Ohio Form CAT-CS is the Commercial Activity Tax Credit Schedule that every CAT taxpayer must attach to the annual CAT return when the taxpayer claims one or more nonrefundable or refundable credits against the commercial activity tax. The schedule lists each credit in the order required by Ohio law, tracks carryforward amounts, and ties the total credit dollars back to the CAT liability shown on the main return. Filing CAT-CS without the matching certificate, or claiming credits in the wrong order, is one of the top reasons the Ohio Department of Taxation issues credit denial notices under R.C. 5751.06.
This guide is built for any CAT filer who needs to claim credits in 2026 — from a small manufacturer with a single Job Retention Credit certificate to a large utility carrying forward unused net operating losses. According to the Ohio Department of Taxation’s CAT page, the CAT exclusion rose to $6 million in taxable gross receipts beginning January 1, 2025, which means fewer filers, but the ones still filing tend to be the larger taxpayers most likely to claim credits on CAT-CS. Use the most recent revision of the schedule available on the official CAT-CS PDF, and confirm the revision date in the lower-left footer before you start.
Here is what you will learn in this guide:
- 📋 What CAT-CS is, who files it, and how it ties to the CAT annual return
- 🧾 The exact documents and certificate numbers you must gather before opening the form
- ✍️ A line-by-line walkthrough of every column on the schedule, with sample entries
- 👤 Three full filer scenarios that show what real businesses enter in each row
- ⚠️ The most common mistakes filers make and the exact penalty or denial each one triggers
What the Form Is and Who Must File It
Form CAT-CS is the official credit schedule for the Ohio Commercial Activity Tax, authorized under Ohio Revised Code Chapter 5751 and described in Information Release CAT 2007-03. The CAT is a privilege tax of 0.26% on Ohio taxable gross receipts above the statutory exclusion, and CAT-CS is the only place a taxpayer can apply credits issued by agencies like JobsOhio, the Ohio Development Services Agency, the Ohio Tax Credit Authority, and the Ohio History Connection against that liability. Without CAT-CS, the credits simply do not flow to the main return.
Any taxpayer that files an annual CAT return and holds a valid credit certificate must file CAT-CS for that period. This includes C corporations, S corporations, partnerships, LLCs, sole proprietors with Ohio gross receipts over the exclusion, consolidated elected taxpayers, and combined taxpayer groups that file under R.C. 5751.011 and R.C. 5751.012. A reporting person filing on behalf of a group enters the group’s total credit, not each member’s share.
The schedule does not create the credit. The credit must already exist by certificate, agreement, or statute before CAT-CS is filed. Filing CAT-CS without the underlying certificate triggers a denial under R.C. 5751.98 and a possible 15% additional charge under R.C. 5751.06 if the denial increases the tax due. Keep in mind the schedule is informational in form but legally binding in effect — every entry is signed under penalty of perjury through the main CAT return.
The current revision is the version posted on the Ohio Department of Taxation forms library. Confirm the revision date in the footer (for example, Rev. 1/24) before filing, because the credit list changes when the General Assembly enacts new credits or repeals old ones.
Before You Start: Documents and Information You Need
Open CAT-CS only after you have every supporting record in front of you. The schedule is short, but each row depends on a separate document, and a single missing certificate can void the entire credit claim under R.C. 5751.98. Build a folder, label each item, and note the certificate number on the top.
Use this pre-filing checklist before you log into the Ohio Business Gateway or OH|TAX eServices:
- CAT account number. This is your eight-digit number assigned at registration; without it, the schedule cannot match to your account and the credit will not post.
- Federal Employer Identification Number (FEIN). The agency cross-checks the FEIN to the CAT master file, and a mismatch causes the schedule to reject at upload.
- Original credit certificate. Each credit (Job Retention, Job Creation, R&D Loan, Historic Preservation, Motion Picture, Opportunity Zone) carries a certificate number; without it, the credit is unverifiable.
- Tax Credit Authority (TCA) agreement. For Job Creation and Job Retention credits under R.C. 122.17 and R.C. 122.171, the TCA agreement controls the percentage and term.
- Annual progress reports. JobsOhio or the Development Services Agency must have accepted the latest progress report; an unaccepted report freezes the credit.
- Prior-year CAT-CS schedules. Carryforward credits flow from the prior schedule into the current schedule, and a missing prior schedule breaks the chain.
- Ohio Historic Preservation certificate. Issued by the Ohio History Connection and the Development Services Agency under uncodified Section 757.40 of H.B. 166.
- Motion Picture certificate of completion. Issued by the Ohio Department of Development under R.C. 5751.54, required before a refundable credit row is allowed.
- R&D loan repayment proof. For the R.C. 5751.52 credit, the lender’s interest statement is the support document.
- Unused NOL schedule. Required for the unused net operating loss credit under R.C. 5751.53, with the original NOL year and dollar amount documented.
Where to Get the Form and How to Access It
The official form lives on the Ohio Department of Taxation website. The cleanest path is the CAT-CS PDF, which is a fillable PDF that mirrors the schedule embedded in the OH|TAX eServices return wizard. The same form is also reproduced inside the Ohio Business Gateway when you start the annual CAT return.
Most filers no longer download a paper PDF because the Ohio Department of Taxation has moved CAT filing to OH|TAX eServices. Inside OH|TAX eServices, CAT-CS appears as a credit-entry screen during the return wizard; the system applies credits in the statutory order automatically once you check the box for each credit type and enter the certificate number. If you prefer a paper-style worksheet, print the PDF, complete it offline, then transcribe entries into the OH|TAX eServices wizard.
A small number of legacy paper filers still send CAT-CS by mail with their annual CAT return, but the Department strongly prefers electronic filing. The mailing address for paper CAT documents is Ohio Department of Taxation, Business Tax Division — CAT, P.O. Box 16158, Columbus, OH 43216-6158, the same address shown on the CAT ES form. Always keep a stamped copy of the schedule and certified-mail receipt as proof of filing.
If your business is part of a consolidated elected taxpayer group, only the reporting person files CAT-CS, and only one schedule is filed for the entire group. Members do not file separate schedules. Confirm the reporting person designation on the most recent CAT registration update before filing.
Step-by-Step: How to Fill Out Ohio Form CAT-CS Line by Line
The schedule has a header block, a credit table with one row per credit, and a totals block at the bottom. Work top-down and complete the header before any credit row, because the system uses the header to validate the rows.
Header — Taxpayer Name
The form asks for the legal name of the CAT taxpayer or the reporting person of a combined or consolidated group. Enter the name exactly as it appears on the CAT registration and on the annual CAT return — do not use a DBA, trade name, or shortened version. For example, Buckeye Steel Holdings, LLC writes its full legal name in the taxpayer name box, not Buckeye Steel.
A common edge case is a name change mid-year. If the legal name changed during the period, file a CAT account update first, then use the post-change name on CAT-CS. The most common mistake on this field is entering the trade name; the consequence is that the schedule fails name-match validation and the credits do not post to the CAT return. A misconception some filers carry is that the name on CAT-CS only needs to match the annual return; in fact it must match the master CAT registration file, which is what the system checks.
Header — CAT Account Number
Enter the eight-digit CAT account number assigned by the Department of Taxation when you registered for CAT, formatted as a continuous number with no dashes or spaces. Maria Lopez of Lopez Logistics, Ltd. writes 87654321 in the CAT account number box, exactly as it appears on her CAT registration confirmation.
If you cannot find the account number, log into OH|TAX eServices and pull it from the account dashboard rather than guessing. The most common mistake is entering the FEIN in this box; the consequence is an automatic schedule rejection because the system parses CAT account numbers and FEINs differently. A misconception filers hold is that any Ohio tax ID will work — only the CAT-specific account number routes the credit to the right return.
Header — FEIN or Social Security Number
Enter the nine-digit FEIN of the entity, or the SSN if the filer is a sole proprietor without a FEIN. Format as XX-XXXXXXX for FEIN or XXX-XX-XXXX for SSN. Carlos Rivera, a sole proprietor with no FEIN, writes his SSN in the format the form requires.
The edge case is a single-member LLC that uses the owner’s SSN for federal purposes but has its own FEIN for Ohio CAT — always use the FEIN that matches the CAT registration file. The mistake to avoid is using the parent group’s FEIN when the filing entity is a subsidiary, which causes the credit to apply to the wrong account. The misconception is that FEIN and Ohio Charter Number are interchangeable; they are not, and only the FEIN belongs in this box.
Header — Reporting Period
Enter the CAT return period this schedule supports, using the format MM/DD/YYYY through MM/DD/YYYY. For an annual filer claiming credits for calendar year 2025, the entry is 01/01/2025 through 12/31/2025.
The edge case is a short-period return when a taxpayer cancels its CAT account mid-year — use the actual short-period dates, not the full calendar year. The most common mistake is entering the filing date instead of the period; the consequence is that the credit is matched to the wrong return and the system flags it as a duplicate. A misconception is that quarterly filers (those above the $6 million exclusion who still file quarterly) file a CAT-CS each quarter — in fact CAT credits are only claimed on the annual reconciliation return.
Credit Row — Column A: Type of Credit
Column A asks the filer to identify the credit being claimed by name. Use the exact credit name printed on the schedule, such as Job Retention Tax Credit, Credit for Qualified Research Expenses, Credit for R&D Loan Payments, Credit for Unused NOLs, Ohio Historic Preservation Tax Credit, Ohio Motion Picture Tax Credit, or Job Creation Tax Credit. Janet Park of Park Manufacturing, Inc. writes Job Retention Tax Credit in Column A because her TCA agreement under R.C. 122.171 authorizes that exact credit.
The edge case is the Historic Preservation credit, which the statute splits into nonrefundable and refundable portions — write Ohio Historic Preservation Tax Credit (Nonrefundable) or (Refundable) depending on which portion the certificate authorizes. The most common mistake is paraphrasing the credit name (such as R&D Credit); the consequence is that the system cannot route the row to the correct statute and the credit is denied. A misconception is that the credit name on a JobsOhio award letter controls — the schedule’s printed name is what controls, and any deviation triggers manual review.
Credit Row — Column B: Refundable or Nonrefundable
Column B asks the filer to identify whether the credit is Nonrefundable or Refundable, because the order of application depends on this designation. The form’s printed list (matching Ohio R.C. 5751.98) tells you the default classification for each credit, but Historic Preservation can be either. Aisha Brown of Brown Restoration LLC writes Refundable in Column B because her certificate’s nonrefundable portion was already exhausted in a prior year.
The edge case is when a credit changes character due to legislation enacted mid-year; always rely on the version of R.C. 5751.50 in effect on the last day of the reporting period. The most common mistake is checking Refundable for a Job Retention credit issued before January 1, 2011, which is nonrefundable under R.C. 5751.50(B). A misconception is that refundable means the taxpayer always receives a check — refundable means the unused portion is refunded only after applying the credit to the tax due.
Credit Row — Column C: Ohio Revised Code Section
Column C asks for the statutory authority for the credit. Enter the Ohio Revised Code section as printed on the schedule, such as 5751.50(B) & 122.171 for the Job Retention credit, 5751.51 for Qualified Research Expenses, 5751.52 for the R&D Loan Payments credit, 5751.53 for Unused NOLs, 5751.54 for Motion Picture, or Uncodified Section 757.40 of Am. Sub. H.B. 166 for Historic Preservation. Marcus Chen of Chen Innovations, Inc. writes 5751.51 in Column C for his qualified research expenses credit.
The edge case is a credit with both a granting statute and an authorizing statute (Job Retention has both R.C. 5751.50 and R.C. 122.171); enter both with an ampersand. The most common mistake is dropping one of the two statutes; the consequence is that the auditor cannot verify the credit’s legal basis and may disallow it. A misconception is that the federal IRC section (such as IRC §41 for R&D) belongs here — only Ohio R.C. citations are accepted.
Credit Row — Column D: Carryforward Period
Column D asks the filer to enter the maximum carryforward period for the credit, in years, as printed on the schedule. The Job Retention credit carries forward Three years, Qualified Research Expenses carries Seven years, R&D Loan Payments has Unlimited carryforward, Unused NOLs carries Twenty years, Historic Preservation carries Five years, and refundable credits show N/A. Park Manufacturing, Inc. writes Three years in Column D for its nonrefundable Job Retention credit.
The edge case is when a credit’s carryforward expires during the period — write the years remaining, not the original term. The most common mistake is entering Unlimited for any credit other than R&D Loan Payments; the consequence is that the schedule’s totals math fails when the system applies the carryforward cap. A misconception is that the carryforward starts the year the credit is awarded — under R.C. 5751.98 it starts the year the credit is first claimable, which is the year of certification, not award.
Credit Row — Column E: First Period Credit Can Be Used
Column E asks the filer to enter the first reporting period in which the credit can be claimed against CAT, as printed on the schedule (for example, Period beginning July 1, 2008 for Job Retention nonrefundable, or 2014 for Historic Preservation). Lopez Logistics, Ltd. writes Period beginning July 1, 2008 in Column E because Job Retention nonrefundable credits became claimable that period.
The edge case is when the certificate is issued retroactively for a prior period — the credit is still first claimable in the period printed on the form, not the period of the activity. The most common mistake is writing the certificate issue date here; the consequence is that the system flags the row as out-of-period. A misconception is that a credit can be claimed for any open period — only periods on or after the printed first period qualify under R.C. 5751.98.
Credit Row — Column F: Credit Amount Claimed This Period
Column F asks for the dollar amount of the credit being claimed against CAT this period, rounded to the nearest dollar. Brown Restoration LLC writes $250,000 for the refundable portion of its Historic Preservation credit because its certificate authorizes that exact amount.
The edge case is when the credit certificate authorizes more than the CAT liability for a nonrefundable credit — enter only the amount used this period, and carry the rest forward. The most common mistake is claiming the full certificate amount when the CAT liability is lower for a nonrefundable credit; the consequence is that the unused amount is treated as claimed and the carryforward clock starts running unnecessarily. A misconception is that nonrefundable credits can produce a refund — they reduce CAT to zero but never below it under R.C. 5751.98.
Credit Row — Column G: Carryforward From Prior Period
Column G asks for the unused balance carried forward from the prior period’s CAT-CS, in dollars. Chen Innovations, Inc. writes $45,000 in Column G because its 2024 CAT-CS showed $45,000 of qualified research expense credit unused.
The edge case is when the carryforward period has expired — write 0 and treat the balance as forfeited under R.C. 5751.51. The most common mistake is including refundable credit balances here; the consequence is double-claiming, because refundable credits do not carry forward — they refund. A misconception is that any unused credit can be amended back into a prior return — once a carryforward year is closed, the balance is fixed.
Credit Row — Column H: Carryforward to Next Period
Column H asks for the balance remaining after this period’s claim, which equals Column F plus Column G minus the amount actually applied to CAT. Park Manufacturing, Inc. writes $120,000 in Column H because $120,000 of its Job Retention credit remained after applying part of the credit to its 2025 CAT liability.
The edge case is the final year of the carryforward period — Column H must be 0 because nothing can carry to a year beyond the statutory cap. The most common mistake is letting Column H roll past the carryforward limit (for example, year four of a three-year carryforward); the consequence is that the credit is forfeited and cannot be revived. A misconception is that the schedule reconciles itself — in fact the filer must do the math, and the system only verifies the result.
Totals Block — Total Nonrefundable Credits
The totals block asks for the sum of all nonrefundable credits applied to CAT this period. Add Column F entries for every row marked Nonrefundable. Park Manufacturing, Inc. totals $310,000 in nonrefundable credits across its Job Retention and R&D rows.
The edge case is when the total exceeds CAT liability — cap the total at the CAT liability and push the excess into Column H. The most common mistake is including refundable credits in this total; the consequence is that the CAT liability calculation is wrong and the return is rejected for math errors. A misconception is that the order of nonrefundable credits does not matter — the order printed on CAT-CS is the order required by R.C. 5751.98, and changing the order can change which credits get used and which carry forward.
Totals Block — Total Refundable Credits
The totals block also asks for the sum of all refundable credits, which flow to the refund line on the CAT annual return. Brown Restoration LLC totals $250,000 in refundable Historic Preservation credit on its 2025 schedule.
The edge case is when the refundable credit exceeds the CAT liability after nonrefundable credits — the excess is refunded under R.C. 5751.50. The most common mistake is treating this total as a tax payment rather than a credit; the consequence is that the Ohio Department of Taxation issues an offset notice. A misconception is that interest accrues on a refundable CAT credit — interest only accrues if the Department holds the refund past the statutory deadline.
Three Filled-Out Examples Using Real Scenarios
These three named filers show how CAT-CS looks for the most common credit patterns. Each scenario tracks one taxpayer through the schedule from header to totals.
Scenario 1: Park Manufacturing, Inc. (Job Retention Credit)
Park Manufacturing kept 1,200 jobs in Lima, Ohio, under a TCA Job Retention agreement issued in 2018 under R.C. 122.171.
| Form Section | What Park Manufacturing Enters |
|---|---|
| Taxpayer Name | Park Manufacturing, Inc. |
| CAT Account Number | 11223344 |
| FEIN | 34-5678901 |
| Reporting Period | 01/01/2025 – 12/31/2025 |
| Column A — Type of Credit | Job Retention Tax Credit |
| Column B — Refundable/Nonrefundable | Nonrefundable |
| Column C — R.C. Section | 5751.50(B) & 122.171 |
| Column F — Credit This Period | $190,000 |
| Column G — Carryforward From Prior | $60,000 |
| Column H — Carryforward to Next | $120,000 |
Scenario 2: Chen Innovations, Inc. (R&D Loan + Qualified Research)
Chen Innovations is a Cleveland tech firm that received an Ohio R&D loan in 2021 and also claims qualified research expenses under R.C. 5751.51.
| Form Section | What Chen Innovations Enters |
|---|---|
| Taxpayer Name | Chen Innovations, Inc. |
| CAT Account Number | 55667788 |
| FEIN | 27-9988776 |
| Reporting Period | 01/01/2025 – 12/31/2025 |
| Row 1 Column A | Credit for Qualified Research Expenses |
| Row 1 Column F | $72,500 |
| Row 1 Column G | $45,000 |
| Row 2 Column A | Credit for R&D Loan Payments |
| Row 2 Column F | $18,300 |
| Total Nonrefundable Credits | $135,800 |
Scenario 3: Brown Restoration LLC (Historic Preservation Refundable)
Brown Restoration rehabilitated a historic downtown Cincinnati property under uncodified Section 757.40 of H.B. 166.
| Form Section | What Brown Restoration Enters |
|---|---|
| Taxpayer Name | Brown Restoration, LLC |
| CAT Account Number | 99887766 |
| FEIN | 82-1122334 |
| Reporting Period | 01/01/2025 – 12/31/2025 |
| Column A | Ohio Historic Preservation Tax Credit (Refundable) |
| Column B | Refundable |
| Column C | Uncodified Sec. 757.40 H.B. 166 |
| Column D | N/A |
| Column F | $250,000 |
| Total Refundable Credits | $250,000 |
How to File the Completed Form
CAT-CS is filed as an attachment to the annual CAT return, not as a standalone document. Almost every CAT taxpayer now files through OH|TAX eServices, which embeds CAT-CS inside the return wizard, validates totals in real time, and uploads supporting certificates as PDFs in the same session.
The OH|TAX filing channel has no fee for the schedule itself — CAT liability is paid separately by ACH debit, ACH credit, or credit card (with a third-party convenience fee). Processing time for an electronically filed CAT-CS is typically 2–4 weeks for credits to post to the account; refundable credits issue as a refund within 60 days of the annual return due date under R.C. 5751.06. Always download the OH|TAX confirmation page and the certificate-acknowledgment PDF as proof of filing.
A small set of legacy paper filers still mail CAT-CS with the paper annual return to Ohio Department of Taxation, Business Tax Division — CAT, P.O. Box 16158, Columbus, OH 43216-6158, with no fee, and processing time runs 6–10 weeks. If you mail, send by USPS certified mail with return receipt, and keep the green card as proof of filing. Faxing the schedule is not accepted as the primary filing channel, although the Department’s eFax line at 206-666-4462 can be used to submit supporting documents requested by an auditor.
The annual CAT return — and therefore CAT-CS — is due by May 10 following the close of the calendar year, per the Ohio Department of Taxation CAT page. Late filing of CAT-CS, even when no tax is owed because of the credits, triggers a late-filing charge under R.C. 5751.06.
What Happens After You File
After you submit CAT-CS through OH|TAX eServices, the system performs an automated validation against your CAT master file, your prior-year carryforward balance, and the credit-certificate database maintained by the Ohio Department of Taxation. If the schedule matches, the credits post to your account within 2–4 weeks, and refundable credits begin processing as a refund.
If the schedule fails validation — usually because of a name mismatch, an expired certificate, or a math error in the totals block — the Department issues a CAT Credit Adjustment Notice under R.C. 5751.06. The notice explains what to fix and gives you 60 days to respond by amending the schedule or submitting additional support. Failure to respond within 60 days converts the adjustment into a final assessment, and interest accrues at the federal short-term rate plus three percentage points.
For refundable credits, the Department issues the refund by ACH if you have banking information on file in OH|TAX, or by paper check otherwise. Track the refund through the OH|TAX eServices dashboard; refunds older than the statutory 90-day window accrue interest under R.C. 5751.06.
Mistakes to Avoid When Filling Out the Form
Each mistake below comes from real CAT audit notices and the corresponding consequence under Ohio law.
- Wrong credit order. Claiming refundable credits before nonrefundable credits violates R.C. 5751.98, and the auditor recomputes the schedule, often forfeiting some carryforward.
- Trade name in the taxpayer field. A trade name fails name-match validation and the credits do not post to the CAT account.
- FEIN in the CAT account number box. The schedule rejects at upload because the system parses the two numbers differently.
- Missing certificate number. Without the certificate number the credit is unverifiable and is denied under R.C. 5751.98.
- Claiming a credit before its first allowable period. A credit claimed for a period earlier than printed in Column E is fully disallowed.
- Including refundable credits in the nonrefundable total. This breaks the math on the totals block and rejects the entire return.
- Letting carryforward exceed the statutory term. Year four of a three-year carryforward is forfeited and cannot be revived.
- Using federal IRC citations in Column C. Only Ohio R.C. citations are accepted; an IRC citation is treated as a missing citation.
- Filing CAT-CS quarterly. Credits are claimed only on the annual return; a quarterly schedule is rejected as an invalid filing.
- Entering the certificate award date in Column E. The award date is not the first allowable period, and using it triggers an out-of-period rejection.
- Failing to attach the supporting certificate PDF. Without the certificate the credit row is suspended pending support, then denied if not received.
- Skipping the prior-period carryforward. A blank Column G when prior carryforward exists is treated as a waiver and the balance is forfeited.
Do’s and Don’ts
A short list of guardrails that mirror what experienced CAT filers do every spring.
- Do confirm the form revision date on the official CAT-CS PDF before opening the schedule.
- Do match the taxpayer name to the CAT registration master file, not the annual return.
- Do list credits in the printed order on the schedule, which mirrors R.C. 5751.98.
- Do attach the supporting certificate PDF to the OH|TAX upload session.
- Do save the OH|TAX confirmation page as proof of filing.
- Do reconcile carryforward to the prior-year CAT-CS before entering Column G.
- Don’t include refundable credits in the nonrefundable total.
- Don’t use a DBA or trade name in the taxpayer name box.
- Don’t enter the federal IRC section in Column C — Ohio statute only.
- Don’t claim a credit before its first allowable period in Column E.
- Don’t mail CAT-CS without certified-mail proof of filing.
- Don’t assume an unused refundable credit carries forward — refundable credits refund, they do not carry.
Pros and Cons of Filing on Your Own vs. With Help
For many small filers, filing CAT-CS without outside help is realistic; for large taxpayers with multiple credit certificates, it is not.
Pros of self-filing:
- Lower out-of-pocket cost because there is no professional fee.
- Faster turnaround when only one credit certificate exists.
- Direct control over the entries and the OH|TAX eServices upload.
- Better internal recordkeeping because the filer touches every supporting document.
- Easier amendments because the filer already knows the schedule’s structure.
Cons of self-filing:
- Higher risk of credit-order error under R.C. 5751.98.
- No second-set-of-eyes review on certificate matching.
- Carryforward tracking errors compound across years.
- No representation if the Ohio Department of Taxation issues an audit notice.
- Limited access to the credit-statute interpretation tools that a CPA or tax attorney uses every day.
FAQs
Do I file CAT-CS quarterly or annually?
No. Credits are only claimed on the annual CAT return, even if your business files quarterly because gross receipts exceed the $6 million exclusion.
Do I need a separate CAT-CS for each credit?
No. One CAT-CS lists every credit in row form for the same reporting period under R.C. 5751.98.
Do I write my CAT account number with dashes in the header?
No. Enter the eight digits with no dashes or spaces; dashes cause the schedule to fail upload validation.
Do I include the federal IRC section in Column C?
No. Only Ohio Revised Code citations belong in Column C; IRC citations are treated as missing citations.
Do I write the award date in Column E (First Period)?
No. Column E is the statutory first allowable period printed on the schedule, not the certificate award date.
Do refundable credits carry forward in Column H?
No. Refundable credits refund any unused balance under R.C. 5751.50 and never carry forward.
Do I need to attach my Tax Credit Authority agreement?
Yes. The TCA agreement is required support for Job Retention and Job Creation credits under R.C. 122.17 and R.C. 122.171.
Can I amend CAT-CS after filing?
Yes. File an amended annual CAT return through OH|TAX eServices within four years of the original due date.
Do I have to file CAT-CS if my CAT liability is zero?
Yes. If you hold a credit certificate for the period, the schedule documents the carryforward and protects future-year claims.
Can a member of a consolidated group file its own CAT-CS?
No. Only the reporting person files one CAT-CS for the entire group under R.C. 5751.011.
Does an unused R&D Loan Payment credit ever expire?
No. The R&D Loan Payments credit under R.C. 5751.52 carries forward without a statutory time limit.
Do I owe a penalty if I file CAT-CS late but no tax is due?
Yes. Late filing triggers a charge under R.C. 5751.06 even when credits zero out the liability.
Do I attach proof of NOL carryforward to claim the unused NOL credit?
Yes. A schedule showing the original NOL year and amount is required to claim the credit under R.C. 5751.53.
Can I email CAT-CS directly to the Department of Taxation?
No. The Ohio Department of Taxation accepts CAT-CS only through OH|TAX eServices, the Business Gateway, or paper mail.
Related reading
- How to Fill Out Ohio Form CAT 12 (w/Examples) + FAQs
- How to Fill Out Ohio Form CAT FF (w/Examples) + FAQs
- How to Fill Out Ohio Form IT-1140 (w/Examples) + FAQs
- How to Fill Out Ohio Form IT-2023 (w/Examples) + FAQs
- How to Fill Out Ohio Form IT-941 (w/Examples) + FAQs
- How to Fill Out Ohio Schedule of Credits (Ohio IT-1040) + FAQs
- How to Fill Out Ohio Form IT-4708 (w/Examples) + FAQs