Reset Form
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
requested combination (also attach Ohio form FT HELP).
Who must file form FT COM:
Please attach the following information on a separate sheet:
In order to receive tentative permission to file a combined Ohio
franchise tax report, an Ohio taxpayer corporation (the “lead”
1. A list of the new corporations to be included in, or exist-
corporation) must file Ohio form FT COM to:
ing corporations to be deleted from, the Ohio franchise
tax combined group:
1. Add additional franchise taxpayers to a previously exist-
ing Ohio franchise tax combined group, or
a) Name of corporation
b) Address
2. Delete franchise taxpayers from a previously existing
c) Federal employer identification number (FEIN)
Ohio franchise tax combined group, or
d) Ohio franchise tax ID number
e) Ohio charter number
3. Include in an Ohio franchise tax combined group pursu-
ant to Ohio Revised Code section (R.C.) 5733.052(A) a
2. Fully explain the ownership percentage of voting stock
corporation that is not subject to the franchise tax.
that exists among the corporations in the Ohio franchise
tax combined group (att a ching Ohio form FT OTAS will
Form FT COM is not required if:
satisfy this requirement).
1. Two or more Ohio taxpayer corporations timely “elect”
3. Fully explain the reasons why the requested combina-
to file a combined Ohio Corporation Franchise Tax Re-
tion more properly reflects the income of the corpora-
port pursuant to R.C. section 5733.052(B) (see the
tions in the requested combination. (See the depart-
department’s information release dated May 15,1991);
ment’s information release dated June 23, 2000.)
or
Upon receipt of form FT COM, the Corporation Franchise Tax
2. A corporation is no longer eligible to be included in a
Audit Division will review your request for tentative approval,
previously existing Ohio franchise tax combined group
pending audit. If a refund is requested as a result of this re-
because of a merger , withdrawal, dissolution or change
quested combination, please attach Ohio form FT REF, Re-
in ownership.
quest 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 reflecting the