FAQs - Pass Through Entity

If the PTE is not subject to Ohio tax, what is the procedure for a nonresident investor to recover an amount erroneously withheld by the PTE and paid via Ohio form IT 1140ES?

If the PTE is not subject to Ohio tax, the PTE can file an original (if PTE has not yet filed an IT 1140) or an amended IT 1140 (if PTE has already filed an IT 1140) and seek a full refund of all amounts withheld