Tax Year         IT NRCE
                                                                                                                                                   Rev. 09/22

                                                           10211411
                    Ohio IT NRCE – Income Allocation and Apportionment for 
                                 Calculating the Estate Nonresident Credit
                                        Use this form for tax years 2018 and forward.
This form is for nonresident estates for the tax year entered above. Include a completed copy of this form when filing the Ohio IT 1041.

 Name of estate                                                                                        FEIN/SSN

Section I – Nonresident Credit Calculation
For each of the lines in this section, include in Column A the total income included on the estate’s federal return for the tax year. 
Include in Column B income earned or received in Ohio from each of the corresponding sources. Only report items of income or 
deductions that are included in federal taxable income and Ohio adjustments to federal taxable income.
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, then it can only be included on line 5 (determined by completing Sections II and III).

Part A – Income and Deductions                                                                                     (A)                          (B)
                                                                                                                   Federal Amount               Ohio Amount
 
  1.  Nonbusiness Interest & Dividends .............................................................1.                            00                       00
  2. Nonbusiness Rents & Royalties .................................................................2.                            00                       00
  3. Nonbusiness Capital Gains ........................................................................3.                         00                       00
  4. Nonbusiness Other Income........................................................................4.                           00                       00
  5. Business Income (From Section II) ............................................................5.                             00                       00
  6. Lottery & Casino Winnings .........................................................................6.                        00                       00
 
  7. Net Apportioned Depreciation Adjustments (From Section II, Line 22, Column B) ............................... 7.                                      00
   
  8. Net Additions from Ohio Schedule II Additions (excluding depreciation 
    reported in Section II) .................................................................................8.                   00                       00
  9. Net Deductions from Ohio Schedule II Deductions (excluding depreciation 
    reported in Section II) .................................................................................9.                   00                       00
  10. Income Distribution Deduction .................................................................10.                          00                       00
 11. Federal Taxable Income Deductions (excluding Income Distribution 
    Deduction) ................................................................................................11.                00                       00
12. Total (Sum of lines 1-8, Minus Sum of Lines 9-11) ......................................12.                                   00                       00

  Part B – Portion of Taxpayer’s Ohio Taxable Income Not Allocable or Apportionable to Ohio Deductions
  13. Ohio Taxable Income (from IT 1041, line 3)  .........................................................................................13.             00
 
14. Total Ohio Income (Section I, Column B, Line 12) ................................................................................14.                   00
15. Income not allocable or apportionable to Ohio (Line 13 - Line 14. Include here and on 
    Estate Nonresident Credit Schedule) ....................................................................................................15.            00
  
                                                        Federal Privacy Act Notice
 Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with 
 your Social Security number is mandatory. Ohio Revised Code 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your 
 Social Security number in order to administer this tax.

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                                                                                                                          IT NRCE
                                                                                                                          Rev. 09/22

                                                                              10211411

 Name of estate                                                                                   FEIN/SSN

Section II – Ohio Business Income
Report below each entity/business from which the taxpayer received business income or loss during the tax year. Entities/businesses 
should be listed in descending order from highest “Ohio Apportioned Income” to lowest. The amounts reported in columns B and C should 
be calculated using Section III of this form found on page 3. However, if the taxpayer received an Ohio IT K-1 from a pass-through entity 
in which they are an investor, attach a copy with the Ohio IT K-1 in lieu of completing Section III for that entity. Check the box indicating 
an Ohio IT K-1 is attached and report the corresponding amounts from the Ohio IT K-1 in columns B and C. Entities/businesses with no 
nexus in Ohio should be included in this section but do not require a Section III to be completed.

Important: “Federal Business Income” is the taxpayer’s share of income reported for federal income tax purposes. Column A is NOT a 
total of columns B and C. 
                                                                              (A)                         (B)          (C)
                                                 IT                           Federal Business    Ohio Apportioned     Ohio Apportioned 
                                                 K-1                          Income              Depreciation Adj.    Income
  1. Income from FEIN/SSN:                           1.                                        00                   00                  00
  2. Income from FEIN/SSN:                           2.                                        00                   00                  00
  3. Income from FEIN/SSN:                           3.                                        00                   00                  00
  4. Income from FEIN/SSN:                           4.                                        00                   00                  00
  5. Income from FEIN/SSN:                           5.                                        00                   00                  00
  6. Income from FEIN/SSN:                           6.                                        00                   00                  00
  7. Income from FEIN/SSN:                           7.                                        00                   00                  00
 
  8. Income from FEIN/SSN:                           8.                                        00                   00                  00
  9. Income from FEIN/SSN:                           9.                                        00                   00                  00
  10. Income from FEIN/SSN:                         10.                                        00                   00                  00
 11. Income from FEIN/SSN:                          11.                                        00                   00                  00
  12. Income from FEIN/SSN:                         12.                                        00                   00                  00
  13. Income from FEIN/SSN:                         13.                                        00                   00                  00
  14. Income from FEIN/SSN:                         14.                                        00                   00                  00
  15. Income from FEIN/SSN:                         15.                                        00                   00                  00
  16. Income from FEIN/SSN:                         16.                                        00                   00                  00
  17. Income from FEIN/SSN:                         17.                                        00                   00                  00
18. Income from FEIN/SSN:                           18.                                        00                   00                  00
19. Income from FEIN/SSN:                           19.                                        00                   00                  00
  20. Income from FEIN/SSN:                         20.                                        00                   00                  00
  21. Enter the total of all additional entities,
    if any............................................................. 21.                    00                   00                  00
22. Totals (sum of lines 1 through 21, by
    Column)........................................................ 22.                        00                   00                  00

Enter the total from column A, line 22 on Section I, line 5, column A. Enter the total from column B, line 22, on Section I, line 7. If 
line 22, column C, is zero or less, enter the amount from line 22, column C, on Section I, line 5, column B and STOP HERE.

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                                                                                                                                                                          IT NRCE
                                                                                                                                                                          Rev. 09/22

                                                                                                                         10211411
Section III – Entity/Source-Level Business Income & Apportionment
A separate Section III must be completed for each entity/source of business income with nexus in Ohio. However, if an Ohio IT K-1 has 
been provided to the taxpayer by a pass-through entity, a copy of the Ohio IT K-1 should be attached with this form in lieu of completing
a Section III for that entity.
Name of estate                                                                                  FEIN/SSN

 Business name/description                                                                      FEIN/SSN

Part A - Apportionment Ratio for This Entity/Source 
                                                                                  (1)           (2)        (3)                                                 (4)        (5)
                                                                                  Within Ohio   Total      Ratio         Weight                                          Weighted 
                                                                                              Everywhere                                                                 Ratio
                                                                                                         (carry to six                                               (carry to six 
                                                                                                         decimal places)                                             decimal places)
1.  Property. 
     (1a) Owned (original cost) ........................................
     (1b) Rented (annual rental x 8).................................  
     (1c) Total (lines 1a plus line 1b) ................................                      ÷          = .             x                                         = 1c. .
2.  Payroll (see Exclusions in the
      instructions).............................................................              ÷          = .             x                                         = 2.  .
3. Sales (see Exclusions in the 
        instructions)............................................................             ÷          = .             x                                         = 3.  .
4.  Ohio apportionment ratio. Add lines 1c, 2 and 3.......................................................................................................           4.  .
 
Part B - Apportionable Business Income & Deductions
Include on these lines all amounts, included on the taxpayer’s federal filing, that constitute business income from the entity/source entered 
above. See R.C. 5747.01(B).
5. Schedule B - Interest and Ordinary Dividends............................................................................................5.                                    00
6. Schedule C - Profit or Loss from Business.................................................................................................6.                                  00
7. Schedule D - Capital Gains and Losses.....................................................................................................7.                                  00
8.  Schedule E - Supplemental Income & Loss (excluding guaranteed payments).........................................8.                                                           00
9. Guaranteed payments, wages and/or compensation from a pass-through entity in which the     
     taxpayer has at least a 20% direct or indirect ownership interest.............................................................. 9.                                          00
  10. Schedule F - Profit or Loss from Farming..............................................................................................10.                                  00
 11. Other business income and/or federal conformity additions reported on Ohio Schedule II....................11.                                                               00
  12. Other business deductions and/or federal conformity deductions reported on Ohio Schedule II...........12.                                                                  00
  13. Total Business Income (sum of lines 5 through 11 minus line 12)..........................................................13.                                               00
  14. Gain (loss) described in R.C. 5747.212 if any such gain (loss) is included in the lines above...............14.                                                            00
 
15. Line 13 minus line 14 (if line 14 is a loss); line 13 plus line 14 (if line 14 is a gain)................................ 15.                                                00
  16. Non-R.C. 5747.212 income apportioned to Ohio (multiply line 4 by line 15).......................................... 16.                                                    00
17. R.C. 5747.212 income apportioned to Ohio (enclose detailed computations)........................................17.                                                          00
18. Ohio Apportioned Income (line 16 plus line 17). Enter here and on the line for this entity/source in
      Section II, column C................................................................................................................................ 18.                   00
 
Part C - Apportionable Ohio Depreciation Adjustments from Ohio Schedule II
Include on these lines only amounts representing Ohio’s add-back and corresponding deductions for IRC §168(k) bonus depreciation
and §179 expense  that are reported on Ohio Schedule II and are attributable to the entity/source above. 
  19. IRC §168(k) bonus depreciation and §179 expense add-back..............................................................19.                                                  00
20. Deduction of prior year IRC §168(k) bonus depreciation and §179 expense add-back.........................20.                                                                 00
  21. Net apportionable Ohio Schedule II depreciation adjustment (line 19 minus line 20)............................ 21.                                                         00
  22. Ohio Apportioned Depreciation Adjustment (multiply line 4 by line 21). Enter here and on the line 
      for this entity/source Section II, column B ..............................................................................................22.                              00
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