PP 2004-02 - New requirements in filing 2005 personal
property tax returns - December 29 , 2004
The purpose of this information release is to explain the new
reporting requirements for the 2005 forms 920 and 945 and to
introduce a new extension request form exclusively for new
taxpayers.
Recent practices have given cause for tax representatives and
statutory agents to change to or report their own mailing
addresses in place of the taxpayer’s mailing address. This
practice results in not only the preliminary assessment
certificate but also the tax bill(s) to be sent to the tax
representative or statutory agent instead of the taxpayer.
The Department of Taxation has encountered numerous instances
where the taxpayer address has been changed to that of a tax
representative or statutory agent and the taxpayer has then
changed to a different tax representative or statutory agent
after filing the tax return. Given that circumstance, when
the Department issues the preliminary assessment certificate
it results in the certificate being returned to the
Department, and the subsequent bill(s) being returned to the
county treasurers, as undeliverable by the post office.
Beginning with the 2005 personal property tax returns all
taxpayer information, including mailing address and telephone
number, is required to be submitted in the taxpayer
information section of the return. Preliminary assessment
certificates and tax bills associated with the current return
may still be sent to the tax representative or statutory
agent of the taxpayer by checking a box on the front of the
tax return and completing the necessary information for the
desired destination of the assessments and bills. In addition
to completing the necessary mailing information to have the
assessments and bills sent to someone other than the
taxpayer, the taxpayer must include with its tax return at
the time of filing a letter of authorization on the
taxpayer’s stationery signed by a company officer, owner or
partner. Failure to supply the taxpayer’s mailing address as
required will constitute an incomplete return, resulting in
processing delays that could cause the return to be rejected
and possibly have a penalty levied against the reported
taxable value if an acceptable return is not filed by the due
date or as extended.
R.C. 5711.05 requires the signature of a corporate officer,
partner or owner of the business entity in the declaration
section of the tax return being filed. The Department will
not accept any personal property tax return signed by a tax
representative or statutory agent. Failure to have the return
properly signed could result in processing delays that could
cause the return to be rejected and possibly have a penalty
levied against the reported taxable value if an acceptable
return is not filed by the due date or as extended.
Also beginning with the 2005 tax year, the taxpayer is
required to include the federal employer identification
number (FEIN) or social security number (SSN) on the tax
return. The Personal Property Tax Division is moving towards
an identification system utilizing those numbers instead of
an account number unique to personal property. Failure to
supply this information, again, could result in the rejection
and possible penalizing of the reported taxable value if an
acceptable return is not filed by the due date or as
extended.
R.C. 5711.13 requires taxpayers having tangible personal
property located in more than one Ohio county to file the
inter-county return, form 945, with the Tax Commissioner.
Effective with the 2005 tax year the Personal Property Tax
Division will forward to the appropriate county auditor’s
office for assessment any inter-county return received by the
Division that contains reportable tangible personal property
values in only one Ohio county. This also includes
consolidated returns where the parent and subsidiary
companies both report tangible personal property values in
only one Ohio county. (For further information on
consolidated returns see County Auditor Bulletin 248). The
taxpayer will receive notification that the return has been
forwarded to the appropriate county auditor for assessment
and will have 10 days from the county’s receipt date to pay
at least one-half of any taxes due to the appropriate county
treasurer. Failure to make that payment within the 10 day
period could result in a late filing penalty being assessed
at the county level on the reported values.
Form 993NT is now available on the Department’s web site
(www.tax.ohio.gov). This new form is to be used exclusively
for requesting an extension of time to file a new taxpayer
return, either form 920NT or 945. Form 993A, Inter-County
Extension Request, will no longer be accepted by the
Department as a new taxpayer extension request. Submission of
form 993NT is still made to either the appropriate county
auditor or to the Tax Commissioner’s office by regular and
certified mail and by faxing. In addition to those methods,
form 993NT may also be e-mailed to the Department at
extensions@tax.state.oh.us. Using the Word fill-in form,
complete the request, save it to your computer and attach it
to your e-mail with “993NT extension request” in the subject
line. When the extension request has been e-mailed to the
De-partment the new taxpayer extension confirmation will be
e-mailed back to the sender of the original request.
If you have any questions regarding this matter, please call
1-614-466-8123 (Ohio Relay Services for the Hearing or Speech
Impaired: 1-800-750-0750).