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Ohio part-year and nonresident income calculations

Ohio Form IT NRS - Ohio Nonresident Statement is a calculating form in UltraTax CS. Part-year residents and nonresidents of Ohio use the form to establish the amount of Ohio adjusted gross income not earned or received in Ohio. UltraTax CS uses the amount on Ohio Schedule D to determine the nonresident credit.
UltraTax CS uses federal data entry, the AGI worksheet, and the Ohio Adj and
Ohio Depr
 screens to determine the non-Ohio portion of income and adjustments. These amounts are shown on the Ohio Nonresident Credit Worksheet and are combined with data entered on the Ohio NonBus and
Ohio BusApp
 screens to complete Form IT NRS.
When filing a part-year resident or nonresident Ohio return, use the
Ohio Source (Force)
 fields on the Ohio Adj and
Ohio Depr
 screens to change the amount of Ohio Schedule A additions and subtractions allocated to Ohio.
Use the
Ohio NonBus
 screen to change the non-Ohio allocation of federal adjusted gross income items.
Use the
Ohio BusApp
 screen to apportion business and pass-through income and adjustments.
Each federal business entity entered generates a unit of the
Ohio BusApp
 screen. Each unit of the
Ohio BusApp
 screen creates a unit of Form IT NRS, Page 2. Because the Department of Taxation requires all unitary business entities to be treated as a single entity for apportionment purposes, some activities should be combined. To combine unitary activities, mark the
Do not apportion this income
 field on the
Ohio BusApp
 screen for each activity in the group; add a unit of the
Ohio BusApp
 screen with an appropriate description; and enter the net group amounts for each income, deduction, and apportionment item. Form IT NRS, Page 2 will show that unitary entry and not its individual activities.
Rather than use the result from Form IT NR, the amount of Ohio adjusted gross income that was not earned or received in Ohio can be forced on the
Ohio PYNR
 screen.
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