It depends. Generally, you would include Schedule C income or other self-employment. Ohio has unique criteria for determining what qualifies as business income for the purpose of Form IT.
See this Ohio FAQ webpage for more information. Excerpt below:
“Nonbusiness Income” means income that is not business income. This generally includes:
- Compensation and guaranteed payments;
- Rents and royalties; AND
- Interest, dividends and capital gains.
This suggests that rentals aren't included, but see the Ohio Department of Taxation website for more details.
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