Mo-CPA
Level 1
According to my understanding of the State of Ohio's instructions, starting in 2013, a non-res individual included on the IT-4708 composite form may still opt to file the OH 1040 and claim the business income deduction. See https://www.tax.ohio.gov/faq/tabid/6315/Default.aspx?QuestionID=394&AFMID=11354
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