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The Ohio CAT Ff form is an essential document for taxpayers looking to adjust their filing frequency for the Commercial Activity Tax (CAT). This form allows individuals and businesses to switch between quarterly and annual filing frequencies, depending on their specific financial situations. When completing the form, taxpayers must provide their CAT account number, FEIN, or Social Security number, and the name of the reporting member. Importantly, the form requires the use of uppercase letters for clarity. Taxpayers can select either a quarterly or annual filing frequency, with specific conditions tied to each option. For instance, if a taxpayer opts to switch to quarterly filing, they may apply prior exclusion amounts to their first quarterly return of that calendar year. Conversely, if they choose annual filing, the request must be approved by the tax commissioner before the due date of the annual minimum tax, which falls on May 10 each year. Additionally, by selecting the annual option, the taxpayer affirms that their gross receipts will be below $1 million for the current year. The form also necessitates a signature, affirming the accuracy of the information provided, and includes a section for appointing a tax representative if needed. Clear instructions guide taxpayers on where to submit the completed form, ensuring a smooth process for those navigating their tax obligations in Ohio.

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HIO

Please do not use staples

Department of

CAT-FF

Rev. 01/10

Taxation

Request to Change

P.O. Box 16158

Filing Frequency

Columbus, OH 43216-6158

 

 

CAT account number

FEIN or Social Security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use only UPPERCASE letters.

Reporting member’s name

Please check the appropriate box below:

Quarterly filing frequency

A taxpayer switching from a calendar year filing frequency to a calendar quarter filing frequency may, for the first quar-

ter of the change, apply the prior calendar quarter(s) exclusion amounts to the first calendar quarter return the taxpayer files that calendar year. The tax rate shall be based on the rate imposed in the calendar quarter in which the taxpayer

switches from a calendar year taxpayer to a calendar quarter taxpayer. Effective date:

 

 

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Annual filing frequency

 

 

 

 

 

 

Annual filing frequency is effective in the current calendar year if the request is approved by the tax commissioner before the due date of the annual minimum tax (due May 10 of each year). Otherwise, the annual filing frequency is

effective the following calendar year. Effective date:

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NOTE: By checking the box above, the taxpayer affi rms that it will have less than $1 million in taxable gross receipts for the current calendar year.

SIGN HERE (required)

I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the rel- evant facts in this matter to fi le this request to change filing frequency.

Signature

 

 

Date

 

 

Name

 

 

 

Title

 

Contact person: The taxpayer will be represented in the matter by the following individual. Please attach a Declaration of Tax Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.

Your fi rst name

 

 

 

 

M.I. Last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Please send this request to: Ohio Department of Taxation, CAT Division, P.O. Box 16158, Columbus, OH 43216-6158 or fax to (614) 644-9641.

Form Specifications

Fact Name Description
Form Title The form is officially titled "Request to Change Filing Frequency" and is designated as CAT-FF.
Governing Law This form is governed by the Ohio Revised Code, specifically under the Commercial Activity Tax (CAT) regulations.
Filing Options Taxpayers can choose between quarterly and annual filing frequencies when completing the form.
Quarterly Filing If a taxpayer switches to quarterly filing, they may apply prior calendar quarter exclusion amounts to their first return of the year.
Annual Filing Deadline The annual filing frequency request must be approved by the tax commissioner before May 10 to be effective for the current calendar year.
Taxpayer Affirmation By selecting the annual filing option, the taxpayer affirms they will have less than $1 million in taxable gross receipts for the current year.
Signature Requirement The form requires a signature from the taxpayer or their authorized agent, affirming the accuracy of the information provided.
Submission Instructions Requests can be mailed to the Ohio Department of Taxation or faxed to the provided fax number.

Ohio Cat Ff: Usage Guidelines

Filling out the Ohio CAT FF form requires careful attention to detail. Completing this form accurately is essential for ensuring your request to change the filing frequency is processed without delays. Follow the steps below to fill out the form correctly.

  1. Obtain the Ohio CAT FF form. Ensure you have the most recent version.
  2. Write your CAT account number at the top of the form.
  3. Enter your FEIN or Social Security number using only UPPERCASE letters.
  4. Provide the reporting member’s name in the designated area.
  5. Check the appropriate box for your desired filing frequency: Quarterly or Annual.
  6. If you selected Quarterly, fill in the effective date in the format MM/DD/YYYY.
  7. If you selected Annual, also fill in the effective date in the format MM/DD/YYYY.
  8. Sign the form in the designated area. Include the date of signing.
  9. Print your name and title below your signature.
  10. Provide the contact person's first name, middle initial, last name, home address, city, state, and ZIP code.
  11. Fill in the telephone number, fax number, title, and email address of the contact person.
  12. Review the form for accuracy and completeness before submission.
  13. Send the completed form to the Ohio Department of Taxation, CAT Division, at the specified address or fax it to the provided number.

Your Questions, Answered

What is the Ohio CAT Ff form?

The Ohio CAT Ff form is a request form used by businesses to change their filing frequency for the Commercial Activity Tax (CAT). Businesses can choose between quarterly or annual filing frequencies, depending on their taxable gross receipts and preferences.

Who needs to file the Ohio CAT Ff form?

What are the filing frequency options available on the form?

The form provides two options for filing frequency: quarterly and annual. A taxpayer can choose quarterly filing if they expect to have more than $1 million in taxable gross receipts. If a taxpayer expects to have less than that amount, they can opt for annual filing.

When is the effective date for the new filing frequency?

The effective date of the new filing frequency depends on when the request is approved. For quarterly filing, the change is effective immediately if approved. For annual filing, the request must be approved by the tax commissioner before the due date of the annual minimum tax, which is May 10 each year. If approved after that date, the change will take effect the following calendar year.

What should I do if I am switching from calendar year to calendar quarter filing?

If you are switching from a calendar year filing frequency to a calendar quarter frequency, you can apply prior calendar quarter exclusion amounts to your first quarter return for that calendar year. This means you may benefit from deductions based on your previous filings.

What happens if I do not file this form?

If you do not file the Ohio CAT Ff form and wish to change your filing frequency, you will continue to be subject to your current filing schedule. This could lead to complications, including potential penalties if your business's financial situation no longer aligns with your existing filing frequency.

Is there a penalty for filing the form late?

Filing the Ohio CAT Ff form late may not incur a direct penalty, but it can affect your tax obligations. If the request for annual filing is submitted after the due date of the minimum tax, the change will not take effect until the following year, which may not align with your business's needs.

How do I submit the Ohio CAT Ff form?

You can submit the completed Ohio CAT Ff form by mailing it to the Ohio Department of Taxation, CAT Division, at P.O. Box 16158, Columbus, OH 43216-6158. Alternatively, you can fax it to (614) 644-9641. Make sure to keep a copy for your records.

Common mistakes

  1. Using Incorrect Case for Text: The form requires that all entries be made using UPPERCASE letters. Failing to follow this instruction can lead to processing delays or rejection of the form.

  2. Not Checking the Appropriate Filing Frequency Box: Taxpayers must select either quarterly or annual filing frequency. Omitting this step can result in confusion regarding the taxpayer's intent and may lead to incorrect filing status.

  3. Missing Signature: The form must be signed by the taxpayer or their authorized agent. A missing signature invalidates the request and could cause significant delays in processing.

  4. Failing to Provide Accurate Contact Information: It is essential to include complete and accurate contact details for the representative. Incomplete information can hinder communication and affect the processing of the request.

  5. Not Submitting Required Attachments: If applicable, a Declaration of Tax Representative must be attached. Neglecting to include this document can result in the request being deemed incomplete.

Documents used along the form

When dealing with the Ohio CAT (Commercial Activity Tax), it's essential to understand that the CAT Ff form is just one piece of the puzzle. Several other forms and documents may be needed to ensure compliance and smooth processing. Here’s a brief overview of six commonly used forms that often accompany the Ohio CAT Ff form:

  • Declaration of Tax Representative (Ohio Form TBOR 1): This form allows taxpayers to designate an authorized representative to act on their behalf in tax matters. It must be attached to the CAT Ff form if a representative is involved.
  • Ohio CAT Annual Return (Form CAT-1): This is the primary form used to report annual gross receipts and calculate the total tax owed for the year. It's crucial for taxpayers who have opted for annual filing.
  • Ohio CAT Quarterly Return (Form CAT-Q): For those choosing a quarterly filing frequency, this form is necessary to report gross receipts and pay the tax owed each quarter.
  • Request for Refund (Form CAT-R): If a taxpayer believes they have overpaid their CAT, this form is used to request a refund. It must be completed with supporting documentation.
  • Ohio Business Registration Form (Form BTA): New businesses must complete this form to register for various taxes, including the CAT. It’s essential for establishing a tax account with the state.
  • Taxpayer Information Update Form: If there are changes in business structure or contact information, this form should be submitted to keep the tax records current and accurate.

Understanding these forms and their purposes can help streamline the filing process and avoid potential issues with the Ohio Department of Taxation. Make sure to gather all necessary documents to ensure a smooth transition to your new filing frequency.

Similar forms

The Ohio Cat Ff form is an important document for taxpayers who need to change their filing frequency. It shares similarities with several other documents used in tax reporting and compliance. Below are six documents that are comparable to the Ohio Cat Ff form:

  • IRS Form 1120: This form is used by corporations to report their income, gains, losses, and deductions. Like the Ohio Cat Ff, it requires accurate reporting of financial information and has specific filing deadlines.
  • IRS Form 1065: Partnerships use this form to report their income and losses. Similar to the Ohio Cat Ff, it allows for adjustments based on the entity's financial situation, particularly in how income is reported and taxed.
  • Ohio IT 1040: This is the individual income tax return for Ohio residents. Both forms require taxpayers to declare their income and can affect future tax obligations based on the frequency of reporting.
  • Ohio CAT Annual Return: This form is for reporting annual commercial activity tax. Like the Ohio Cat Ff, it addresses the taxpayer's gross receipts and has implications for filing frequency.
  • IRS Form 941: Employers use this form to report income taxes, Social Security tax, and Medicare tax withheld from employee's paychecks. Both forms require regular updates and adherence to specific filing schedules.
  • Ohio Form TBOR 1: This document is a Declaration of Tax Representative. It is necessary for taxpayers who wish to authorize someone else to represent them, just as the Ohio Cat Ff requires a declaration for any changes in filing frequency.

Dos and Don'ts

When filling out the Ohio CAT Ff form, it's important to follow specific guidelines to ensure your submission is correct. Here’s a list of things you should and shouldn't do:

  • Do use only UPPERCASE letters when filling in your information.
  • Do check the appropriate box for your desired filing frequency.
  • Do provide accurate contact information for the representative handling your case.
  • Do sign and date the form to affirm your declaration.
  • Do send the form to the correct address or fax number provided.
  • Don't use staples on the form, as it may cause processing issues.
  • Don't forget to attach the Declaration of Tax Representative if applicable.
  • Don't submit the form after the due date if you want the current year’s filing frequency.
  • Don't leave any required fields blank; complete all sections fully.
  • Don't assume that the request will be approved without proper submission; follow all instructions carefully.

Misconceptions

When dealing with the Ohio CAT Ff form, it’s essential to understand the common misconceptions that can lead to confusion. Here are nine prevalent myths surrounding this form, along with clarifications to help you navigate the process more smoothly.

  1. Filing frequency changes are automatic. Many believe that switching from annual to quarterly filing happens automatically. In reality, you must submit the CAT Ff form to request this change formally.
  2. Only large businesses need to file. Some think that only businesses with significant revenue must file the CAT Ff form. However, any business with taxable gross receipts, even below $1 million, must consider their filing frequency.
  3. The form can be submitted at any time. A common misconception is that you can submit the form whenever you wish. In fact, the timing of your request is crucial; it must be approved before the due date of the annual minimum tax to be effective for the current year.
  4. Filing frequency affects tax rates. Some assume that changing filing frequency will alter the tax rate itself. The tax rate remains the same; what changes is the frequency of your tax submissions.
  5. Signature is optional. It’s a common belief that a signature on the form is not mandatory. This is incorrect; a signature is required to validate your request and confirm the information provided.
  6. Any representative can file on behalf of the taxpayer. Many think that anyone can represent the taxpayer in this matter. However, a Declaration of Tax Representative must be attached, indicating that the representative is authorized to act on the taxpayer’s behalf.
  7. Only one effective date is allowed. Some believe that you can only have one effective date for your filing frequency change. In truth, you can specify an effective date for both quarterly and annual filings, depending on your situation.
  8. Stapling the form is acceptable. A frequent error is stapling the form for submission. It is explicitly stated that staples should not be used, as they can interfere with processing.
  9. Contact information is optional. Many think that providing contact information is not necessary. However, including a contact person’s details is essential for any follow-up or clarification needed by the tax department.

Understanding these misconceptions can help ensure that you complete the Ohio CAT Ff form correctly and efficiently. Always double-check your submissions and consult with a tax professional if you have further questions.

Key takeaways

Here are some key takeaways about filling out and using the Ohio CAT Ff form:

  • Use UPPERCASE letters when filling out the form to ensure clarity.
  • The form allows you to choose between quarterly and annual filing frequencies.
  • If switching to quarterly filing, you can apply prior calendar quarter exclusion amounts to your first quarterly return.
  • For annual filing frequency, your request must be approved by May 10 to be effective for the current year.
  • Check the box affirming that your taxable gross receipts will be less than $1 million for the current year if you choose annual filing.
  • A signature is required, declaring under penalty of perjury that you are the taxpayer or authorized agent.
  • Include a contact person’s details, as this individual will represent you in the matter.
  • Submit the completed form to the Ohio Department of Taxation via mail or fax to ensure timely processing.

Make sure to follow these guidelines closely to avoid any delays or issues with your filing.