Information Releases - Corporation Franchise Tax

Corporation Franchise Tax Information Releases

Title

Revised Format Released

NEW Waiver of Corporation Franchise Tax Filing Requirement for tax year 2012 (based on taxable year ending in 2011) for S Corporations

  PDF January 2012
Forms FT 1120 & FT 1120 FI will not be mailed   PDF December 2011

Waiver of Corporation Franchise Tax Filing Requirement for 2011 for S Corporations

  PDF October 2010

Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out

  PDF October 2010

No 2010 Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out

  HTML September 2009

Questions Regarding Ohio's Manufacturing Machinery and Equipment Tax Credit and Subsequent Grant - R.C. 122.172, 122.173., 5733.33 & 5747.31

  HTML September 2006

Income and Franchise Tax Updates

  HTML December 30, 2004

Questions Regarding Ohio’s Manufacturing Machinery and Equipment Tax Credit – R.C. 5733.33 & 5747.31

February 2005 HTML September 2004

The franchise tax effects of the IRC section 338(h)(10) election

  HTML June 2004

Sales Factor Situsing Revisions

  HTML April 19, 2004

Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules

  HTML November 7, 2002

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005 HTML July 31, 2002

Corporate Franchise Tax – Nexus Standards

May 2003 HTML September 2001

Corporation Franchise Tax Nexus for Non-resident Limited Partners Following the UCOM Decision

  HTML March 15, 2001

IRC Section 482 Study: Taxpayers seeking to Avoid Ohio Corporate Franchise Tax Report Required or Expanded Combinations, Issued June, 2000

January 2005 HTML June 23, 2000

Withdrawal of Special Instructions

  HTML October 31, 1997

Am. Sub H.B. No. 215, 122nd General Assembly (Budget Bill) Summary of Franchise Tax & Income Tax Provisions

December 1997 HTML September 18, 1997

IRS "Check-the-Box" Entity Selection Regulations

  HTML August 19, 1997

Revisions to May 6, 1996 Information Release

  HTML June 18, 1996

Alternative 20% Credit

  HTML May 7, 1996

Examples Setting Forth the Division's Interpretation of Ohio Revised Code Sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment."

  HTML May 6, 1996

Second Credit for Purchases of New Manufacturing Machinery and Equipment

  HTML September 22, 1995

Newly-enacted Investment Tax Credit Law

  HTML October 14, 1994

Taxation of S Corporations and Their Shareholders

  HTML July 31, 1994

Recently-enacted Legislation Revises the Requirements for Corporations Paying Corporate Franchise Tax by Electronic Funds Transfer (EFT)

  HTML July 31, 1994

New Legislation Requires Certain Corporations to Pay Corporate Franchise Tax by Electronic Funds Transfer (EFT)

  HTML October 29, 1993

Safe-Harbor Leases:  Franchise Tax Policy Change

  HTML November 10, 1992

Application of Ohio Revised Code Section 5733.053 ("Transferor Statute") to the Merger of a C Corporation into an S Corporation

  HTML September 24, 1992

Schedule B-3 (Combined) - Related Entity and Related Member Adjustments for Corporations Included in a Combined Franchise Tax Report.

  HTML May 6, 1992

Exempt Federal Interest 

  HTML January 9, 1992

Credit for Investment in Qualified Subsidiaries

  HTML July 16, 1991

Taxpayer-Elected Franchise Tax Combinations

  HTML May 15, 1991

Foreign Technical Service Fee Deduction

  HTML May 15, 1991

 

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