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 CFT 2012-01
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 CFT 2010-02
October 2010

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

  PDF CFT 2010-01
October 2010

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

  HTML CFT 2009-01
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           CFT 2006-01
September 2006

Income and Franchise Tax Updates

  HTML CFT 2004-02
December 30, 2004

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

February 2005 HTML CFT 2004-03
September 2004

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

  HTML CFT 2004-02
June 2004

Sales Factor Situsing Revisions

  HTML IT-CFT 2004-01
April 19, 2004

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

  HTML PI & CFT 2002-02
November 7, 2002

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005 HTML          PI & CFT 2002-01
July 31, 2002

Corporate Franchise Tax – Nexus Standards

May 2003 HTML CFT 2001-02
September 2001

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

  HTML CFT 2001-01
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 CFT 2000-01
June 23, 2000

Withdrawal of Special Instructions

  HTML IT 1997-01
October 31, 1997

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

December 1997 HTML CF 1997-02
September 18, 1997

IRS "Check-the-Box" Entity Selection Regulations

  HTML CF 1997-01
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 CF 1995-01
September 22, 1995

Newly-enacted Investment Tax Credit Law

  HTML CF 1994-02
October 14, 1994

Taxation of S Corporations and Their Shareholders

  HTML IT 1994-01
July 31, 1994

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

  HTML CF 1994-01
July 31, 1994

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

  HTML CF 1993-01
October 29, 1993

Safe-Harbor Leases:  Franchise Tax Policy Change

  HTML CF 1992-04
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 CF 1992-03
September 24, 1992

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

  HTML CF 1992-02
May 6, 1992

Exempt Federal Interest 

  HTML CF 1992-01
January 9, 1992

Credit for Investment in Qualified Subsidiaries

  HTML CF 1991-03
July 16, 1991

Taxpayer-Elected Franchise Tax Combinations

  HTML CF 1991-01
May 15, 1991

Foreign Technical Service Fee Deduction

  HTML CF 1991-02
May 15, 1991

 

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