Filing Due Dates
For New Registrations - Use form CAT 1
| Date of Registration | Annual Minimum Tax |
| Jan. 1 - May 1 | $150 |
| May 2 - Dec. 31 | $75 |
- A registration confirmation letter will be sent with the CAT account number and the bill for the first year's annual minimum tax (AMT).
Annual Filers - Mandatory electronic filing via Ohio Business Gateway or TeleFile.
| 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 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 annual minimum tax with the 1st quarter payment. For example, if the reporting period is from Jan. 1, 2019 - March 31, 2019, the taxpayer must pay the tax due for that quarter, plus the annual minimum tax for 2019 by the May 10, 2019, due date.
