Rev. 10/21/19 Department of Taxation hio Scan Specifications for the 2019 Ohio IT 1140 Important Note The following document (2019 Ohio IT 1140) 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 2019 Ohio IT 1140 test samples must be completed and sub- mitted for approval no later than Dec. 16, 2019. Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, OH 43229 tax.ohio.gov |
Department of Taxation hio General information regarding this form |
General Information (2019 Ohio IT 1140): 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 1140. 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 (191701XX - 191706XX). 19 = tax year 17 = Ohio IT 1140 01-06 = 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. 4) Use Courier, monospaced Arial, or monospaced Sans-Serif 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: both columns of line 4, both columns of line 9, both columns of line 12, both columns of line 13, 25, and 28. Do not hard-code negative signs. 9) Provide guidance to customers regarding duplex printing that instructs them to print pages 1 and 2 together and pages 3 and 4 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 1140 Schedule IV pages 4-6 can include up to 7 investors. Generate duplicate copies of page 6 to accom- modate any additional investors, however omit the standard 1D and 2D barcodes from the duplicate pages and include the 10211411 barcode indicated above. 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 cor- rections 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. 15) *New for 2019* Reporting period start date field has been added to the return. Follow grid layout for positioning. |
Department of Taxation hio Additional instructions for the 2D barcode information, submission process, testing and notifications Important Note It is required that vendors program the Ohio IT 1140 to include 2D barcodes. |
2D Barcode Instructions General Information • The Ohio IT 1140 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 • Products must not print a 2D barcode prior to being approved in Ohio 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 o <CR> equals single carriage return character o 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 carriagereturn • 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 version. Do not include the decimal point in the 2D data. • Follow the guidelines about data type and length of each field in the schema, especially numeric data in the line items and schedules. 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 1718<CR> Spec Version 0<CR> Form Version 1<CR> Date Generated 011518<CR> Line Item Specific Data IN<CR> Line Item Specific Data IT40<CR> Line Item Specific Data 0<CR> Trailer *EOD* <CR> Submission Process • The deadline for submitting Ohio IT 1140 test packets is December 16, 2019 • 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_ 1 _11409 • Submissions must include • Ohio form STF- Approval Request for Scannable Tax Forms • One (1) full field sample in a PDF format • Seven (7) test scenarios for the Ohio IT 1140 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_1 _1140_Test91 • 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 1140 packets commences on October 25, 2019 • 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 is compiled from STF- Approval Request for Scannable Tax Forms but may also 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 containing 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, 2020 vendors will be notified and required to submit revised test packets. |
Department of Taxation hio Grid layout |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170110 8 9 88 88 88 Use only black ink and UPPERCASE letters. Amount fields use only whole dollar amounts, no cents. Reporting Period Start Date 10 Check here if amended return Check here if final return 11 X X 12 X Check here if the federal extension was granted XX XX XX FEIN 13 Entity Type: S corporation Partnership Reporting Period End Date 14 88 8888888 (check only one) X X 15 X Limited liability company X Trust XX XX XX Name of pass-through entity 16 17 JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 18 Address (if address change, check box) 19 X 20 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code 21 22 CITYXXXXXXXXXXXXXXXX OH 88888 23 Foreign State Code Country Code Foreign country (if the mailing address is outside the U.S.) Foreign postal code 24 88 Total number of investors Number of investors 25 888 88888888888888888888Ownership percentage Apportionment ratio, line 24 8888888 26 included on return of investors on return 27 28 888888 888888 8.8888 8.888888 29 30 If the amount on a line is negative, place a “–” in the box provided. Note: No credits allowed to be claimed in Schedule I. 31 Schedule I – Reconciliation Tax and Payments 32 Column (A) – Withholding Tax Column (B) – Entity Tax 33 1. Tax for each column (from Schedule II, line 20, columns 34 A and B or from Schedule IV, line 30) 888888888888 888888888888 35 2. Interest penalty on underpayment of tax (include Ohio 36 IT/SD 2210) 888888888888 888888888888 Do not staple or paper clip. 37 2a. Add lines 1 and 2 38 888888888888 888888888888 39 3. Ohio IT 1140 UPC payments the entity or trust made 888888888888 888888888888 3a. Payments transferred from Ohio IT 4708 UPC (include 40 schedule if required) 41 888888888888 42 3b. Payments transferred to Ohio IT 4708 and refunds, if 43 any, previously claimed for this taxable year 888888888888 44 3c. Net payments (sum of lines 3 and 3a minus line 3b) if 45 less than zero, enter zero 888888888888 888888888888 46 4. For each column, subtract line 3c from line 2a - 888888888888 - 888888888888 47 48 5. If the sum of line 4, columns A and B is an overpayment, enter that sum here................YOUR REFUND 49 888888888888 50 51 6. If the sum of line 4, columns A and B is a balance due or zero, enter here 888888888888 52 53 Interestandpenaltydueonlate-paidtaxand/orlate-filedreturn,ifany 888888888888 8. Total amount due (add lines 6 and 7). Make check payable to Ohio Treasurer of State. 54 Include Ohio UPC and place FEIN on check............................................................................AMOUNT DUE 55 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. 56 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box MM DD YY CODE 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 1of 6 64 65 66 |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170210 8 FEIN 9 10 88 8888888 11 Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to 12 the best of my knowledge and belief, the return and all enclosures are true, correct and complete. Do not staple or paper clip. 13 Place any supporting documents, including Ohio IT K-1’s, after the last page of this return. 14 15 Pass-throughentityofficeroragent(print) 16 Mail to: 17 Titleofofficeroragent Phonenumber Ohio Dept. of Taxation 18 P.O. Box 181140 Signatureofpass-throughofficeror Date(MM/DD/YY) 19 Columbus, OH 43218-1140 20 Preparer’s name (print) Phone number 21 22 Preparer’s e-mail address PTIN Instructions for this form are on our 23 DoyouauthorizeyourpreparertocontactusregardingthisYes No website at tax.ohio.gov. 24 X X 25 26 Schedule II – Qualifying Pass-Through Entities – Tax Due 27 Use this schedule to calculate the adjusted qualifying amounts and tax due for all qualifying investors in qualifying pass-through entities. Include federal K-1(s) 28 and a listing of pass-through credits of participating investors. See “Special Notes” in the instructions, which are available on our website at tax.ohio.gov. 29 Column (A) – Withholding Tax Column (B) – Entity Tax 30 9. Sum of all qualifying investors’ distributive shares of income, 31 gain, expenses and losses - - 32 888888888888 888888888888 33 10. Add I.R.C. 168(k) and 179 depreciation expense for cur- 34 rent taxable year and any applicable federal conformity 35 adjustments. Complete Schedule V 888888888888 888888888888 10a. X 2/3, X X 36 5/6 or 6/6 37 (check applicable box) 38 39 11. Deduct I.R.C. 168(k) and 179 depreciation expense added back in a previous year and any applicable federal confor- 40 mity adjustments. Complete Schedule V 41 888888888888 888888888888 42 12. Sum of lines 9 and 10 minus line 11 - 888888888888 - 888888888888 43 44 13. Adjustments for qualifying investors’ share of expenses and losses incurred by the pass-through entity with its related 45 members, including certain investors’ family members - 888888888888 - 888888888888 46 47 14. Guaranteed payments the pass-through entity made to 48 each investor included on this return who directly or indi- 49 rectly owns at least 20% of the entity 888888888888 888888888888 50 15. Compensation the pass-through entity made to each 51 investor included on this return who directly or indirectly 52 owns at least 20% of the entity. Reciprocity agreements 53 do not apply 888888888888 888888888888 54 55 56 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 2 of 6 64 65 66 |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170310 8 FEIN 9 10 88 8888888 11 Schedule II – Qualifying Pass-Through Entities – Tax Due...continued. 12 Column (A) – Withholding Tax Column (B) – Entity Tax 13 16. Sum of lines 12, 13, 14 and 15, but 14 not less than zero 15 888888888888 888888888888 16 17. Apportionment ratio from line 24 17 8.888888 8.888888 18 18. Adjusted qualifying amount (line 16 19 times line 17). If the sum of columns 20 A and B exceed $1,000 continue to 21 line 20 888888888888 888888888888 22 19. Tax rate X .05 X .085 23 24 20. Tax due (line 18 times line 19). Enter 25 column A on line 1, column A. Enter 26 column B on line 1, column B 888888888888 888888888888 27 28 Schedule III – Qualifying Pass-Through Entities – Apportionment Worksheet 29 Usethisscheduletocalculatetheapportionmentratioforaqualifyingpass-throughentitythatisnotafinancialinstitutionasdefinedinOhioRevisedCode 30 section(R.C.)5725.01.Ifthepass-throughentityisafinancialinstitution,refertotheinstructions. Note: All ratios are to be carried to six decimal places. 31 32 21. Property Within Ohio Total Everywhere 33 34 a) Owned (average cost) 888888888888 888888888888 Within Ohio Total Everywhere 35 b) Rented (annual rental X 8) 888888888888 888888888888 36 Within Ohio Total Everywhere 37 c) Total (lines 21a and 21b) 888888888888 ÷ 888888888888 38 39 Ratio Weight Weighted Ratio 40 = x = 41 8.888888 8.88 8.888888 Within Ohio Total Everywhere 42 22. Payroll 888888888888 ÷ 43 888888888888 Ratio Weight Weighted Ratio 44 = 8.888888 x = 8.88 8.888888 45 Within Ohio Total Everywhere 46 23. Sales ÷ 888888888888 888888888888 47 Ratio Weight Weighted Ratio 48 = 8.888888 x = 8.88 8.888888 49 50 Weighted Ratio 51 52 24. Total weighted apportionment ratio (add lines 21c, 22 and 23). Enter ratio here and on line 17 above (both columns) 8.888888 53 Note: If the denominator 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%. 54 55 56 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 3 of 6 64 65 66 |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170410 8 FEIN 9 10 88 8888888 11 Schedule IV – Trusts – Tax Due Use this schedule to calculate the adjusted qualifying amounts and withholding tax due for nonresident individuals who are beneficiaries of trusts that 12 made distributions of either income or gain attributable to the trust’s ownership of or disposition of either tangible personal property located in Ohio or real 13 property located in Ohio. 14 25. Sum of all distributions to nonresident individuals of income or gain attributable to the trust’s ownership 15 of or disposition of either tangible personal property located in Ohio or real property located in Ohio - 16 888888888888 26. Add I.R.C 168(k) depreciation expense for current year and any applicable federal conformity adjust- 17 ments. Complete Schedule V 888888888888 18 26a. X 2/3 X 5/6 X6/6 19 20 27. Deduct I.R.C. 168(k) depreciation expense added back in a previous year and any applicable federal 21 conformity adjustments. Complete Schedule V 888888888888 22 28. Sum of line 25 and 26 minus line 27 - 888888888888 23 29. Tax rate X .05 24 25 30. Tax due: Line 28 times line 29. Enter here and on line 1, column A 26 888888888888 27 Schedule V – 168K Bonus Depreciation and 179 Expense Add-back Schedule 28 29 30 X Check the box if the depreciation add-back has been waived 31 31. Total current year sections 168K bonus depreciation and 179 expense adjustment 888888888888 32. Prior years add-back amount and applicable add-back ratio 32 Column (A) – Amount Column (B) – Ratio 33 34 32a.YearPrior ..................................................... 2/3 5/6 6/6 35 888888888888 X X X 36 32b.2 YearsPrior ................................................ 2/3 5/6 6/6 37 888888888888 X X X 38 32c.3 YearsPrior ................................................ 2/3 5/6 6/6 39 888888888888 X X X 40 32d.4 YearsPrior ................................................ 2/3 5/6 6/6 41 888888888888 X X X 42 32e.5 YearsPrior ................................................ 2/3 5/6 6/6 43 888888888888 X X X 44 Schedule VI – Investor Information 45 Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. 46 47 Check the box if the investor is included on the return. 48 X SSN FEIN Percent of ownership Amount of PTE tax credit 49 50 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name 51 PUBLICXXXXXXXXXXXXXX 52 JOHNXXXXXXXXXXX Q Address 53 54 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code 55 56 CITYXXXXXXXXXXXXXXXX OH 88888 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 4 of 6 64 65 66 |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170510 8 FEIN 9 10 88 8888888 11 Schedule VI – Investor Information...continued 12 13 Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. 14 15 Check the box if the investor is included on the return. 16 X 17 SSN FEIN Percent of ownership Amount of PTE tax credit 18 19 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name 21 JOHNXXXXXXXXXXX Q 20 Address PUBLICXXXXXXXXXXXXXX 22 23 City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code 24 25 CITYXXXXXXXXXXXXXXXX OH 88888 26 Check the box if the investor is included on the return. 27 X 28 SSN FEIN Percent of ownership Amount of PTE tax credit 29 30 First name / entity888 88 8888 M.I. Last name 8.8888 888888888 88 8888888 31 PUBLICXXXXXXXXXXXXXX 32 AddressJOHNXXXXXXXXXXX Q 33 34 City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code 35 36 CITYXXXXXXXXXXXXXXXX OH 88888 37 Check the box if the investor is included on the return. 38 X 39 SSN FEIN Percent of ownership Amount of PTE tax credit 40 888 88 8888 88 8888888 8.8888 888888888 41 First name / entity M.I. Last name 42 PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX 43 Address Q 44 45 City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code 46 47 CITYXXXXXXXXXXXXXXXX OH 88888 48 49 50 51 52 53 54 55 56 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 5 of 6 64 65 66 |
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 2019 Ohio IT 1140 6 Rev. 10/21/19 Pass-Through Entity and 7 Trust Withholding Tax Return 19170610 8 FEIN 9 10 88 8888888 11 Schedule VI – Investor Information...continued 12 13 Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. See Note 5 on page 7 for the amount of pass-through entity tax credits. 14 15 Check the box if the investor is included on the return. 16 X 17 SSN FEIN Percent of ownership Amount of PTE tax credit 18 888 88 8888 88 8888888 8.8888 888888888 19 First name / entity M.I. Last name 20 PUBLICXXXXXXXXXXXXXX 21 AddressJOHNXXXXXXXXXXX Q 22 23 City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code 24 25 CITYXXXXXXXXXXXXXXXX OH 88888 26 Check the box if the investor is included on the return. 27 X 28 SSN FEIN Percent of ownership Amount of PTE tax credit 29 30 First name / entity888 88 8888 88 8888888M.I. Last name 8.8888 888888888 JOHNXXXXXXXXXXX 31 PUBLICXXXXXXXXXXXXXX 32 Address Q 33 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 34 City State ZIP code 35 36 CITYXXXXXXXXXXXXXXXX OH 88888 37 Check the box if the investor is included on the return. 38 X 39 SSN FEIN Percent of ownership Amount of PTE tax credit 40 888 88 8888 88 8888888 8.8888 888888888 41 First name / entity M.I. Last name JOHNXXXXXXXXXXX 42 PUBLICXXXXXXXXXXXXXX 43 Address Q 44 45 City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code 46 47 CITYXXXXXXXXXXXXXXXX OH 88888 48 49 50 51 52 53 54 55 56 57 58 59 Software vendors: Place 2D barcode in this location 60 Do not place a box around the 2D barcode. The box 61 is only here for placement purposes. 62 63 2019 IT 1140 – pg. 6 of 6 64 65 66 |
Department of Taxation hio Layout without grid |
Do not staple or paper clip. 2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170110 88 88 88 Use only black ink and UPPERCASE letters. Amount fields use only whole dollar amounts, no cents. Reporting Period Start Date Check here if amended return Check here if final return X X X Check here if the federal extension was granted XX XX XX FEIN Entity Type: S corporation Partnership Reporting Period End Date 88 8888888 (check only one) X X X Limited liability company X Trust XX XX XX Name of pass-through entity JOHNXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Address (if address change, check box) 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 Total number of investors Number of investors 888 88 88888888888888888888Ownership percentage Apportionment ratio, line 24 8888888 included on return of investors on return 888888 888888 8.8888 8.888888 If the amount on a line is negative, place a “–” in the box provided. Note: No credits allowed to be claimed in Schedule I. Schedule I – Reconciliation Tax and Payments Column (A) – Withholding Tax Column (B) – Entity Tax 1. Tax for each column (from Schedule II, line 20, columns A and B or from Schedule IV, line 30) 888888888888 888888888888 2. Interest penalty on underpayment of tax (include Ohio IT/SD 2210) 888888888888 888888888888 Do not staple or paper clip. 2a. Add lines 1 and 2 888888888888 888888888888 3. Ohio IT 1140 UPC payments the entity or trust made 888888888888 888888888888 3a. Payments transferred from Ohio IT 4708 UPC (include schedule if required) 888888888888 3b. Payments transferred to Ohio IT 4708 and refunds, if any, previously claimed for this taxable year 888888888888 3c. Net payments (sum of lines 3 and 3a minus line 3b) if less than zero, enter zero 888888888888 888888888888 4. For each column, subtract line 3c from line 2a - 888888888888 - 888888888888 5. If the sum of line 4, columns A and B is an overpayment, enter that sum here................YOUR REFUND 888888888888 6. If the sum of line 4, columns A and B is a balance due or zero, enter here888888888888 Interestandpenaltydueonlate-paidtaxand/orlate-filedreturn,ifany 888888888888 8. Total amount due (add lines 6 and 7). Make check payable to Ohio Treasurer of State. Include Ohio UPC and place FEIN on check............................................................................AMOUNT DUE 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. Software vendors: Place 2D barcode in this location Do not place a box around the 2D barcode. The box MM DD YY CODE is only here for placement purposes. 2019 IT 1140 – pg. 1of 6 |
2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170210 FEIN 88 8888888 Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to Do not staple or paper clip. the best of my knowledge and belief, the return and all enclosures are true, correct and complete. Place any supporting documents, including Ohio IT K-1’s, after the last page of this return. Pass-throughentityofficeroragent(print) Titleofofficeroragent Phonenumber Mail to: Ohio Dept. of Taxation Signatureofpass-throughofficeror Date(MM/DD/YY) P.O. Box 181140 Columbus, OH 43218-1140 Preparer’s name (print) Phone number Preparer’s e-mail address PTIN Instructions for this form are on our DoyouauthorizeyourpreparertocontactusregardingthisYes No website at tax.ohio.gov. X X Schedule II – Qualifying Pass-Through Entities – Tax Due Use this schedule to calculate the adjusted qualifying amounts and tax due for all qualifying investors in qualifying pass-through entities. Include federal K-1(s) and a listing of pass-through credits of participating investors. See “Special Notes” in the instructions, which are available on our website at tax.ohio.gov. Column (A) – Withholding Tax Column (B) – Entity Tax 9. Sum of all qualifying investors’ distributive shares of income, gain, expenses and losses - 888888888888 - 888888888888 10. Add I.R.C. 168(k) and 179 depreciation expense for cur- rent taxable year and any applicable federal conformity adjustments. Complete Schedule V 888888888888 888888888888 10a. X 2/3, X 5/6 or X 6/6 (check applicable box) 11. Deduct I.R.C. 168(k) and 179 depreciation expense added back in a previous year and any applicable federal confor- mity adjustments. Complete Schedule V 888888888888 888888888888 12. Sum of lines 9 and 10 minus line 11 - 888888888888 - 888888888888 13. Adjustments for qualifying investors’ share of expenses and losses incurred by the pass-through entity with its related members, including certain investors’ family members - 888888888888 - 888888888888 14. Guaranteed payments the pass-through entity made to each investor included on this return who directly or indi- rectly owns at least 20% of the entity 888888888888 888888888888 15. Compensation the pass-through entity made to each investor included on this return who directly or indirectly owns at least 20% of the entity. Reciprocity agreements do not apply 888888888888 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. 2019 IT 1140 – pg. 2 of 6 |
2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170310 FEIN 88 8888888 Schedule II – Qualifying Pass-Through Entities – Tax Due...continued. Column (A) – Withholding Tax Column (B) – Entity Tax 16. Sum of lines 12, 13, 14 and 15, but not less than zero 888888888888 888888888888 17. Apportionment ratio from line 24 8.888888 8.888888 18. Adjusted qualifying amount (line 16 times line 17). If the sum of columns A and B exceed $1,000 continue to line 20 888888888888 888888888888 19. Tax rate X .05 X .085 20. Tax due (line 18 times line 19). Enter column A on line 1, column A. Enter column B on line 1, column B 888888888888 888888888888 Schedule III – Qualifying Pass-Through Entities – Apportionment Worksheet Usethisscheduletocalculatetheapportionmentratioforaqualifyingpass-throughentitythatisnotafinancialinstitutionasdefinedinOhioRevisedCode section(R.C.)5725.01.Ifthepass-throughentityisafinancialinstitution,refertotheinstructions. Note: All ratios are to be carried to six decimal places. 21. Property Within Ohio Total Everywhere a) Owned (average cost) 888888888888 888888888888 Within Ohio Total Everywhere b) Rented (annual rental X 8) 888888888888 888888888888 Within Ohio Total Everywhere c) Total (lines 21a and 21b) 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = x = 8.888888 8.88 8.888888 Within Ohio Total Everywhere 22. Payroll 888888888888 ÷ 888888888888 Ratio Weight Weighted Ratio = 8.888888 x = 8.88 8.888888 Within Ohio Total Everywhere 23. Sales ÷ 888888888888 888888888888 Ratio Weight Weighted Ratio = 8.888888 x = 8.88 8.888888 Weighted Ratio 24. Total weighted apportionment ratio (add lines 21c, 22 and 23). Enter ratio here and on line 17 above (both columns) 8.888888 Note: If the denominator 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%. 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. 2019 IT 1140 – pg. 3 of 6 |
2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170410 FEIN 88 8888888 Schedule IV – Trusts – Tax Due Use this schedule to calculate the adjusted qualifying amounts and withholding tax due for nonresident individuals who are beneficiaries of trusts that made distributions of either income or gain attributable to the trust’s ownership of or disposition of either tangible personal property located in Ohio or real property located in Ohio. 25. Sum of all distributions to nonresident individuals of income or gain attributable to the trust’s ownership of or disposition of either tangible personal property located in Ohio or real property located in Ohio - 888888888888 26. Add I.R.C 168(k) depreciation expense for current year and any applicable federal conformity adjust- ments. Complete Schedule V 888888888888 26a. X 2/3 X 5/6 X6/6 27. Deduct I.R.C. 168(k) depreciation expense added back in a previous year and any applicable federal conformity adjustments. Complete Schedule V 888888888888 28. Sum of line 25 and 26 minus line 27 - 888888888888 29. Tax rate X .05 30. Tax due: Line 28 times line 29. Enter here and on line 1, column A 888888888888 Schedule V – 168K Bonus Depreciation and 179 Expense Add-back Schedule X Check the box if the depreciation add-back has been waived 31. Total current year sections 168K bonus depreciation and 179 expense adjustment 888888888888 32. Prior years add-back amount and applicable add-back ratio Column (A) – Amount Column (B) – Ratio 32a.YearPrior ..................................................... 2/3 5/6 6/6 888888888888 X X X 32b.2 YearsPrior ................................................ 2/3 5/6 6/6 888888888888 X X X 32c.3 YearsPrior ................................................ 2/3 5/6 6/6 888888888888 X X X 32d.4 YearsPrior ................................................ 2/3 5/6 6/6 888888888888 X X X 32e.5 YearsPrior ................................................ 2/3 5/6 6/6 888888888888 X X X Schedule VI – Investor Information Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE 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. 2019 IT 1140 – pg. 4 of 6 |
2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170510 FEIN 88 8888888 Schedule VI – Investor Information...continued Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name AddressJOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit First name / entity888 88 8888 M.I. Last name 8.8888 888888888 88 8888888 AddressJOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name Address Q PUBLICXXXXXXXXXXXXXX JOHNXXXXXXXXXXX City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 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. 2019 IT 1140 – pg. 5 of 6 |
2019 Ohio IT 1140 Rev. 10/21/19 Pass-Through Entity and Trust Withholding Tax Return 19170610 FEIN 88 8888888 Schedule VI – Investor Information...continued Provide investor information for all (resident and nonresident) investors in the pass-through entity or trust. List investors by highest to lowest ownership percent- age. Use an additional sheet, if necessary. See Note 5 on page 7 for the amount of pass-through entity tax credits. Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name AddressJOHNXXXXXXXXXXX Q PUBLICXXXXXXXXXXXXXX City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit First name / entity888 88 8888 88 8888888M.I. Last name 8.8888 888888888 JOHNXXXXXXXXXXX Address Q PUBLICXXXXXXXXXXXXXX 8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX City State ZIP code CITYXXXXXXXXXXXXXXXX OH 88888 Check the box if the investor is included on the return. X SSN FEIN Percent of ownership Amount of PTE tax credit 888 88 8888 88 8888888 8.8888 888888888 First name / entity M.I. Last name JOHNXXXXXXXXXXX Address Q PUBLICXXXXXXXXXXXXXX City8888 CHERRY LANEXXXXXXXXXXXXXXXXXXX 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. 2019 IT 1140 – pg. 6 of 6 |