Ohio 7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer's Taxable Year Ending in 2014 (OBSOLETE)
Form Grant Request is obsolete, and is no longer supported by the Ohio Department of Revenue.
Extracted from PDF file 2019-ohio-form-grant-request.pdf, last modified July 2014
7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer's Taxable Year Ending in 2014 (OBSOLETE)Reset Form Rev. 7/14 Ohio Development Services Agency Grant Request 7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment for the Taxpayer’s Taxable Year Ending in 2014 Schedule A – Taxpayer Requesting the Grant – For the taxable year ending in 2014, the taxpayer (or taxpayers – if the taxpayers are C corporations and members of a “qualifying controlled group”) identiﬁed below hereby requests a nonrefundable grant for purchases of new manufacturing machinery and equipment in the amounts shown. Enclose this form with the income tax return of the taxpayer claiming the grant for the taxpayer’s taxable year ending in 2014. Name of Taxpayer Requesting the 7.5%-13.5% Manufacturer’s Grant If the taxpayer claiming the grant is an individual, enter the taxpayer’s name followed by the letter “I” in the box provided. If the taxpayer claiming the grant is a pass-through entity ﬁling a composite return on behalf of the entity’s investors, enter the pass-through entity’s name followed by the letter “P.” If an estate, by “E.” If a trust, by “T.” If the taxpayer claiming the grant is a C corporation, enter the taxpayer’s name followed by the letter “C.” If the taxpayer is a C corporation and a member of a qualifying controlled group of corporations required to compute a consolidated grant, list the name, FEIN and requested grant amount for each member of the qualifying controlled group claiming the grant (attach an additional sheet if necessary). Taxpayer’s Identiﬁcation Number If the taxpayer requesting the grant is an individual, enter the taxpayer’s Social Security number. If the taxpayer requesting the grant is a C corporation or a pass-through entity ﬁling a composite return, enter the taxpayer’s FEIN. Grant Requested on the Taxpayer’s Return for the Taxable Year Ending in 2014 Enter here and on the appropriate line of the taxpayer’s income tax. 1. 2. 3. 4. 5. Total grant requested for the taxpayer’s taxable year ending in 2014 (from Schedule B). Schedule B – The Taxpayer’s 1/7 Grant Amounts Shown by Purchase Year The Total Requested Grant on Schedule A, Line 5 Consists of the Following One-Seventh Grant Amounts from Qualifying New Machinery and Equipment Purchased During the Calendar Years Indicated: Carryforward Amounts from 1/1/2005 to 6/30/2005 Qualifying Purchases Total Requested Grant (to Schedule A) Schedule C – Pass-Through Entities That Purchased Equipment for Which the Taxpayer Is Claiming the Grant Name of Pass-Through Entity FEIN NAICS Code Taxpayer’s Ownership % Schedule D – Location of Manufacturing Facilities by County (attach additional sheet if necessary) Ohio County Street Address of Taxpayer’s Manufacturing Facilities or Pass-Through Entity’s Manufacturing Facilities in the Ohio County Principal Products Manufactured at the Facility I declare under penalties of perjury that this grant request form has been examined by me and to the best of my knowledge and belief is true, correct and complete. Taxpayer’s signature (if taxpayer is an individual) Date Signature of ofﬁcer or managing agent (if taxpayer is other than an individual) Date Instructions for Filing the Grant Request Form For taxable years ending on or after July 1, 2005 the Ohio Revised Code section (R.C.) 5733.33 Ohio franchise tax nonrefundable credit and the R.C. 5747.31 Ohio income tax nonrefundable credit for manufacturers that purchased (and for investors in pass-through entity manufacturers that purchased) qualifying new manufacturing machinery and equipment for use in Ohio convert to a nonrefundable grant (R.C. 122.172 and 122.173) administered by the Ohio Development Services Agency. That is, for taxable years ending on or after July 1, 2005, the 7.5%-13.5% manufacturers’ grant replaces the 7.5%-13.5% manufacturers’ credit. The same deﬁnitions, concepts, computations and 1/7 carryforward provision that applied to the credit now apply to the grant. Each taxpayer requesting the grant must ﬁle this completed grant request form with the taxpayer’s tax return for the taxable year for which the taxpayer claims the grant. The grant and this grant request form apply to qualifying new manufacturing machinery and equipment purchased during the period Jan. 1, 2005 to June 30, 2005, as well as to qualifying equipment purchased in 2004 and earlier purchase years. Thus, the grant applies to both the 1/7 amounts from 2005 qualifying purchases and to the 1/7 amounts from pre-2005 qualifying purchases for which the taxpayer claimed the credit on prior franchise tax reports or prior income tax returns. See R.C. 122.172, 122.173 and 5733.33. Schedule A – Enter the taxpayer’s name, identiﬁcation number, and requested grant amount. • If the taxpayer requesting the grant is an individual, enter the taxpayer’s name followed by the letter “I” in the box provided. • If the taxpayer requesting the grant is a pass-through entity that ﬁles a composite return on behalf of its investors, enter the taxpayer’s name followed by the letter “P.” • If the taxpayer requesting the grant is an estate enter the taxpayer’s name followed by the letter “E.” • If the taxpayer requesting the grant is a trust, enter the taxpayer’s name followed by the letter “T.” • If the taxpayer requesting the grant is a C corporation, enter the taxpayer’s name followed by the letter “C.” If the taxpayer is a C corporation and a member of a qualifying controlled group of corporations required to compute a consolidated grant pursuant to R.C. 122.173(I), list the name, federal employer identiﬁcation number and requested grant amount for each member of the qualifying controlled group that claims the grant. Schedule B – The requested grant now only consists of unused carryforward amounts. Each 1/7 amount that could not be used in the year in which it otherwise could have been claimed (because the taxpayer did not have sufﬁcient tax to use the amount) can be carried forward for three years. If the requested grant includes 1/7 carryforward amounts from qualifying purchases in 1/1/2005 to 6/30/2005 that the taxpayer could have claimed as a credit/grant on the taxpayer’s 2011 income tax return (if the taxpayer had sufﬁcient tax to use the credit/grant in those years), please enter the sum of those amounts in both columns. The total requested grant shown Rev. 7/14 on Schedule B must equal the total requested grant on Schedule A, line 5. Schedule C – If the total grant requested includes any amounts with respect to qualifying new manufacturing machinery and equipment purchased by a pass-through entity in which the taxpayer had an ownership interest at the time of purchase, list the pass-through entity’s name, federal employer identiﬁcation number, NAICS code, and the taxpayer’s percentage of ownership interest in the pass-through entity during the year in which the pass-through entity purchased the qualifying equipment. Attach an additional sheet if necessary. Schedule D – For each Ohio county for which the taxpayer (or taxpayers – if the taxpayers are C corporations and members of a qualifying controlled group) is (are) requesting the grant, list the county, the street address of the manufacturing facility in that county, and the principal products manufactured at that facility. Attach an additional sheet if necessary. Caution: This form is not a “notice of intent” as prescribed by R.C. 122.173(E) or R.C. 5733.33(E). The purchaser of the qualifying equipment for which the taxpayer is requesting the grant was required to have ﬁled with the Ohio Development Services Agency a “notice of intent” by the date of a timely ﬁled return, including extensions, for the taxable year that includes Sept. 30, 2005. The notice of intent ﬁling requirement applies to each purchase year within the qualifying purchase period – not to the years in which the 1/7 credit/grant amounts are claimed. If the purchaser failed to ﬁle the notice of intent by the required date, the taxpayer is not entitled to the grant. Nevertheless, a notice of intent to claim the credit ﬁled on or before such date pursuant to R.C. 5733.33(E) is considered a notice of the intent to claim a grant under R.C. 122.173. See the department’s information release CFT 2006-01. Note: In DiamlerChrysler Corp. v. Cuno 547 U.S. (2006), the United States Supreme Court held that the plaintiffs had not established their standing to challenge the 7.5%-13.5% credit. Because the plaintiffs had no standing to challenge the credit, the lower courts erred by considering the plaintiffs’ claims on the merits. Because of this decision, taxpayers can continue to claim the 7.5%-13.5% grant as provided by Ohio law. (As noted above, for taxable years ending on or after July 1, 2005 the 7.5%-13.5% manufacturer’s credit converts to a nonrefundable grant. The court’s decision here does not convert the grant back to a credit.) Federal Privacy Act Notice. Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social Security number in order to administer this tax.
More about the Ohio Form Grant Request Corporate Income Tax
OBSOLETE AS OF TAX YEAR 2014
We last updated the 7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer's Taxable Year Ending in 2014 (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Ohio Department of Taxation. You can print other Ohio tax forms here.
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View all 83 Ohio Income Tax Forms
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form Grant Request from the Department of Taxation in March 2021.
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 Grant Request
We have a total of eight past-year versions of Form Grant Request in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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