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.

Who must file and pay the corporation franchise tax?

The 2013 Ohio corporation franchise tax report (based on taxable year ending in 2012) was the final report.

For tax year 2010 through 2013, the corporation franchise tax applied only to financial institutions and a relatively small number of other corporations described in Ohio Revised Code section 5733.01(G). These corporations were not subject to the phase-out and do not pay the commercial activity tax (CAT).

For tax years 2009 and prior, the corporation franchise tax was an excise tax imposed on corporations (other than nonprofit organizations) for the privilege of exercising their corporation franchise in Ohio.