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Preview - Ohio Cat Ff Form

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:

 

 

/

 

 

/

 

 

 

 

 

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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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Title

 

 

 

 

 

 

 

 

 

 

 

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.

Document Properties

Fact Name Details
Form Title Ohio CAT Ff Form
Governing Law Ohio Revised Code Section 5733.06
Purpose This form is used to request a change in filing frequency for the Commercial Activity Tax (CAT).
Filing Frequencies Taxpayers can choose between quarterly or annual filing frequencies.
Quarterly Filing A taxpayer switching to quarterly filing can apply prior exclusion amounts for the first quarter return.
Annual Filing Deadline The request for annual filing must be approved before May 10 to be effective for the current year.
Taxpayer Affirmation By checking the box for annual filing, the taxpayer affirms they will have less than $1 million in taxable gross receipts.
Signature Requirement A signature is required to declare under penalty of perjury that the information is accurate.
Submission Instructions Send the completed form to the Ohio Department of Taxation, CAT Division, or fax it to (614) 644-9641.

Documents used along the form

When managing tax responsibilities in Ohio, various forms and documents may accompany the Ohio CAT FF form. Each serves a specific purpose in ensuring compliance with state tax regulations. Below is a list of commonly used documents that may be relevant.

  • Declaration of Tax Representative (Ohio form TBOR 1): This form designates an individual to represent the taxpayer in dealings with the Ohio Department of Taxation. It must be submitted alongside the CAT FF form if a representative is involved.
  • Mobile Home Bill of Sale Form: To ensure a successful transfer of ownership, refer to our detailed Mobile Home Bill of Sale process for accurate and legally compliant documentation.
  • CAT Annual Minimum Tax Form: This document is used to report the annual minimum tax owed by taxpayers. It is essential for those who have opted for an annual filing frequency to ensure they meet their tax obligations by the due date.
  • Ohio Business Gateway Registration: This form is necessary for businesses to register with the state for various tax purposes. It provides essential information about the business and is often a prerequisite for filing other tax-related documents.
  • Sales and Use Tax Return (ST-1): If applicable, this form is used to report sales and use taxes collected by the business. It is important for businesses that sell tangible personal property or taxable services in Ohio.
  • Quarterly CAT Return: For those opting for quarterly filing, this form is used to report and pay the Commercial Activity Tax on a quarterly basis. It ensures that businesses stay current with their tax obligations throughout the year.

Understanding these forms can help streamline the process of managing tax responsibilities in Ohio. Each document plays a crucial role in ensuring compliance and can aid in avoiding potential penalties or complications.

Guidelines on Filling in Ohio Cat Ff

Completing the Ohio CAT FF form requires careful attention to detail. This form allows taxpayers to request a change in their filing frequency, which can impact their tax obligations. Make sure to have all necessary information at hand before starting the process. Follow these steps to ensure that your form is filled out correctly.

  1. Begin by writing the CAT account number at the top of the form.
  2. Next, enter your FEIN or Social Security number in the designated space.
  3. Fill in the reporting member’s name using only UPPERCASE letters.
  4. Check the appropriate box to indicate your desired filing frequency: either Quarterly or Annual.
  5. If you selected Quarterly, provide the effective date in the format MM/DD/YYYY.
  6. If you selected Annual, also include the effective date in the same format.
  7. Sign the form in the SIGN HERE section. Ensure your signature is clear.
  8. Include the date of signing next to your signature.
  9. Print your name and title below your signature.
  10. Provide the contact person's information, including their first name, middle initial, last name, home address, city, state, ZIP code, telephone, fax, and e-mail.
  11. Attach a Declaration of Tax Representative form (Ohio form TBOR 1) if applicable.
  12. Finally, send the completed form to the Ohio Department of Taxation, CAT Division, at P.O. Box 16158, Columbus, OH 43216-6158, or fax it to (614) 644-9641.

Common mistakes

Filling out the Ohio CAT Ff form can be a straightforward process, but many people make common mistakes that can lead to delays or even rejections. Here are nine mistakes to avoid when completing this important form.

First, failing to use UPPERCASE letters is a frequent error. The form specifically instructs taxpayers to fill it out using only uppercase letters. Using lowercase or mixed case can cause confusion and may lead to processing delays.

Another common mistake is not checking the appropriate filing frequency box. Taxpayers must indicate whether they are opting for quarterly or annual filing. If this box is left unchecked, it can result in the form being returned for correction, wasting time and effort.

Many individuals also overlook the effective date of the filing frequency change. It’s crucial to fill in the effective date clearly. If the date is missing or incorrect, it could affect when the new filing frequency takes effect, potentially leading to penalties.

Providing incorrect or incomplete taxpayer identification numbers is another mistake. Whether it’s a CAT account number, FEIN, or Social Security number, ensure that these numbers are accurate. Errors here can complicate the processing of your request.

Signatures are often forgotten or improperly completed. The form requires a signature under penalty of perjury. Make sure to sign and date the form; otherwise, it will not be considered valid.

In addition, failing to attach the required Declaration of Tax Representative can be problematic. If you are having someone represent you, include this document. Not doing so may delay your request.

Another mistake is neglecting to provide complete contact information. Ensure that the home address, telephone number, and email are all filled out accurately. Missing contact details can hinder communication from the tax department.

Many taxpayers also forget to double-check their forms for errors before submission. Take a moment to review everything for accuracy. Small mistakes can lead to significant issues later on.

Lastly, failing to send the form to the correct address can cause delays. Make sure you send your request to the Ohio Department of Taxation at the specified address. If you choose to fax it, verify that the number is correct.

By avoiding these common pitfalls, you can streamline the process of changing your filing frequency and ensure a smoother experience with the Ohio Department of Taxation.

FAQ

  1. What is the Ohio Cat Ff form?

    The Ohio Cat Ff form is a request form used by taxpayers to change their filing frequency for the Commercial Activity Tax (CAT). Taxpayers can choose between quarterly or annual filing frequencies based on their taxable gross receipts.

  2. Who needs to file the Ohio Cat Ff form?

    Any taxpayer who wishes to change their filing frequency for the Commercial Activity Tax must complete and submit this form. This includes businesses that may be switching from an annual to a quarterly filing or vice versa.

  3. What are the filing frequency options available?

    Taxpayers can select either a quarterly filing frequency or an annual filing frequency. The choice depends on the taxpayer's gross receipts and filing preferences.

  4. What is the effective date of the filing frequency change?

    The effective date depends on when the request is approved. For quarterly filing changes, it can take effect in the current calendar year. For annual filing changes, it is effective in the current year only if approved before the due date of the annual minimum tax, which is May 10. Otherwise, it takes effect the following calendar year.

  5. What information is required to complete the form?

    You will need to provide your CAT account number, FEIN or Social Security number, the reporting member's name, and the effective date for the change. Additionally, a signature and date are required to affirm the accuracy of the information provided.

  6. What happens if I check the annual filing frequency box?

    By checking the box for annual filing frequency, you affirm that your taxable gross receipts will be less than $1 million for the current calendar year. This is a requirement to qualify for annual filing.

  7. Is there a penalty for incorrect information?

    Yes, by signing the form, you declare under penalty of perjury that you are the taxpayer or an authorized agent with knowledge of the relevant facts. Providing false information can lead to penalties.

  8. Do I need to attach any additional documents?

    If you are represented by a tax representative, you must attach a Declaration of Tax Representative (Ohio form TBOR 1). This form is available on the Ohio Department of Taxation's website.

  9. Where do I send the completed Ohio Cat Ff form?

    You can send your completed form to the Ohio Department of Taxation, CAT Division, P.O. Box 16158, Columbus, OH 43216-6158. Alternatively, you can fax it to (614) 644-9641.

  10. What if I have more questions?

    If you have further questions, it’s advisable to contact the Ohio Department of Taxation directly. They can provide detailed assistance regarding your specific situation and the form.