Title |
Revised |
Format |
Released |
NEW Waiver of Corporation Franchise Tax Filing Requirement for tax year 2012 (based on taxable year ending in 2011) for S Corporations
|
|
PDF |
January 2012 |
| Forms FT 1120 & FT 1120 FI will not be mailed |
|
PDF |
December 2011 |
Waiver of Corporation Franchise Tax Filing Requirement for 2011 for S Corporations |
|
PDF |
October 2010 |
Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out |
|
PDF |
October 2010 |
No 2010 Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out |
|
HTML |
September 2009 |
Questions Regarding Ohio's Manufacturing Machinery and Equipment Tax Credit and Subsequent Grant - R.C. 122.172, 122.173., 5733.33 & 5747.31 |
|
HTML |
September 2006 |
Income and Franchise Tax Updates |
|
HTML |
December 30, 2004 |
Questions Regarding Ohio’s Manufacturing Machinery and Equipment Tax Credit – R.C. 5733.33 & 5747.31 |
February 2005 |
HTML |
September 2004 |
The franchise tax effects of the IRC section 338(h)(10) election |
|
HTML |
June 2004 |
Sales Factor Situsing Revisions |
|
HTML |
April 19, 2004 |
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules |
|
HTML |
November 7, 2002 |
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter |
July 2005 |
HTML |
July 31, 2002 |
Corporate Franchise Tax – Nexus Standards |
May 2003 |
HTML |
September 2001 |
Corporation Franchise Tax Nexus for Non-resident Limited Partners Following the UCOM Decision |
|
HTML |
March 15, 2001 |
IRC Section 482 Study: Taxpayers seeking to Avoid Ohio Corporate Franchise Tax Report Required or Expanded Combinations, Issued June, 2000 |
January 2005 |
HTML |
June 23, 2000 |
Withdrawal of Special Instructions |
|
HTML |
October 31, 1997 |
Am. Sub H.B. No. 215, 122nd General Assembly (Budget Bill) Summary of Franchise Tax & Income Tax Provisions |
December 1997 |
HTML |
September 18, 1997 |
IRS "Check-the-Box" Entity Selection Regulations |
|
HTML |
August 19, 1997 |
Revisions to May 6, 1996 Information Release |
|
HTML |
June 18, 1996 |
Alternative 20% Credit |
|
HTML |
May 7, 1996 |
Examples Setting Forth the Division's Interpretation of Ohio Revised Code Sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment." |
|
HTML |
May 6, 1996 |
Second Credit for Purchases of New Manufacturing Machinery and Equipment |
|
HTML |
September 22, 1995 |
Newly-enacted Investment Tax Credit Law |
|
HTML |
October 14, 1994 |
Taxation of S Corporations and Their Shareholders |
|
HTML |
July 31, 1994 |
Recently-enacted Legislation Revises the Requirements for Corporations Paying Corporate Franchise Tax by Electronic Funds Transfer (EFT) |
|
HTML |
July 31, 1994 |
New Legislation Requires Certain Corporations to Pay Corporate Franchise Tax by Electronic Funds Transfer (EFT) |
|
HTML |
October 29, 1993 |
Safe-Harbor Leases: Franchise Tax Policy Change |
|
HTML |
November 10, 1992 |
Application of Ohio Revised Code Section 5733.053 ("Transferor Statute") to the Merger of a C Corporation into an S Corporation |
|
HTML |
September 24, 1992 |
Schedule B-3 (Combined) - Related Entity and Related Member Adjustments for Corporations Included in a Combined Franchise Tax Report. |
|
HTML |
May 6, 1992 |
Exempt Federal Interest |
|
HTML |
January 9, 1992 |
Credit for Investment in Qualified Subsidiaries |
|
HTML |
July 16, 1991 |
Taxpayer-Elected Franchise Tax Combinations |
|
HTML |
May 15, 1991 |
Foreign Technical Service Fee Deduction |
|
HTML |
May 15, 1991 |
