| State of Treasury | website |
| Department of Taxation | website |
| Certificate of Good Standing | |
| How Dissolve Business | |
| Register Agent | |
| Power of Attorney | |
| Register New Business | |
| Tax Returns | Info – Who Must File NonResidents for full year – file Forms IT 1040 and IT NRC 1. Ohio-Sourced Income: The K-1 indicates you have income from a business operating in Ohio, which is subject to tax. 2. Withholding: Even if the partnership paid withholding tax on your behalf to Ohio (often reported on IT 1140), you still likely need to file an IT 1040 to report the income and claim credit for that tax. 3. Exceptions: You may not need to file if your Ohio income tax base is $0 or less, or if your tax liability is fully covered by specific credits. 4. Exception Reciprocity: If you live in a border state (IN, KY, WV, MI, PA), reciprocity only applies to wages, not usually to partnership income (K-1). 5. Exception: Nonresidents living in a border state (IN, KY, MI, PA, WV) who only have wage income in Ohio may not need to file. 6. Municipal Tax: If you worked in a RITA (Regional Income Tax Agency) municipality, you may also need to file Form 37. |
| NonResident with K-1 | File 1. OH IT 1040 (select nonresident) 2. OH K-1 3. OH IT NRC – enter info from K-1 statement (sees section a t top apportionment ratio – within ohio, total everywhere |
