IT RCTE: 2025 Trust/Estate Resident Credit (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
Ohio Form IT RCTE calculates the resident credit for trusts and estates. It lists income taxed and taxes paid to other states or the District of Columbia, with separate calculations for estates and trusts. Include this form with Ohio IT 1041.
Who files this form
Ohio resident trusts and estates must use IT RCTE to calculate their resident credit for income subject to income tax by another state or the District of Columbia.
Nonresident trusts and estates are not entitled to this credit and should not use this form. Income earned in a state without a trust/estate income tax does not qualify for the credit.
What you'll need
Have the following forms and information available:
- The trust’s or estate’s name, FEIN, and tax year.
- Ohio IT 1041. Estates use Ohio taxable income from line 3 and tax liability from line 8, along with their total nonrefundable credits. Trusts use modified Ohio taxable income from line 7 and tax liability from line 8.
- Information from income tax returns filed with other states or the District of Columbia, including the qualifying income taxed and income taxes paid for the current tax year.
- The PTE and Fiduciary Income Tax Schedule of Credits, where the calculated credit is entered on line 32.
Include IT RCTE with Ohio IT 1041 and keep a copy for the trust’s or estate’s records.
How to file
- Complete Schedule I for an estate or Schedule II for a trust.
- List qualifying income taxed in Column A and taxes paid in Column B next to each applicable state abbreviation or “DC.”
- Follow the calculation on the applicable schedule. Enter the lesser of line 5 or line 6 on line 7.
- Enter that credit on line 32 of the PTE and Fiduciary Income Tax Schedule of Credits.
- Include a copy of IT RCTE when filing Ohio IT 1041, and retain a copy for your records.
The supplied text does not give a mailing address or electronic filing directions.
Common mistakes
- Do not use this form for a nonresident trust or estate. Nonresidents are not entitled to the credit.
- Do not include income earned or received in states without a trust/estate income tax. Those states are not listed on the form.
- Do not include taxes paid to a country, province, or city. For this credit, “state” means one of the 50 U.S. states; the District of Columbia is also eligible as specified on the form.
- Do not include amounts deducted on Ohio Schedule I in Column A. Those amounts are not included in Ohio taxable income.
- Remember to include IT RCTE with Ohio IT 1041 and retain a copy for your records.
Questions people ask
Which schedule should I complete?
Estates use Schedule I, Estate Income Taxed and Tax Paid. Trusts use Schedule II, Trust Income Taxed and Tax Paid.
What goes in Column A?
For each applicable state or the District of Columbia, trusts enter the portion of modified Ohio nonbusiness taxable income taxed on that jurisdiction’s return. Estates enter the portion of Ohio taxable income taxed on that jurisdiction’s return.
What goes in Column B?
Enter income taxes paid for the current tax year to each state or the District of Columbia for which the trust or estate filed an income tax return. Do not include taxes paid to a country, province, or city.
Where do I report the calculated credit?
Enter the lesser of line 5 or line 6 on line 7 of the applicable IT RCTE schedule and on line 32 of the PTE and Fiduciary Income Tax Schedule of Credits.