Before You Call...

Tax Practitioner Before You Call Us, Please Know or Have with You:
General Purpose
  • TBOR-1 (to confirm taxpayer representation)
   
Commercial Activity Tax (CAT) Before You Call Us, Please Know or Have with You:
General Purpose
 
Registration
  • Date subject to CAT tax (i.e., business reaches $150,000 threshold of gross receipts in a calendar year)
  • Combined or consolidated taxpayer name/which status is  primary?
  • Business address
  • State in which incorporated
  • Federal employer ID number (FEIN)
  • Business telephone number
  • Officer, partner or owner social security number and home address and telephone number
  • Will business exceed threshold of $1 million in gross receipts during the current year? (if applicable)
  • NAICS code and type of business
  • Does the CAT apply to you?...(please review Frequently Asked Questions prior to registration)
  • Ohio on-line CAT/other business registration and information: Ohio Business Gateway
  • CAT registration with Ohio Department of Taxation (paper or electronic)
 
Billing Notice
  • Copy of billing notice
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
 
Assessment Notice or Account Certified to the Ohio Attorney General’s Office
  • Copy of assessment notice
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Copy of letter from the Ohio Attorney General’s office (if applicable)
   
Corporation Franchise Tax Before You Call Us, Please Know or Have with You:
General Purpose
  • Type of corporation (C Corp, S Corp, business trust, limited liability company, etc.) 
  • Corporation franchise tax identification number (from telephonic registration with Ohio Department of Taxation)
  • Charter number (issued by the Ohio Secretary of State)
  • Federal employer ID number (FEIN) 
  • Officer, partner or owner’s social security number (SSN), home address, and telephone number
  • Copy of most recent completed return
 
Dissolution

Fill out Part 2 of the D5 Notice of Dissolution and mail it to:

           Ohio Department of Taxation 
            Dissolution Unit
            PO Box 182382
            Columbus, OH  43218-2382

or fax it to 1-614-387-1851    
 
Reinstatement
  • Corporation franchise tax identification number (from telephonic registration with Ohio Department of Taxation)
  • Charter number (issued by the Ohio Secretary of State)
  • Federal employer ID number (FEIN) 
  • Name, address, and telephone number of business
  • Officer, partner or owner’s social security number (SSN), home address, and telephone number
  • Is corporation a C Corp or S Corp?
 
Billing Notice
  • Copy of billing notice
  • Corporation franchise tax identification number (from telephonic registration with Ohio Department of Taxation)
  • Charter number (issued by the Ohio Secretary of State)
  • Federal employer ID number (FEIN) 
  • Copy of original return (or information needed to file a return if return not filed)
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Copy of D5 Notice of Dissolution (if applicable)
 

Assessment Notice
Or Account Certified to the Ohio Attorney General’s Office

  • Copy of assessment notice
  • Corporation franchise tax identification number (from telephonic registration with Ohio Department of Taxation)
  • Charter number (issued by the Secretary of State)
  • Federal employer ID number (FEIN) 
  • Copy of original return (or information needed to file a return if return not filed)
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Copy of D5 Notice of Dissolution (if applicable)
  • Copy of letter from Ohio Attorney General’s office (if applicable)
   
Employer Withholding/School District Withholding Before You Call Us, Please Know or Have with You:
General Purpose
  • Completed returns: IT-501 (monthly or quarterly), IT-941 (annual), IT-3 (annual W-2 transmittal)
  • Completed returns, if applicable for school district withholding: SD-101 (monthly or quarterly),  SD-141 (annual)
 
Registration
  • Completed IT-1
  • Charter number (issued by the Ohio Secretary of State) and Ohio liquor permit number (if applicable; issued by the Division of Liquor Control)
  • Legal name and trade name of business
  • Primary business address and business mailing address
  • Business telephone number
  • Name and social security number of party responsible for paying withholding taxes (owner, partner or officer)
  • Completed registration application (including start date)
  • (Note: for Ohio online business registration and information, go to: Ohio Business Gateway)
 
Billing Notice
  • Copy of billing notice
  • Ohio withholding account number and Federal employer ID number (FEIN) 
  • Copy of original return (or information needed to file a return if return not filed)
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Proof of different Ohio withholding account number (if applicable)
  • Proof of residency of disputing taxpayer(s), if applicable for school district withholding (i.e., verification letter to taxpayer from county auditor)
 

Assessment Notice
Or
 Account Certified to the Ohio Attorney General’s Office

  
  • Copy of assessment notice
  • Ohio withholding account number and Federal employer ID number (FEIN)
  • Copy of original return (or information needed to file a return if return not filed)
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Proof of different Ohio withholding account number (if applicable)
  • Proof of residency of disputing taxpayer(s), if applicable for school district withholding (i.e., verification letter to taxpayer from county auditor)
  • Copy of letter from the Ohio Attorney General’s office (if applicable)
   
Individual Income Tax Before You Call Us, Please Know or Have with You:
I-File Registration
  • Copy of completed federal return
  • W-2s, 1099s
  • Bank routing/account numbers
  • Two forms of identification (acceptable forms are a   driver’s license, state identification card, social security card, military identification card, passport, or a marriage license)
 
Billing Notice
  • Copy of billing notice
  • W-2s, 1099s
  • Copy of original state return (or information needed to file a return if return not filed)
  • Copy of prior year(s’) state return, for year(s) in question
  • Other state returns filed for the tax year in question (if applicable)
  • Copy of completed federal return
  • Copy of federal tax account transcript (indicating a    change to federal return after it was originally filed), if applicable
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • If billing notice concerns a pass-through entity, IRS Schedule K-1
 

Assessment Notice
Or
 Account Certified to the Ohio Attorney General’s Office

  • Copy of assessment notice
  • W-2s, 1099s
  • Copy of original state return (or information needed to file a return if return not filed)
  • Copy of federal tax account transcript (indicating a    change to federal return after it was originally filed), if applicable
  • Copy of prior year(s’) state return, for year(s) in question
  • Other state returns filed for the tax year in question (if applicable)
  • Copy of completed federal return
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • If billing notice concerns a pass-through entity, IRS    Schedule K-1
  • Copy of letter from the Ohio Attorney General’s office (if applicable)
   
Sales Tax Before You Call Us, Please Know or Have with You:
General Purpose
 
Registration
  • Federal employer ID number (FEIN) and social security  number (SSN) of primary business officer, partner or owner, as well as charter number (issued by the Ohio Secretary of State); note: must have either FEIN or SSN; charter number is needed but can’t replace FEIN/SSN
  • Ohio liquor permit number (if applicable) issued by the Division of Liquor Control
  • Primary business address, business mailing address, and if registering for a county vendor’s license , the business location address
  • Officer, partner or owner’s SSN, home address, and telephone number
  • Business e-mail address
  • NAICS code  and type of business
  • Completed registration application (including start date)
  • (Note: for Ohio online business registration and information, go to: Ohio Business Gateway)
 
Billing Notice
  • Account number
  • Billing notice and/or notice identification number
  • Copy of original return (or information needed to file a return if return not filed) or confirmation number of electronically filed return
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
 

Assessment Notice
Or
Account Certified to the Ohio Attorney General’s Office

  • Assessment number
  • Assessment notice
  • Copy of original return (or information needed to file a return if return not filed)
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Copy of letter from the Ohio Attorney General’s office (if applicable)
   
School District Income Tax Before You Call Us, Please Know or Have with You:
General Purpose
  • Primary and spouse’s social security number (SSN), if
       joint return
  • Tax year in question
 
I-File Registration
  • Copy of completed federal return
  • W-2s, 1099s
  • Bank routing/account numbers
  • Two forms of identification (acceptable forms are a driver’s license, state identification card, social security card, military identification card, passport, or a marriage license)
 
Billing Notice
  • Copy of billing notice
  • W-2s, 1099s
  • Copy of original state return (or information needed to  file a return if return not filed)
  • Copy of federal tax account transcript (indicating a change to federal return after it was originally filed), if applicable
  • Copy of prior year(s’) state return, for year(s) in question
  • Other state returns filed for the tax year in question
  • Copy of completed federal return
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Proof of residency (i.e., verification letter to taxpayer by county auditor)
 

Assessment Notice
Or Account Certified to the Ohio Attorney General’s Office

  • Copy of assessment notice
  • W-2s, 1099s
  • Copy of original state return (or information needed to file a return if return not filed)
  • Copy of federal tax account transcript (indicating a change to federal return after it was originally filed), if applicable
  • Copy of prior year(s’) state return, for year(s) in question
  • Other state returns filed for the tax year in question
  • Copy of completed federal return
  • Proof of payment (front and back of cancelled check, or money order receipt with confirmation number, of all payments)
  • Proof of residency (i.e., verification letter to taxpayer by county auditor)
  • Copy of letter from the Ohio Attorney General’s office (if applicable)