Who must file and pay the corporation franchise tax?
For tax years 2009 and prior, the following applies. For tax years 2010 and thereafter, please refer to FAQ #3.
Unless an exemption applies, a corporation organized for profit is subject to the corporation franchise tax for each calendar year (tax year) that on the first day of January of that calendar year the corporation:
- Does business in Ohio, or
- Owns or uses property or capital in Ohio, or
- Holds an Ohio charter, or
- Holds a certificate of compliance (license) authorizing the corporation to do business in Ohio (applies to foreign corporation), or
- Otherwise has nexus with Ohio.
To download Ohio corporation franchise tax forms, visit our Tax Forms home page.
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