Form IT 1140ES Fillable Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts
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675 and 90 respectively Bank holding companies as defined in the federal Bank Holding Company Act Definition of securitization for this purpose: Transferring one or more assets to one or more persons and then issuing Financial holding companies as defined in the federal Bank Holding Company Act has a beneficial interest in the entity s profits surpluses losses or distributions (partnerships trusts or other owns at least 50% of the entity s membership interests (LLCs) or owns at least 50% of the entity s voting stock (corporations) Persons directly or indirectly owned by one or more insurance companies but only if those persons are authorized to Persons other than persons held pursuant to merchant banking authority under 12 U S C 1843(k)(4)(H) or 12 U S C Persons that solely facilitate or service one or more securitizations or similar transactions for fi nancial institutions Savings and loan holding companies as defined in the federal Home Owners Loan Act that are engaging only in activities (: 2) Unchecked (: 3) Unchecked (: 4) Unchecked (: Yes) Unchecked (a) Owned (average cost) (b) Rented (annual rental X 8) (c) Total (lines 1a and 1b) (carry to six (I R C ) section 168(k) bonus depreciation and the qualifying I R C 179 (Reset Form) Reset Form (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 Property 1 Sum of all distributions to nonresident individuals of income or gain attributable to the trust s 1 Sum of all qualifying investors distributive shares of income and gain 1 Withholding Tax $ 10 Tax rate (see note #2 on next page) 11 Estimated tax: Line 9 times line 10 (see note #3 on next page) 12 For first quarter enter 225 in columns A and B; for second quarter enter 45 13 Tax due to date: Line 11 times line 12 14 Previous payments made 15 Amount currently due: Line 13 minus line 14 Place the column (A) amount 1843(k)(4)(i) directly or indirectly owned by one or more fi nancial institutions financial holding companies bank holding 2 Entity Tax $ 2 Payroll 20% of the qualifying pass through entity 2013 Ohio IT 1140ES 2a Add the I R C 168(k) bonus depreciation and miscellaneous federal tax adjustments attributed 2a Add the qualifying investors distributive shares of Internal Revenue Code 2b Other statutory adjustments and miscellaneous federal tax adjustments attributable to nonresident 2b Subtract qualifying investors distributive shares of other statutory adjustments 3 Adjusted qualifying amount: Line 1 plus line 2a minus line 2b Complete the remainder of the 3 Qualifying investors distributive shares of adjusted qualifying amount: 3 Sales 3 TOTAL DUE $ 4 Add all qualifying investors distributive share of expenses and losses 4 Tax rate 4 Total weighted apportionment ratio (add column (5) lines 1(c) 2 and 3) Enter ratio here and on 5 If the qualifying pass through entity is either a partnership or a limited 5 Tax (line 3 times line 4; alternatively previous year s tax) 6 For the first quarter enter 225; for the second quarter enter 45; for the third quarter enter 675; 6 If the qualifying pass through entity is an S corporation add all qualifying 6 of the instructions for the 2012 Ohio form IT 1140) 7 Qualifying investors adjusted distributive share Add lines 3 4 5 and 6 7 Tax due to date 8 Apportionment ratio from Worksheet 2 line 4 8 Previous payments made 9 Amount currently due: Line 7 minus line 8 (to payment coupon line 1) Please round tax to the 9 Qualifying investors adjusted qualifying amount: Line 7 times line 8 a financial holding company under 12 U S C 1843(k) Address adjusted qualifying amount (see line 3 below) for the taxable year beginning in 2012 exceeded $10 000 and (ii) the adjusted Adjusted Qualifying Amount; Estimated Withholding Tax Due amounts (on line 9 of Schedule B for Ohio form IT 1140) for the taxable year amounts for the taxable year beginning in 2013 will exceed $10 000 Use and (B) line 9 exceeds $10 000 and for the fourth quarter enter 90 (see note #4 for worksheet #1) and miscellaneous federal tax adjustments if any (see page 6 of as defined in R C 5725 01 For detailed instructions please refer to pages 7 10 in the instructions for the year 2012 Ohio beginning in 2012 exceeded $10 000 and (ii) the sum of the adjusted qualifying beneficiaries of trusts that made distributions of either income or gain attributable to the trust s ownership of or disposition of business interests) CHECK STUB TO THIS COUPON DO NOT SEND CASH Return this City state ZIP code companies or savings and loan holding companies but only if those persons are engaged in activities permissible for Complete the remainder of this worksheet only if the sum of columns (A) corporate investors listed below and for qualifying investors that are estates trusts or pass through entities compute the coupon with check or money order made payable to OHIO TREASURER decimal places) Definition of owned for this purpose: a person owns another entity if the person depreciation and miscellaneous federal tax adjustments if any (see page Do NOT fold check or coupon DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR do the business of insurance in this state Due the 15th day following the last day of each quarter of the taxable year either tangible personal property located in Ohio or real property located in Ohio Estimated payments are due only if (i) the Entities and Trusts entity made to any qualifying investor directly or indirectly owning at least entity S corporation made to any qualifying investor directly Estimated payments are due only if (i) the sum of the adjusted qualifying estimated tax at the rate of 8 5% See R C 5733 41 estimated tax on 100% of the taxpayer s previous year s tax (entity tax and Everywhere Federal Employer Identifi cation Number 2013 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr financial holding companies bank holding companies savings and loan holding companies insurance companies or Fiscal filers: Please use the rate in effect on the last day of the taxable year for Pass Through For Payment Period (Check Only One) For purposes of the line 4 adjustment a related member is any business entity or person directly or indirectly related to the taxpayer if the direct and form IT 1140 If the pass through entity is a financial institution use the apportionment and weighting schedules set forth in fourth quarter enter 90 in columns A and B (see note #4 on next page) However do not add expenses or losses incurred in connection with sales I and II respectively Instructions for line 11 column B: If the taxpayer is paying this year s tax based on this year s in columns A and B; for third quarter enter 675 in columns A and B; for the income enter the sum of the estimated tax for qualifying investors subject to the 8 5% rate incurred in connection with all direct and indirect transactions between the indirect ownership interests exceed 40% Individuals individuals who are beneficiaries of trusts (see page 6 of the instructions for the 2012 investors distributive shares of compensation that the qualifying passthrough IT 1140ES IT 1140ES liability company treated as a partnership add all qualifying investors distributive Line 1 plus line 2a minus line 2b (this amount can be less than zero) located in Ohio nearest dollar Nonresident Note #1: Instructions for line 4 above Related member is defined in Ohio Revised Code section (R C ) 5733 042(A)(6) but is modified by R C 5733 40(P) Note #2: Instructions for line 10 column B For those qualifying investors that are C corporations and are not listed below Note #3: Instructions for line 11 columns A and B: If the taxpayer is paying this year s estimated tax based upon last year s Note #4: Instructions for Worksheet #1 line 12 and for Worksheet #3 line 6 If the taxpayer is paying this year s estimated Note: If the denominator of any factor is zero the weight given to the other factors must be proportionately increased so that Note: Under Ohio law if a due date falls on a weekend or legal holiday the due date will be on the next business day of inventory to the extent that the cost of the inventory and the loss incurred OF STATE and mail to OHIO DEPARTMENT OF TAXATION P O BOX of the payment coupon Please round tax to the nearest dollar Ohio Estimated Ohio Estimated Withholding Tax Payment Couponfor Pass Through Entities and Trusts For Taxable Year Beginning In Ohio form IT 1140) Ohio Form IT 1140ES for Taxable Year Beginning in 2013 Ohio Form IT 1140ES for Taxable Year Beginning in 2013 OHIO IT 1140ES Rev 11/12 on line 1 of the payment coupon; place the column (B) amount on line 2 or indirectly owning at least 20% of the qualifying pass through entity Other Than ownership of or disposition of either tangible personal property located in Ohio or real property Payment Coupon Payment Periods permissible under 12 United States Code (U S C ) 1843(k) persons directly or indirectly owned by such businesses places) Please cut on the dotted line DO NOT USE PENCIL to complete this form qualifying amount for the taxable year beginning in 2013 will exceed $10 000 Use the worksheet below to calculate estimated Qualifying Investors qualifying pass through entity and its related members (see note #1 below) Ratio (carry Reciprocity agreements do not apply Rev 11/12 Rev 11/12 securities backed by the right to receive payment from the asset or assets so transferred shares of guaranteed payments that the qualifying pass through Signature of responsible party Title Date 181140 COLUMBUS OHIO 43218 1140 tax based upon last year s tax then the factors for cumulative installments are 25 50 75 and 1 00 instead of 225 45 tax due or alternatively base the estimated tax on 100% of the taxpayer s previous year s tax (entity tax and withholding tax enter on this line in columns A and B the amount of tax shown on the year 2012 Ohio form IT 1140 page 1 line 1 columns tax) Pay the estimated tax in four equal installments the 2012 Ohio form IT 1140) the estimated tax rate has been reduced to zero for the taxable year beginning in 2009 and thereafter For those qualifying the instructions for the 2012 Ohio form IT 1140) the total weight given to the combined number of factors used is 100% the worksheet below to calculate estimated tax due or alternatively base the the year 2014 Ohio form FT 1120FI Corporation Franchise Tax Report for Financial Institutions to nonresident individuals who are beneficiaries of trusts (see page 6 of the instructions for to six decimal Total Use this worksheet to calculate the adjusted qualifying amounts and withholding tax due for nonresident individuals who are Use this worksheet to calculate the apportionment ratio for a qualifying pass through entity that is not a fi nancial institution Weight Weighted Ratio were calculated in accordance with I R C sections 263A and 482 Who Are Withholding Tax withholding tax) Pay the estimated tax in four equal installments Within Worksheet #1 line 8 (both columns) Worksheet #1: Qualifying Pass Through Entities Worksheet #2: Qualifying Pass Through Entities Apportionment Ratio Worksheet #3: Trusts Adjusted Qualifying Amounts; Estimated Withholding Tax Due worksheet only if line 3 exceeds $10 000 X 085 X 20 = X 60 =