Ohio – Form NRC – Nonresident Income Allocation and Apportionment

Article: 50563

Overview

If you are a nonresident or part-year resident of Ohio, but you earned income that appears on your federal return and you are required to file an Ohio IT-1040, you must allocate and/or apportion income to determine your Ohio taxable income. This is done using the NRC – Income Allocation and Apportionment form.

Who Should Use the NRC Form?

You must complete the NRC – Income Allocation and Apportionment form if:

• You are a nonresident or part-year resident of Ohio,
• You are filing Form IT-1040, and
• Your federal adjusted gross income includes income that is:
  • Earned both inside and outside of Ohio, or
  • Needs to be apportioned between Ohio and another state (e.g., business income, pass-through income, wages earned across state lines).

Note: This form ensures that only income earned in Ohio is taxed by the state if you do not reside in Ohio for the full year.

How to Report

1. Navigate to the State Taxes section on the left-hand side of the screen.
2. Click the link: I’d like to see the forms I’ve filled out or search for a form.
3. In the dropdown menu, select Ohio.
4. Click on the General tab.
5. Select NRC – Income Allocation and Apportionment to open the screen.
6. Enter all applicable information. Note: Green-highlighted fields are override entries—these fields overwrite data that may flow automatically from other parts of your return. Only use these if you are manually adjusting amounts.
7. Click Save once complete.

Additional Resources

For further guidance, see: Ohio IT-1040/SD-100 Booklet – 2024 Instructions