Ohio Department of Taxation Commercial Activity Tax

Filing Due Dates

For New Registrations - Use form CAT 1

Date of Registration	Annual Minimum Tax
Jan. 1 - April 30	$150
May 1 - Dec. 31	$75

• A registration confirmation letter will be sent with the CAT account number. Accounts that are registered as annual filers will also receive a bill on the bottom of their registration confirmation letter for the first year's annual minimum tax. Quarterly filers will pay the first year's annual minimum tax with their first quarterly return.

 
 

Annual Filers - Use form CAT 12

Filing Period	Filing Due Date
Jan. 1 - Dec. 31	May 10

• If the filing due date falls on a weekend or holiday, the return is due on the next business day.
• The CAT is a prepaid tax; therefore, the $150 annual minimum tax is due in advance on May 10 of the current tax year.

 

Quarterly Filers - Mandatory electronic filing via Ohio Business Gateway

Filing Period	Filing Due Date
Jan. 1 - March 31	May 10
April 1 - June 30	Aug. 10
July 1 - Sept. 30	Nov. 10
Oct. 1 - Dec. 31	Feb. 10

• If the filing due date falls on a weekend or holiday, the return is due on the next business day.
• Taxpayers are required to pay the $150 annual minimum tax with the 1st quarter payment. For example, if the reporting period is from Jan. 1, 2012 - March 31, 2012, the taxpayer must pay the tax due for that quarter, plus the $150 annual minimum tax for 2012 by the May 10, 2012, due date.