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Ohio Department of Taxation reminder: Commercial Activity Tax filing deadline approaching

Written on Jan 20, 2023

The Ohio Department of Taxation (DOT) is reminding commercial activity tax (CAT) practitioners and taxpayers that the fourth quarter 2022 CAT return is due Feb. 10, 2023.  

Taxpayers are required to file and pay the CAT electronically via the Ohio Business Gateway at https://gateway.ohio.gov.  

The CAT is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio. Businesses with Ohio taxable gross receipts of $150,000 or more per calendar year must register for the CAT, file all the applicable returns, and make all corresponding payments.  

Taxpayers who are not registered for the CAT must register first before filing any return. If a person is unsure of how to register, it is advisable to register as a combined taxpayer group, as any election to consolidate is binding for eight calendar quarters. Requests to change registration status should be made by submitting the form CAT ES

Taxpayers with taxable gross receipts in excess of $1 million are required to file and pay on a quarterly basis and to make the annual minimum tax payment. Other taxpayers file annually and pay the annual minimum tax. 

Resources: 

  • Telefile: TeleFile is a quick and easy method to file and pay your CAT annual tax return. The phone number for the TeleFile system is 800.697.0440. A touch-tone telephone and CAT information are needed to begin. You must be registered for a CAT account prior to using TeleFile. Payment can be made by electronic check. 

Visit the DOT website at www.tax.ohio.gov  or contact the Department at 888.722.8829 with any questions.