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