Instructions For Ohio Form Ft 1120fi - Ohio Corporation Franchise Tax Report

Instructions For Ohio Form Ft 1120fi - Ohio Corporation Franchise Tax Report - 2012 Page 24

Ohio Franchise Tax Forms

Many of the Department of Taxation’s forms are available on the Department’s Web site at tax.ohio.gov.

FT COM

Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report

FT 1120E

Declaration of Estimated Corporation Franchise Tax

FT 1120ER

Application for Automatic Extension

FT 1120EX

Request for an Additional Extension of Time for Filing Corporation Franchise Tax Report

FT 1120

Corporation Franchise Tax Report

FT 1120VL

Valuation Limitation on Gains and Losses from Sales or Exchanges of Property

FT 1120C

Corporation Franchise Tax (Combined Report)

FT OTAS

Ohio Taxpayers’ Afﬁ liation Schedule

FT 1120FI

Corporation Franchise Tax Report for Financial Institutions

FT REF

Application for Corporation Franchise Tax Refund

Petition for Reassessment

FT HELP

Special Handling Notice

FT QHC

Qualifying Holding Company Election

Grant Request Form

Note 1: Franchise tax forms “Supplemental Schedules for Electric Companies” and “Supplemental Schedule for Local Exchange Tele-

phone Companies” are not listed in the above table because electric companies and telephone companies are subject to the franchise

tax phase-out and the commercial activity tax (CAT) phase-in. Thus, electric companies and telephone companies have no franchise tax

ﬁ ling or payment requirement for tax years 2010 and thereafter.

Note 2: Franchise tax form, FT 1120S, “Notice of S Corporation Status” is not included in the above table. By administrative journal entry

dated Oct. 12, 2011 the tax commissioner waived the R.C. 5733.09(B) notice of S election ﬁ ling requirement for 2012 (taxable year end-

ing in 2011). That is, unlike 2009 and earlier years, S corporations and their “qualiﬁ ed subchapter S subsidiaries” are not required to ﬁ le

a 2012 Notice of S Corporation Status, form FT 1120S. See the tax commissioner’s administrative journal entry at the following address:

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Instructions For Ohio Form Ft 1120fi - Ohio Corporation Franchise Tax Report - 2012 Page 24