Ohio Ohio Commercial Activity Tax (CAT) Instructions for Registration
Extracted from PDF file 2021-ohio-form-cat-1-instructions.pdf, last modified September 2015
Ohio Commercial Activity Tax (CAT) Instructions for RegistrationCAT 1 INS Rev. 9/15 Page 1 P.O. Box 16158 Columbus, OH 43216-6158 Ohio Commercial Activity Tax (CAT) Instructions for Registration Taxpayers are encouraged to register electronically at business.ohio.gov. If paper registration is chosen, please complete this registration in black or blue ink – do not use pencil. Write each letter or number in a separate box using uppercase letters. Please mail the completed registration form to: Ohio Department of Taxation, Business Tax Division, P.O. Box 16158, Columbus, OH 43216-6158, or fax to (206) 666-4462. Additional details regarding this tax can be found at tax.ohio.gov. What Must Be Reported On This Registration Primary Taxpayer – The taxpayer listed as the primary taxpayer on this registration will become the primary reporting entity for the commercial activity tax (CAT). While it is preferred that the primary taxpayer be the parent corporation, in the case of a parent and subsidiary companies, the primary reporting entity need not be the parent company. In the case of a consolidated elected taxpayer, the reporting entity for the CAT must have the authority to bind all of the members of the group to the election. Schedules A and B are used to provide supplemental information regarding commonly owned entities, corporate ofﬁcers and additional partners/ members. Federal Employer Identiﬁcation Number – If you have a federal employer identiﬁcation number (FEIN), you need to provide this number. If you are a foreign (non-USA) business, or a newly established business and do not yet have a FEIN, write either “applied for” or “non-USA business” across the header. Social Security Number – Provide this number only if the business you are registering does not have a FEIN. Provide the social security number of the sole proprietor. Because we may be requiring you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that your providing us your Social Security number is mandatory. Speciﬁcally, Ohio Revised Code section 5703.057 authorizes this department to request this information. Your failure to supply any information requested on a tax form prescribed by the tax commissioner will result in a delay or denial of your registration and could result in the imposition of penalties. Line 1 – Type of Organization: Check the box indicating the form of business organization. If the business is anything other than a sole proprietorship, you must complete Schedule A. Line 2 – Type of Taxpayer: All taxpayers fall into one of four categories: • Single entity taxpayer,* *In general, single entity taxpayers either have no ownership interest in other entities or have 50% or less common ownership with other entities. • Combined taxpayer (common owned entities that are not part of consolidated taxpayer election), • 50% consolidated elected taxpayer by a common owner, or • 80% consolidated elected taxpayer by a common owner. Combined Taxpayer: All taxpayers having more than a 50% common ownership with other entities, and who have not elected to ﬁle as a consolidated group, must register and ﬁle as a combined group. Combined taxpayers are required to register only those members that have enough contacts (i.e., substantial nexus) in Ohio. Unlike, consolidated taxpayers, sales between the members of a combined taxpayer are not excludable taxable gross receipts. Consolidated Elected Taxpayer: Taxpayers with at least a 50% common ownership interest with other entities have the option of consolidating all commonly owned entities into a single taxpayer. Such taxpayers may choose to include all entities that have at least a 50% common ownership or elect to only include those entities that have at least an 80% common ownership. Taxpayers that choose the consolidation option may exclude those receipts between members in the group. For taxpayers choosing this option, all entities (50% or 80% common ownership, whichever is elected) must be included in the consolidated group (even those with no substantial nexus and those that are excluded entities). In addition, this election is irrevocable for eight calendar quarters. By checking this box, this registration binds all applicable entities and they must be listed on Schedule B. Taxpayers choosing to consolidate also have the option of including or excluding foreign (non-USA) corporations (with the same ownership percentage – 80% or 50% – as elected for the consolidated election as discussed above). Please check the appropriate box indicating the selection. If the election is made to include all non-USA-owned corporations, this election is also irrevocable for eight calendar quarters. Note: An entity cannot be a member of both a consolidated elected and a combined taxpayer group. A joint venture, in which an entity is owned 50/50 by two other entities, may be a member of two different consolidated groups. If the election is made not to consolidate, then the joint venture must register as a single entity taxpayer. In addition, excluded foreign (nonUSA) corporations or those entities that are owned less than 80% but more than 50% by a consolidated taxpayer making an 80% election are still required to register as a single entity taxpayer or part of a combined group, as applicable. Line 3 – Number of Members: If the taxpayer is a consolidated elected or a combined taxpayer, please enter the number of entities or related members that are included in the consolidated or combined group. This number can be changed on future tax returns. CAT 1 INS Rev. 9/15 Page 2 Line 4 – Legal Name: 4 A: Enter the legal name of the business. If you are a sole proprietor do not complete this line. 4 B: If you are a sole proprietor, enter the last name, the first name and the middle initial of the sole proprietor. Line 5 – Trade Name or DBA: If the business is using a DBA or trade name, enter the DBA or trade name of the business. Line 6 – Primary Address: Primary address information should reﬂect the principle location or home ofﬁce of the taxpayer (see contact information for alternative address). On page 2: Please re-enter your FEIN (or Social Security number if you do not have a FEIN). In the event that pages become separated, this will ensure proper registration. Line 7 – Contact Information: Complete the address portion only if you want to use an alternative address (such as a tax preparer) that is different from the reported primary address. Note that this address will be used to receive all legal correspondence regarding your account, including returns and billings/assessments. Also, please provide your phone number, fax number and e-mail address. If provided, the e-mail address may be used by this department to notify you of tax changes. Line 8 – Place of Incorporation: If applicable, list the state or country under whose laws the business is organized. If a sole proprietor, leave this blank. Line 9 – Ohio Secretary of State Information: If you are registered to conduct business in Ohio, please provide the charter number, registration number or license-to-conductbusiness number issued by the Ohio Secretary of State. (This question generally applies to businesses other than sole proprietorships.) Line 10 – North American Industry Classiﬁcation System (NAICS): This is an industry classiﬁcation system used by many governmental agencies. Please choose the category that best describes your business activity and enter the sixdigit code. If not familiar with these codes, visit our Web site at tax.ohio.gov for a listing of the NAICS codes. Line 11 – Date Subject to the CAT: This is the date on which you ﬁrst reached $150,000 in taxable gross receipts. It will be used to determine the ﬁrst year and tax period that you are responsible to register and pay the CAT. For taxpayers ﬁrst subject to the CAT in calendar year 2005, you may use July 1, 2005 as the date you were subject to the CAT. Line 12 – Filing Frequency: Please check here if you anticipate more than $1 million in taxable gross receipts during the current calendar year. Taxpayers whose annual taxable gross receipts exceed $1 million must ﬁle quarterly returns. All others must ﬁle annually. Signature – The registration must be signed and dated by a person responsible for the accuracy of the information provided. Schedule A All entities, other than sole proprietorships must complete Schedule A. Please list the required information for the corporate ofﬁcers, partners or members. If you are a consolidated elected taxpayer or a combined taxpayer, list the information only for the primary reporting entity. If the primary reporting entity is a partnership, LLC or LLP, please provide the names, addresses and social security numbers of the partners/members. If there are more than ﬁve partners/members, it is only necessary to provide this information for the ﬁve partners/members with the largest ownership interest. If the primary reporting entity is an association, trust or other type of business organization, please provide the names and addresses of the owners/members/trustees. (It is not necessary to provide the social security numbers of the owners/members/trustees.) If the primary reporting entity has ofﬁcers, please provide the names and addresses of the president, vice president, treasurer, secretary and statutory agent. (It is not necessary to provide the social security numbers of the corporate ofﬁcers.) Schedule B All entities that are consolidated or combined taxpayers must complete Schedule B. Schedule B is to be completed only by those entities that are either consolidated or combined taxpayers. The primary reporting entity is the entity that will ﬁle the return on behalf of all members. In the case of a consolidated elected taxpayer, list all entities that are included in the consolidated election. The entities to include depend on whether you elect to include those members that meet either the 50% or 80% ownership tests as well as whether you elect to include foreign (non-USA) corporations. In the case of a combined taxpayer, list all entities in which you have more than a 50% ownership and that have substantial nexus with Ohio. Taxpayers that are not a part of the elected consolidated group must register as either a single entity taxpayer or as a member of a combined group with other applicable commonly owned businesses if they have substantial nexus in Ohio and that are not part of the elected consolidated group. In all cases, please provide either the social security number or the FEIN of each member, along with the name, address, type of organization, state or country under which the entity is organized, and NAICS code.
More about the Ohio Form CAT 1 Instructions Corporate Income Tax TY 2021
We last updated the Ohio Commercial Activity Tax (CAT) Instructions for Registration in January 2022, so this is the latest version of Form CAT 1 Instructions, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form CAT 1 Instructions directly from TaxFormFinder. You can print other Ohio tax forms here.
Related Ohio Corporate Income Tax Forms:
|Form Code||Form Name|
|Form CAT 1||Commercial Activity Tax Registration|
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form CAT 1 Instructions from the Department of Taxation in January 2022.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.