Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Filing Group Issues<br />
• Complex Filing Groups (continued)<br />
• Separate Filing Election for Combined Group<br />
Member (CAT Form RTFS)<br />
• Member of combined group can request permission to<br />
file separately<br />
• Requires <strong>Tax</strong> Commissioner approval<br />
• Does not relieve tax liability of member or group<br />
• Commissioner may allow breakout of separate entities<br />
and/or sub-groups (on a combined basis only)<br />
• See ORC Section 5751.012 and OAC 5703-29-08<br />
• Query – Why not allow consolidated sub-groups<br />
19