Reciprocity Exception: Full-year nonresident living in a border state does not have to file if the nonresident's only Ohio-sourced income is wages. In accounting, capital stock is one part of the equity section on a balance sheet.' Only corporations can sell capital stock to investors. Electronically filed returns. The electronic filing threshold for corporate returns required to be filed on or after January 1, 2024,. A capital gain refers to the increase in a capital asset's value over its original purchase price and is considered to be realized when the asset is sold. Tax forms and publications. Such determination is made as of the "then current annual accounting period. The capital stock is also known as share capital or equity capital. SE. CR. SOSE, BS. Page 15.