Ohio Ohio Commercial Activity Tax (CAT) Instructions for Registration

Ohio Commercial Activity Tax (CAT) Instructions for Registration
CAT_CAT1_INS_FS_092315
CAT 1 INS
Rev. 11/23
Page 1

Ohio Commercial Activity Tax (CAT) Instructions for Registration
Taxpayers are encouraged to register electronically
at gateway.ohio.gov. If paper registration is chosen,
please complete this registration in black or blue ink
– do not use pencil. Write each letter or number in a
separate box using uppercase letters. Please mail the
completed registration form to: Ohio Department of
Taxation, Business Tax Division,
P.O. Box 16158, Columbus, OH 43216-6158, or fax to
(206) 666-4462. Additional details regarding this tax
can be found at tax.ohio.gov.
What Must Be Reported On This Registration
Primary Taxpayer – The taxpayer listed as the
primary taxpayer on this registration will become the
primary reporting entity for the commercial activity
tax (CAT). While it is preferred that the primary
taxpayer be the parent corporation, in the case of a
parent and subsidiary companies, the primary
reporting entity need not be the parent company. In
the case of a consolidated elected taxpayer, the
reporting entity for the CAT must have the authority
to bind all of the members of the group to the
election. Schedules A and B are used to provide
supplemental information regarding commonly
owned entities, corporate officers and additional
partners/ members.
Federal Employer Identification Number – If you
have a federal employer identification number
(FEIN), you need to provide this number. If you are a
foreign (non-USA) business, or a newly established
business and do not yet have a FEIN, write either
“applied for” or “non-USA business” across the
header.
Social Security Number – Provide this number only if
the business you are registering does not have a FEIN.
Provide the social security number of the sole
proprietor. Because we may be requiring you to
provide us with a Social Security number, the Federal
Privacy Act of 1974 requires us to inform you that
providing your Social Security number is mandatory.
Specifically, Ohio Revised Code section

5703.057 authorizes this department to request this
information. Your failure to supply any information
requested on a tax form prescribed by the tax
commissioner will result in a delay or denial of your
registration and could result in the imposition of
penalties.
Line 1 – Type of Organization: Check the box indicating
the form of business organization. If the business is
anything other than a sole proprietorship, you must
complete Schedule A.
Line 2 – Date Subject to the CAT: This is the date that
the business exceeded the annual taxable gross
receipts threshold or the date that you anticipate
exceeding the annual taxable gross receipts
threshold. You may future date within 6 months of
the current date. 
The taxable gross receipts threshold for CAT is:
• $ 150,000 for 2005 through 2023;
• $ 3,000,000 for 2024;
• $ 6,000,000 for 2025 and thereafter
Line 3 – Annual Taxable Gross Receipts: Check the
box indicating your anticipated taxable gross receipts
during the current calendar year. Taxpayers whose
annual taxable gross receipts exceed $1,000,000 must
file quarterly returns. For tax periods prior to 2024,
taxpayers with annual taxable gross receipts less than
$1,000,000 must file annually.
Line 4 – Type of Taxpayer: All taxpayers fall into one
of four categories:
• Single entity taxpayer,*
• Combined taxpayer (commonly owned entities
that are not part of consolidated elected
taxpayer),
• 50% consolidated elected taxpayer by a common
owner, or
• 80% consolidated elected taxpayer by a common
owner.

*In general, single entity taxpayers have no common owner and either have no
ownership interest in other entities or have 50% or less common ownership with
other entities.

CAT 1 INS
Rev. 11/23
Page 2

Combined Taxpayer: All taxpayers having more than a
50% common ownership with other entities, and who
have not elected to file as a consolidated group, must
register and file as a combined group. Combined
taxpayers are required to register only those members
that have enough contacts (i.e., substantial nexus) in
Ohio. Unlike, consolidated taxpayers, sales between
the members of a combined taxpayer are not
excludable taxable gross receipts.
Consolidated Elected Taxpayer: Taxpayers with at least
a 50% common ownership interest with other entities
have the option of consolidating all commonly owned
entities into a single taxpayer. Such taxpayers may
choose to include all entities that have at least a 50%
common ownership or elect to only include those
entities that have at least an 80% common ownership.
Taxpayers that choose the consolidation option may
exclude those receipts between members in the
group. For taxpayers choosing this option, all entities
(50% or 80% common ownership, whichever is
elected) must be included in the consolidated group
(even those with no substantial nexus and those that
are excluded entities). In addition, this election is
irrevocable for eight calendar quarters. By checking
this box, this registration binds all applicable entities
and they must be listed on Schedule B.
Taxpayers choosing to consolidate also have the
option of including or excluding foreign (non-USA)
corporations (with the same ownership percentage –
80% or 50% – as elected for the consolidated election
as discussed above). Please check the appropriate box
indicating the selection. If the election is made to
include all non-USA-owned corporations, this election
is also irrevocable for eight calendar quarters.
Note: An entity cannot be a member of both a
consolidated elected and a combined taxpayer group.
A joint venture, in which an entity is owned 50/50 by
two other entities, may be a member of two different
consolidated groups. If the election is made not to
consolidate, then the joint venture must register as a
single entity taxpayer.

In addition, excluded foreign (non- USA) corporations or
those entities that are owned less than 80% but more
than 50% by a consolidated taxpayer making an 80%
election are still required to register as part of a
combined group.
Line 5 – 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 the consolidated or combined group.
This number can be changed on future tax returns.
Line 6 – Legal Name:
6A: Enter the legal name of the business. If you are
a sole proprietor do not complete this line.
6B: If you are a sole proprietor, enter the last
name, the first name and the middle initial of
the sole proprietor.
Line 7 – Trade Name or DBA: If the business is using a
DBA or trade name, enter the DBA or trade name of
the business.
Line 8 – Primary Address: Primary address
information should reflect the principal location or
home office of the taxpayer (see contact information
for alternative address).
Line 9 – Contact Information: Complete the address
portion only if you want to use an alternative address
(such as a tax preparer) that is different from the
reported primary address. Note that this address will
be used to receive all legal correspondence regarding
your
account,
including
returns
and
billings/assessments. Also, please provide your phone
number, fax number and e-mail address. If provided,
the e-mail address may be used by this department to
notify you of tax changes.
Line 10 – Place of Incorporation: If applicable, list the
state or country under whose laws the business is
organized. If a sole proprietor, leave this blank.

CAT 1 INS
Rev. 11/23
Page 3

Line 11 – Ohio Secretary of State Information: If you
are registered to conduct business in Ohio, please
provide the charter number, registration number or
license-to-conduct- business number issued by the
Ohio Secretary of State. (This question generally
applies to businesses other than sole proprietorships.)
Line 12 – North American Industry Classification
System (NAICS): This is an industry classification
system used by many governmental agencies. Please
choose the category that best describes your business
activity and enter the six- digit code. If not familiar with
these codes, visit our Web site at tax.ohio.gov for a
listing of the NAICS codes.
Signature – The registration must be signed and dated
by a person responsible for the accuracy of the
information provided.
Schedule A
All entities, other than sole proprietorships must
complete Schedule A.
Please list the required information for the corporate
officers, partners, or members. If you are a
consolidated elected taxpayer or a combined
taxpayer, list the information only for the primary
reporting entity.
If the primary reporting entity is a partnership, LLC or
LLP, please provide the names, addresses and social
security numbers of the partners/members. If there
are more than five partners/members, it is only
necessary to provide this information for the five
partners/members with the largest ownership
interest.
If the primary reporting entity is an association, trust
or other type of business organization, please provide
the
names
and
addresses
of
the
owners/members/trustees. (It is not necessary to
provide the social security numbers of the
owners/members/trustees.) If the primary reporting
entity has officers, please provide the names and
addresses of the president, vice president, treasurer,
secretary and statutory agent.

(It is not necessary to provide the social security numbers of the
corporate officers.)

Schedule B
All entities that are consolidated or combined
taxpayers must complete Schedule B.
Schedule B is to be completed only by those entities
that are either consolidated or combined taxpayers.
The primary reporting entity is the entity that will file
the return on behalf of all members.
In the case of a consolidated elected taxpayer, list all
entities that are included in the consolidated
election. The entities to include depend on whether
you elect to include those members that meet either
the 50% or 80% ownership tests as well as whether
you elect to include foreign (non-USA) corporations.
In the case of a combined taxpayer, list all entities in
which you have more than a 50% ownership and that
have substantial nexus with Ohio. Taxpayers that are
not a part of the elected consolidated group must
register as a member of a combined group with other
applicable commonly owned businesses if they have
substantial nexus in Ohio and that are not part of the
elected consolidated group.
In all cases, please provide either the social security
number or the FEIN of each member, along with the
name, address, type of organization, state or country
under which the entity is organized, and NAICS code.
Please make additional copies of this schedule as
necessary.