Ohio Nexus Questionnaire for Corporation Franchise Tax and Pass-Through Entities

Nexus Questionnaire for Corporation Franchise Tax and Pass-Through Entities
Nexus_Questionnaire
Nexus Questionnaire
Income Taxes
Examiner: ___________________
Taxpayer or qualifying entity’s legal name:
DBA (if different from legal name):
Mailing address (number and street):
City, state, ZIP:
Business website address:
Type of entity
(check all that apply)

 LLC
 Business trust

 S corporation
 Other (specify):

 Partnership

 Sole proprietorship

State or country of incorporation, formation or origination and date:
Business activity code (NAICS code):

Employer identification number (FEIN):

I. Has this entity ever filed with this department any of the following tax returns? If yes, indicate the year of the most
recently filed return.
No Yes Year (If Yes)

No Yes Year (If Yes)

Corporation franchise tax

Pass-through entity tax

Commercial activity tax

Personal property tax

Employer withholding tax

Sales or use tax

Highway use/motor fuel tax

Other (specify): _________

II. Do any “related members” of this entity file any of the tax returns listed above?  No  Yes. If yes, please list entity
name(s), FEIN(s) and the type(s) of tax returns filed (attach additional sheet(s) if necessary).
A “related member” is any person that, with respect to the business, is any of the following during all or any portion of the taxable
year: (i) a “related entity” as defined in R.C. 5733.04(I)(12)(c), or (ii) a “component member” as defined in Internal Revenue Code
(I.R.C.) §1563(b), or (iii) a person to whom or from whom there is attribution of stock ownership in accordance with I.R.C. §1563(e)
except that “40 percent” shall be substituted for “5 percent” wherever “5 percent” appears in I.R.C. section §1563(e). See R.C.
5733.40(P) and R.C. 5733.042.

_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
III. Is this business the survivor of a merger with another business that was formerly an Ohio taxpayer or qualifying
entity?  No  Yes. If yes, please indicate the name and FEIN of the surviving and non-surviving business and the
year the merger took place. _______________________________________________________________________
_____________________________________________________________________________________________
IV. Does this entity, directly or through others acting on behalf of the out of state
business, conduct any of the following activities in Ohio?
1. Solicit sales and/or solicit loans ............................................................................................
2. Make repairs or provide maintenance or warranty service ...................................................
3. Collect current or delinquent accounts .................................................................................
4. Transport passengers or property for hire in or through this state........................................
If yes, please check the method(s) of delivery:
  Common carrier
 Customer pickup

 Delivery agent or salesperson
 Owned/ leased vehicles...................

5. Install or supervise installation of property............................................................................

No Yes Year (If Yes)

No Yes Year (If Yes)
6. Investigate, handle or otherwise provide assistance to resolve customer complaints..........
7. Provide technical assistance, training and/or consulting services, including, but not limited
to, engineering assistance, design services, quality control, product inspections or similar
services, to your customers, your own employees, your related members’ employees or
others....................................................................................................................................
8. Having one or more employees or others conducting business activity in this state............
9. Sell, lease, rent, license to use (for your use/consumption or for others’ use/consumption)
or consign to others real property and/or tangible or intangible personal property...............
10. Have employees, agents, representatives, independent contractors, brokers or others
who own, rent, lease, use or maintain an office or other establishment if this property(i) is
used in the representation of the out-of-state business in this state and (ii) is significantly
associated with the business’s ability to establish and maintain a market in this state ........
11. Have a direct or indirect ownership interest in a pass-through entity having nexus with this
state. If yes, please indicate the name and FEIN of the pass-through entity (attach
additional sheet(s)): _________________________________________________............
12. Hold a certificate of compliance authorizing the out-of-state business to transact business
in this state............................................................................................................................
13. Hire, train or supervise personnel.........................................................................................
14. Does the business and/or any one or more of its related members conduct in this state
any activity that exceeds the protection of P.L. 86-272? If yes, please indicate the
complete name, address and federal ID number for each entity (attach additional
sheet(s)): _________________________________________________________............

Signature:

________________________________________

Printed Name:

________________________________________

Title:
(Officer, general partner, proprietor,
member, manager, etc.)

________________________________________

Telephone:

________________________________________

Email:

________________________________________

Date:

________________________________________

Please return this completed questionnaire to:
Ohio Department of Taxation
Pass-Through Entity Tax
P.O. Box 2476
Columbus, OH 43216-2476