Ohio Commercial Activity Tax - Request to Change Filing Frequency

Commercial Activity Tax - Request to Change Filing Frequency
Form CAT FFCAT FF

Rev. 11/23

Request to Change
Filing Frequency
Please do not use staples.

CAT account number

FEIN or Social Security number

Use only UPPERCASE letters.
Reporting member's name

Please check the appropriate box below:

q Quarterly filing frequency

A taxpayer switching from a calendar year filing frequency to a calendar quarter filing frequency may, for the first quarter of
the change, apply the full annual exclusion amount to the first calendar quarter return the taxpayer files that calendar year.
Such taxpayers may carry forward and apply any unused exclusion amount to subsequent calendar quarters within that
same calendar year. The tax rate shall be based on the rate imposed in the calendar quarter in which the taxpayer switches
from a calendar year taxpayer to a calendar quarter taxpayer. Effective date (MM/DD/YY):

q Annual filing frequency

Annual filing frequency is effective in the current calendar year if the request is approved by the tax commissioner before
the due date of the annual minimum tax (due May 10 of each year). Otherwise, the annual filing frequency is effective the
following calendar year. Effective date (MM/DD/YY):

NOTE: By checking the box above, the taxpayer affirms that it will have less than $1 million in taxable gross receipts for
the current calendar year.
SIGN HERE (required)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the
relevant facts in this matter to file this request to change filing frequency.
Signature

Date (MM/DD/YY)

Name

Title

Contact person: The taxpayer will be represented in the matter by the following individual. Please attach a Declaration
of Tax Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.
Your first name

M.I. Last name

Home address (number and street)
City
Telephone
Title

State

ZIP code

Fax
E-mail

Options to send this request: Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or
gateway.ohio.gov – Online Notice Response Service: eFax – 206-666-4462; Mail: Ohio Department of Taxation,
Business Tax Division - CAT FF, P.O. Box 16158 Columbus OH 43216-6158

Extracted from PDF file 2023-ohio-form-cat-ff.pdf, last modified November 2023

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More about the Ohio Form CAT FF Corporate Income Tax TY 2023

We last updated the Commercial Activity Tax - Request to Change Filing Frequency in February 2024, so this is the latest version of Form CAT FF, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CAT FF directly from TaxFormFinder. You can print other Ohio tax forms here.

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Other Ohio Corporate Income Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT 1041 Instructions	Fiduciary Income Tax Return Instructions
Form IT 1041	Fiduciary Income Tax Return Tax Return
Form D 5	Notification of Dissolution or Surrender
Form FIT CA	Request to Cancel Account
IT 4708 UPC	Payment Coupon for Pass-Through Entity/Fiduciary Income Tax Voucher

Download all OH tax forms View all 83 Ohio Income Tax Forms

Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form CAT FF from the Department of Taxation in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Ohio Form CAT FF

We have a total of three past-year versions of Form CAT FF in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CAT FF

2022 Form CAT FF

2021 Form CAT FF

CAT_CATFF_GEN_FI_011113.indd

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