Certify no sales or use tax is due Use tax

Transcription

1 OHGen OH1 County of residence School district number (If residing in a taxing district, select School District in File/ Client Properties and complete that return using Screen SD) Authorize discussion with Department of Taxation (1 = Yes, 2 = No)(If not the same as federal selection) Home address if different from mailing address: Street address City, state, zip County (No entry if home address is outside Ohio) General footnote Certify no sales or use tax is due Use tax Political party fund: Taxpayer Spouse Military injury relief fund donation Natural areas and endangered species fund donation Wildlife species and endangered wildlife donation Ohio Historical Society donation Breast and cervical cancer project Federal return type filed ( 1 = Married filing joint, 2 = Married filing separately)

2 OHEst OH2 Application of 2014 overpayment 1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted, refund excess 2 = Apply 100% of overpayment to 2015 estimate, refund excess 6 = Apply to first and second estimates, refund excess 3 = Apply to first estimate, refund excess 7 = Apply 100% of overpayment to 2015 estimates, no refund 4 = Apply equally to each estimate, refund excess 8 = Apply amount specified below to 2015 Amount for code 5 or 8 Do not calculate estimates for code 7 or 8 (If Estimates - declaration for 2015 is blank) Estimates declaration for = Use 2014 liability (Default when overpayment applied to 2015) 2 = Use 2014 liability adjusted by amount below 3 = Use 2014 liability even if less than $500 4 = Print vouchers with amount fields blank * 5 = Use amounts entered below, before overpayment Number of 2015 vouchers desired 4 = Four vouchers A = First voucher State estimated payments for 2014 are entered on federal Screen St Pmt. The Department of Taxation does not support filing state estimated payments electronically. *Adjust printing of filing instructions on federal Screen Est for codes 4 and 7. 3 = Last three vouchers B = Second voucher C = Third voucher Amount to round up each estimate Treat 4th quarter estimate as due on 12/31/15 2 = Last two vouchers 6 = Use 2014 amounts adjusted by amounts below 7 = Suppress printing of vouchers * 8 = Use tax from Tax Projection Worksheet (Resident or nonresident states only) 9 = Use amounts entered below Withholding adjustment Amount for code 2 Amounts for code 5, 9 or 2015 estimates paid: 1st payment 2nd payment 3rd payment 4th payment Amounts for code 6: Taxable income Tax Credits Options for code 8 (A = 90%, C = Add desired refund amount) Amount of refund desired Do not proforma 2015 declaration code, use code 1 or code 3 for 2016 estimates 1 = Use current year liability, 3 = Use current year liability even if less than $500 1 = Last voucher Amounts for code 5 or Estimates paid

3 OHAdj OH3 Enter interest and dividend income on federal Screen B&D, federal Screen K1 2, and federal Screen K1T Certain pass through entity Ohio taxes paid Pass through entity adjustment Federal interest and dividends subject to Ohio taxation Reimbursement of college expenses previously deducted Noneducation expenditures from college savings account Losses from sale or disposition of Ohio public obligations Nonmedical withdrawals from an Ohio medical savings account Reimbursements previously deducted but not in federal AGI Lump sum distribution add back Miscellaneous federal income tax adjustments (Force) Taxpayer Spouse Ohio Source (Force) for PY/NR Military nonresident and civilian nonresident spouse earnings Wages of residents of neighboring states (Force) Military pay for Ohio residents stationed outside the state Military retirement income included in federal AGI (Force) Repayment of income reported in a prior year Miscellaneous federal tax adjustments Disability and survivorship benefits deduction (Force) College tuition savings plan: (Enter contributions to college savings plans on federal Screen 1099Q; enter code 24 in the State use field.) 2013 college tuition savings plan carryforward available College tuition savings plan deduction (Force) Portion of college grants used to pay room and board (included in federal AGI) Certain Ohio National Guard reimbursements and benefits Insurance and medical costs: Able to participate in a subsidized health insurance plan (Force) (A = Entire year, B = None of year, C = Part of year) Defaults to A if Medicare premiums or W-2 Box 14 medical insurance premiums entered; otherwise defaults to B Medical expenses and subsidized insurance premiums (Force) Unsubsidized insurance premiums paid while eligible for subsidized health insurance plan (Force) Unsubsidized long term care insurance premiums (Force) Unsubsidized health insurance premiums (Force) Accident and health insurance plan and medical for relatives Health care and excess medical expense deduction (Force) Medical savings account 2014 contributions (Force) Organ donor expenses Individual development account contribution Wage expense not deducted due to jobs credits (Force) Gains from sale or disposition of Ohio public obligations, interest income from Ohio public obligations and purchase obligations, public service payments received from the state of Ohio or income from a transfer agreement Taxpayer/Joint Spouse Ohio Source (Force) for PY/NR

4 OHCr OH4 Retirement income included in Ohio adjusted gross income (Force) Retirement income credit (Force) (1 = 0, 2 = 25, 3 = 50, 4 = 80, 5 = 130, 6 = 200) Senior citizen credit (Force) (Enter 1 = zero if a lump sum distribution credit has been taken, 2 = 25) Lump sum distribution credit Lump sum retirement credit Displaced worker training credit: Training expenses for 12 month period since loss of job 2013 training credit claimed Ohio political contributions credit Taxpayer/Joint Spouse Joint filing credit: Qualifies for credit (Force) (1 = Yes, 2 = No) Statement of qualifying income (If "Qualifies for credit" is forced to Yes) Earned income credit (Force) Adoption credit (Force) Nonrefundable business credits from Schedule E Manufacturing equipment grant Taxpayer Spouse Refundable business jobs credit Historic preservation credit Motion picture investment credit Financial institutions tax credit Taxpayer Spouse

5 OHAmend OH5 The Department of Taxation does not support filing state amended returns electronically Explanation of corrections Net operating loss carryback (1 = Yes, 2 = No) Residency status Schedule A addition Schedule A deduction Schedule C credit (1 = Increase, 2 = Decrease) Schedule D credit (1 = Increase, 2 = Decrease) Schedule E credit (1 = Increase, 2 = Decrease) Manufacturing grant (1 = Increase, 2 = Decrease) Amount paid with original filing did not equal amount reported as paid with return Late payment and interest charges Transfer original information Filing status code (1 = Single, 2 = Married filing joint, 3 = Married filing separate) Federal adjusted gross income Schedule A adjustments Number of personal exemptions Schedule B credits Income based exemption credit Joint filing credit Schedule C, D and E credits and manufacturing equipment grant Earned income credit Adoption credit Form IT2210 interest penalty Use tax Income tax withheld (Includes Schedule K-1 withholding and estimates paid by trust) Estimated tax paid, extension payments, and prior year overpayment Refundable credits (Includes jobs, motion picture, historic preservation, and financial institutions tax credits ) Amounts previously paid Overpayment shown on original or previous amended or corrected return (Include donations) Year in which the net operating loss occurred Amount of net operating loss Filing date of federal Form 1040 return for year of loss Depreciation add back for year of loss Amount of federal refund requested on Form 1045 or 1040X Date federal refund approved Attaching a completed Form ITNOL worksheet from an earlier taxable year (1 = Yes, 2 = No) Modified taxable income from federal Form 1045 Schedule B:

6 OH2Yr OH6 Enter amounts from 2013 Form IT1040 Federal adjusted gross income Non Ohio municipal income Certain pass through entity Ohio taxes paid and pass through entity adjustment Federal interest and dividends subject to state taxation Reimbursement of college expenses previously deducted and noneducation expenditures Losses from sale or disposition of Ohio public obligations Nonmedical withdrawals from MSA Reimbursements previously deducted but not included in federal adjusted gross income Lump sum distribution add back and miscellaneous federal adjustments Add back for bonus depreciation and excess Section 179 expense US Obligations Bonus dep/sec 179 expense deduct Ohio earnings by res of neighbor st Military pay earned outside Ohio Military retirement income State or municipal tax refunds Refund of prior year item ded Repay of inc reported in prior yr Small business investor income Disability and survivor benefit Social Security and railroad College savings plan contributions Pell/Ohio taxable grants National Guard reimbursements Unsub medical and LTC insurance Funds deposited into an MSA Donor exp and development acct Wage expense not deducted Gains from Ohio obligations Personal/dependent exemptions Taxes Income tax Use tax Credits Schedule B credits and adoption credit Exemption credit Joint filing credit Resident and nonrefundable business credits Earned income credit Manufacturing equipment grant Refundable credits (Includes jobs, motion picture and historic preservation credits) Income tax withheld (Includes Schedule K-1 withholding and estimates paid by trust) Estimates (Includes 2013 overpayment) Other payments (Extension payment) Penalties and interest Donations

7 OHTPW OH items that will not default to 2014 amounts are marked with an asterisk (*) Print Tax Projection Worksheet Personal exemptions (Default = Federal Tax Projection Worksheet) Federal adjusted gross income (Default = Federal Tax Projection Worksheet) Non Ohio municipal income Certain pass through entity Ohio taxes paid and pass through entity adjustment Federal interest and dividends subject to state taxation Reimbursement of college expenses previously deducted and noneducation expenditures Losses from sale or disposition of Ohio public obligations Nonmedical withdrawals from MSA Reimbursements previously deducted but not included in federal adjusted gross income Lump sum distribution add back and miscellaneous federal adjustments Add back for bonus depreciation and excess Section 179 expense * * US Obligations Bonus depr/sec 179 expense deduct * Ohio earnings by res of neighbor st Military pay earned outside Ohio Military retirement income State or municipal tax refunds * Refund of prior year item ded * Repay of inc reported in prior yr * Small business investor income Disability and survivor benefit Social Security and railroad Default = Federal Tax Projection Worksheet taxable Social Security benefits plus 2014 taxable railroad tier II benefits College savings plan contributions Pell/Ohio taxable grants National Guard reimbursements Unsub health and LTC insurance Funds deposited into an MSA Donor exp and development acct Wage expense not deducted Gains from Ohio obligations Taxes Income tax (Force) * Use tax * Credits Schedule B credits and adoption credit Joint filing credit Resident and nonrefundable business credits * Earned income credit Manufacturing equipment grant Refundable credits (Includes jobs, motion picture, historic preservation, and financial institution tax credits) Income tax withheld (Includes Schedule K-1 withholding and estimates paid by trust) Estimates (Force) (Includes 2014 overpayment) Other payments * *

8 OHNonBus OH8 Use this section to modify the calculated amounts for Form IT2023 Part IV (A) Wages, salaries, tips, guaranteed payments State and local tax refunds Alimony received Pensions, annuities, IRA distributions Unemployment compensation, Social Security benefits Gain or loss from disposal of a pass through entity (ORC section ) Interest and dividends Capital gain or loss and other income Section 179 and depreciation add back and miscellaneous federal adj Income or loss from rental activity (Not already included in Part II) Total All Sources Ohio Source Use this section to modify the calculated amounts for Form IT2023 Part IV (B) IRA deduction Health savings account deduction Penalty on early withdrawal of savings Moving expense and alimony paid Section 179 and depreciation deduction and miscellaneous federal adj Other deductions from federal Form 1040 page 1 (Not already included in Part II) Total All Sources Ohio Source

9 OHSTCr OH9 State postal code State name The resident tax credit does not apply to Ohio residents who have equity investments in pass through entities that are subject to other states' income or non income taxes; if affected, force a different amount of Tax paid to other state Portion of Ohio adjusted gross income subject to other states' tax Tax paid to other state Calculated Force

10 OHSD OH10 School district Direct deposit and electronic funds withdrawal is available when filing electronically and is selected on Screen SDBank Residency (If not a full-year resident of the district) (N = Nonresident, P = Part-year) Dates of non residency: From To Part year or nonresident deduction (Force) (For districts using the traditional tax base method) Taxpayer Spouse Small business investor deduction add back (Force) Wages earned while a resident of the school district (Force) Net self employed income earned while a resident of the school district (Force) Depreciation expense adjustment

11 OHDA OH11 When filing the Ohio return electronically, electronic filing for Form IT DA can be suppressed on Screen ELF County of residence Place domiciled in for entire tax year (List names of city and state and city and country, if outside US) Places lived outside Ohio (List names of city and state and city and country, if outside US) Contact periods did not exceed 182 during taxable year (Electronic filing only) Filing a 2014 Ohio individual income tax return

12 OHPRR OH12 Federal adjusted gross income Non Ohio municipal income Certain pass through entity Ohio taxes paid and pass through entity adjustment Federal interest and dividends subject to state taxation Reimbursement of college expenses previously deducted Losses from sale or disposition of Ohio public obligations Nonmedical withdrawals from MSA, lump sum add back, and miscellaneous adjustments Reimbursements previously deducted but not included in federal adjusted gross income Noneducation expenditures from college savings account Add back for bonus depreciation and excess Section 179 expense US Obligations Bonus dep/sec 179 expense deduct Ohio earnings by res of neighbor st Military pay earned outside Ohio Military retirement income State or municipal tax refunds Refund of prior year item ded Repay of inc reported in prior yr Small business investor income Disability and survivor benefit Social Security and railroad College savings plan contributions Pell/Ohio taxable grants National Guard reimbursements Unsub medical and LTC insurance Funds deposited into an MSA Donor exp and development acct Wage expense not deducted Gains from Ohio obligations Personal/dependent exemptions Taxes Income tax Use tax Credits Schedule B credits and adoption credit Exemption credit Joint filing credit Resident and nonrefundable business credits Earned income credit Manufacturing equipment grant Refundable credits (Includes jobs, motion picture, historic preservation, and financial institution tax credits) Income tax withheld (Includes Schedule K-1 withholding and estimates paid by trust) Estimates (Includes 2013 overpayment) Other payments (Extension payment) Donations

13 OHPOA OH13 Taxpayer, spouse, or joint (T, S, J) Authorized signature: Name (Force) Title Telephone number (Force) Fax number Expiration date Representative firm Representative name Representative address City, state and zip code Telephone number Fax number E mail address Data transfers from federal Screen POA. Enter Tax Matters Information to generate the state Power of Attorney. Restrictions to this declaration (Enter "None" to indicate no restrictions)

14 OHPYNR OH14 If filing a joint return with different residency statuses for taxpayer and spouse, for best results select Part year Resident at File/Client Properties on the Ohio tab Residency (If filing jointly with different residency statuses) (R = Resident, P = Part-year resident, N = Nonresident) State of residency if not a resident of Ohio Country of residency if foreign Part year residency dates: From To Taxpayer Spouse Excluding wages from residents of neighboring states, Ohio calculates tax on income earned everywhere and allows a nonresident credit for the portion neither earned nor received in Ohio. The Ohio Nonresident Credit Worksheet shows the non Ohio amounts calculated for Form IT2023 and Ohio Schedule D. Worksheet amounts can be adjusted on Screen Adj and Screen Depr. Form IT2023 amounts can be adjusted on Screen NonBus and Screen BusApp. Adjusted gross income not from Ohio sources (Force) (Form IT1040 line 63) Schedule D (Force) Form 4797 (Force) Schedule E (Force) Net operating loss carryover (Enter as a positive number) Taxpayer Spouse

15 OHBusApp Description Unit Form T, S, J St at e OH15 Create a unitary group or other business with no federal activity (No data transfers from the federal 1040 return) Do not apportion this income (Enter X to exclude this activity from Form IT2023) Eligible for small business investor deduction Use this section to complete Form IT2023 Part II (A) Self employment income, guaranteed payments and/or pass through compensation Add back for expenses paid to related members and to certain investors' family members Ordinary income (loss) from trade or business activities Net income (loss) from rental activities and net royalties Net interest income and dividend income Net capital gain (loss) and other gain (loss) Add adjustments of I.R.C. section 168(k) and qualifying 179 expense (Force) Other items of K 1 income Miscellaneous federal adjustments Self employment deductions: Keogh, SIMPLE and other qualified pension plans Self employment tax (Force) Self employed health insurance Deduct adjustments for the depreciation expenses added back in the prior five years (Force) Other items of deduction and loss separately stated on federal Schedule K 1 Other business income deductibles Miscellaneous federal adjustments Revised Code section gain or (loss) Use this section to complete Form IT2023 Part II (B) Total All Sources Ohio Source Apportionment for business income: Property owned Annual rent times 8 Payroll Sales Use this section to complete Form IT2023 Part III, income apportionment The Ohio source amount is determined by this order of priority: 1. Ohio apportionment ratio (Force), if entered 2. Apportionment for business income statement, if entered 3. If an Ohio percentage is allocated on federal Screen C, federal Screen Rent, federal Screen F, federal Screen 4835, federal Screen K1 or federal Screen K1T 4. If none of the above, Ohio apportionment ratio is set to when State = OH and to zero ( ) when State is not = OH Total All Sources Ohio Source Ohio apportionment ratio (Force) (Maximum value ) Ohio percentage from federal allocation, displayed as a ratio Request for deviation from statutory allocation and apportionment provisions (Per Revised Code sections through )

16 OHSDAmnd OH16 School district The Department of Taxation does not support filing school district amended returns electronically Reasons for amending: Explanation of corrections Residency status Amount paid with original filing did not equal amount reported as paid with return Late payment and interest charges Transfer original information Filing status code (1 = Single, 2 = Married filing joint, 3 = Married filing separate) Traditional tax base school district taxable income Earned income tax base school district taxable income Senior citizen credit Interest penalty on underpayment of estimated tax School district income tax withheld School district estimated tax paid, extension payments, and 2013 overpayment Amounts previously paid Overpayment shown on original or previous amended or corrected return Do not recalculate estimated tax payments (Retain estimates as originally calculated) 1st payment 2nd payment 3rd payment 4th payment Overpayment applied to 2015 estimated tax Originally calculated

17 OHPen OH17 Date return filed (Default is due date of return) Suppress penalties on return: (Applies to both Form IT1040 and Form SD100 returns) Underpayment of estimated tax 1 = Suppress Form IT2210 and SD2210 penalties on returns 2 = Print Forms IT2210 and SD2210, suppress penalties on return Late filing interest Failure to pay Failure to file 2013 tax State withholding and refundable pass through entity credit by quarter: (If not paid evenly throughout the year) 1st quarter 2nd quarter 3rd quarter 4th quarter Annualize income for Form IT2210 Federal adjusted gross income (Force) Annualized additions to federal AGI (Force) Annualized deductions from federal AGI (Force) Retirement income credit (Force) Qualifies for joint filing credit (Force) (1 = Yes, 2 = No) 1/1 3/31 1/1 5/31 1/1 8/31 Explanation of waiver request (Required for waiver calculation) Amount (If not waiving entire underpayment penalty)

18 OHK1 EIN Name of entity Unit T, S, J St at e OH18 For electronic filing only. Enter original data on federal Screen K1, federal Screen K1 3 and K1 St2 State withholding Percentage of ownership (xxx.x)

19 OHK1T EIN Name of entity Unit T, S, J St at e OH19 For electronic filing only. Enter original data on federal Screen K1T, federal Screen K1T 2 and K1T St2 State estimated tax paid on behalf of beneficiary Percentage of beneficiary's year end distribution (xxx.x)

20 OH10 OH20 Enter complete Spouse information only if filing joint Form IT 10 electronically When filing federal return electronically, electronic filing for Form IT 10 can be suppressed on Screen ELF County (First four letters prints on form) No income in Ohio and moved to Date of move Ohio wages but full time resident of reciprocal state: Kentucky Indiana West Virginia Michigan Pennsylvania Ohio taxable income of $10,000 or less State of residence of nonresident service member Ohio mailing address State of residence of civilian spouse of nonresident military member Taxpayer/ Joint Spouse

21 OHBank OH21 Ohio direct deposit and electronic funds withdrawal are available only when filing electronically Suppress direct deposit of Ohio refund Use Refund Advantage for refund deposit (Available when filing electronically and a bank product is selected on federal Screen RAL) Enable electronic funds withdrawal for a balance due return Date of withdrawal (If other than original due date of return) Amount of withdrawal (If other than balance due on return) Enter account information for Ohio direct deposit or electronic funds withdrawal. Primary and secondary account information transfers from federal Screen Bank. Electronic funds withdrawal may not use IRA or 529 accounts and uses primary account only Direct deposit defaults 100% of refund to first account when allocation of dollar amount or percentage is not entered Routing transit number Name of financial institution Depositor account number Type of account Deposit or withdrawal (1 = Savings, 2 = Checking), Deposit only (3 = IRA savings, 4 = IRA checking, 5 = College Advantage 529 savings) Non US financial institution (International ACH transaction) Amount of refund deposited to this account in dollars OR percent: (When multiple accounts are used) Dollar amount Percent (xxx.xx) College Advantage beneficiary (For account type #5) SSN First MI Last name Secondary account #1: Routing transit number Name of financial institution Depositor account number Type of account 1 = Savings, 2 = Checking, 3 = IRA savings, 4 = IRA checking, 5 = College Advantage 529 savings Non US financial institution (International ACH transaction) Amount of refund deposited to this account in dollars OR percent: Dollar amount Percent (xxx.xx) College Advantage beneficiary (For account type #5) SSN First MI Last name Secondary account #2: Routing transit number Name of financial institution Depositor account number Type of account 1 = Savings, 2 = Checking, 3 = IRA savings, 4 = IRA checking, 5 = College Advantage 529 savings Non US financial institution (International ACH transaction) Amount of refund deposited to this account in dollars OR percent: Dollar amount Percent (xxx.xx) College Advantage beneficiary (For account type #5) SSN First MI Last name

22 OHELF OH22 When filing the Ohio return electronically, electronic filing for school district return(s) can be suppressed on Screen SDELF Suppress electronic file for all Ohio returns when filing federal return electronically Suppress electronic file for Form IT 1040 when filing federal return electronically Suppress electronic file for Form IT 10 when filing federal return electronically Suppress electronic file for Form IT DA when filing federal return electronically Paper filing: (Global option to suppress printing of Form IT Waiver can be entered in Setup/1040 Individual/Ohio/ Other Return Options) IRS error reject code (If not e-filing Ohio due to federal reject) Global option to accept the perjury statement can be entered in Setup/1040 Individual/Ohio/Other Return Options The following must be displayed for Taxpayer's acceptance: Under penalties of perjury, I declare to the best of my knowledge and belief, the Ohio income tax return and if applicable, the Ohio school district income tax return, the Income tax information notice, and the Affidavit of non Ohio residency is true, correct, and complete. I also declare under penalties of perjury that if I am filing a return with my spouse, I am authorized to make this declaration on his/her behalf and to file the return for both of us. Data entry in this section is used in the electronic file instead of the preparer selected in Setup > System/Office Configuration > Preparers Name Phone number (Optional) Identification number (Enter one number only) Social security number ( xxx-xx-xxxx) Preparer tax identification number (Pxxxxxxxx) Type of preparer: Non paid Self prepared Non paid information: Address City State Zip code

23 OHSDBank OH23 School district School district direct deposit and electronic funds withdrawal are available only when filing electronically. Suppress direct deposit of school district refund Enable school district electronic funds withdrawal for a balance due return Date of withdrawal (If other than original due date of return) Amount of withdrawal (If other than balance due on return) Enter account information for School District direct deposit or electronic funds withdrawal. Primary account information transfers from federal Screen Bank. Routing transit number Name of financial institution Depositor account number Type of account (1 = Savings, 2 = Checking) Non US financial institution (International ACH transaction)

24 OHSDELF OH24 School district Multiple school district returns can be electronically filed separate from the Ohio state return Suppress this district's electronic file when filing state return electronically

25 OHDiscl OH25 Global option to accept the disclosure statement can be entered in Setup/1040 Individual/Ohio/Other Return Options The following must be displayed for Taxpayer's acceptance: Taxpayer accepts the disclosure (Applies when using direct deposit) Individual Retirement Checking or Savings Account (IRA) If the refund is deposited into an IRA after April 15th, taxpayers must contact their financial institution where the IRA is held to determine which yea IRA will be applied. If the financial program, a Vanguard Money Market option will be created to accept the tax refund deposit as the Guaranteed Sav Fund is closed to new contributions. If the account only has a Fifth Third Certificate of Deposit option within the CollegeAdvantage program the tax r will be deposited into the savings account that was established when the Certificate of Deposit was opened. The deposit will be applied to the invest options within an account on a pro-rata basis with any rounded amount applied to the fund with the higher value at the time of deposit. 529 CollegeAdvantage Account By depositing into a CollegeAdvantage 529 Savings account you are agreeing to the terms and conditions stated within the most recent Offering Statement and Participation Agreement which you should read prior to investing at: / userfiles/ media/ 32_Offering%20St at ement %20March%201,% pdf Investments in 529 college savings plans involve investment risk. Although plans are established and maintained by states, the states do not provide guarantees against investment loss. As with any investment in a mutual fund or other equity security, an investment in a 529 college savings plan ma decrease in value. Furthermore, although the past performance of available investment options in a 529 college savings plan may be one of several appropriate factors to consider in choosing an investment, such past performance is not necessarily indicative of how a particular investment will pe in the future. Participation in the College Advantage 529 savings program does not guarantee that contributions and the investment return on contributions, if any be adequate to cover future tuition and other higher education expenses or that a beneficiary will be admitted to or permitted to continue to attend institution of higher education. Returns on contributors' investments in the College Advantage 529 savings program are not guaranteed by the state the contributors to the College Advantage 529 savings program assume all investment risk, including the potential loss of principal and liability for penalties such as those levied for non-educational withdrawals. The state shall have no debt or obligation to any contributor, beneficiary, or any othe person as a result of the establishment of the program, and the state assumes no risk or liability for funds invested in the College Advantage 529 savi program. Personal Checking or Savings Account / IRA / 529 CollegeAdvantage Account The Ohio Department of Taxation is not responsible for the misapplication of a direct deposit refund into a checking, savings, IRA or 529 CollegeAdvantage account that is caused by error, negligence or malfeasance on the part of the taxpayer, electronic filer, financial institution, or any their agents.

26 OHAmend2 OH26 Do not recalculate estimated tax payments (Retain estimates as originally calculated) 1st payment 2nd payment 3rd payment 4th payment Overpayment applied to 2015 estimated tax Originally calculated

27 OHSBD Description Unit Form T, S, J St at e OH27 Create a business with no federal activity (No data transfers from the federal 1040 return) Eligible for small business investor deduction Self employment income, guaranteed payments and/or pass through compensation Add back for expenses paid to related members and to certain investors' family members Ordinary income (loss) from trade or business activities Net income (loss) from rental activities and net royalties Net interest income and dividend income Net capital gain (loss) and other gain (loss) Add adjustments of I.R.C. section 168(k) and qualifying 179 expense (Force) Other items of K 1 income Other required adjustments Self employment deductions: Keogh, SIMPLE and other qualified pension plans Self employment tax (Force) Self employed health insurance Deduct adjustments for the depreciation expenses added back in the prior five years (Force) Other items of deduction and loss separately stated on federal Schedule K 1 Other business income deductibles Other required adjustments Apportionment for business income: Property owned Annual rent times 8 Payroll Sales Total All Sources Ohio Source Ohio apportionment ratio (Force) (Maximum value ) Ohio percentage from federal allocation, displayed as a ratio

28 OHSDEst OH28 School district Application of 2014 overpayment 1 = Refund 100% of overpayment 5 = Apply amount specified below to estimates until exhausted, refund excess 2 = Apply 100% of overpayment to 2015 estimate, refund excess 3 = Apply to first estimate, refund excess 6 = Apply to first and second estimates, refund excess 7 = Apply 100% of overpayment to 2015 estimates, no refund 4 = Apply equally to each estimate, refund excess 8 = Apply amount specified below to 2015 Amount for code 5 or 8 Do not calculate estimates for code 7 or 8 (If Estimates - declaration for 2015 is blank) School district estimated payments for 2014 are entered on federal Screen St Pmt. The Department of Taxation does not support filing school district estimated payments electronically. *Adjust printing of filing instructions on federal Screen Est for codes 4 and 7. Estimates declaration for = Use 2014 liability (Default when overpayment applied to 2015) 3 = Use 2014 liability even if less than $500 4 = Print vouchers with amount fields blank * 9 = Use amounts entered below Withholding adjustment Amount for code 2 Amounts for code 5, 9 or 2015 estimates paid: 1st payment 2nd payment 3rd payment 4th payment Amounts for code 6: Taxable income Credits Do not proforma 2015 declaration code, use code 1 or code 3 for 2016 estimates 1 = Use current year liability, 3 = Use current year liability even if less than $500 Amount to round up each estimate Treat 4th quarter estimate as due on 12/31/15 School district number (Force) Estimated tax rate (Force) (x.xxxx) 5 = Use amounts entered below, before overpayment 2 = Use 2014 liability adjusted by amount below 6 = Use 2014 amounts adjusted by amounts below Number of 2015 vouchers desired 4 = Four vouchers 3 = Last three vouchers 2 = Last two vouchers A = First voucher B = Second voucher C = Third voucher 7 = Suppress printing of vouchers * 1 = Last voucher

29 OHSDExt OH29 School district The Department of Taxation does not support filing school district extensions electronically Calculate extension Extended due date Extension payment actually made; reportable on main return: (Apportion payment for Filing Status Optimization) Taxpayer/Joint Spouse Balance due on extension (Force)

30 OHSDPen OH30 School district Date return filed (Default is due date of return) Late filing interest and penalties can be suppressed on Screen Pen 2013 tax For earned income school districts, annualize using the Ohio taxable income (Force) fields and do not use the Part year or nonresident deduction Annualize income for Form SD2210 Ohio taxable income (Force) Part year or nonresident deduction (Force) 1/1 3/31 1/1 5/31 1/1 8/31

31 OHSDW2Wh OH31 T, S District Number School District Name School District Withholding School District Wages (Force) For electronic filing only Standard/Non standard W 2 (S or N) Corrected Military wages For Electronic Filing Only d Control number b Employer's ID number 1 Wages, tips 2 Fed W/ H c Employer's name, address, city, state and ZIP code 3 SS wages 4 SS W/ H 5 Medicare wages 6 Medicare W/H 7 SS t ips 8 Allocated tips d Employee's social security number 10 Dependent care benefits e Employee's name, address, city, state and ZIP code 11 Nonqualified plans St at ut ory employee Ret irement plan Third-party sick pay 14 Other Name control 15 St at e Employer's state ID number 16 State wages 17 St at e W/ H 20 Locality name 18 Local wages 19 Local W/H

32 OHDepr OH33 Calculates the Ohio Schedule A addition for assets placed in service during the tax year Bonus depreciation adjustment Depreciation addition federal Screen K1-St Section 179 expense Section 179 expense from K 1's 6/6 depreciation add federal Screen K1-St Section 179 expense from 6/6 K 1's Calculated Amount Force Force Total Taxpayer Total Spouse Total Taxpayer Total Spouse K 1's designated as 6/6 addition Maximum Section 179 expense allowed (Force) Six sixths add back required (for bonus depreciation adjustment above) The portion of adjustments that can be allocated to Ohio (for assets placed in service during the tax year) affects Form IT 1040 Line 63 Calculated Ohio Source Amount Force Bonus depreciation adjustment Depreciation addition federal Screen K1-St Section 179 expense Section 179 expense from Schedule K 1's 6/6 depreciation addition federal Screen K1-St Section 179 expense from 6/6 Schedule K 1's Calculates the Ohio Schedule A deduction as one fifth of the original add back amount. The Ohio source amount affects Form IT 1040 Line 65. Assets Placed In Service Ohio Source Amount For PY/NR Add Back Amount Total Taxpayer Total Spouse Enter only the pass through subtraction not already included in the Adjustments for Prior Federal Depreciation and Section 179, above Depreciation subtraction federal Screen K1-St Calculated Amount Total Taxpayer Total Spouse Depreciation subtraction allocated to Ohio federal Screen K1-St Force Total Taxpayer Calculated Ohio Source Amount Force Total Spouse Force Calculates the Ohio Schedule A deduction as one sixth of the original add back amount. The Ohio source amount affects Form IT 1040 Line 65. Assets Placed In Service 2013 Ohio Source Amount For PY/NR Add Back Amount Total Taxpayer Total Spouse

33 OHDepr2 OH34 No depreciation addback required Calculates the Ohio Schedule A addition for assets placed in service during the tax year that qualifies for the 2/3 calculation 2/3 of bonus depreciation Calculated Amount Total Taxpayer Total Spouse Force Total Taxpayer Force Total Spouse Depreciation addition federal Screen K1-St Section 179 expense Section 179 expense from K 1's Maximum Section 179 expense (Force) The portion of adjustments that can be allocated to Ohio (for assets placed in service during the tax year) affects Form IT 1040 Line 63 Calculated Ohio Source Amount Force 2/3 of bonus depreciation Depreciation addition federal Screen K1-St (Ohio 2/ 3) Section 179 expense Section 179 expense from Schedule K 1's Calculates the Ohio Schedule A deduction as one third of the original add back amount. The Ohio source amount affects Form IT 1040 Line 63. Assets Placed In Service Ohio Source Amount For PY/NR Add Back Amount Total Taxpayer Total Spouse Enter only the pass through subtraction not already included in the Adjustments for Prior Federal Depreciation and Section 179, above Depreciation subtraction federal Screen K1-St Calculated Amount Total Taxpayer Total Spouse Depreciation subtraction allocated to Ohio federal Screen K1-St Force Total Taxpayer Calculated Ohio Source Amount Force Total Spouse Force

34 OHExt OH35 Calculate extension Extended due date Extension payment actually made; reportable on main return: (Apportion payment for Filing Status Optimization) Taxpayer/Joint Spouse Balance due on extension (Force) Additional payment The Department of Taxation does not support filing state extensions electronically Date Paid Amount

35 OHOthWH OH36 Income Description Unit Form T, S, J Enter state withholding in federal screens. Additional entries on this screen are used to complete withholding forms, required 2 D barcode data, and electronic filing records, if applicable. Not eligible for electronic file Alternate Form code Payer EIN Name Address City, state, zip code Foreign country code and name Foreign province or county Foreign postal code Telephone number Account number Corrected Income Federal income tax withheld First state income and withholding Second state income and withholding State Income Withholding State ID Number Other form amounts: (Forms 1099-M, 1099-G, 1099-DIV, 1099-INT and 1099-OID) Miscellaneous information: Tax year (Form 1099-G) Foreign country and tax (Forms 1099-INT and 1099-DIV) Form 1099 OID box

36 OH2YrN OH37 Enter amounts from 2013 Form IT1040 Non Ohio portion of state adjusted gross income Ohio adjusted gross income Income allocation factor (xxx.xx) Personal and dependent exemptions Income tax (Form IT1040, line 6) Nonrefundable credits from Schedule B Exemption credit Joint filing credit Nonresident credit from Schedule D Earned income credit Manufacturing equipment grant, business credits from Schedule E and adoption credit Other taxes (Use tax) Income tax withheld Estimates (Includes 2012 overpayment) Other payments (Extension payment) Refundable credits (Includes jobs, motion picture and historic preservation credits, Schedule K-1 withholding, and estimates paid by trust) Penalties and interest Donations

37 OHPRRN OH38 Non Ohio portion of state adjusted gross income Ohio adjusted gross income Income allocation factor (xxx.xx) Personal and dependent exemptions Income tax (Form IT1040, line 6) Nonrefundable credits from Schedule B and adoption credit Exemption credit Joint filing credit Nonresident credit from Schedule D Earned income credit Manufacturing equipment grant and nonrefundable business credits from Schedule E Other taxes (Use tax) Income tax withheld Estimates (Includes 2013 overpayment) Other payments (Extension payment) Refundable credits (Includes jobs, motion picture, historic preservation, financial institutions tax credits, Schedule K-1 withholding, and estimates paid by trust) Donations