IT 4708 — Pass-Through Entity Composite Income Tax Return (instructions)

# preamble

M M D D Y Y M M D D Y Y . . . Rev. 08/14/25 1. Total income (loss) (from line 38) ................................................................................................1. 2. Total deductions (from line 44) ....................................................................................................2. 3. Income to be allocated and apportioned (line 1 minus line 2) .....................................................3.

4. Net allocable nonbusiness income ..................................................................................................4. 5. Apportionable income (line 3 minus line 4) ................................................................................. 5. 6. Ohio apportionment ratio (from line 48) ...................................................................................... 6. 7. Income apportioned to Ohio (line 5 times line 6) .........................................................................7. 8. Net nonbusiness income allocated to Ohio and gain (loss) apportioned to Ohio per R.C. section 5747.212. (Include explanation and supporting schedules.) ............................ 8. 9. Ohio taxable income (add lines 7 and 8, if negative, enter zero) ................................................ 9. 2025 IT 4708 - pg. 1 of 4 FEIN: Address City State ZIP code Name of pass-through entity Number of investors included on return Check the box if the entity has filed or will file the IT 1140 return for the same filing period (see instructions). Note: Filing both the IT 4708 and the IT 1140 for the same filing period is not required. Apportionment ratio, line 6 Ohio charter or license no. Do not staple or paper clip Foreign country (if the mailing address is outside the U.S.) Foreign postal codeForeign State Code Country Code Total number of investors Ownership percentage of investors on return Reporting Period Start Date Reporting Period End Date Check here if amended return Check here if final return Check here if federal extension filed Entity Type: (check only one):

# MM DD YY

Check here if filing as a result of a Federal Partnership Adjustment (see instructions) Use only black ink and UPPERCASE letters. Use whole dollars only. S corporation Partnership Limited liability company Check here if 52/53-week filer Check below if address changed

# Ohio IT 4708

Pass-Through Entity Composite Income Tax Return Do not staple or paper clip.

Rev. 08/14/25 10. Tax liability before credits (see instructions for tax rate) .....................................................................10. 11. Nonrefundable business credits from PTE/FI Schedule of Credits (include copy and applicable certificate(s)) ........................................................................................................................................ 11.

12. Tax liability after nonrefundable business credits. (Line 10 minus line 11. If negative, enter zero) ..............12.

13. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210) ...................................13. 14. Ohio IT 4708, IT 1140, 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. Do not include refundable/nonrefundable credits on this line ..........................14. 15. Refundable business credits from PTE/FI Schedule of Credits (include copy, IT K-1(s) from issuer(s) of PTE credits, and applicable certificate(s)) .................................................................15.

16. Amended return only - overpayment previously requested on original and/or amended return .......16. 17. Total payments and refundable business credits minus overpayment previously requested (sum of line 14 and line 15 minus line 16) ............................................................................................ 17. 18. Overpayment (line 17 minus sum of lines 12 and 13; if negative enter zero and skip to line 21 Net amount due) .......................................................................................................................18. 19. Amount of line 18 to be CREDITED toward next year's liability (if this is an amended return, enter zero) ..........................................CREDIT CARRYFORWARD 19. 20. Amount of line 18 to be REFUNDED (line 18 minus line 19)............................................REFUND 20. 21. Net amount due (sum of lines 12 and 13 minus line 17, if negative, enter zero) ..........................................21. 22. Interest due on late payment of tax (see instructions) .........................................................................22. 23. Total amount due (add lines 21 and 22). Make check payable to Ohio Treasurer of State, include Ohio IT 4708 OUPC and write FEIN on check .......................................... AMOUNT DUE23. FEIN 2025 IT 4708 - pg. 2 of 4 If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. Pass-through entity officer or agent (print) Title of officer or agent (print) Phone number Signature of pass-through entity officer or agent Date (MM/DD/YY) Preparer's name (print) Phone number Preparer's e-mail address PTIN 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. P Instructions for this form are available at tax.ohio.gov. Mail to: P.O. Box 181140 Columbus, OH 43218-1140 Check below to authorize your preparer to discuss this return with the Department State Partnership Representative Information (Required if filed as a result of Federal Partnership Adjustment) State Partnership Representative (Print Name) Signature of State Partnership Representative 2025IT 4708

Rev. 08/14/25 24. Ordinary business income (loss) ...............................................................................................24. 25. Related member adjustments for expenses or losses incurred by the taxpayer ...................................25. 26. Guaranteed payments that the pass-through entity made to each investor participating in the filing of this return if such investor directly or indirectly owns at least 20% of the pass-through entity ....................................................................................................................26.

27. Compensation that the pass-through entity paid to each investor participating in the filing of this return if such investor directly or indirectly owns at least 20% of the pass-through entity. Reciprocity agreements do not apply .......................................................................................27. 28. Net income (loss) from rental activities other than amount shown on line 24 ...........................28. 29. Interest income ......................................................................................................................... 29.

30. Dividends ...................................................................................................................................30.

31. Royalties ....................................................................................................................................31.

32. Net short-term capital gain (loss)...............................................................................................32. 33. Net long-term capital gain (loss). Exclude from this line any capital loss carryforward amount. Note: If adding lines 32 and 33 results in a loss, see instructions ..............................33. 34. Net gain (loss) under IRC §1231 ...............................................................................................34. 35a. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 2/3 add-back ratio ..................................................................................................................35a. 35b. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 5/6 add-back ratio ..................................................................................................................35b. 35c. IRC §168(k) bonus depreciation and §179 expense add-back amount calculated with 6/6 add-back ratio ................................................................................................................................35c. 36. Other income or deduction (include explanation and supporting schedule) .............................36. 37. Federal conformity additions .....................................................................................................37. 38. Total income (loss)(add lines 24-37; enter here and on line 1) ..................................................38.

# Schedule I - Income and Adjustments

Amounts reflected in Schedule I and Schedule II are the combined amounts from the federal Schedule K-1s for the taxable year for only those investors who are participating in the filing of this return. Include with this return a copy of the applicable federal 1120S/1065 and K-1s of participating investors. 2025 IT 4708 - pg. 3 of 4

# Schedule II - Deductions

List only those deductions that have not already been used to reduce any income items included on Schedule I. 39. IRC §179 expense not deducted in calculating line 24 .............................................................39. 40. Deduction of prior year IRC §168(k) bonus depreciation and §179 expense add-back ............40.

41. Net federal interest/dividends exempt from state taxation ........................................................41. 42. Federal conformity deductions ..................................................................................................42. 43. Exempt gains from the sale of Ohio state or local government bonds ......................................43.

44. Total deductions (add lines 39-43; enter here and on line 2) ....................................................44. FEIN 25160302 2025IT 4708

. .. . .. . .. . Rev. 08/14/25

# Schedule III - Apportionment Worksheet

Use this schedule to calculate the apportionment ratio for a pass-through entity. See instructions for different apportionment calculation for financial institutions. 2025 IT 4708 - pg. 4 of 4 ÷ ÷ ÷ Weight Weighted Ratio x = Ratio = Weight Weighted RatioRatio Weight Weighted Ratio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio Total EverywhereWithin Ohio x == 45. Property a) Owned (original cost)

b) Rented (annual rental X 8) c) Total (lines 45a and 45b)

46. Payroll 47. Sales

48. Ohio apportionment ratio (add lines 45c, 46 and 47). Enter ratio here and on line 6 above ...........................................48. 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%. FEIN x == Ratio Check here if you are a financial institution 2025IT 4708

2025 Ohio Pass-Through Entity and Fiduciary Income Tax Schedule of Credits 2025 PTE/Fiduciary Schedule of Credits - page 1 of 2

1. Tax liability before credits (from Ohio IT 1041 line 8 or IT 4708 line 10) ...................................................................1. 2. Retirement income credit (only estate filers; include 1099-R forms) ......................................................................2. 3. Lump sum retirement credit (only estate filers; include a copy of the worksheet and 1099-R forms) ...............3. 4. Senior citizen credit (only estate filers; must be 65 or older to claim this credit) ....................................................4.

5. Lump sum distribution credit (only estate filers; include a copy of the worksheet and 1099-R forms) .............. 5. 6. Child care & dependent care credit (only estate filers) ...........................................................................................6. 7. Campaign contribution credit for Ohio statewide office or General Assembly (for estates and PTEs) ..................7. 8. Total (add lines 2 through 7) ..................................................................................................................................8. 9. Tax less credits (line 1 minus line 8; if negative, enter zero) ..................................................................................9.

10. Scholarship donation credit (for trusts, estates and PTEs; include copies of all required documentation) ...10. 11. Credit for work-based learning experiences* (for trusts, estates and PTEs) .......................................................11. 12. Ohio adoption credit carryforward (only estate filers) ..........................................................................................12. 13. Nonrefundable job retention credit* (for trusts, estates and PTEs) ......................................................................13.

14. Credit for eligible new employees in an enterprise zone* (for trusts, estates and PTEs) ....................................14.

15. Credit for commercial vehicle operator training expenses* (for trusts, estates and PTEs) ..................................15. 16. Welcome Home Ohio credit* (for trusts, estates and PTEs) ................................................................................16.

17. Transformational mixed use development tax credit* (for trusts, estates and PTEs) ..........................................17. 18. Credit for sale/rental of agricultural assets to beginning farmers* (for trusts, estates and PTEs) ........................18. 19. Grape production credit (for trusts, estates and PTEs) ........................................................................................19. 20. InvestOhio credit* (for trusts, estates and PTEs) .................................................................................................20. 21. Lead abatement credit* (for trusts and estates) ...................................................................................................21. 22. Opportunity zone investment credit* (for trusts, estates and PTEs) ....................................................................22.

23. Technology investment credit carryforward* (for trusts, estates and PTEs) ........................................................23. Entity's FEIN Many of these credits must be calculated using a worksheet and/or be supported by additional required documentation. See the instructions for worksheets and information on supporting documentation. Nonrefundable Credits *INCLUDE A COPY OF THE CREDIT CERTIFICATE

2025 Ohio Pass-Through Entity and Fiduciary Income Tax Schedule of Credits 2025 PTE/Fiduciary Schedule of Credits - page 2 of 2 24. Enterprise zone day care & training credits* (for trusts, estates and PTEs) ........................................................24. 25. Research & development credit* (for trusts, estates and PTEs) ..........................................................................25. 26. Nonrefundable Ohio historic preservation credit* (for trusts, estates and PTEs) .................................................26. 27. Ohio low-income housing credit* (for trusts, estates and PTEs) ..........................................................................27. 28. Affordable single-family housing credit* (for trusts, estates and PTEs) ...............................................................28. 29. Total (add lines 10 through 28) ............................................................................................................................29. 30. Tax less additional credits (line 9 minus line 29; if negative, enter zero) .............................................................30. 31. Nonresident credit - Ohio IT NRCE (only estate filers; include copy) ...............................................................31.

32. Resident credit - Ohio IT RCTE (for trusts and estates; include copy) ..............................................................32. 33. Total nonrefundable credits (add lines 8, 29, 31 and 32; enter here and on IT 1041 or IT 4708; see instructions) ................................................................................................................................................33.

34. Refundable Ohio historic preservation credit* .....................................................................................................34. 35. Refundable job creation credit & job retention credit* ...............................................................................................35. 36. Pass-through entity (PTE) credit (include a copy of all Ohio IT K-1s) ..............................................................36. 37. Motion picture & Broadway theatrical production credit* .....................................................................................37. 38. Film and theater capital improvements credit* .....................................................................................................38.

39. Venture capital credit* ..........................................................................................................................................39.

40. Total (add lines 34 through 39, enter here and on IT 1041 or IT 4708; see instructions) .................................40.

FEIN: *INCLUDE A COPY OF THE CREDIT CERTIFICATE The refundable credits listed below may be claimed by trust, estate and pass-through entity filers. Residency Credits Refundable Credits

. 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) .......................................................... % % % % % % % FEIN

# 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: