Ohio DOT Issues 2019 IT 1140 Pass Through Entity, Trust Withholding Tax Return Instructions

The Ohio Department of Taxation (DOT) Jan. 1 issued instructions for 2019 form IT 1140 for pass-through entity, individual income, and trust income withholding tax return. The DOT included information on: 1) filing requirements, tax credits, rates, and due dates; 2) pass-through entity registration; 3) an Ohio IT K-1 update; 4) an Ohio Universal Payment Coupon Update; and 5) the apportionment formula, bonus depreciation deductions, and federal conformity adjustments. [Ohio Dep’t of Tax’n, 2019 IT 1140 Pass-Through Entity & Trust Withholding Return Instructions, 01/01/20]

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