Ohio Cat Cs Form – Fill Out and Use This PDF

CAT CS

Rev. 12/11

P.O. Box 16158

Columbus, OH 43216-6158

Commercial Activity Tax Credit Report

CAT account number (of primary reporting entity)

FEIN/SSN

Reporting member’s name

Street address (number and street)

City

State

ZIP code

Period covered (MM/DD/YY)

to (MM/DD/YY)

(Quarter for which this report is being submitted)

For taxpayers subject to the phase-out of the corporation franchise tax and the phase-in of the commercial activity tax (CAT), 2008 was the last report year for which certain credits were available. For all subsequent years, the credits automatically converted to credits against the CAT and may be claimed beginning July 1, 2008. As such, for CAT periods beginning on or after July 1, 2008, a taxpayer may apply any of the following unused corporation franchise tax credits against the CAT, provided the combined number of carryforward years under the corporation franchise tax and the CAT does not exceed the carryforward period allowed, if applicable. Please see O.A.C. 5703-29-22 contained in information release CAT 2007-03 for more detailed information regarding the CAT credits.

Credit	Reundable or	Revised Code	Carryforward	First Period Credit Can
	Nonrefundable	Section	Period	Be Used Against the CAT
Jobs Retention Tax	Nonrefundable	5751.50(B) & 122.171	Three years	Period beginning
Credit				July 1, 2008
Credit for Qualifi ed	Nonrefundable	5751.51	Seven years	Period beginning
Research Expenses				July 1, 2008
Credit for R&D	Nonrefundable	5751.52	Unlimited	Period beginning
Loan Payments				July 1, 2008
Credit for Unused	Nonrefundable	5751.53	Twenty years	2010
NOLs
Credit for Unused	Refundable	5751.53	N/A	2030
NOLs
Jobs Creation Tax	Refundable	5751.50(A) & 122.17	N/A	Period beginning
Credit				July 1, 2008
Jobs Retention Tax	Refundable	5751.50(B) & 122.171	N/A	Period beginning
Credit*				Jan. 1, 2011

*Sub. H.B. 58 of the 129th General Assembly amended R.C. 5751.50(B) to include a refundable jobs retention tax credit for an eligible business that meets all of the following conditions: (1) retains at least 1,000 full-time equivalent employees at a project site; (2) the company makes payments for a capital investment project of at least $25 million for a specified period of time; and (3) receives a substantial, written offer of financial incentives from another state in 2010. Additionally, the Department of Development must recommend the granting of this credit for the company to the Tax Credit Authority prior to July 1, 2011.

Credit Schedule

(If credits are being claimed by members of a consolidated elected or combined taxpayer group, a separate schedule is required for each entity that is claiming a credit.)

The CAT account number of the entity entitled to the credit may be different than that of the primary reporting entity.

Entity entitled to credit: NameFEINCAT account number

Nonrefundable Credits

	A	B	C	D
	Opening Unused	Credit Earned	Credits Claimed	Closing Unused
		During Current	During Current
	Credit Balance			Credit Balance
		Reporting Period	Reporting Period

1.Jobs retention credit+

2.Qualifi ed research expense credit

3.Research and development loan repayment credit+

4. Total		*

*Combine with credits being claimed by other entities in group (if any) and carry this forward to line 7 on your CAT return.

+Must attach credit certifi cate received from the Department of Development

Refundable Credits

Must attach credit certifi cate received from the Department of Development

Jobs creation credit	1.
Jobs retention credit	2.
Total of lines 1 and 2 to be carried forward to line 11 of CAT return	3.

Declaration and signature (an offi cer or managing agent of the corporation must sign this declaration)

I declare under penalties of perjury that this report (including any	use any of its money or property for or in aid of or opposition to
accompanying schedule or statement) has been examined by	a political party, a candidate for election or nomination to public
me and to the best of my knowledge and belief is a true, correct	office, or a political action committee, legislation campaign fund,
and complete return and report, and that this corporation has not,	or organization that supports or opposes any such candidate or
during the preceding year, except as permitted by Ohio Revised	in any manner used any of its money for any partisan political
Code sections 3517.082, 3599.03 and 3599.031, directly or	purpose whatsoever, or for reimbursement or indemnification of
indirectly paid, used or offered, consented, or agreed to pay or	any person for money or property so used.

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	Date (MM/DD/YY)		Signature of offi cer or managing agent			Title
	Contact telephone no.			E-mail