Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
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Filing Group Issues<br />
Comparison of Consolidated v. Combined Filing<br />
• Consolidated Elected • Combined <strong>Tax</strong>payer<br />
• At least 50% or 80%<br />
• More than 50% common<br />
common ownership<br />
ownership<br />
• Must include all entities • Combined only required to<br />
regardless of nexus with include entities with <strong>Ohio</strong><br />
<strong>Ohio</strong><br />
nexus<br />
• Option to include or exclude • Non-US entities included if<br />
non-US entities<br />
<strong>Ohio</strong> nexus<br />
• Gross receipts between<br />
• Gross receipts resulting from<br />
members are excluded payments between members<br />
are subject to the CAT<br />
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