Title
NEW Waiver of Corporation Franchise Tax Filing Requirement for tax year 2012 (based on taxable year ending in 2011) for S Corporations
Waiver of Corporation Franchise Tax Filing Requirement for 2011 for S Corporations
Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out
No 2010 Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out
Questions Regarding Ohio's Manufacturing Machinery and Equipment Tax Credit and Subsequent Grant - R.C. 122.172, 122.173., 5733.33 & 5747.31
Income and Franchise Tax Updates
Questions Regarding Ohio’s Manufacturing Machinery and Equipment Tax Credit – R.C. 5733.33 & 5747.31
The franchise tax effects of the IRC section 338(h)(10) election
Sales Factor Situsing Revisions
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter
Corporate Franchise Tax – Nexus Standards
Corporation Franchise Tax Nexus for Non-resident Limited Partners Following the UCOM Decision
IRC Section 482 Study: Taxpayers seeking to Avoid Ohio Corporate Franchise Tax Report Required or Expanded Combinations, Issued June, 2000
Withdrawal of Special Instructions
Am. Sub H.B. No. 215, 122nd General Assembly (Budget Bill) Summary of Franchise Tax & Income Tax Provisions
IRS "Check-the-Box" Entity Selection Regulations
Revisions to May 6, 1996 Information Release
Alternative 20% Credit
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."
Second Credit for Purchases of New Manufacturing Machinery and Equipment
Newly-enacted Investment Tax Credit Law
Taxation of S Corporations and Their Shareholders
Recently-enacted Legislation Revises the Requirements for Corporations Paying Corporate Franchise Tax by Electronic Funds Transfer (EFT)
New Legislation Requires Certain Corporations to Pay Corporate Franchise Tax by Electronic Funds Transfer (EFT)
Safe-Harbor Leases: Franchise Tax Policy Change
Application of Ohio Revised Code Section 5733.053 ("Transferor Statute") to the Merger of a C Corporation into an S Corporation
Schedule B-3 (Combined) - Related Entity and Related Member Adjustments for Corporations Included in a Combined Franchise Tax Report.
Exempt Federal Interest
Credit for Investment in Qualified Subsidiaries
Taxpayer-Elected Franchise Tax Combinations
Foreign Technical Service Fee Deduction
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