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FT COM
Department of
Rev. 3/06
Taxation
P.O. Box 182857
Tax Year
Columbus, OH 43218-2857
Request for Permission to File
or to Amend a Combined Corporation Franchise Tax Report
Name of Ohio taxpayer corporation making request
Mailing address
Federal employer identification number (FEIN)
Ohio franchise tax ID number
Ohio charter number
Name of individual to contact concerning this request
Telephone number
Fax number
Who must file form FT COM:
flecting the requested combination (also attach Ohio form
FT HELP). Please attach the following information on a
In order to receive tentative permission to file a combined
separate sheet:
Ohio franchise tax report, an Ohio taxpayer corporation (the
“lead” corporation) must file Ohio form FT COM to:
1. A list of the new corporations to be included in, or exist-
ing corporations to be deleted from, the Ohio franchise
1. Add additional franchise taxpayers to a previously exist-
tax combined group:
ing Ohio franchise tax combined group, or
a) Name of corporation
2. Delete franchise taxpayers from a previously existing
b) Address
Ohio franchise tax combined group, or
c) Federal employer identification number (FEIN)
d) Ohio franchise tax ID number
3. Include in an Ohio franchise tax combined group pursu-
e) Ohio charter number
ant to Ohio Revised Code section (R.C.) 5733.052(A)
a corporation that is not subject to the franchise tax.
2. Fully explain the ownership percentage of voting stock
that exists among the corporations in the Ohio franchise
Form FT COM is not required if:
tax combined group (attaching Ohio form FT OTAS will
1. Two or more Ohio taxpayer corporations timely “elect”
satisfy this requirement).
to file a combined Ohio Corporation Franchise Tax
3. Fully explain the reasons why the requested combina-
Report pursuant to R.C. section 5733.052(B) (see the
tion more properly reflects the income of the corpora-
department’s information release dated May 15,1991);
tions in the requested combination. (See the depart-
or
ment’s information release dated June 23, 2000.)
2. A corporation is no longer eligible to be included in a
Upon receipt of form FT COM, the Corporation Franchise
previously existing Ohio franchise tax combined group
Tax Audit Division will review your request for tentative ap-
because of a merger, withdrawal, dissolution or change
proval, pending audit. If a refund is requested as a result of
in ownership.
this requested combination, please attach Ohio form FT REF,
Request for Corporation Franchise Tax Refund.
How to file Ohio form FT COM:
Ohio form FT COM must be filed by the lead corporation
along with its Ohio Corporation Franchise Tax Report re-
hio
FT COM
Department of
Rev. 3/06
Taxation
P.O. Box 182857
Tax Year
Columbus, OH 43218-2857
Request for Permission to File
or to Amend a Combined Corporation Franchise Tax Report
Name of Ohio taxpayer corporation making request
Mailing address
Federal employer identification number (FEIN)
Ohio franchise tax ID number
Ohio charter number
Name of individual to contact concerning this request
Telephone number
Fax number
Who must file form FT COM:
flecting the requested combination (also attach Ohio form
FT HELP). Please attach the following information on a
In order to receive tentative permission to file a combined
separate sheet:
Ohio franchise tax report, an Ohio taxpayer corporation (the
“lead” corporation) must file Ohio form FT COM to:
1. A list of the new corporations to be included in, or exist-
ing corporations to be deleted from, the Ohio franchise
1. Add additional franchise taxpayers to a previously exist-
tax combined group:
ing Ohio franchise tax combined group, or
a) Name of corporation
2. Delete franchise taxpayers from a previously existing
b) Address
Ohio franchise tax combined group, or
c) Federal employer identification number (FEIN)
d) Ohio franchise tax ID number
3. Include in an Ohio franchise tax combined group pursu-
e) Ohio charter number
ant to Ohio Revised Code section (R.C.) 5733.052(A)
a corporation that is not subject to the franchise tax.
2. Fully explain the ownership percentage of voting stock
that exists among the corporations in the Ohio franchise
Form FT COM is not required if:
tax combined group (attaching Ohio form FT OTAS will
1. Two or more Ohio taxpayer corporations timely “elect”
satisfy this requirement).
to file a combined Ohio Corporation Franchise Tax
3. Fully explain the reasons why the requested combina-
Report pursuant to R.C. section 5733.052(B) (see the
tion more properly reflects the income of the corpora-
department’s information release dated May 15,1991);
tions in the requested combination. (See the depart-
or
ment’s information release dated June 23, 2000.)
2. A corporation is no longer eligible to be included in a
Upon receipt of form FT COM, the Corporation Franchise
previously existing Ohio franchise tax combined group
Tax Audit Division will review your request for tentative ap-
because of a merger, withdrawal, dissolution or change
proval, pending audit. If a refund is requested as a result of
in ownership.
this requested combination, please attach Ohio form FT REF,
Request for Corporation Franchise Tax Refund.
How to file Ohio form FT COM:
Ohio form FT COM must be filed by the lead corporation
along with its Ohio Corporation Franchise Tax Report re-