Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Previously, my entity paid the commercial activity tax (CAT), but for tax periods beginning January 1, 2014, I am subject to the financial institutions tax (FIT). When is my final return due for the CAT?

 The entity should have continued to pay the CAT until December 31, 2013, and file its final return reflecting the fourth quarter 2013, as necessary, on or before February 10, 2014.  For the 2014 tax year (as defined in Chapter 5726), the entity should have made its first estimated payment for the FIT on or before January 31, 2014.

Previously, my entity paid the commercial activity tax (CAT), but for tax periods beginning January 1, 2014, I am subject to the financial institutions tax (FIT). When is my final return due for the CAT?

 The entity should have continued to pay the CAT until December 31, 2013, and file its final return reflecting the fourth quarter 2013, as necessary, on or before February 10, 2014.  For the 2014 tax year (as defined in Chapter 5726), the entity should have made its first estimated payment for the FIT on or before January 31, 2014.