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                                                                                                                                      Schedule E
            Department of                                                                                                             Rev.  08/22
  hio       Taxation
                                                                                  10211411

                   2022 Ohio Schedule E Nonrefundable Business Credits
  For use by pass-through entities filing the IT 4708 or trusts/estates filing the IT 1041 and claiming nonrefundable business credits
Taxpayer Information                                                              Certificate Holder Information (If different from Taxpayer)
Entity FEIN                       Percent of Ownership                            Entity FEIN
Taxpayer name and address                                                         Taxpayer name and address

Foreign State Code                     Country Code                               Foreign State Code           Country Code

                                                                                       A             B         C                      D
                                                                                                Credit Earned  
                                             Carryforward                         Unused Credit                Credit Used Remaining 
  NONREFUNDABLE BUSINESS CREDITS                                                                During  
                                                    Period                        Balance                      on this Return Credit Balance
                                                                                                Current Year
1.  Campaign contribution credit for
                                                    None
  Ohio statewide office or General Assembly

2.  Scholarship Donation Credit                     None

3.  Vocational Job Credit                           None

4.  Job retention credit (include a copy     
  of the credit certificate)                 3 years

5.  Credit for New Employees in an   
  Enterprise Zone (include a copy of         3 years
  the credit certificate)
6.  Credit for Purchases of Grape  
                                             7 years
  Production Property

7.  InvestOhio credit (include a copy of     7 years
  the certificate)

8.  Lead abatement credit (include a         7 years
  copy of the certificate)

9.  Opportunity Zone Investment Credit       
                                             5 years
  (include a copy of the credit certificate)
10. Technology investment credit  
                                             15 years
  (include a copy of the credit certificate)
11. Enterprise zone day-care and  
  training credits (include a copy of        Unlimited
  the credit certificate)
12. Research & Development loan  
  repayment credit (include a copy of        Unlimited
  the credit certificate)
13. Ohio historic preservation credit  
                                             5 years
  (include a copy of the credit certificate)

 14. Total  Nonrefundable  business  credits  (sum  of  Column  C  lines  1  through  13) 
  Enter here and on IT 4708, line 11 or IT 1041, line 10

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Schedule E
Rev. 08/22
General Instructions
Nonrefundable business credit schedule lists the nonrefundable Line 4 – Nonrefundable Job Retention Credit
business credits in the order in which the entity may claim them as
well as the carryover period for each credit. The order is important This credit is granted by the Ohio Department of Development
if the entity is entitled to more than one credit and the entity is un- (ODOD). To claim the credit, the entity must attach a copy of the
able to use some portion of the total credit in the year generated. certificate from ODOD that indicates the amount of the credit and
the tax year for which the credit is awarded. Additionally, if this credit
Read all of the following instructions carefully for each section to is based on ownership of an entity that holds the certificate, include
determine if the entity is eligible to claim that particular credit. documentation of the portion of the credit owned. To the extent this
credit exceeds the entity’s tax liability, any remaining balance can
An entity must include Schedule E and any supporting documen - be carried forward up to three years.
tation when filing the return. All other supporting schedules or
documentation are subject to examination by the Ohio Department For additional information about the requirements for this
of Taxation. credit, visit development.ohio.gov, or call 1-800-848-1300.
See R.C. 122.171(I) and 5747.058(B).
Line 1 – Credit for Contributions Made to Candidates
for Ohio Statewide Office or General Assembly Line 5 – Credit for New Employees in an Enterprise Zone
Taxpayers other than trusts may claim a credit for contributions This credit is granted by the Ohio Department of Development
of money during the taxable year to the campaign committee (ODOD). To claim the credit, the entity must attach a copy of the
of candidates for any of the following Ohio offices: certificate from ODOD that indicates the amount of the credit and
the tax year for which the credit is awarded. Additionally, if this
 Governor  Chief justice of the Ohio credit is based on ownership of an entity that holds the certificate,
 Lieutenant governor Supreme Court include documentation of the portion of the credit. To the extent this
 Secretary of state  Justice of the Ohio credit exceeds the entity’s tax liability, any remaining balance can
be carried forward up to three years.
 Auditor of state Supreme Court
 Treasurer of state  Ohio Senate For additional information about the requirements for this credit,
 Attorney general  Ohio House of visit development.ohio.gov, or call 1-800-848-1300. See R.C.
 Ohio Board of Education Representatives 5709.66(B)(1).

The amount of the credit is the lesser of (i) the combined total Line 6 – Credit for Purchases of Grape Production Property
cash contributions made by each taxpayer during the taxable
To qualify for this credit, the entity must be engaged in the business
year or (ii) $50 for each taxpayer. If the contributor is a pass- of producing grapes and purchase qualifying property during the tax
through entity, each pass-through entity investor, other than year. “Qualifying property” means any property, plant, or equipment
investors that are trusts, may claim a proportionate share of used to produce grapes in this state.
the contribution. However, the credit for each investor, other
than investors that are trusts, cannot exceed the lesser of The credit equals 10% of the cost of purchasing and installing or
each investor’s proportionate share of the contribution or $50. constructing the qualifying property. If the producer is a PTE, each
investor in the entity may claim a proportionate share of the credit.
Note: If you claim the credit for political contributions in
This credit is nonrefundable, however any unused portion can
Schedule E, you may not claim a credit for the same political be carried forward for up to seven consecutive years. The credit
contributions in Schedule III of Ohio IT 1041. is subject to recapture if the taxpayer disposes of the property or
ceases to use it as qualifying property within seven years of placing
Line 2 – Scholarship Donation Credit it in operation.
To qualify for this credit, the entity must make a monetary dona- For additional information about the requirements for this credit, visit
tion to an eligible scholarship granting organization (SGO). The development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.28.
credit equals the lesser of $750 or the total amount donated to
SGOs during the tax year. Note: Estates use IT 1041, line 48a. Line 7 – InvestOhio Credit
For a list of eligible SGOs, see tax.ohio.gov/SGO. See R.C. This credit is granted by the Ohio Department of Development
5747.73. (ODOD). To claim the credit, the entity must attach a copy of the
certificate from ODOD that indicates the amount of the credit and
Line 3 – Vocational Job Credit the tax year for which the credit is awarded. Additionally, if this credit
is based on ownership of an entity that holds the certificate, include
This credit is granted by the Ohio Department of Education (ODE). documentation of the portion of the credit owned. To the extent this
To claim the credit, you must attach a copy of the certificate from credit exceeds the entity’s tax liability, any remaining balance can
ODE that indicates the amount of the credit and the tax year for be carried forward up to seven years.
which the credit is awarded. Additionally, if this credit is based on
your ownership of a pass-through entity that holds the certificate, you For additional information about the requirements for this credit, visit
must also include documentation showing your portion of the credit. development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.81.
For more information about the requirements for this credit, visit
education.ohio.gov. See R.C. 5747.057.

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Schedule E
Rev. 08/22
Line 8 - Lead Abatement Credit Line 12 – Research and Development Loan Repayment Credit
This credit is granted by the Ohio Department of Health (ODH). This credit is granted by the Ohio Department of Development
To claim this credit, the entity must attach a copy of the certificate (ODOD). To claim the credit, the entity must attach a copy of the
from ODH that indicates the amount of the credit and the tax year certificate from ODOD that indicates the amount of the credit and
for which the credit is based. Additionally, if this credit is based on the tax year for which the credit is awarded. Additionally, if this credit
ownership an entity that holds the certificate, include documentation is based on ownership of an entity that holds the certificate, include
of the portion of the credit owned. To the extent this credit exceeds documentation of the portion of the credit owned. To the extent this
the entity’s tax liability, any remaining balance can be carried forward credit exceeds the entity’s tax liability, the balance can be carried
up to seven years. forward until fully utilized.
For additional information about the requirements for this credit, visit For additional information about the requirements for this credit, visit
development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.26. development.ohio.gov, or call 1-800-848-1300. See R.C.
166.21 and 5747.331.
Line 9 – Opportunity Zone Investment Credit
Line 13 – Nonrefundable Ohio Historic Preservation Credit
This credit is granted by the Ohio Department of Development
(ODOD). To claim this credit, the entity must attach a copy of the This credit is granted by the Ohio Department of Development
certificate from DSA that indicates the amount of the credit and the (ODOD). To claim the credit, the entity must attach a copy of the
tax year for which the credit is awarded. Additionally, if this credit is certificate from ODOD that indicates the amount of the credit and
based on ownership of an entity that holds the certificate, include the tax year for which the credit is awarded. Additionally, if this credit
documentation of the portion of the credit owned. To the extent this is based on ownership of an entity that holds the certificate, include
credit exceeds the entity’s tax liability, any remaining balance can documentation of the portion of the credit owned.
be carried forward up to five years.
If the credit is $3,000,000 or less, it may instead be taken as a
For additional information about the requirements for this credit, visit refundable credit (IT 4708 Schedule V, line 46; IT 1041 Schedule
development.ohio.gov, or call 1-800-848-1300. See R.C. 122.84. XII, line 85). To the extent this credit exceeds the entity’s tax liability,
any remaining balance can be carried forward up to five years.
Line 10 – Technology Investment Credit For additional information about the requirements for this credit,
visit development.ohio.gov, or call 1-800-848-1300. See R.C.
Effective Sept. 29, 2013, the technology investment credit 5747.76(D).
was repealed, and thus is no longer available. However, this
nonrefundable credit had a 15-year carryforward. Therefore, the Refundable Business Credits
entity may continue to claim any unused credit for the 15-year
period. See R.C. 122.152. Do not use Schedule E to claim refundable credits.
Instead, claim them on the appropriate “refundable
Line 11 – Enterprise Zone Day Care and Training Credit ! credits” line on the Ohio IT 4708 or IT 1041.
CAUTION
This credit is granted by the Ohio Department of Development
(ODOD). To claim the credit, the entity must attach a copy of the A refundable credit is treated as a payment of the tax and is
certificate from ODOD that indicates the amount of the credit and accounted for after the nonrefundable credits. Unlike nonrefundable
the tax year for which the credit is awarded. Additionally, if this credit credits, a refundable credit may result in the entity receiving a
is based on ownership of an entity that holds the certificate, include refund for a credit amount in excess of tax due after reduction for
documentation of the portion of the credit owned. To the extent this all nonrefundable credits.
credit exceeds the entity’s tax liability, the balance can be carried
forward until fully utilized.
For additional information about the requirements for this
credit, visit development.ohio.gov, or call 1-800-848-1300.
See R.C. 5709.65(A)(4) and (5).

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 sections 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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