IT 1140: 2025 Pass-Through Entity and Trust Withholding Tax Return (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
Ohio IT 1140 is the 2025 Pass-Through Entity and Trust Withholding Tax Return. It reports withholding tax and entity tax liabilities, payments, and any refund or balance due, with schedules for qualifying pass-through entities to calculate income adjustments, Ohio apportionment,
Who files this form
The 2025 Ohio IT 1140 is a pass-through entity and trust withholding tax return. It lists S corporations, partnerships, limited liability companies and trusts as entity types.
- Qualifying pass-through entities use Schedule I to calculate their adjusted qualifying amount and tax due.
- Trusts use Schedule III to calculate tax for nonresident individual beneficiaries. It covers distributions of income or gain attributable to the trust’s ownership or disposition of tangible personal property or real property located in Ohio.
The form does not provide complete rules for deciding who must file.
What you'll need
Have the information needed for the applicable parts of the return:
- Entity or trust name, address, FEIN, entity type and reporting-period dates.
- Investor or beneficiary counts and ownership percentages for those included on the return.
- Qualifying investors’ shares of income, gain, expense and loss, plus applicable additions and deductions.
- For pass-through entities, property, payroll and sales amounts within Ohio and everywhere for the apportionment worksheet.
- For trusts, the distributions described in Schedule III and applicable additions and deductions.
- Estimated payments, prior-year overpayments claimed on this return and amounts already paid with an original or amended 2025 return.
- For an amended return, overpayments previously requested.
If paying by check, include the Ohio IT 1140 OUPC payment coupon.
How to file
Complete the applicable schedules and transfer the tax due to line 1. Enter payments and calculate the overpayment or balance due. Sign and date the return.
Mail to:
Ohio Department of Taxation
P.O. Box 181140
Columbus, OH 43218-1140
If paying by check, make it payable to Ohio Treasurer of State. Include the Ohio IT 1140 OUPC and write the entity’s FEIN on the check.
If filing as a result of a Federal Partnership Adjustment, check that box and complete the required State Partnership Representative information, including the representative’s signature.
The form directs filers to tax.ohio.gov for instructions. The supplied text does not provide e-filing directions.
Common mistakes
- Use only black ink, UPPERCASE letters and whole dollars.
- Check only one entity type.
- Do not staple or paper clip the return.
- Do not write in areas marked for department use only.
- For a negative amount, put a minus sign in the box provided. Follow the specific instructions to enter zero on lines 6 and 23 when the calculated amount is negative.
- Do not claim tax credits on the IT 1140. The form states that no credits are allowed.
- Carry apportionment ratios to six decimal places. If a factor’s “Total Everywhere” amount is zero, adjust the remaining factors’ weights as directed so they total 100%.
- Do not omit the required signature.
Questions people ask
Must I file both the IT 1140 and IT 4708 for the same period?
No. The form says filing both for the same filing period is not required. If the entity has filed or will file the IT 4708 for that period, check the corresponding box on the IT 1140.
Can I apply an overpayment to next year?
Yes. Enter the amount to apply toward next year’s liability on line 9. Line 10 is the refund amount, calculated by subtracting line 9 from line 8.
What happens if my refund or balance due is $1.00 or less?
No refund is issued if the refund is $1.00 or less. No payment is necessary if the amount owed is $1.00 or less.
Can I authorize my preparer to discuss the return with the department?
Yes. Check the preparer authorization box on the return.