IT 1140 — Pass-Through Entity & Trust Withholding Tax Return (instructions)

# preamble

M M D D Y Y M M D D Y Y .. Address City State ZIP code Name of pass-through entity / trust FEIN: S corporation Partnership Limited liability company TrustEntity Type (check only one): Total number of investors / beneficiaries If the amount on a line is negative, place a "-" in the box provided. Note: No credits are allowed on the IT 1140. Column (A) - Withholding Tax Column (B) - Entity Tax Number of investors / beneficiaries included on return Ownership percentage of investors / beneficiaries on return Apportionment ratio, line 31 Check here if amended return Check here if final returnCheck here if federal extension filed Foreign postal codeForeign country (if the mailing address is outside the U.S.)Foreign State Code Country Code Use only black ink and UPPERCASE letters. Use whole dollars only. Reporting Period Start Date Reporting Period End Date Do not staple or paper clip.

# MM DD YY

Check here if filing as a result of a Federal Partnership Adjustment (see instructions) 1. Tax Liability from line 27, columns A and B or line 39 ..................................................................1. 2. Interest Penalty (see instructions) .......................2. 3. Add lines 1 and 2 .................................................3. 4. Ohio IT 1140, IT 4708, and/or IT 4738 estimated (OUPC/electronic) payments, prior year overpayments claimed on this return, and amounts previously paid with an original and/or amended 2025 return ............4. 5. Amended return only - overpayment previously requested on original and/or amended return .........5. 6. Total payments minus overpayments previously requested (line 4 minus line 5). If negative, enter zero..........................................................................6. 7. For each column, subtract line 6 from line 3 7. 8. If the sum of line 7, columns A and B is an overpayment, enter that sum here .....................OVERPAYMENT

9. Amount of line 8 to be CREDITED toward next year's liability ......................CREDIT CARRYFORWARD  10. Amount of line 8 to be REFUNDED (line 8 minus line 9) ..................................................................REFUND Check here if 52/53-week filer Check the box if the entity has filed or will file the IT 4708 return for the same filing period (see instructions). Note: Filing both the IT 1140 and the IT 4708 for the same filing period is not required. Check below if address changed Pass-Through Entity and Trust Withholding Tax Return Do not staple or paper clip.

# Schedule I - Qualifying Pass-Through Entities - Tax Due

Use this schedule to calculate the pass-through entity's adjusted qualifying amount of business income and tax due before payments. See instructions for all line item explanations found at tax.ohio.gov. Column (A) - Withholding Tax Column (B) - Entity Tax 14. Qualifying investors' distributive shares of income, gain, expense and loss .......................14. 15a.IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 2/3 add-back ratio ................................................................15a. 15b. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 5/6 add-back ratio ................................................................15b. 15c. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 6/6 add-back ratio .................................................................15c. 16. Federal conformity additions............................16. 17. IRC §168(k) bonus depreciation and §179 expense deductions ........................................17. 18. Federal conformity deductions ..........................18. 19. Sum of lines 14 through 16 minus lines 17 and 18 ...............................................................19. 20. Related members add-back (see instructions for complete list of related members) .................20. 21. Guaranteed payments add-back (20% or greater investors only) ....................................21. If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. 11. If the sum of line 7, columns A and B is a balance due or zero, enter here ....................................................11. 12. Interest due on late payment of tax (see instructions) ....................................................................................12. 13. Total amount due (add lines 11 and 12). Make check payable to Ohio Treasurer of State. Include the Ohio IT 1140 OUPC and write FEIN on check ......................................................AMOUNT DUE Instructions for this form are available at tax.ohio.gov. Mail to: P.O. Box 181140 Columbus, OH 43218-1140 P Check below to authorize your preparer to discuss this return with the Department. Pass-through entity officer or agent (print) Title of officer or agent (print) Phone number Signature of pass-through officer or agent Date (MM/DD/YY) Preparer's name (print) Phone number Preparer's e-mail address State Partnership Representative Information (Required if filed as a result of Federal Partnership Adjustment) State Partnership Representative (Print Name) Signature of State Partnership Representative Sign Here (required): I declare under penalties of perjury that this return or claim (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return and report. PTIN

. .. . .. . .. . . . X .03 X .03

# Schedule II - Qualifying Pass-Through Entities - Apportionment Worksheet

Calculate the apportionment ratio for a pass-through entity. See instructions for different apportionment calculation for financial institutions. Note: Ratios must carry to six decimal places. ÷ ÷ ÷ Weight Weighted Ratio x = Ratio = Weight Weighted RatioRatio Weight Weighted RatioRatio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio x == x == 22. Compensation add-back (20% or greater investors only) .................................................22. 23. Sum of lines 19 through 22 (if negative, enter "0") ........................................23. 24. Apportionment ratio from line 31 .......................24. 25. Adjusted qualifying amount (multiply lines 23 and 24). If the sum of line 25 columns exceeds $1,000 continue to line 27 ..................25. 26. Tax rate ...............................................................26. 27. Tax due (multiply lines 25 and 26).Enter here and on the corresponding column of line 1 ......27. Column (A) - Withholding Tax Column (B) - Entity Tax Schedule I - Qualifying Pass-Through Entities - Tax Due (con't) Check here if you are a financial institution 28. Property a) Owned (original cost)

b) Rented (annual rental X 8) c) Total (lines 28a and 28b)

29. Payroll 30. Sales

31. Ohio apportionment ratio (add lines 28c, 29 and 30). Enter ratio here and on line 24 above (both columns) ..................31. Note: If the "Total Everywhere" of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight given to the combined number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll; if only one factor, use 100%.

X .03 34. Federal conformity additions ...................................................................................................... 34. 35. IRC §168(k) bonus depreciation and §179 expense deductions .................................................35. 36. Federal conformity deductions ......................................................................................................36. 37. Adjusted qualifying amount (sum of lines 32 through 34 minus lines 35 and 36) .........................37. 38. Tax rate .........................................................................................................................................38. 39. Tax due: multiply lines 37 and 38. Enter here and on line 1, column A .........................................39.

# Schedule III - Trusts - Tax Due

Use this schedule to calculate the adjusted qualifying amount and tax due before payments for nonresident individual beneficiaries of a trust. See instructions for all line-item explanations found at tax.ohio.gov. 32. Sum of all distributions to nonresident individuals of income or gain attributable to the trust's ownership of or disposition of either tangible personal property located in Ohio or real property located in Ohio ...............................................................................................................32. 33a IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 2/3 add-back ratio.......................................................................................................................... 33a. 33b. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 5/6 add-back ratio ...........................................................................................................................33b. 33c. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 6/6 add-back ratio ...........................................................................................................................33c.

. 2025 Ohio IT K-1 Use only black ink and UPPERCASE letters. Rev. 09/30/25 For taxable year beginning and ending Amended K-1 Pass-through entity / Fiduciary filing: IT 1140 IT 4708 IT 4738 Investor's/owner's/beneficiary's SSN NAICS code Part I - Investor/Owner/Beneficiary Not included on entity return Investor's/owner's/beneficiary's name Investor's/owner's/beneficiary's address City State ZIP code Foreign State Code Country Code Ownership Percentage Beginning Ending Profit-sharing ............................................. Loss-sharing .............................................. Ownership of capital .................................. Beneficiary's income distribution % (trust/estates only) .......................................................... % % % % % % %

# Part II - Entity Information

Entity name Entity address City State ZIP code Foreign State Code Country Code Entity Type Apportionment Within Ohio Total Everywhere Property ..................................................... Payroll........................................................ Sales.......................................................... Total apportionment ratio ......................................................................................................... 2025 IT K-1 - pg. 1 of 3 Investor's/owner's/beneficiary's FEIN / / /

2025 Ohio IT K-1 Use only black ink and UPPERCASE letters. Rev. 09/30/25 2025 IT K-1 - pg. 2 of 3 Part IV - Investor's/Owner's/Beneficiary's Share of Ohio Income 2a. Pass-through entity/electing passthrough entity/trust & estate income ........2a. 2b. Guaranteed payments or compensation (20% or greater investors only) ...............2b. 2c. Net Ohio depreciation adjustment ..... 2c. 2d. Total taxable income (sum of 2a through 2c for each column) .................................2d. Total Ohio Part V - Investor's/Owner's/Beneficiary's Share of Ohio Tax Credits 3. Direct pass-through entity credit (Ohio tax paid by this entity after nonrefundable business credits and refunds) ......................................................................................................................................................3. 3a. Total amount to be added back from direct tax paid on an IT 4738 (Line 1 of the EPTE Add-back Schedule) ................................................................................................................................................3a. 3b. Total amount to be added back from direct entity tax paid to other states (Line 1 of the EPTE Add-back Schedule) .................................................................................................................................................3b. 4. Indirect pass-through entity credits or withholding (attach IT K-1/W2/1099) .........................................4. Include the FEIN for any indirect pass-through entities 4a. Total amount to be added back from indirect tax paid on an IT 4738 (Line 2 of the EPTE Add-back Schedule) ......................................................................................................................................................4a. 4b. Total amount to be added back from indirect entity tax paid to other states (Line 2 of the EPTE Add-back Schedule) ............................................................................................................................................4b. 5. Refundable business credits .................................................................................................................5.

5a. Credit type code ..............5a. Percentage of credit claimed .....................................5a. 5b. Credit type code ..............5b. Percentage of credit claimed .....................................5b. 5c. Credit type code ..............5c. Percentage of credit claimed .....................................5c. 6. Nonrefundable business credits ............................................................................................................6. 1a. Current year IRC §168(k) bonus depreciation & §179 expense .............................................................1a. 1b. Total deduction of prior year IRC §168(k) bonus depreciation & §179 expense Ohio add-backs .1b. Part III - Investor's/Owner's/Beneficiary's Ohio Depreciation Adjustments OhioTotal FEIN:

2025 Ohio IT K-1 EPTE Add-back Schedule Rev. 09/30/25 Use the Ohio IT K-1 EPTE Add-back Schedule to report the tax paid by this entity or by an electing pass-through entity directly or indi - rectly owned by this entity on the Ohio IT 4738, Electing Pass-Through Entity Income Tax Return and/or on another state's entity income tax return. Include the electing pass-through entity tax paid (IT 4738 payments submitted) and income tax paid to other states in this schedule if it was included as a specified income tax payment and reflected in the partner's or shareholder's distributive or pro-rata share of non-separately stated income or loss reported on IRS Schedule K-1 or a similar form pursuant to IRS Notice 2020-75 or any similar guidance issued by the Internal Revenue Service. An individual taxpayer is required to add back their proportionate share of IT 4738 and other states entity taxes paid on the IT 1040, Ohio Schedule of Adjustments, if not included in federal or Ohio adjusted gross income. A trust or estate is required to add back its propor - tionate share of IT 4738 and other states' entity taxes paid on the IT 1041, Schedule I, if not included in federal or Ohio taxable income. Reporting this information to your partners or shareholders will assist in the proper determination of the add-back. See R.C. 5747.01(A) (36), (A)(41), (S)(15), and (S)(16). Enter on line 3a of the Ohio IT K-1 Enter on line 4a of the Ohio IT K-1 Line 1: Ohio IT 4738 and other states specified income tax payments reported by this entity for federal income tax purposes: FEIN: Direct IT 4738 Tax Paid: Direct Tax Paid to Other States:

Line 2: Ohio IT 4738 and other states' specified income tax payments reported by an entity directly or indirectly owned by this entity for federal income tax purposes: FEIN: Indirect Tax Paid: Indirect Tax Paid to Other States Total Indirect IT 4738 Tax Paid: Total Indirect Tax Paid to Other States: Line 3: Ohio IT 4738 specified income tax payments reported by this entity for federal income tax purposes: Total IT 4738 Tax Paid: Line 4: Other states' specified income tax payments reported by this entity or an entity directly or indirectly owned by this entity for federal income tax purposes: Total Tax Paid to Other States: Enter on line 3b of the Ohio IT K-1 Enter on line 4b of the Ohio IT K-1 2025 IT K-1 - pg. 3 of 3 FEIN: