Any Ohio experts here?

Technical topics regarding tax preparation.
#1
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16-Jul-2018 8:34am
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I have an LLC that files as a partnership that owns and leases out multiple commercial buildings in 3 different states (IL, OH, and GA). The entity is owned 50/50 by two other partnerships. One of the upper-tier entities has its own OH sourced income. The other does not. The upper-tier entities are then owned by two individuals who are nonresidents of OH.

(1) Can I file a composite return at the lower-tier level on behalf of both the upper-tier entities?

(2) If yes, do I simply exclude the OH sourced income from the lower-tier entity on the OH composite return filed by the upper-tier entity? Or do I report the payment made by the lower-tier entity on the upper-tiered entity composite return along with the related income? If no, am I required to withhold on behalf of the entity that itself has OH sourced income and if so, does this preclude me from being able to file a composite return at the upper-tier entity level?


I've researched this some but I am coming to different conclusions. My main concern is that I don't want to end up having to file OH returns for the two individuals at the end of the chain.
 

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