Grant Request Form - 7.5%-13.5% Grant For Purchases Of New Manufacturing Machinery And Equipment For The Taxpayer'S Taxable Year Ending In 2012 Page 2
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1
2Rev. 10/12
Instructions for Filing the Grant Request Form
For taxable years ending on or after July 1, 2005 the Ohio Revised
tax report or on the taxpayer’s 2009, 2010 and/or 2011 income
Code section (R.C.) 5733.33 Ohio franchise tax nonrefundable
tax return (if the taxpayer had suffi cient tax to use the credit/grant
credit and the R.C. 5747.31 Ohio income tax nonrefundable
in those years), please enter the sum of those amounts in both
credit for manufacturers that purchased (and for investors in
columns. The total requested grant shown on Schedule B must
pass-through entity manufacturers that purchased) qualifying new
equal the total requested grant on Schedule A, line 5.
manufacturing machinery and equipment for use in Ohio convert to
Schedule C – If the total grant requested includes any amounts with
a nonrefundable grant (R.C. 122.172 and 122.173) administered by
respect to qualifying new manufacturing machinery and equipment
the Ohio Development Services Agency. That is, for taxable years
purchased by a pass-through entity in which the taxpayer had an
ending on or after July 1, 2005, the 7.5%-13.5% manufacturers’
ownership interest at the time of purchase, list the pass-through
grant replaces the 7.5%-13.5% manufacturers’ credit. The same
entity’s name, federal employer identifi cation number, NAICS
defi nitions, concepts, computations and 1/7 carryforward provision
code, and the taxpayer’s percentage of ownership interest in the
that applied to the credit now apply to the grant.
pass-through entity during the year in which the pass-through entity
Each taxpayer requesting the grant must fi le this completed
purchased the qualifying equipment. Attach an additional sheet if
grant request form with the taxpayer’s tax return for the taxable
necessary.
year for which the taxpayer claims the grant. The grant and this
Schedule D – For each Ohio county for which the taxpayer (or
grant request form apply to qualifying new manufacturing machinery
taxpayers – if the taxpayers are C corporations and members of
and equipment purchased during the period Jan. 1, 2005 to June
a qualifying controlled group) is (are) requesting the grant, list the
30, 2005, as well as to qualifying equipment purchased in 2004
county, the street address of the manufacturing facility in that county,
and earlier purchase years. Thus, the grant applies to both the 1/7
and the principal products manufactured at that facility. Attach an
amounts from 2005 qualifying purchases and to the 1/7 amounts
additional sheet if necessary.
from pre-2005 qualifying purchases for which the taxpayer claimed
the credit on prior franchise tax reports or prior income tax returns.
Caution: This form is not a “notice of intent” as prescribed
See R.C. 122.172, 122.173 and 5733.33.
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
Schedule A – Enter the taxpayer’s name, identifi cation number,
was required to have fi led with the Ohio Development Services
and requested grant amount.
Agency a “notice of intent” by the date of a timely fi led return,
•
If the taxpayer requesting the grant is an individual, enter the
including extensions, for the taxable year that includes Sept.
taxpayer’s name followed by the letter “I” in the box provided.
30, 2005. The notice of intent fi ling requirement applies to each
•
If the taxpayer requesting the grant is a pass-through entity
purchase year within the qualifying purchase period – not to the
that fi les a composite return on behalf of its investors, enter
years in which the 1/7 credit/grant amounts are claimed. If the
the taxpayer’s name followed by the letter “P.”
purchaser failed to fi le the notice of intent by the required date,
•
If the taxpayer requesting the grant is an estate enter the
the taxpayer is not entitled to the grant. Nevertheless, a notice of
taxpayer’s name followed by the letter “E.”
intent to claim the credit fi led on or before such date pursuant to
•
If the taxpayer requesting the grant is a trust, enter the taxpayer’s
R.C. 5733.33(E) is considered a notice of the intent to claim a grant
name followed by the letter “T.”
under R.C. 122.173. See the department’s information release CFT
•
If the taxpayer requesting the grant is a C corporation, enter the
2006-01.
taxpayer’s name followed by the letter “C.” If the taxpayer is a
C corporation and a member of a qualifying controlled group
Note: In DiamlerChrysler Corp. v. Cuno 547 U.S. (2006), the United
of corporations required to compute a consolidated grant
States Supreme Court held that the plaintiffs had not established
pursuant to R.C. 122.173(I), list the name, federal employer
their standing to challenge the 7.5%-13.5% credit. Because the
identifi cation number and requested grant amount for each
plaintiffs had no standing to challenge the credit, the lower courts
member of the qualifying controlled group that claims the grant
erred by considering the plaintiffs’ claims on the merits. Because
on this year’s franchise tax report. Attach a copy of this form to
of this decision, taxpayers can continue to claim the 7.5%-13.5%
the franchise tax report of each member of the group claiming the
grant as provided by Ohio law. (As noted above, for taxable years
grant. Do not complete a separate request for each member
ending on or after July 1, 2005 the 7.5%-13.5% manufacturer’s
of the group.
credit converts to a nonrefundable grant. The court’s decision here
does not convert the grant back to a credit.)
Schedule B – The requested grant now only consists of unused
carryforward amounts. Each 1/7 amount that could not be used in
Federal Privacy Act Notice. Because we require you to provide
the year in which it otherwise could have been claimed (because
us with a Social Security number, the Federal Privacy Act of 1974
the taxpayer did not have suffi cient tax to use the amount) can be
requires us to inform you that providing us with your Social Security
carried forward for three years. If the requested grant includes 1/7
number is mandatory. Ohio Revised Code sections 5703.05,
carryforward amounts from qualifying purchases in 2003, 2004 and/
5703.057 and 5747.08 authorize us to request this information. We
or 1/1/2005 to 6/30/2005 that the taxpayer could have claimed as
need your Social Security number in order to administer this tax.
a credit/grant on the taxpayer’s 2010, 2011 and/or 2012 franchise
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