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Rev. 1/13
CAT FF
P.O. Box 16158 Request to Change
Columbus, OH 43216-6158 Filing Frequency
Please do not use staples.
CAT account number FEIN or Social Security number
Use only UPPERCASE letters.
Reporting member's name
Please check the appropriate box below:
Quarterly fi ling frequency
A taxpayer switching from a calendar year lingfifrequency to a calendar quarter filing frequency may, for the fi rst quarter
of the change, apply the full $1 million exclusion amount to the rstficalendar quarter return the taxpayer files that calendar
year. Such taxpayers may carry forward and apply any unused exclusion amount to subsequent calendar quarters within
that same calendar year. The tax rate shall be based on the rate imposed in the calendar quarter in which the taxpayer
switches from a calendar year taxpayer to a calendar quarter taxpayer. Effective date (MM/DD/YY):
Annual fi ling frequency
Annual fi ling frequency is effective in the current calendar year if the request is approved by the tax commissioner before
the due date of the annual minimum tax (due May 10 of each year). Otherwise, the annual fi ling frequency is effective the
following calendar year. Effective date (MM/DD/YY):
NOTE: By checking the box above, the taxpayer affi rms that it will have less than $1 million in taxable gross receipts for
the current calendar year.
SIGN HERE (required)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the
relevant facts in this matter to fi le this request to change fi ling frequency.
Signature Date (MM/DD/YY)
Name Title
Contact person: The taxpayer will be represented in the matter by the following individual. Please attach a Declaration
of Tax Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.
Your fi rst name M.I. Last name
Home address (number and street)
City State ZIP code
Telephone Fax
Title E-mail
Please send this request to: Ohio Department of Taxation, Business Tax Division,
P.O. Box 16158 Columbus, OH 43216-6158 or fax to (206) 666-4462.
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