Ohio Ohio Taxpayer's Affiliation Schedule -- Generic

Ohio Taxpayer's Affiliation Schedule -- Generic
CFT_OTAS_Final_2007_GEN_072910.indd
Tax Year

FT OTAS
Rev. 10/06
Page 1

Ohio Taxpayer’s Affiliation Schedule
Special Notes
1. Ohio Revised Code section (R.C.) 5733.06(F) requires that
all related Ohio taxpayer corporations meeting the ownership
or control requirements for an Ohio combined report (set out
in R.C. 5733.052(A)) share the first $50,000 taxable income
bracket to which the lower 5.1% tax rates applies. Related Ohio
taxpayer corporations must share the first $50,000 bracket regardless of whether the Ohio taxpayers actually file as members
of an Ohio combined franchise tax report. The purpose of this
affiliation schedule is to identify all related Ohio taxpayers and to
prorate in column (g) the first $50,000 of Ohio taxable income.
A taxpayer’s pro rata amount may not be less than zero.
2. In columns (b), (c) and (d), list the name, federal employer
I.D. number (FEIN) and Ohio franchise tax I.D. number of all
related Ohio taxpayer corporations as of Jan. 1 of the report
year, regardless of whether the related Ohio taxpayers file an
Ohio combined franchise tax report.

(a)

Corporation
number

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

(b)

Corporation name

(c)

3. For each corporation listed in column (b) that is a member of
a combined franchise tax report (Ohio form FT 1120C), enter
in column (e) the number shown in column (a) of this schedule
corresponding to the corporation’s lead corporation (the corporation’s lead corporation appears in column 2 of the combined
report that includes the corporation). Attach this affiliation
schedule, along with a copy of the taxpayer group’s IRS form
851, only to the Ohio form FT 1120 of the lead corporation.
4. For each corporation listed in column (b) that is not a member
of an Ohio combined franchise tax report, do not make an
entry into column (e); however, attach this affiliation schedule,
along with a copy of the taxpayer group’s IRS form 851, to each
taxpayer’s Ohio form FT 1120.
5. In column (f), identify all qualifying holding companies by placing
a checkmark in the box.

(d)

(e)
If a member of an
Ohio combined group,
indicate here the corp.
no. from column (a) of
Federal employer Ohio franchise tax the Ohio parent or lead
I.D. number
I.D. number
corporation

(f)

(g)

Check
box if a
qualifying
holding
company

Proration of first
$50,000 of Ohio
taxable income
(not less than -0-)

Tax Year
(a)

Corporation
number

FT OTAS
Rev. 10/06
Page 2

(b)

Corporation name

21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
Note: Attach additional sheets if necessary.

(c)

(d)

(e)
If a member of an
Ohio combined group,
indicate here the corp.
no. from column (a) of
Federal employer Ohio franchise tax the Ohio parent or lead
I.D. number
I.D. number
corporation

(f)

(g)

Check
box if a
qualifying
holding
company

Proration of first
$50,000 of Ohio
taxable income
(not less than -0-)