Ohio Ohio Taxpayer's Affiliation Schedule -- Generic

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Ohio Taxpayer's Affiliation Schedule -- Generic
CFT_OTAS_Final_2007_GEN_072910.inddTax Year

FT OTAS
Rev. 10/06
Page 1

Ohio Taxpayer’s Afﬁliation Schedule
Special Notes
1. Ohio Revised Code section (R.C.) 5733.06(F) requires that
all related Ohio taxpayer corporations meeting the ownership
or control requirements for an Ohio combined report (set out
in R.C. 5733.052(A)) share the ﬁrst $50,000 taxable income
bracket to which the lower 5.1% tax rates applies. Related Ohio
taxpayer corporations must share the ﬁrst $50,000 bracket regardless of whether the Ohio taxpayers actually ﬁle as members
of an Ohio combined franchise tax report. The purpose of this
afﬁliation schedule is to identify all related Ohio taxpayers and to
prorate in column (g) the ﬁrst $50,000 of Ohio taxable income.
A taxpayer’s pro rata amount may not be less than zero.
2. In columns (b), (c) and (d), list the name, federal employer
I.D. number (FEIN) and Ohio franchise tax I.D. number of all
related Ohio taxpayer corporations as of Jan. 1 of the report
year, regardless of whether the related Ohio taxpayers ﬁle an
Ohio combined franchise tax report.

(a)

Corporation
number

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

(b)

Corporation name

(c)

3. For each corporation listed in column (b) that is a member of
a combined franchise tax report (Ohio form FT 1120C), enter
in column (e) the number shown in column (a) of this schedule
corresponding to the corporation’s lead corporation (the corporation’s lead corporation appears in column 2 of the combined
report that includes the corporation). Attach this afﬁliation
schedule, along with a copy of the taxpayer group’s IRS form
851, only to the Ohio form FT 1120 of the lead corporation.
4. For each corporation listed in column (b) that is not a member
of an Ohio combined franchise tax report, do not make an
entry into column (e); however, attach this afﬁliation schedule,
along with a copy of the taxpayer group’s IRS form 851, to each
taxpayer’s Ohio form FT 1120.
5. In column (f), identify all qualifying holding companies by placing
a checkmark in the box.

(d)

(e)
If a member of an
Ohio combined group,
indicate here the corp.
no. from column (a) of
Federal employer Ohio franchise tax the Ohio parent or lead
I.D. number
I.D. number
corporation

(f)

(g)

Check
box if a
qualifying
holding
company

Proration of ﬁrst
$50,000 of Ohio
taxable income
(not less than -0-)

Tax Year
(a)

Corporation
number

FT OTAS
Rev. 10/06
Page 2

(b)

Corporation name

21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
Note: Attach additional sheets if necessary.

(c)

(d)

(e)
If a member of an
Ohio combined group,
indicate here the corp.
no. from column (a) of
Federal employer Ohio franchise tax the Ohio parent or lead
I.D. number
I.D. number
corporation

(f)

(g)

Check
box if a
qualifying
holding
company

Proration of ﬁrst
$50,000 of Ohio
taxable income
(not less than -0-)

Extracted from PDF file 2023-ohio-form-ft-otas.pdf, last modified July 2010

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More about the Ohio Form FT OTAS Corporate Income Tax TY 2023

We last updated the Ohio Taxpayer's Affiliation Schedule -- Generic in February 2024, so this is the latest version of Form FT OTAS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form FT OTAS directly from TaxFormFinder. You can print other Ohio tax forms here.

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Other Ohio Corporate Income Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT 1041 Instructions	Fiduciary Income Tax Return Instructions
Form IT 1041	Fiduciary Income Tax Return Tax Return
Form IT 4708ES	Ohio Estimated Income Tax Payment Coupon for Investors in Pass-Through Entities (OBSOLETE) Voucher
Form FIT CA	Request to Cancel Account
Form IT 1140ES	Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts Voucher

Download all OH tax forms View all 83 Ohio Income Tax Forms

Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form FT OTAS from the Department of Taxation in February 2024.

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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 OTAS

We have a total of eleven past-year versions of Form FT OTAS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form FT OTAS

CFT_OTAS_Final_2007_GEN_072910.indd

2022 Form FT OTAS