Help with Non-Resident IR-25.

[sasompo]

First time preparing an Ohio return, I have a NR that got a K-1 from OH with state W/H. It seems like OH calculates in Part A of the IT NRC the Depreciation adjustment twice? Can anyone confirm that this is correct? 

The client also got a K-1 for Columbus. If the Columbus withholding is correct, do I have to file a IR-25? It would seem from the instructions that I would need to file. Although, I saw on a different thread (see link below) that he might not be required to file. https://accountants-community.intuit.com/questions/878511-how-do-i-electronically-file-ohio-city-inc...

[George4Tacks]

@TAXOH might be willing to help with this

[TAXOH · Accepted solution]

No filing requirement for Columbus.

[IRonMaN]

I think Christopher has filed for enough years already so it is good to hear he doesn't have to file any longer.

[TAXOH]

LOL

[sasompo]

@IRonMaN  I got that! I guess I am not that much of an accountant......

[sasompo]

@TAXOH Thank you for the response. I guess I understood what you wrote in the thread that I posted (even though according to the Columbus instructions I would probably have to file). Do you know about my first question? The OH K-1 shows the Federal income and then adds in the depreciation to bring up the OH income. Now on the form it shows the OH income from the K-1 and it is re-adding the Depreciation again. It doesn't seem  correct just wondering if I am somehow doing the input wrong.

[TAXOH]

You're welcome and no that doesn't seem correct on the depreciation.   Where is the form pulling the numbers from?

[sasompo]

OH income from Line 24 on Form IT NRC p2 and the Depreciation from Line 22 Column B of the same page. These numbers are coming from From IT NRC p3 Section 3 where my input was the amounts from the K-1 received.

[TAXOH]

On p3 did you check the box that an Ohio K1 is attached and fill out only the 3 boxes and skip part a b and c?

[sasompo]

Yes.

[TAXOH]

So on page 3 you only entered 2 numbers from the Ohio K1?

[sasompo]

No i entered 3 numbers all in that box. Fed Income, Ohio Depr. Adj., and Ohio taxable income.

[TAXOH]

What lines have $ amounts in Part A?

[sasompo]

No numbers in part A.

[TAXOH]

I'm not seeing any problem when I put one in.  Where are you seeing the depreciation adjustment twice then?

[sasompo]

Form IT NRC p1 Line 5 and Line 6. Line 5 shows the net amount (that includes the adjustment) and then line 6 shows the Depreciation adjustment again.

[TAXOH]

Sorry but I can't duplicate the problem.  I rarely have to do a nonresident Ohio return because I am in Ohio.

[sasompo]

Ok. Thanks anyways. I'll see if I can figure it out and if I do I'll post a solution here.

[TAXOH]

You're welcome and good luck.  If I have time tomorrow I'll play around with it a bit more and if I figure anything out I'll let you know.

[sasompo]

Figured it out. I guess I didn't read box C carefully enough. It only wanted line 1a from the K-1. I thought it wanted me to put in box C the total of box 1 and box 2. It's all good now! Thank you for answering so quickly each and every time! I think I got a little understanding of OH state tax law. Let me know if you need any help on NJ and I'll be glad to assist.

[TAXOH]

I'm glad you got it figured out and thanks for posting back about what it was.