The Ohio Cat Ff form is a request used by taxpayers to change their filing frequency for the Commercial Activity Tax (CAT). This form allows taxpayers to switch between quarterly and annual filing frequencies, depending on their taxable gross receipts. Understanding the requirements and implications of this form is crucial for compliance and effective tax management.
The Ohio Cat Ff form serves as an essential tool for taxpayers wishing to change their filing frequency for the Commercial Activity Tax (CAT). This form allows individuals or businesses to choose between quarterly and annual filing frequencies, depending on their specific financial circumstances. For those opting for quarterly filing, there are provisions to apply previous quarter exclusion amounts to the first return of the new filing frequency. Conversely, taxpayers selecting annual filing must ensure their request is approved by the tax commissioner before the annual minimum tax deadline, which falls on May 10 each year. Importantly, taxpayers affirm their eligibility for annual filing by confirming they will have less than $1 million in taxable gross receipts for that year. The form requires a signature under penalty of perjury, emphasizing the importance of accuracy and honesty in the information provided. Additionally, taxpayers may designate a representative to handle matters related to their filing frequency change, requiring the attachment of a Declaration of Tax Representative. This streamlined process aims to facilitate compliance while allowing taxpayers to manage their tax obligations effectively.
HIO
Please do not use staples
Department of
CAT-FF
Rev. 01/10
Taxation
Request to Change
P.O. Box 16158
Filing Frequency
Columbus, OH 43216-6158
CAT account number
FEIN or Social Security number
Use only UPPERCASE letters.
Reporting member’s name
Please check the appropriate box below:
Quarterly filing frequency
A taxpayer switching from a calendar year filing frequency to a calendar quarter filing frequency may, for the first quar-
ter of the change, apply the prior calendar quarter(s) exclusion amounts to the first calendar quarter return the taxpayer files that calendar year. The tax rate shall be based on the rate imposed in the calendar quarter in which the taxpayer
switches from a calendar year taxpayer to a calendar quarter taxpayer. Effective date:
/
Annual filing frequency
Annual filing frequency is effective in the current calendar year if the request is approved by the tax commissioner before the due date of the annual minimum tax (due May 10 of each year). Otherwise, the annual filing frequency is
effective the following calendar year. Effective date:
NOTE: By checking the box above, the taxpayer affi rms that it will have less than $1 million in taxable gross receipts for the current calendar year.
SIGN HERE (required)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the rel- evant facts in this matter to fi le this request to change filing frequency.
Signature
Date
Name
Title
Contact person: The taxpayer will be represented in the matter by the following individual. Please attach a Declaration of Tax Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.
Your fi rst name
M.I. Last name
Home address (number and street)
City
State
ZIP code
Telephone
Fax
E-mail
Please send this request to: Ohio Department of Taxation, CAT Division, P.O. Box 16158, Columbus, OH 43216-6158 or fax to (614) 644-9641.
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