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CAT 1 INS
Rev. 9/15
Page 1
P.O. Box 1615
Columbus, OH 43216-615
Ohio Commercial Activity Tax (CAT) Instructions for Registration
Taxpayers are encouraged to register electronically at • Combined taxpayer (common owned entities that are
business.ohio.gov. If paper registration is chosen, please not part of consolidated taxpayer election),
complete this registration in black or blue ink – do not use • 50% consolidated elected taxpayer by a common owner,
pencil. Write each letter or number in a separate box using or
uppercase letters. Please mail the completed registration • 80% consolidated elected taxpayer by a common
form to: Ohio Department of Taxation, Business Tax Division, owner.
P.O. Box 16158, Columbus, OH 43216-6158, or fax to (206)
666-4462. Additional details regarding this tax can be found Combined Taxpayer: All taxpayers having more than a 50%
at tax.ohio.gov. common ownership with other entities, and who have not
elected to fi le as a consolidated group, must register and file
What Must Be Reported On This Registration as a combined group. Combined taxpayers are required to
register only those members that have enough contacts (i.e.,
Primary Taxpayer – The taxpayer listed as the primary substantial nexus) in Ohio. Unlike, consolidated taxpayers,
taxpayer on this registration will become the primary reporting sales between the members of a combined taxpayer arenot
entity for the commercial activity tax (CAT). While it is excludable taxable gross receipts.
preferred that the primary taxpayer be the parent corporation,
in the case of a parent and subsidiary companies, the primary Consolidated Elected Taxpayer: Taxpayers with at least a
reporting entity need not be the parent company. In the case 50% common ownership interest with other entities have
of a consolidated elected taxpayer, the reporting entity for the option of consolidating all commonly owned entities into
the CAT must have the authority to bind all of the members a single taxpayer. Such taxpayers may choose to include
of the group to the election. Schedules A and B are used all entities that have at least a 50% common ownership or
to provide supplemental information regarding commonly elect to only include those entities that have at least an 80%
owned entities, corporate offi cers and additional partners/ common ownership. Taxpayers that choose the consolidation
members. option may exclude those receipts between members in the
group. For taxpayers choosing this option, all entities (50%
Federal Employer Identifi cation Number – If you have a or 80% common ownership, whichever is elected) must
federal employer identifi cation number (FEIN), you need to be included in the consolidated group (even those with no
provide this number. If you are a foreign (non-USA) business, substantial nexus and those that are excluded entities).
or a newly established business and do not yet have a FEIN, In addition, this election is irrevocable for eight calendar
write either “applied for” or “non-USA business” across the quarters. By checking this box, this registration binds all
header. applicable entities and they must be listed on Schedule B.
Social Security Number – Provide this number only if the Taxpayers choosing to consolidate also have the option of
business you are registering does not have a FEIN. Provide including or excluding foreign (non-USA) corporations (with
the social security number of the sole proprietor. Because the same ownership percentage – 80% or 50% – as elected
we may be requiring you to provide us with a Social Security for the consolidated election as discussed above). Please
number, theFederal Privacy Act of 1974 requires us to inform check the appropriate box indicating the selection. If the
you that your providing us your Social Security number is election is made to include all non-USA-owned corporations,
mandatory. Specifi cally, Ohio Revised Code section 5703.057 this election is also irrevocable for eight calendar quarters.
authorizes this department to request this information. Your
failure to supply any information requested on a tax form Note: An entity cannot be a member of both a consolidated
prescribed by the tax commissioner will result in a delay or elected and a combined taxpayer group. A joint venture, in
denial of your registration and could result in the imposition which an entity is owned 50/50 by two other entities, may be a
of penalties. member of two different consolidated groups. If the election is
made not to consolidate, then the joint venture must register
Line 1 – Type of Organization: Check the box indicating the as a single entity taxpayer. In addition, excluded foreign (non-
form of business organization. If the business is anything other USA) corporations or those entities that are owned less than
than a sole proprietorship, you must complete Schedule A. 80% but more than 50% by a consolidated taxpayer making
an 80% election are still required to register as a single entity
Line 2 – Type of Taxpayer: All taxpayers fall into one of
taxpayer or part of a combined group, as applicable.
four categories:
• Single entity taxpayer,* Line 3 – Number of Members: If the taxpayer is a
consolidated elected or a combined taxpayer, please enter
the number of entities or related members that are included
*In general, single entity taxpayers either have no ownership interest in
other entities or have 50% or less common ownership with other entities. in the consolidated or combined group. This number can be
changed on future tax returns.
