Ohio Commercial Activity Tax - Request to File Separately

Commercial Activity Tax - Request to File Separately
Form CAT RTFSCAT RTFS
Rev. 11/23

Commercial Activity Tax – Request to File Separately*
Primary taxpayer’s name
Address
City
FEIN or Social Security no.

State

ZIP code

CAT account no.

Member requesting to file separately
Address
City
FEIN or Social Security no.

State

ZIP code

CAT account no.

Reason for request to file separately (must list specific reasons/issues)

q Check here if continued on attached page

Note: This request may be made only by combined taxpayer groups. If this request is granted, the member requesting
to file separately may not elect to consolidate with other members of the same or a different taxpayer group. The tax
commissioner may revoke special filing approval at any time.
Effective date of separate filing (if different from the succeeding tax period)
Note: Special approval by the tax commissioner is required for the separate filing to begin with the current tax period.
Please attach a letter documenting reasons for this request.
Primary taxpayer and member agree to the following: The separately filing member may not claim any of the group’s
annual exclusion. The member will file as a separate taxpayer and will be subject to the applicable tax rate on all of the
member’s taxable gross receipts without any exclusion. The separately filing member is financially sound and currently able
to pay the commercial activity tax. All members, including the separately filing member, remain jointly and severally liable
for the combined group’s tax liability.
I hereby declare the above to be true and correct to the best of my knowledge and belief.
Primary taxpayer representative

Signature

Date (MM/DD/YY)

Representative of member requesting to file separate Signature

Date (MM/DD/YY)

Contact telephone no. (required)

E-mail

Options to send this request: Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or
gateway.ohio.gov – Online Notice Response Service: eFax – 206-666-4462; Mail: Ohio Department of Taxation,
Business Tax Division - CAT RFTS, P.O. Box 16158 Columbus OH 43216-6158
*This form is created pursuant to Adm. Rule 5703-29-08.

Extracted from PDF file 2023-ohio-form-cat-rtfs.pdf, last modified November 2023

Download This Form

Print This Form

More about the Ohio Form CAT RTFS Corporate Income Tax TY 2023

We last updated the Commercial Activity Tax - Request to File Separately in February 2024, so this is the latest version of Form CAT RTFS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CAT RTFS directly from TaxFormFinder. You can print other Ohio tax forms here.

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 CAT RTFS from the Department of Taxation in February 2024.

Show Sources >

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 RTFS

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

2023 Form CAT RTFS

2022 Form CAT RTFS

2021 Form CAT RTFS

TaxFormFinder Disclaimer:

While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.