Ohio Commercial Activity Tax printable pdf download

CAT 1 INS

Rev. 9/15

Page 1

P .O. Box 16158

Columbus, OH 43216-6158

Ohio Commercial Activity Tax (CAT) Instructions for Registration

• Combined taxpayer (common owned entities that are

Taxpayers are encouraged to register electronically at

not part of consolidated taxpayer election),

business.ohio.gov. If paper registration is chosen, please

• 50% consolidated elected taxpayer by a common owner,

complete this registration in black or blue ink – do not use

pencil. Write each letter or number in a separate box using

• 80% consolidated elected taxpayer by a common

uppercase letters. Please mail the completed registration

owner.

form to: Ohio Department of Taxation, Business Tax Division,

P.O. Box 16158, Columbus, OH 43216-6158, or fax to (206)

Combined Taxpayer: All taxpayers having more than a 50%

666-4462. Additional details regarding this tax can be found

common ownership with other entities, and who have not

at tax.ohio.gov.

elected to ﬁ le as a consolidated group, must register and ﬁ le

as a combined group. Combined taxpayers are required to

What Must Be Reported On This Registration

Primary Taxpayer – The taxpayer listed as the primary

substantial nexus) in Ohio. Unlike, consolidated taxpayers,

taxpayer on this registration will become the primary reporting

sales between the members of a combined taxpayer are not

entity for the commercial activity tax (CAT). While it is

excludable taxable gross receipts.

preferred that the primary taxpayer be the parent corporation,

Consolidated Elected Taxpayer: Taxpayers with at least a

in the case of a parent and subsidiary companies, the primary

50% common ownership interest with other entities have

reporting entity need not be the parent company. In the case

the option of consolidating all commonly owned entities into

of a consolidated elected taxpayer, the reporting entity for

a single taxpayer. Such taxpayers may choose to include

the CAT must have the authority to bind all of the members

all entities that have at least a 50% common ownership or

of the group to the election. Schedules A and B are used

elect to only include those entities that have at least an 80%

to provide supplemental information regarding commonly

common ownership. Taxpayers that choose the consolidation

owned entities, corporate ofﬁ cers and additional partners/

option may exclude those receipts between members in the

members.

group. For taxpayers choosing this option, all entities (50%

Federal Employer Identiﬁ cation Number – If you have a

or 80% common ownership, whichever is elected) must

federal employer identiﬁ cation number (FEIN), you need to

be included in the consolidated group (even those with no

provide this number. If you are a foreign (non-USA) business,

substantial nexus and those that are excluded entities).

or a newly established business and do not yet have a FEIN,

In addition, this election is irrevocable for eight calendar

write either “applied for” or “non-USA business” across the

quarters. By checking this box, this registration binds all

header.

applicable entities and they must be listed on Schedule B.

Social Security Number – Provide this number only if the

Taxpayers choosing to consolidate also have the option of

business you are registering does not have a FEIN. Provide

including or excluding foreign (non-USA) corporations (with

the social security number of the sole proprietor. Because

the same ownership percentage – 80% or 50% – as elected

we may be requiring you to provide us with a Social Security

for the consolidated election as discussed above). Please

number, the Federal Privacy Act of 1974 requires us to inform

check the appropriate box indicating the selection. If the

you that your providing us your Social Security number is

election is made to include all non-USA-owned corporations,

mandatory. Speciﬁ cally, Ohio Revised Code section 5703.057

this election is also irrevocable for eight calendar quarters.

authorizes this department to request this information. Your

Note: An entity cannot be a member of both a consolidated

failure to supply any information requested on a tax form

elected and a combined taxpayer group. A joint venture, in

prescribed by the tax commissioner will result in a delay or

which an entity is owned 50/50 by two other entities, may be a

denial of your registration and could result in the imposition

member of two different consolidated groups. If the election is

of penalties.

made not to consolidate, then the joint venture must register

Line 1 – Type of Organization: Check the box indicating the

as a single entity taxpayer. In addition, excluded foreign (non-

form of business organization. If the business is anything other

USA) corporations or those entities that are owned less than

than a sole proprietorship, you must complete Schedule A.

80% but more than 50% by a consolidated taxpayer making

an 80% election are still required to register as a single entity

Line 2 – Type of Taxpayer: All taxpayers fall into one of

taxpayer or part of a combined group, as applicable.

four categories:

• Single entity taxpayer,*

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 general, single entity taxpayers either have no ownership interest in

in the consolidated or combined group. This number can be

other entities or have 50% or less common ownership with other entities.

changed on future tax returns.

Ohio Commercial Activity Tax

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