IT RCTE
                                                                                                      Tax Year                                           Rev. 07/22

                                                              10211411
                   IT RCTE – Ohio Trust/Estate Resident Credit Calculation
                                          Use this form for tax years 2020 and forward.
This form is for trusts/estates subject to trust/estate income tax by another state or the District of Columbia. Include a copy of this form 
when filing the Ohio IT 1041.

 Trust/Estate name                                                       FEIN

List any applicable income taxed and any taxes paid to each state on that income next to its postal abbreviation and list any income taxed 
and taxes paid to the District of Columbia next to “DC.” Taxes paid on a trust’s/estate’s behalf by a pass-through entity on a composite 
income tax return should be included on this form. States without an income tax are not listed; do not include income earned or received 
in those states on this form.
Additionally, nonresident trusts/estates are not entitled to this credit and should not use this form.
For  trusts, applicable income is the modified nonbusiness income that the trust earned/received by a resident portion of the trust and 
subject to tax in another state or the District of Columbia. The total should be included on line 1a. 
For  estates, applicable income is the portion of the estate’s Ohio taxable income taxed in another state or the District of Columbia. The 
total should be included on line 1b.
Important: Do not list any income in column A if you do not report tax paid in column B. Do not list a tax paid in column B if you do not 
report income taxed in column A.

              (A)                         (B)                                        (A)                                                         (B)
     Income Taxed                   Tax Paid                                         Income Taxed                                                Tax Paid
AL                             00             00                      MN                              00                                                 00
AR                             00             00                      MO                              00                                                 00
AZ                             00             00                      MS                              00                                                 00
CA                             00             00                      MT                              00                                                 00
CO                             00             00                      NC                              00                                                 00
CT                             00             00                      ND                              00                                                 00
DC                             00             00                      NE                              00                                                 00
DE                             00             00                      NH                              00                                                 00
GA                             00             00                      NJ                              00                                                 00
HI                             00             00                      NM                              00                                                 00
IA                             00             00                      NY                              00                                                 00
ID                             00             00                      OK                              00                                                 00
IL                             00             00                      OR                              00                                                 00
IN                             00             00                      PA                              00                                                 00
KS                             00             00                      RI                              00                                                 00
KY                             00             00                      SC                              00                                                 00
LA                             00             00                      UT                              00                                                 00
MA                             00             00                      VA                              00                                                 00
MD                             00             00                      VT                              00                                                 00
ME                             00             00                      WI                              00                                                 00
MI                             00             00                      WV                              00                                                 00

1a.  Modified Ohio Allocated Nonbusiness Income Taxed by Other States and the 
     District of Co l u m b i a (sum of all Column A amounts). Enter here and on the 
     corresponding line of the Schedule IX.................................................................................................. 1a.         00
1b.  Ohio Taxable Income Taxed to Other States and the District of Columbia (sum 
     of all Column A amounts). Enter here and on the corresponding line of the Schedule IV .....................1b.                                      00
  2. Tax Paid to Other States and the District of Columbia (sum of all Column B amounts).
     Enter here and on the corresponding line of the Schedules ...................................................................2.                     00