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How to report negative distribution share of income from Ohio IT K-1 part III line 2a?

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How to report negative distribution share of income from Ohio IT K-1 part III line 2a?

Back ground on my question... This is Pass-through entity/trust income. My mom died and her estate had negative income of 2021. I found the instructions far from helpful... they refer to IT NRC but not as much detail as I need

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