IT NRC: 2025 Nonresident Credit and Part-Year Resident Credit (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
Ohio Form IT NRC calculates the 2025 nonresident credit for full-year nonresidents and part-year residents. It reports federal and Ohio income amounts and includes sections for Ohio business income, apportionment, and depreciation adjustments.
Who files this form
The 2025 Ohio IT NRC is for individuals who were full-year nonresidents or part-year residents of Ohio during tax year 2025.
- Full-year nonresidents and part-year residents complete Section I, Part A.
- Only part-year residents complete Section I, Part B. Part-year residents must also enter their dates of Ohio residency.
- Full-year Ohio residents generally should not complete this form. However, a full-year resident filing jointly with a nonresident or part-year resident spouse should include all of their income in Column B.
What you'll need
Have these returns, schedules, and details available, as applicable:
- Your federal return, including income and deduction amounts.
- Your Ohio IT 1040, line 3, and Ohio Schedule of Credits, line 37.
- Your Ohio Schedule of Adjustments and Ohio Schedule of Business Income, line 13.
- Your Social Security number and dates of Ohio residency, including your spouse’s residency dates if filing jointly.
If you received business income or loss, you may also need:
- Business names, FEINs or SSNs, ownership percentages, and your share of federal business income.
- Federal Schedules B, C, D, E, and F, as applicable.
- Ohio and total-everywhere property, payroll, and sales amounts for Section III.
- Ohio IT K-1 forms, if you are eligible to use them instead of completing Section III.
- Detailed computations to enclose for R.C. 5747.212 income apportioned to Ohio on Section III, line 17.
Common mistakes
- Use black ink and whole dollars only.
- Do not include on Section I, line 1 amounts paid by a pass-through entity in which you have a 20% or greater direct or indirect ownership interest.
- In Section II, Column A is your share of income reported for federal income tax purposes. It is not the sum of Columns B and C.
- List businesses from highest to lowest Ohio apportioned income, including businesses with no Ohio apportionment.
- If Section II, line 22, Column C is zero or less, stop there and enter that amount on Section I, line 5. Otherwise, continue to lines 23 and 24.
- On Section I, line 19, carry the result to four digits without rounding. If it is greater than 1, enter 1.
Questions people ask
What goes in Columns A and B of Section I?
Column A is the total income included on your federal return for each line. Column B is income earned or received in Ohio from the corresponding sources.
Do I report businesses that have no Ohio apportionment?
Yes. Section II requires each business from which you received business income or loss, including businesses with no Ohio apportionment. Section III is not required for businesses with no Ohio apportionment.
Can I use an Ohio IT K-1 instead of completing Section III?
Certain taxpayers who receive an Ohio IT K-1 may attach a copy instead of completing Section III for that entity. Those taxpayers should check the IT K-1 box and report its amounts in Section II, Columns B and C. The form does not specify who qualifies for this option.
Where do I report the calculated nonresident credit?
Multiply Section I, line 19 by Ohio Schedule of Credits, line 37. Enter the credit on IT NRC Section I, line 20 and Ohio Schedule of Credits, line 38.