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Ohio Commercial Activity Tax Credit Schedule
Extracted from PDF file 2023-ohio-form-cat-cs.pdf, last modified November 2023Commercial Activity Tax Credit Schedule
CAT CS Rev. 11/23 Commercial Activity Tax Credit Schedule CAT account number (of primary reporting entity) FEIN/SSN Reporting member’s name Street address (number and street) City State Period covered (MM/DD/YY) ZIP code to (MM/DD/YY) (Quarter for which this report is being submitted) Please see O.A.C. 5703-29-22 contained in information release CAT 2007-03 for more detailed information regarding the CAT credits. Credit Refundable or Nonrefundable Ohio Revised Code Section Carryforward Period Jobs Retention Tax Credit Nonrefundable 5751.50(B) & 122.171 Three years Period beginning July 1, 2008 Credit for Qualified Nonrefundable 5751.51 Seven years Research Expenses Period beginning July 1, 2008 Credit for R&D Loan Payments Unlimited Period beginning July 1, 2008 Twenty years 2010 Five years 2014 Credit for Unused NOLs Nonrefundable 5751.52 Nonrefundable 5751.53 Ohio Historic Nonrefundable/ Preservation Tax Refundable** Credit* Uncodified Section 757.40 of Am. Sub. H.B. 166 of the 133rd G.A. First Period Credit Can Be Used Against the CAT Ohio Motion Picture Refundable 5751.54 N/A and Broadway Theatrical Production Credit Film and Theater N/A Capital Improvement Refundable 5751.55 Project Credit Period beginning Jan. 1, 2013 Jobs Creation Tax Refundable 5751.50(A) & 122.17 N/A Credit Period beginning July 1, 2008 Jobs Retention Tax Refundable 5751.50(B) & 122.171 N/A Credit Period beginning Jan. 1, 2011 Credit for Unused NOLs 2030 Refundable 5751.53 N/A Period beginning Jan. 1, 2024 *Credit can be claimed against CAT provided that the taxpayer is unable to claim the credit under Ohio Revised Code sections 5725.151, 5725.34, 5726.52, 5729.17, 5733.47 or 5747.76. The credit certificate must have an effective date after December 31, 2013, but before June 30, 2021. **In the event that the nonrefundable credit is not fully utilized, the excess shall be refunded to the taxpayer. However, if any amount of the credit is refunded, the sum of the amount refunded and the amount applied to reduce the tax otherwise due for that year shall not exceed $3 million. The taxpayer may then carry forward any excess balance for not more than five calendar years. To submit this application, please use one of the following options: Online Notice Response Service: eFax: Mail: tax.ohio.gov - Contact Us 206-666-4462 Ohio Department of Taxation - or - gateway.ohio.gov Business Tax Division - CAT CS P.O. Box 16158 Columbus, OH 43216-6158 CAT CS Rev. 11/23 Credit Schedule (If credits are being claimed by members of a consolidated elected or combined taxpayer group, a separate schedule is required for each entity that is claiming a credit.) The CAT account number of the entity entitled to the credit may be different than that of the primary reporting entity. Entity entitled to credit: Name FEIN CAT account number Nonrefundable Credits + Must include credit certificate received from the Ohio Department of Development. A B C D Opening Unused Credit Balance Credits Earned During Current Reporting Period Credits Claimed During Current Reporting Period Closing Unused Credit Balance 1. Jobs retention tax credit + 2. Qualified research expense tax credit 3. Research and development loan repayment tax credit + complete calculation below 4. Ohio historic preservation tax credit + * 5. Total *Combine with credits being claimed by other entities in the group (if any) and carry this forward to the nonrefundable credits line on your CAT return. Qualified Research Expense Tax Credit Calculation Current Calendar Year (20____) Expenses: Prior calendar year 1 (20____) expenses: Prior calendar year 2 (20____) expenses: Prior calendar year 3 (20____) expenses: Average of 3 prior year expenses: Difference: 7% of difference: Credit earned (include this amount in the closing balance): Address where the qualified research expenses were incurred: CAT CS Rev. 11/23 Refundable Credits Must include credit certificate received from the Ohio Department of Development Ohio historic preservation tax credit..............................................................................................................................1. Ohio motion picture and Broadway theatrical production credit....................................................................................2. Film and theater capital improvement projects credit....................................................................................................3. Jobs creation tax credit.................................................................................................................................................4. Jobs retention tax credit................................................................................................................................................5. Total of lines 1 through 5 to be carried forward to the refundable tax credits line of the CAT return.............................6. Declaration and Signature (an officer or managing agent of the corporation must sign this declaration) I declare under penalties of perjury that this report (including any accompanying schedule or statement) has been examined by me and to the best of my knowledge and belief is a true, correct and complete return and report, and that this corporation has not, during the preceding year, except as permitted by Ohio Revised Code sections 3517.082, 3599.03 and 3599.031, directly or indirectly paid, used or offered, consented, or agreed to pay or Date (MM/DD/YY) use any of its money or property for or in aid of or opposition to a political party, a candidate for election or nomination to public office, or a political action committee, legislation campaign fund, or organization that supports or opposes any such candidate or in any manner used any of its money for any partisan political purpose whatsoever, or for reimbursement or indemnification of any person for money or property so used. Signature of officer or managing agent Contact phone number E-mail Title
Form CAT CS
More about the Ohio Form CAT CS Corporate Income Tax TY 2023
We last updated the Commercial Activity Tax Credit Schedule in February 2024, so this is the latest version of Form CAT CS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CAT CS directly from TaxFormFinder. You can print other Ohio tax forms here.
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TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.
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Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form CAT CS from the Department of Taxation in February 2024.
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 CS
We have a total of three past-year versions of Form CAT CS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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