Commercial Activity Tax filing deadline reminder

The Ohio Department of Taxation is reminding all commercial activity tax (CAT) practitioners and taxpayers that the fourth quarter 2024 CAT return is due Feb. 10, 2025. 

If you anticipate having $6 million or less in taxable gross receipts in tax year 2025, the DOT recommends cancelling your CAT account. You may do so by selecting the cancellation option on the tax return or by visiting the Gateway at gateway.ohio.gov and selecting the CAT Cancel Account transaction. When canceling your account, please enter an effective date of Dec. 31, 2024. 

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

Visit the DOT website at tax.ohio.gov or contact the Ohio Department of Taxation at 888.722.8829 with any questions regarding the CAT.