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Archive of Superseded Income Tax Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

Waiver of Corporation Franchise Tax Filing Requirement for tax year 2012 (based on taxable year ending in 2011) for S Corporations

Waiver of Corporation Franchise Tax Filing Requirement for 2011 for S Corporations

Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out

No 2010 Franchise Tax Filing or Payment Obligation for Corporations Subject to the Phase-Out

Questions Regarding Ohio's Manufacturing Machinery and Equipment Tax Credit and Subsequent Grant - R.C. 122.172, 122.173., 5733.33 & 5747.31

Income and Franchise Tax Updates

Questions Regarding Ohio’s Manufacturing Machinery and Equipment Tax Credit – R.C. 5733.33 & 5747.31

The franchise tax effects of the IRC section 338(h)(10) election

Sales Factor Situsing Revisions

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

CFT 2001-02 - Corporation Franchise Tax - Nexus Standards, September 2001 (revised May 19, 2003)

Corporation Franchise Tax Nexus for Non-resident Limited Partners Following the UCOM Decision

IRC Section 482 Study: Taxpayers seeking to Avoid Ohio Corporate Franchise Tax Report Required or Expanded Combinations, Issued June, 2000

Withdrawal of Special Instructions

Am. Sub H.B. No. 215, 122nd General Assembly (Budget Bill) Summary of Franchise Tax & Income Tax Provisions

IRS "Check-the-Box" Entity Selection Regulations

Revisions to May 6, 1996 Information Release

IT Archive: Alternative 20% Credit - May 7, 1996

IT Archive: 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." - May 6, 1996

Second Credit for Purchases of New Manufacturing Machinery and Equipment

CF 1994-02 -Newly-enacted Investment Tax Credit Law - October 14, 1994

IT 1994-01 -- Taxation of S Corporations and Their Shareholders - July 31, 1994

Recently-enacted Legislation Revises the Requirements for Corporations Paying Corporate Franchise Tax by Electronic Funds Transfer (EFT)

New Legislation Requires Certain Corporations to Pay Corporate Franchise Tax by Electronic Funds Transfer (EFT)

Safe-Harbor Leases:  Franchise Tax Policy Change

Application of Ohio Revised Code Section 5733.053 ("Transferor Statute") to the Merger of a C Corporation into an S Corporation

Schedule B-3 (Combined) - Related Entity and Related Member Adjustments for Corporations Included in a Combined Franchise Tax Report.

Exempt Federal Interest 

Credit for Investment in Qualified Subsidiaries

Taxpayer-Elected Franchise Tax Combinations

Foreign Technical Service Fee Deduction