Ohio Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report
Extracted from PDF file 2022-ohio-form-ft-com.pdf, last modified July 2010
Request for Permission to File or to Amend a Combined Corporation Franchise Tax Reporthio FT COM Rev. 3/06 Department of Taxation P.O. Box 182857 Columbus, OH 43218-2857 Tax Year Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report Name of Ohio taxpayer corporation making request Mailing address Federal employer identiﬁcation number (FEIN) Ohio franchise tax ID number Ohio charter number Name of individual to contact concerning this request Telephone number Who must ﬁle form FT COM: In order to receive tentative permission to ﬁle a combined Ohio franchise tax report, an Ohio taxpayer corporation (the “lead” corporation) must ﬁle Ohio form FT COM to: 1. Add additional franchise taxpayers to a previously existing Ohio franchise tax combined group, or 2. Delete franchise taxpayers from a previously existing Ohio franchise tax combined group, or 3. Include in an Ohio franchise tax combined group pursuant to Ohio Revised Code section (R.C.) 5733.052(A) a corporation that is not subject to the franchise tax. Form FT COM is not required if: 1. Two or more Ohio taxpayer corporations timely “elect” to ﬁle a combined Ohio Corporation Franchise Tax Report pursuant to R.C. section 5733.052(B) (see the department’s information release dated May 15,1991); or 2. A corporation is no longer eligible to be included in a previously existing Ohio franchise tax combined group because of a merger, withdrawal, dissolution or change in ownership. How to ﬁle Ohio form FT COM: Ohio form FT COM must be ﬁled by the lead corporation along with its Ohio Corporation Franchise Tax Report re- Fax number ﬂecting the requested combination (also attach Ohio form FT HELP). Please attach the following information on a separate sheet: 1. A list of the new corporations to be included in, or existing corporations to be deleted from, the Ohio franchise tax combined group: a) b) c) d) e) Name of corporation Address Federal employer identiﬁcation number (FEIN) Ohio franchise tax ID number Ohio charter number 2. Fully explain the ownership percentage of voting stock that exists among the corporations in the Ohio franchise tax combined group (attaching Ohio form FT OTAS will satisfy this requirement). 3. Fully explain the reasons why the requested combination more properly reﬂects the income of the corporations in the requested combination. (See the department’s information release dated June 23, 2000.) Upon receipt of form FT COM, the Corporation Franchise Tax Audit Division will review your request for tentative approval, pending audit. If a refund is requested as a result of this requested combination, please attach Ohio form FT REF, Request for Corporation Franchise Tax Refund.
More about the Ohio Form FT COM Corporate Income Tax TY 2022
We last updated the Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report in March 2023, so this is the latest version of Form FT COM, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form FT COM directly from TaxFormFinder. You can print other Ohio tax forms here.
Other Ohio Corporate Income Tax Forms:
|Form Code||Form Name|
|Form IT 1041 Instructions||Fiduciary Income Tax Return Instructions|
|Form IT 1041||Fiduciary Income Tax Return|
|Form D 5||Notification of Dissolution or Surrender|
|Form CAT 1 Instructions||Ohio Commercial Activity Tax (CAT) Instructions for Registration|
|Form IT 1041 UPC||Payment Voucher for Pass-Through Entity/Fiduciary Income Tax|
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form FT COM from the Department of Taxation in March 2023.
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.
Historical Past-Year Versions of Ohio Form FT COM
We have a total of ten past-year versions of Form FT COM in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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.