Current through all regulations passed and filed through September 16, 2024
(A)
Pursuant to division (F) of section
5747.05 of the Revised Code, a
taxpayer will provide the following documentation to substantiate the credits
allowed under section
5747.05 of Revised Code:
(1)
For a nonresident
credit claimed pursuant to division (A) of section
5747.05 of the Revised
Code:
(a)
A
completed copy of the Ohio nonresident credit calculation form prescribed by
the tax commissioner;
(b)
Federal wage and income statements;
(c)
Federal and Ohio
K-1s;
(d)
The taxpayers' federal return, with accompanying
schedules (including schedules C, E, and F), as filed with internal revenue
service;
(e)
Any other documentation that proves an element of the
taxpayer's nonresident credit.
(2)
For a resident
credit claimed pursuant to division (B) of section
5747.05 of the Revised
Code:
(a)
A
completed copy of the Ohio resident credit calculation form prescribed by the
commissioner;
(b)
Federal wage and income statements;
(c)
Income tax
returns, including composite income tax returns on which the taxpayer is
included, for other states or the District of Columbia:
(d)
Copies of refund
checks issued by other states or the District of Columbia, if
applicable:
(e)
Proof of payment of income tax to another state or the
District of Columbia, if applicable:
(f)
Any other
documentation that proves an element of the taxpayer's resident
credit.
(3)
For the joint filing credit allowed under division (E)
of section 5747.05 of the Revised
Code:
(a)
Federal wage and income statements for both
spouses;
(b)
The taxpayers' federal return, with accompanying
schedules (including schedules C, E, and F), as filed withiInternal revenue
service;
(c)
Any other documentation that proves an element of the
taxpayer's joint filing credit.
(B)
The documentation
listed in paragraphs (A)(1) and (A)(2) of this rule should be used by an
individual who claims both the resident credit and nonresident credit during
one taxable year.
(C)
When claiming a credit under section
5747.05 of the Revised Code, the
taxpayer will, when feasible, provide documentation relevant to the taxable
year at issue when filing the taxpayer's Ohio income tax return. If the
documentation is not provided with the return, the taxpayer will provide the
information upon request of the commissioner.
