Grant Request Form - Ohio Development Services Agency Grant Request Page 2
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1
2Rev. 7/14
Instructions for Filing the Grant Request Form
For taxable years ending on or after July 1, 2005 the Ohio Revised
on Schedule B must equal the total requested grant on Schedule
Code section (R.C.) 5733.33 Ohio franchise tax nonrefundable
A, line 5.
credit and the R.C. 5747.31 Ohio income tax nonrefundable
Schedule C – If the total grant requested includes any amounts with
credit for manufacturers that purchased (and for investors in
respect to qualifying new manufacturing machinery and equipment
pass-through entity manufacturers that purchased) qualifying new
purchased by a pass-through entity in which the taxpayer had an
manufacturing machinery and equipment for use in Ohio convert to
ownership interest at the time of purchase, list the pass-through
a nonrefundable grant (R.C. 122.172 and 122.173) administered by
entity’s name, federal employer identifi cation number, NAICS
the Ohio Development Services Agency. That is, for taxable years
code, and the taxpayer’s percentage of ownership interest in the
ending on or after July 1, 2005, the 7.5%-13.5% manufacturers’
pass-through entity during the year in which the pass-through entity
grant replaces the 7.5%-13.5% manufacturers’ credit. The same
purchased the qualifying equipment. Attach an additional sheet if
defi nitions, concepts, computations and 1/7 carryforward provision
necessary.
that applied to the credit now apply to the grant.
Schedule D – For each Ohio county for which the taxpayer (or
Each taxpayer requesting the grant must fi le this completed
taxpayers – if the taxpayers are C corporations and members of
grant request form with the taxpayer’s tax return for the taxable
a qualifying controlled group) is (are) requesting the grant, list the
year for which the taxpayer claims the grant. The grant and this
county, the street address of the manufacturing facility in that county,
grant request form apply to qualifying new manufacturing machinery
and the principal products manufactured at that facility. Attach an
and equipment purchased during the period Jan. 1, 2005 to June
additional sheet if necessary.
30, 2005, as well as to qualifying equipment purchased in 2004
and earlier purchase years. Thus, the grant applies to both the 1/7
Caution: This form is not a “notice of intent” as prescribed
amounts from 2005 qualifying purchases and to the 1/7 amounts
by R.C. 122.173(E) or R.C. 5733.33(E). The purchaser of the
from pre-2005 qualifying purchases for which the taxpayer claimed
qualifying equipment for which the taxpayer is requesting the grant
the credit on prior franchise tax reports or prior income tax returns.
was required to have fi led with the Ohio Development Services
See R.C. 122.172, 122.173 and 5733.33.
Agency a “notice of intent” by the date of a timely fi led return,
including extensions, for the taxable year that includes Sept.
Schedule A – Enter the taxpayer’s name, identifi cation number,
30, 2005. The notice of intent fi ling requirement applies to each
and requested grant amount.
purchase year within the qualifying purchase period – not to the
•
If the taxpayer requesting the grant is an individual, enter the
years in which the 1/7 credit/grant amounts are claimed. If the
taxpayer’s name followed by the letter “I” in the box provided.
purchaser failed to fi le the notice of intent by the required date,
•
If the taxpayer requesting the grant is a pass-through entity
the taxpayer is not entitled to the grant. Nevertheless, a notice of
that fi les a composite return on behalf of its investors, enter
intent to claim the credit fi led on or before such date pursuant to
the taxpayer’s name followed by the letter “P.”
R.C. 5733.33(E) is considered a notice of the intent to claim a grant
•
If the taxpayer requesting the grant is an estate enter the
under R.C. 122.173. See the department’s information release CFT
taxpayer’s name followed by the letter “E.”
2006-01.
•
If the taxpayer requesting the grant is a trust, enter the taxpayer’s
name followed by the letter “T.”
Note: In DiamlerChrysler Corp. v. Cuno 547 U.S. (2006), the United
•
If the taxpayer requesting the grant is a C corporation, enter the
States Supreme Court held that the plaintiffs had not established
taxpayer’s name followed by the letter “C.” If the taxpayer is a
their standing to challenge the 7.5%-13.5% credit. Because the
C corporation and a member of a qualifying controlled group
plaintiffs had no standing to challenge the credit, the lower courts
of corporations required to compute a consolidated grant
erred by considering the plaintiffs’ claims on the merits. Because
pursuant to R.C. 122.173(I), list the name, federal employer
of this decision, taxpayers can continue to claim the 7.5%-13.5%
identifi cation number and requested grant amount for each
grant as provided by Ohio law. (As noted above, for taxable years
member of the qualifying controlled group that claims the grant.
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
Schedule B – The requested grant now only consists of unused
does not convert the grant back to a credit.)
carryforward amounts. Each 1/7 amount that could not be used in
the year in which it otherwise could have been claimed (because
Federal Privacy Act Notice. Because we require you to provide
the taxpayer did not have suffi cient tax to use the amount) can be
us with a Social Security number, the Federal Privacy Act of 1974
carried forward for three years. If the requested grant includes 1/7
requires us to inform you that providing us with your Social Security
carryforward amounts from qualifying purchases in 1/1/2005 to
number is mandatory. Ohio Revised Code sections 5703.05,
6/30/2005 that the taxpayer could have claimed as a credit/grant on
5703.057 and 5747.08 authorize us to request this information. We
the taxpayer’s 2011 income tax return (if the taxpayer had suffi cient
need your Social Security number in order to administer this tax.
tax to use the credit/grant in those years), please enter the sum of
those amounts in both columns. The total requested grant shown
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