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

Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report
CFT_COM_Final_2007_GEN_072210.inddhio

FT COM
Rev. 3/06

Department of
Taxation
P.O. Box 182857
Columbus, OH 43218-2857

Tax Year

Request for Permission to File
or to Amend a Combined Corporation Franchise Tax Report
Name of Ohio taxpayer corporation making request
Mailing address

Federal employer identiﬁcation number (FEIN)
Ohio franchise tax ID number

Ohio charter number

Name of individual to contact concerning this request
Telephone number

Who must ﬁle form FT COM:
In order to receive tentative permission to ﬁle a combined
Ohio franchise tax report, an Ohio taxpayer corporation (the
“lead” corporation) must ﬁle Ohio form FT COM to:
1. Add additional franchise taxpayers to a previously existing Ohio franchise tax combined group, or
2. Delete franchise taxpayers from a previously existing
Ohio franchise tax combined group, or
3. Include in an Ohio franchise tax combined group pursuant to Ohio Revised Code section (R.C.) 5733.052(A)
a corporation that is not subject to the franchise tax.
Form FT COM is not required if:
1. Two or more Ohio taxpayer corporations timely “elect”
to ﬁle a combined Ohio Corporation Franchise Tax
Report pursuant to R.C. section 5733.052(B) (see the
department’s information release dated May 15,1991);
or
2. A corporation is no longer eligible to be included in a
previously existing Ohio franchise tax combined group
because of a merger, withdrawal, dissolution or change
in ownership.
How to ﬁle Ohio form FT COM:
Ohio form FT COM must be ﬁled by the lead corporation
along with its Ohio Corporation Franchise Tax Report re-

Fax number

ﬂecting the requested combination (also attach Ohio form
FT HELP). Please attach the following information on a
separate sheet:
1. A list of the new corporations to be included in, or existing corporations to be deleted from, the Ohio franchise
tax combined group:
a)
b)
c)
d)
e)

Name of corporation
Address
Federal employer identiﬁcation number (FEIN)
Ohio franchise tax ID number
Ohio charter number

2. Fully explain the ownership percentage of voting stock
that exists among the corporations in the Ohio franchise
tax combined group (attaching Ohio form FT OTAS will
satisfy this requirement).
3. Fully explain the reasons why the requested combination more properly reﬂects the income of the corporations in the requested combination. (See the department’s information release dated June 23, 2000.)
Upon receipt of form FT COM, the Corporation Franchise
Tax Audit Division will review your request for tentative approval, pending audit. If a refund is requested as a result of
this requested combination, please attach Ohio form FT REF,
Request for Corporation Franchise Tax Refund.

Extracted from PDF file 2023-ohio-form-ft-com.pdf, last modified July 2010

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More about the Ohio Form FT COM Corporate Income Tax TY 2023

We last updated the Request for Permission to File or to Amend a Combined Corporation Franchise Tax Report in February 2024, so this is the latest version of Form FT COM, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form FT COM 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 FT COM 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 FT COM

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

2023 Form FT COM