Ohio Code § 5733.057
Ohio Code § 5733.057. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5733.057.
As used in this section, “ adjusted qualifying amount ” has the same meaning as in section 5733.40 of the Revised Code . This section does not apply to divisions (E) and (F) of section 5733.051 of the Revised Code . Except as otherwise provided in divisions (A) and (B) of section 5733.401 and in sections 5733.058 and 5747.401 of the Revised Code , in making all apportionment, allocation, income, gain, loss, deduction, tax, and
credit computations under this chapter and under sections 5747.41 and 5747.43 of the Revised Code , each person shall include in that person's items of business income, nonbusiness
income, adjusted qualifying amounts, allocable income or loss, if any, apportionable
income or loss, property, compensation, and sales, the person's entire distributive
share or proportionate share of the items of business income, nonbusiness income,
adjusted qualifying amounts, allocable income or loss, apportionable income or loss,
property, compensation, and sales of any pass-through entity in which the person has
a direct or indirect ownership interest at any time during the pass-through entity's
calendar or fiscal year ending within, or with the last day of the person's taxable
year. A pass-through entity's direct or indirect distributive share or proportionate share
of any other pass-through entity's items of business income, nonbusiness income, adjusted
qualifying amounts, allocable income or loss, apportionable income or loss, property,
compensation, and sales shall be included for the purposes of computing the person's
distributive share or proportionate share of the pass-through entity's items of business
income, nonbusiness income, adjusted qualifying amounts, allocable income or loss,
apportionable income or loss, property, compensation, and sales under this section. Those items shall be in the same form as was recognized by the pass-through entity.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5733.057
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5733.057 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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