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Ohio.gov

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 and a bill for the first year’s annual minimum tax.

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, 2010 - March 31, 2010, the taxpayer must pay the tax due for that quarter, plus the $150 annual minimum tax for 2010 by the May 10, 2010, due date.