Ohio Form : TR-RQS (Instructions)

Form : TR-RQS (Instructions) 
Form: TR-RQS (Instructions)
Form TR-RQS
Instructions
1/22

PO Box 182382
Columbus, OH 43218-2382
tax.ohio.gov

Application for D3, D4, Statement
of Condition
General Instructions and Information
The TR-RQS form is submitted when a business is
requesting a D3 Certificate of Tax Clearance (Reinstate
a Charter); a D4 Certificate (Qualification to Receive
Foreign License in Ohio); or a Statement of Condition.
It is also submitted when an individual is requesting a
statement of condition.
Certificates are issued when all filing requirements are
met, and all outstanding balances are paid (including
applicable penalty and interest). In the event there
are delinquent returns and/or outstanding balances, a
statement of condition will be issued. The business
must respond in writing when the identified
delinquencies/balances are resolved. At that time, the
accounts will be reevaluated.
Allow 4-6 weeks for processing of this form.
Reinstatement
Any corporation, registered to do business in Ohio,
may have their charter or license cancelled by the
Ohio Secretary of State (SOS) for failure to file or pay
any tax or fee. The taxpayer must obtain a Certificate
of Tax Clearance stating all returns have been filed
and all taxes, interest, additional charges, and
penalties administered by the Tax Commissioner have
been paid in full.
Qualification
If foreign corporation began doing business in Ohio
prior to 2009 and seeks to register with the Ohio
Secretary of State, they must obtain a Certificate of
Qualification. The certificate states that the
corporation has filed and paid all taxes, penalties and
interest owed since it began doing business in Ohio
through the qualification date.
Statement of Condition
A business SOC provides a summary of Ohio business
tax delinquencies (required returns that have not

been filed) and liabilities. It is customary to request a
business SOC prior to the sale of the business.
A personal income tax (PIT) SOC is a summary of
Ohio income and school district income tax
delinquencies and liabilities. A PIT SOC will also
include liabilities for any responsible party
assessments.
NOTE: Delinquencies identified on a PIT SOC confirm
an Ohio return is not on file. The taxpayer may or
may not have a filing requirement that year.
Line Instructions
SECTION 1: Select Request Type
Reinstate Ohio Charter (D3): Select when the Ohio
Secretary of State cancelled a charter, and a
Certificate of Tax clearance is required to reinstate.
NOTE: S Corporations must provide a copy of IRS
letter 385C Proof of S Corp.
Qualify for Ohio Charter (D4): Select when a foreign
for-profit corporation - who started business in Ohio
prior to 2009 - plans to register with the Ohio
Secretary of State. Foreign corporations that started
doing business in Ohio after 2009, are not required
to have a Certificate of Tax Clearance to register with
the Ohio Secretary of State.
Business Statement of Condition: Select when
requesting a summary of Ohio business tax
delinquencies and liabilities.
Personal Statement of Condition: Select when
requesting a summary of your Ohio Personal Income
Tax and School District Income Tax delinquencies and
liabilities or responsible party assessments.
NOTE: Both a Business SOC and Personal SOC can be
requested via the same form as long as all required
information is provided.
SECTION 2: Company Information

Form TR-RQS
Instructions
1/22

PO Box 182382
Columbus, OH 43218-2382
tax.ohio.gov

Name: The legal name of the company as recorded
with the Ohio Secretary of State. To confirm the legal
name, access businesssearch.ohiosos.gov.
For tax accounts linked to a Social Security Number,
provide the sole proprietor’s legal name.
If you are requesting a Personal Income Tax SOC, use
this field for the taxpayer’s legal name.
DBA (if applicable): “Doing Business As”.
Address: The business’ or individual’s current mailing
address.

Title: The title of the person submitting the request.
If the request is not being made by a direct employee
of the company in section 2, or by the taxpayer for a
PIT SOC, a TBOR1 (Declaration of Tax Representative)
must be included.
Fax: The D3, D4 Certificate, or Statement of
Condition is not faxed, unless it is requested in a
cover letter. NOTE: We are unable to fax to some
electronic fax boxes.
SECTION 4: Authorized Signature

Date business started in Ohio: This field is required
for D4 Qualification. It must reflect the date business
was expanded to Ohio. (Not the date the foreign
business registered with their state.)

An owner or officer of the company must sign and
date the application. Acceptable titles include
President, Vice President, Director, Treasurer, Sole
Member, Managing Member, CEO, General Partner,
Owner, etc.

FEIN: Federal Employer Identification Number. For
FEIN verification, please contact the IRS directly at 1800-829-4933.

For a Personal Income Tax Statement of Condition,
the taxpayer must sign the application. No title is
required.

Ohio state charter number: If unsure of the charter
number access businesssearch.ohiosos.gov and
search by the business’ legal name. The charter is
required for a reinstatement application.

If the TR-RQS is signed by a third-party representative,
the form will be rejected unless a TBOR1 (Declaration
of Tax Representative) form is included. Submit the
completed TBOR1 with the TR-RQS. Submission
options are listed at the bottom of the TR-RQS.

Ohio sales tax & Ohio withholding account number:
An Ohio sales tax account number is the same as the
vendor’s license number.
NOTE: The Ohio employer withholding account
number is not the FEIN.

Important: The TBOR1 form is updated
regularly. The current version may be found
at www.tax.ohio.gov/forms. OLDER VERSIONS MAY
BE REJECTED.

!

SSN: A Social Security Number is required for a PIT
SOC and/or if the business tax accounts are
registered under the SSN (as for a sole proprietor).

Some forms of electronic signatures are acceptable.
Please call the Tax Release Unit at 1-855-995-4422
for more information.

SECTION 3: Requestor Information

Please direct any questions to:
Ohio Department of Taxation
Tax Release Unit
P.O. Box 182382
Columbus, OH 43216-2382
Telephone (855) 995-4422

Name: The name of the person making the request.
Address: Current address.

!
address.

Important: The D3, D4 Certificate, or
Statement of Condition is mailed to this