Business Income Deduction included on Form IT-NRC in the OH portion column of the Schedule A deductions line should not exceed business income allocated to OH. The deduction should first be allocated against the OH portion of business income, then the Non-OH portion of business income. (ref. #50573)This diagnostic appears to reference Form IT-NRC, line 8 where Net deductions from Ohio Schedule A and goes on to describe 'excluding the business income deduction and the deduction of prior year 168(k) and 179 depreciation addbacks.'
When entering information in the field referenced in Screen 50.121 (code 90) the amount incorrectly reports a business income deduction on this line.