form (223901XX - 223907XX). 22 = tax year 39 = Ohio IT 4738 01-07 = page number XX = vendor number (assigned to you by the Ohio Dept. of Taxation, Forms Unit). NOTE: The vendor number also serves as the first two digits of the SSN and FEIN fields in the test scenarios. 3) Use Arial or Courier font for the static text on the form. The static text for all target marks and header informa- tion (target marks, logo, title and 1D barcode) must match grid. Note: Courier must be used for the static tax year in the form title. 4) Use Courier font for the variable data fields on the form. 5) Follow the grid layout for the variable data fields shown in red. Ensure that the tax year, target or reg- istration marks, “For Department Use Only” area and the 1D and 2D barcodes follow grid layout. 6) Do not use commas, hyphens or decimals in the variable data fields except where shown in specs. 7) You must include a leading zero on ratio fields. For example, if the ratio is .000026, it should display as 0.000026. 8) The possible negative fields for this return are Schedule I, lines 1, 3, and 5 and Schedule II, lines 23, 27, 28d, 28e, 29, 31 and 33. Do not hard-code negative signs. 9) Provide guidance to customers regarding duplex printing that instructs them to print pages 1 and 2 together; pages 3 and 4 together; and pages 5 and 6 together. Taxpayers have filed returns with pages 2 and 3 duplexed or a worksheet or software receipt on the back of a page of the return. This slows the processing of the tax return. 10) Any other documentation generate the following message for customers: “Do not enclose other docu- mentation unless it is specified on the tax return or instructions.” Taxpayers often submit worksheets and receipts from the vendor product, which slows the processing of tax returns. Any other documentation generated from the software must include a 1D barcode identifying it as an additional information. The preferred placement is centered on the top edge of the page within the print area, however placement at any location on the page will be accepted. Always use the following 1D barcode (2 of 5 interleaved): 10211411 11) The 4738 Schedule VI pages 5-7 can include up to 12 owners. Generate duplicate copies of page 7 to accommodate any additional owners, however omit the standard 1D and 2D barcodes from the duplicate pages and include the 10211411 barcode indicated above. |
Enlarge image | 12) IMPORTANT NOTE: Add this statement to your software programs. It should print out with the taxpayer’s return. “Do not hand write in any corrections on the printed paper return. Hand writing in corrections will result in capturing incorrect data and delaying the processing of this income tax return. Make any corrections to this income tax return within [the software program name], then print and mail.” 13) For all balance due returns, generate the proper payment voucher. 14)*Important Note* Non-applicable lines must populate blank in the 2D barcode and show blank on the forms. Do not populate zero on the form or in the 2D barcode for non-applicable lines. 15) See the 2D barcode instructions for submission details. |
Enlarge image | Additional instructions for the 2D barcode, submissions, testing and notifications Important Note It is required that vendors program the Ohio IT 4708 to include 2D barcodes. |
Enlarge image | 2022 Ohio IT 4738 Electing Pass-Through Entity Income Tax Return 2D Barcode Instructions General Information • The Ohio IT 4738 must be enabled for 2D barcode decoding • A form enabled for 2D barcode should not allow users or practitioners the option to turn off/on the 2D barcode function • The minimum error correction code level is 4 • Optimal dpi level is 300 dpi. The minimum dpi level is 200 dpi 2D Barcode Size and Placement on the Form • 2D barcode must be placed on each page of form in the designated area indicated in the grid layout • The maximum size of the 2D barcode is 3.5 inches wide by 1 inch in height and must fit within the designated space in the grid layout • 2D barcode must not be bigger than the allocated area 2D Barcode Layout • Each field in the barcode is delimited by a single carriage return • <CR> equals single carriage return character • This separates each piece of data so it may be identified and processed. • Data included in the 2D barcode can be broken down into three general sections Header Header Version Number • Static for all barcodes, value is T1 Developer Code • A four-digit vendor code identifying the software developer whose application produced the barcode Jurisdiction • Static for all barcodes, value is OH Description • A four-digit form identifier, specific to each form Spec Version • A one-digit specification version control number starting with the number zero • This number identifies the version of the specifications used to produce the form barcode Form Version • A one-digit form version control number starting with the number one (1) • This number will only be incremented when there are changes made that would affect the content of the barcode Date Generated • Included on page 1 only • Indicates date return was generated from the product Form Specific Data – Please see encoding schemas for form specific data • All fields on the form are required and must be included in the 2D barcode • Fields with values are represented by the data followed by a carriage return • Fields with no values are represented by a carriage return only; this results in two adjacent carriage returns • Note that the data format within the 2D barcode for the Weight, Ratio and Weighted Ratio differs from the print ver- sion. Do not include the decimal point in the 2D data. Trailer • The last field in the barcode data stream is the trailer • The trailer is used to indicate the end of data has been reached • A static string of *EOD* is used as the trailer value Examples of 2D Barcode data streams Header Version Number T1<CR> Developer Code 1111<CR> Jurisdiction OH<CR> Description 2239<CR> Spec Version 0<CR> Form Version 1<CR> Date Generated 011523<CR> Line Item Specific Data IN<CR> Line Item Specific Data IT40<CR> Line Item Specific Data 0<CR> Trailer *EOD* <CR> |
Enlarge image | Submission Process • Test packets may be submitted by email to Forms@tax.state.oh.us • The email subject line must include the vendor number, product name, tax year and form number in that order e.g. 12_ ABCTax_ 22_4738 • Submissions must include • One (1) full field sample in a PDF format • Six (6) test scenarios for the Ohio IT 4738 provided by the Ohio Department of Taxation • Each test scenario must be in a separate PDF using the following naming convention: vendor number, product name, tax year, form number, test number e.g.12_ABCTax_22_4738_Test 1 • An emailed confirmation is sent to the vendor indicating the packet was received • Submissions found to be missing any of the items above are rejected Testing Process • Testing of Ohio IT 4738 bundle packets commences on October 31, 2022 • The deadline for an initial submission of Ohio IT 4738 bundle test packets is December 1, 2022 • The deadline for approval of Ohio IT 4738 bundle test packets is April 18, 2023 • Test packets are reviewed in two (2) content areas- printed forms and 2D barcode data • A submission is approved in its entirety once all sample documents pass in both areas Printed forms • Vendor full field matches template provided in the specifications • All fields are present, are formatted properly and align with grid layout • Test scenarios contain values specified by Ohio Department of Taxation 2D Barcode Data • Barcodes read as valid • All test scenarios can be decoded • 2D barcode data matches data on printed forms Additional Instructions • The static text for all target marks and header information (target marks, logo, title and 1D barcode) must match grid. • Any other documentation generated from the software must include a 1D barcode identifying it as an additional information. The preferred placement is centered on the top edge of the page within the print area, however placement at any location on the page- will be accepted. Always use the following 1D barcode (2 of 5 interleaved): 10211411 Notifications • Communications from the Ohio Department of Taxation regarding submissions are sent from Forms@tax.state.oh.us to the vendor email address(es) on file for the product • Vendor contact information may 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 contain- ing 2D barcodes. • An emailed confirmation is sent to the vendor indicating the packet was approved, at which point the product is authorized to print with a 2D barcode. • An emailed confirmation is sent to the vendor for packets that are rejected • Feedback is provided regarding the errors found • Resubmit packets must include all test scenarios and the full field return • After the third submission of test materials, the department cannot guarantee timeliness of the review • If a tax form changes before January 1, 2023 vendors will be notified and required to submit revised test packets. |
Enlarge image | Grid layout |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 Do not staple or paper clip 4 5 2022 Ohio IT 4738 6 Rev. 08/04/22 Electing Pass-Through 22390110 7 8 Entity Income Tax Return 88 88 88 9 10 Use only black ink and UPPERCASE letters. Use whole dollars only. If the amount on a line is negative, place a “-” in the box provided. 11 Check here if amended return Check here if final return Check here if federal Reporting Period Start Date 12 X X X extension filed XX XX XX 13 FEIN Entity Type: S corporation Partnership 14 (check only one) X X Reporting Period End Date 88 8888888 15 X Limited liability company X Other XX XX XX 16 Name of electing pass-through entity 17 18 JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 19 Address Check here if address changed X 20 21 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 22 City State ZIP code 23 88888 CITYXXXXXXXXXXXXXXXX OH 24 25 Foreign State Code Country Code Foreign country (if the mailing address is outside the U.S.) Foreign postal code 26 ABC AB ANYCOUNTRYXXXXXXXXXX AB88888 27 28 Total number of owners Apportionment ratio, line 4 Ohio charter or license no. (if S corp) 29 888888 8.888888 88888888 30 31 32 Questionnaire Yes No 33 A. S Corporations: Did the S corp pay compensation to any nonresident owners or members of an owner’s family? If YES, include a list of those individuals (including SSNs) and the amount of compensation paid.. ................................................ 34 X X 35 B. Partnerships and LLCs: Did the Partnership or LLC make guaranteed payments to any nonresident owners or members 36 of an owner’s family? If YES, include a list of those individuals (with FEINs and SSNs) and the amount of guaranteed pay- Do not staple or paper clip. 37 ment. ...................................................................................................................................................................................... X X 38 39 Schedule I – Taxable Income, Tax, Payments and Net Amount Due Calculations 40 41 1. Total business income (loss) (from line 33) .............................................................................. 1. - 888888888888 42 43 2. Total business deductions (from line 39) .................................................................................. 2. 888888888888 44 45 3. Net apportionable business income (line 1 minus line 2) ......................................................... 3. - 888888888888 46 47 4. Ohio apportionment ratio (from line 43) ................................................................................... 4. 8.888888 48 49 5. Business income apportioned to Ohio (3 times line 4) ............................................................. 5. - 888888888888 50 6. Net nonbusiness income allocated to Ohio (Include explanation and 51 supporting schedules.) ............................................................................................................. 6. 888888888888 52 7. Net nonbusiness loss allocated to Ohio (include explanation and 53 supporting schedules) .............................................................................................................. 7. 888888888888 54 55 8. Qualifying taxable income (sum of lines 5 and 6 minus line 7, if negative, enter zero) ............ 8. 888888888888 56 57 58 59 60 MM DD YY CODE 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 1 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390210 7 88 8888888 8 9 Schedule I – Taxable Income, Tax, Payments and Net Amount Due Calculations...cont. 10 9. Tax liability (see instructions for tax rate) .......................................................................................9. 888888888888 11 12 10. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) ............................10. 888888888888 13 14 11. Ohio IT 4738 estimated UPC/electronic payments for the taxable year .......................................11. 888888888888 15 12. Ohio IT 1140 and IT 4708 estimated UPC/electronic payments claimed on 16 this return (see instructions) ....................................................................................................................12. 888888888888 17 18 13. Refunds previously issued on the original IT 4738 (amended returns only) ..................................13. 888888888888 19 20 14. Total net Ohio estimated tax payments for 2022 (sum of lines 11 and 12 minus line 13) ..............14. 888888888888 21 22 15. Reserved .......................................................................................................................................15. 23 16. Total Ohio tax payments (sum of lines 14 and 15) 24 (Note: No credits are allowed on the IT 4738) .........................................................................16. 888888888888 25 26 17. Overpayment (line 16 minus sum of lines 9 and 10; if negative, enter zero).................................17. 888888888888 27 If line 17 is a positive amount, continue to line 18, OTHERWISE, continue to line 20. 28 18. Amount of line 17 to be CREDITED toward next year’s liability (if this is an amended return, enter zero) .................................. CREDIT CARRYFORWARD 29 18. 888888888888 30 31 19. Amount of line 17 to be REFUNDED (line 17 minus line 18)....................................REFUND 19. 888888888888 32 33 20. Net amount due (sum of lines 9 and 10 minus line 16, if negative, enter zero) ....................................20. 888888888888 34 35 21. Interest due on late payment of tax (see instructions) ..................................................................21. 888888888888 36 22. Total amount due (add lines 20 and 21). Make check payable to Ohio Treasurer of State, 37 include Ohio IT 4738 UPC and place FEIN on check .....................................AMOUNT DUE22. 888888888888 38 39 If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. 40 41 Sign Here (required): I represent and understand that the filing of this return is an irrevocable election to be subject to the tax levied under R.C. 5747.38 for the taxable year. I have read this Do not staple or paper clip. 42 return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return Place any supporting documents, including 43 and all enclosures are true, correct and complete. Ohio IT K-1s, after the last page of this return. 44 45 Electing pass-through entity officer or agent (print) Mail to: 46 47 Title of officer or agent (print) Phone number Ohio Dept. of Taxation 48 P.O. Box 181140 49 Signature of electing pass-through entity officer or agent Date (MM/DD/YY) Columbus, OH 43218-1140 50 Preparer’s name (print) Phone number 51 Instructions for this form are 52 Preparer’s e-mail address PTIN P 88888888 available at tax.ohio.gov 53 54 Check here if you authorize your preparer to contact us regarding this return X 55 56 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 2 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390310 7 88 8888888 8 Schedule II – Income and Adjustments 9 Amounts reflected in Schedule II and Schedule III are the combined amounts from the federal Schedule K-1s for the taxable year for all owners. Include 10 with this return a copy of the applicable federal 1120S or 1065 and K-1s of all owners. 11 - 23. Ordinary business income (loss) ...................................................................................................23. 888888888888 12 13 24. Related member adjustments for expenses or losses incurred by the electing pass-through entity ........24. 888888888888 14 15 25. Guaranteed payments that the electing pass-through entity made to each owner if such owner directly or indirectly owns at least 20% of the electing pass-through entity ......................25. 16 888888888888 17 26. Compensation that the electing pass-through entity paid to each owner if such owner 18 directly or indirectly owns at least 20% of the electing pass-through entity. Reciprocity agreements do not apply ...............................................................................................................26. 19 888888888888 20 27. Net income (loss) from rental activities other than amount shown on line 23 ...............................27. 21 - 888888888888 22 28a Interest income .......................................................................................................................... 28a. 23 888888888888 24 28b Dividends ...................................................................................................................................28b. 25 888888888888 26 28c Royalties .....................................................................................................................................28c. 27 888888888888 28 28d Net short-term capital gain (loss)................................................................................................28d. - 888888888888 29 30 28e Net long-term capital gain (loss). Exclude from this line any capital loss carryforward amount. Note: If adding lines 28d and 28e results in a net loss, the net allowable loss for the sum of these two lines 31 cannot exceed the product of $3,000 and the number of owners ...........................................................28e.- 888888888888 32 33 29. Net gain (loss) under IRC § section 1231 .....................................................................................29. - 888888888888 34 30. IRC §168(k) bonus depreciation and §179 expense add-back. 35 Complete Schedule VI ..................................................................................................................30. 36 888888888888 2/3 5/6 6/6 (check applicable box) 37 X X X 38 31. Other income or deduction and federal conformity additions (include explanation and 39 supporting schedule) .....................................................................................................................31. - 40 888888888888 41 32. Reserved .......................................................................................................................................32. 42 43 33. Total business income (loss)(add lines 23-32; enter here and on line 1) ......................................33. - 44 888888888888 Schedule III – Deductions 45 List only those deductions that have not already been used to reduce any income items included on 46 Schedule II. 47 34. IRC § 179 expense not deducted in calculating line 23 ................................................................34. 888888888888 48 35. Deduction of prior year IRC §168(k) bonus depreciation and §179 expense add-backs 49 (complete Schedule V) ..................................................................................................................35. 888888888888 50 51 36. Net federal interest/dividends exempt from state taxation & federal conformity adjustments .......36. 888888888888 52 53 37. Exempt gains from the sale of Ohio state or local government bonds ..........................................37. 888888888888 54 55 38. Reserved .......................................................................................................................................38. 56 57 39. Total business deductions (add lines 34-38; enter here and on line 2) .........................................39. 888888888888 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 3 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390410 7 88 8888888 8 Schedule IV – Apportionment Worksheet 9 Use this schedule to calculate the apportionment ratio for a electing pass-through entity that is not a financial institution. Financial institutions should refer 10 to the instructions. Note: Carry all ratios to six decimal places. 11 40. Property Within Ohio Total Everywhere 12 888888888888 888888888888 13 a) Owned (original cost) 14 Within Ohio Total Everywhere 15 16 b) Rented (annual rental X 8) 888888888888 888888888888 17 Within Ohio Total Everywhere 18 888888888888 ÷ 888888888888 19 c) Total (lines 40a and 40b) 20 Ratio Weight Weighted Ratio x 21 = 8.888888 8.88 = 8.888888 22 23 Within Ohio Total Everywhere ÷ 24 888888888888 888888888888 25 41. Payroll 26 Ratio Weight Weighted Ratio = x 27 8.888888 8.88 = 8.888888 28 29 Within Ohio Total Everywhere 30 42. Sales 888888888888 ÷ 888888888888 31 32 Ratio Weight Weighted Ratio 33 = 8.888888 x 8.88 = 8.888888 34 35 43. Ohio apportionment ratio (add lines 40c, 41 and 42). Enter ratio here and on line 4 ......................................43. 8.888888 36 37 Note: If the “Total Everywhere” of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight 38 given to the combined number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only 39 one factor, use 100%. 40 Schedule V – IRC § 168K Bonus Depreciation and §179 Expense Add-back Schedule 41 42 X Check the box if partial or full depreciation add-back has been waived. 43 44 44. Current year IRC §168(k) bonus depreciation and §179 expense add-back ..........................................44. 888888888888 45 46 45. Prior years add-back amount and applicable add-back ratio 47 Column (A) – Amount Column (B) – Ratio 48 49 45a. Year Prior.................................. 888888888888 X 2/3 X 5/6 X 6/6 50 51 45b. 2 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 52 53 45c. 3 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 54 55 45d. 4 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 56 57 45e. 5 Years Prior .............................. 888888888888 X 2/3 X 5/6 X 6/6 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 4 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390510 7 88 8888888 8 Schedule VI – Owner Information 9 List all owners in order from highest to lowest ownership percentage. Use an additional sheet, if necessary. 10 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 11 12 888 88 8888 88 8888888 8.8888 888888888 13 First name/entity M.I. Last name 14 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 15 16 Address 17 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 18 19 City State ZIP code 20 88888 CITYXXXXXXXXXXXXXXXX OH 21 22 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 23 24 888 88 8888 88 8888888 8.8888 888888888 25 First name/entity M.I. Last name 26 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 27 28 Address 29 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 30 31 City State ZIP code 32 88888 CITYXXXXXXXXXXXXXXXX OH 33 34 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 35 36 888 88 8888 88 8888888 8.8888 888888888 37 First name/entity M.I. Last name 38 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 39 40 Address 41 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 42 43 City State ZIP code 44 88888 CITYXXXXXXXXXXXXXXXX OH 45 46 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 47 48 888 88 8888 88 8888888 8.8888 888888888 49 First name/entity M.I. Last name 50 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 51 52 Address 53 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 54 55 City State ZIP code 56 88888 CITYXXXXXXXXXXXXXXXX OH 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 5 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390610 7 88 8888888 8 9 Schedule VI – Owner Information...cont. 10 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 11 12 888 88 8888 88 8888888 8.8888 888888888 13 First name/entity M.I. Last name 14 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 15 16 Address 17 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 18 19 City State ZIP code 20 88888 CITYXXXXXXXXXXXXXXXX OH 21 22 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 23 24 888 88 8888 88 8888888 8.8888 888888888 25 First name/entity M.I. Last name 26 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 27 28 Address 29 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 30 31 City State ZIP code 32 88888 CITYXXXXXXXXXXXXXXXX OH 33 34 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 35 36 888 88 8888 88 8888888 8.8888 888888888 37 First name/entity M.I. Last name 38 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 39 40 Address 41 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 42 43 City State ZIP code 44 88888 CITYXXXXXXXXXXXXXXXX OH 45 46 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 47 48 888 88 8888 88 8888888 8.8888 888888888 49 First name/entity M.I. Last name 50 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 51 52 Address 53 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 54 55 City State ZIP code 56 88888 CITYXXXXXXXXXXXXXXXX OH 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 6 of 7 64 65 66 |
Enlarge image | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 2 3 4 5 2022 IT 4738 6 Rev. 08/04/22 FEIN 22390710 7 88 8888888 8 9 Schedule VI – Owner Information...cont. 10 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 11 12 888 88 8888 88 8888888 8.8888 888888888 13 First name/entity M.I. Last name 14 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 15 16 Address 17 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 18 19 City State ZIP code 20 88888 CITYXXXXXXXXXXXXXXXX OH 21 22 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 23 24 888 88 8888 88 8888888 8.8888 888888888 25 First name/entity M.I. Last name 26 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 27 28 Address 29 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 30 31 City State ZIP code 32 88888 CITYXXXXXXXXXXXXXXXX OH 33 34 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 35 36 888 88 8888 88 8888888 8.8888 888888888 37 First name/entity M.I. Last name 38 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 39 40 Address 41 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 42 43 City State ZIP code 44 88888 CITYXXXXXXXXXXXXXXXX OH 45 46 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 47 48 888 88 8888 88 8888888 8.8888 888888888 49 First name/entity M.I. Last name 50 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX Q 51 52 Address 53 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 54 55 City State ZIP code 56 88888 CITYXXXXXXXXXXXXXXXX OH 57 58 59 60 61 Software vendors: Place 2D barcode in this location 62 Do not place a box around the 2D barcode. The box 63 is only here for placement purposes. 2022 IT 4738 – pg. 7 of 7 64 65 66 |
Enlarge image | Layout without grid |
Enlarge image | Do not staple or paper clip 2022 Ohio IT 4738 Rev. 08/04/22 Electing Pass-Through 22390110 88 88 88 Entity Income Tax Return Use only black ink and UPPERCASE letters. Use whole dollars only. If the amount on a line is negative, place a “-” in the box provided. Check here if amended return Check here if final return Check here if federal Reporting Period Start Date X X X extension filed XX XX XX FEIN Entity Type: S corporation Partnership (check only one) X X Reporting Period End Date 88 8888888 Limited liability company Other Name of electing pass-through entity X X XX XX XX JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Address Check here if address changed X 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Foreign State Code Country Code Foreign country (if the mailing address is outside the U.S.) Foreign postal code ABC AB ANYCOUNTRYXXXXXXXXXX AB88888 Total number of owners Apportionment ratio, line 4 Ohio charter or license no. (if S corp) 888888 8.888888 88888888 Questionnaire Yes No A. S Corporations: Did the S corp pay compensation to any nonresident owners or members of an owner’s family? If YES, include a list of those individuals (including SSNs) and the amount of compensation paid.. ................................................ X X B. Partnerships and LLCs: Did the Partnership or LLC make guaranteed payments to any nonresident owners or members of an owner’s family? If YES, include a list of those individuals (with FEINs and SSNs) and the amount of guaranteed pay- Do not staple or paper clip. ment. ...................................................................................................................................................................................... X X Schedule I – Taxable Income, Tax, Payments and Net Amount Due Calculations 1. Total business income (loss) (from line 33) .............................................................................. 1. - 888888888888 2. Total business deductions (from line 39) .................................................................................. 2. 888888888888 3. Net apportionable business income (line 1 minus line 2) ......................................................... 3. - 888888888888 4. Ohio apportionment ratio (from line 43) ................................................................................... 4. 8.888888 5. Business income apportioned to Ohio (3 times line 4) ............................................................. 5. - 888888888888 6. Net nonbusiness income allocated to Ohio (Include explanation and supporting schedules.) ............................................................................................................. 6. 888888888888 7. Net nonbusiness loss allocated to Ohio (include explanation and supporting schedules) .............................................................................................................. 7. 888888888888 8. Qualifying taxable income (sum of lines 5 and 6 minus line 7, if negative, enter zero) ............ 8. 888888888888 MM DD YY CODE Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 1 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390210 88 8888888 Schedule I – Taxable Income, Tax, Payments and Net Amount Due Calculations...cont. 9. Tax liability (see instructions for tax rate) .......................................................................................9. 888888888888 10. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) ............................10. 888888888888 11. Ohio IT 4738 estimated UPC/electronic payments for the taxable year .......................................11. 888888888888 12. Ohio IT 1140 and IT 4708 estimated UPC/electronic payments claimed on this return (see instructions) ....................................................................................................................12. 888888888888 13. Refunds previously issued on the original IT 4738 (amended returns only) ..................................13. 888888888888 14. Total net Ohio estimated tax payments for 2022 (sum of lines 11 and 12 minus line 13) ..............14. 888888888888 15. Reserved .......................................................................................................................................15. 16. Total Ohio tax payments (sum of lines 14 and 15) (Note: No credits are allowed on the IT 4738) .........................................................................16. 888888888888 17. Overpayment (line 16 minus sum of lines 9 and 10; if negative, enter zero).................................17. 888888888888 If line 17 is a positive amount, continue to line 18, OTHERWISE, continue to line 20. 18. Amount of line 17 to be CREDITED toward next year’s liability (if this is an amended return, enter zero) .................................. CREDIT CARRYFORWARD 18. 888888888888 19. Amount of line 17 to be REFUNDED (line 17 minus line 18)....................................REFUND 19. 888888888888 20. Net amount due (sum of lines 9 and 10 minus line 16, if negative, enter zero) ....................................20. 888888888888 21. Interest due on late payment of tax (see instructions) ..................................................................21. 888888888888 22. Total amount due (add lines 20 and 21). Make check payable to Ohio Treasurer of State, include Ohio IT 4738 UPC and place FEIN on check .....................................AMOUNT DUE22. 888888888888 If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. Sign Here (required): I represent and understand that the filing of this return is an irrevocable election to be subject to the tax levied under R.C. 5747.38 for the taxable year. I have read this Do not staple or paper clip. return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return Place any supporting documents, including and all enclosures are true, correct and complete. Ohio IT K-1s, after the last page of this return. Electing pass-through entity officer or agent (print) Mail to: Title of officer or agent (print) Phone number Ohio Dept. of Taxation P.O. Box 181140 Signature of electing pass-through entity officer or agent Date (MM/DD/YY) Columbus, OH 43218-1140 Preparer’s name (print) Phone number Instructions for this form are Preparer’s e-mail address PTIN P 88888888 available at tax.ohio.gov Check here if you authorize your preparer to contact us regarding this return X Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 2 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390310 88 8888888 Schedule II – Income and Adjustments Amounts reflected in Schedule II and Schedule III are the combined amounts from the federal Schedule K-1s for the taxable year for all owners. Include with this return a copy of the applicable federal 1120S or 1065 and K-1s of all owners. 23. Ordinary business income (loss) ...................................................................................................23. - 888888888888 24. Related member adjustments for expenses or losses incurred by the electing pass-through entity ........24. 888888888888 25. Guaranteed payments that the electing pass-through entity made to each owner if such owner directly or indirectly owns at least 20% of the electing pass-through entity ......................25. 888888888888 26. Compensation that the electing pass-through entity paid to each owner if such owner directly or indirectly owns at least 20% of the electing pass-through entity. Reciprocity agreements do not apply ...............................................................................................................26. 888888888888 27. Net income (loss) from rental activities other than amount shown on line 23 ...............................27. - 888888888888 28a Interest income .......................................................................................................................... 28a. 888888888888 28b Dividends ...................................................................................................................................28b. 888888888888 28c Royalties .....................................................................................................................................28c. 888888888888 28d Net short-term capital gain (loss)................................................................................................28d. - 888888888888 28e Net long-term capital gain (loss). Exclude from this line any capital loss carryforward amount. Note: If adding lines 28d and 28e results in a net loss, the net allowable loss for the sum of these two lines cannot exceed the product of $3,000 and the number of owners ...........................................................28e.- 888888888888 29. Net gain (loss) under IRC § section 1231 .....................................................................................29. - 888888888888 30. IRC §168(k) bonus depreciation and §179 expense add-back. Complete Schedule VI ..................................................................................................................30. 888888888888 X 2/3 X 5/6 X 6/6 (check applicable box) 31. Other income or deduction and federal conformity additions (include explanation and supporting schedule) .....................................................................................................................31. - 888888888888 32. Reserved .......................................................................................................................................32. 33. Total business income (loss)(add lines 23-32; enter here and on line 1) ......................................33. - 888888888888 Schedule III – Deductions List only those deductions that have not already been used to reduce any income items included on Schedule II. 34. IRC § 179 expense not deducted in calculating line 23 ................................................................34. 888888888888 35. Deduction of prior year IRC §168(k) bonus depreciation and §179 expense add-backs (complete Schedule V) ..................................................................................................................35. 888888888888 36. Net federal interest/dividends exempt from state taxation & federal conformity adjustments .......36. 888888888888 37. Exempt gains from the sale of Ohio state or local government bonds ..........................................37. 888888888888 38. Reserved .......................................................................................................................................38. 39. Total business deductions (add lines 34-38; enter here and on line 2) .........................................39. 888888888888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 3 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390410 88 8888888 Schedule IV – Apportionment Worksheet Use this schedule to calculate the apportionment ratio for a electing pass-through entity that is not a financial institution. Financial institutions should refer to the instructions. Note: Carry all ratios to six decimal places. 40. Property Within Ohio Total Everywhere 888888888888 888888888888 a) Owned (original cost) Within Ohio Total Everywhere b) Rented (annual rental X 8) 888888888888 888888888888 Within Ohio Total Everywhere ÷ c) Total (lines 40a and 40b) 888888888888 888888888888 Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 Within Ohio Total Everywhere 888888888888 ÷ 888888888888 41. Payroll Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 Within Ohio Total Everywhere 42. Sales 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = 8.888888 x 8.88 = 8.888888 43. Ohio apportionment ratio (add lines 40c, 41 and 42). Enter ratio here and on line 4 ......................................43. 8.888888 Note: If the “Total Everywhere” of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight given to the combined number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only one factor, use 100%. Schedule V – IRC § 168K Bonus Depreciation and §179 Expense Add-back Schedule X Check the box if partial or full depreciation add-back has been waived. 44. Current year IRC §168(k) bonus depreciation and §179 expense add-back ..........................................44. 888888888888 45. Prior years add-back amount and applicable add-back ratio Column (A) – Amount Column (B) – Ratio 45a. Year Prior.................................. 888888888888 X 2/3 X 5/6 X 6/6 45b. 2 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 45c. 3 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 45d. 4 Years Prior ............................. 888888888888 X 2/3 X 5/6 X 6/6 45e. 5 Years Prior .............................. 888888888888 X 2/3 X 5/6 X 6/6 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 4 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390510 88 8888888 Schedule VI – Owner Information List all owners in order from highest to lowest ownership percentage. Use an additional sheet, if necessary. SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 5 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390610 88 8888888 Schedule VI – Owner Information...cont. SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 6 of 7 |
Enlarge image | 2022 IT 4738 Rev. 08/04/22 FEIN 22390710 88 8888888 Schedule VI – Owner Information...cont. SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 SSN FEIN Percent of ownership Share of EPTE tax (tax credit) 888 88 8888 88 8888888 8.8888 888888888 First name/entity M.I. Last name JOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX Address 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box is only here for placement purposes. 2022 IT 4738 – pg. 7 of 7 |