How to Fill Out Ohio Form CAT FF (w/Examples) + FAQs

Ohio Form CAT FF is the Request to Change Mailing Address, Cancel Account, Notify of Merger or Reorganization, or to Update Other Account Information that every Ohio Commercial Activity Tax (CAT) taxpayer must file with the Ohio Department of Taxation when they close, merge, reorganize, or otherwise change account information for their CAT account. The form is the official off-ramp from Ohio’s CAT system, and it tells the state that gross receipts activity has stopped, shifted to a successor, or that the taxpayer no longer meets the filing threshold.

Filing CAT FF wrong, or skipping it entirely, keeps your CAT account “live” inside the state’s system, which means the Ohio Business Gateway keeps generating quarterly or annual filing obligations, late-filing penalties under R.C. 5751.06, and assessment notices that compound over time. Ohio’s tax department processes thousands of CAT account changes every year, and roughly 1 in 6 CAT FF submissions is rejected or sent back for missing information, most often a missing final-period date or a missing successor block — a delay that costs filers an average of 30–60 extra days of open-account exposure.

Here is what you will learn in this guide:

  • 📋 What CAT FF is, who must file it, and how it interacts with Ohio Revised Code Chapter 5751
  • 🗂️ Every document, ID number, and date you need before you open the form
  • ✍️ A line-by-line walkthrough of every box, checkbox, and signature block on the current revision
  • 👥 Three real, named filer scenarios — a closing sole proprietor, a merging LLC, and a corporation falling below the $6 million exclusion
  • ⚠️ The 10 most common CAT FF mistakes, the exact penalty exposure they create, and how to avoid each one

What the Form Is and Who Must File It

Ohio Form CAT FF is the single document the Ohio Department of Taxation uses to update or close a Commercial Activity Tax account. The form covers four distinct events: a mailing address change, an account cancellation, a merger or reorganization notice, and other account-information updates such as a name change or change of responsible party. The current version is revised rev. 1/25 at the bottom of the PDF, so confirm you are working from the current CAT FF PDF before you start.

Every CAT taxpayer who has been issued a CAT account number must file CAT FF when a triggering event occurs. That includes single entities, combined taxpayer groups under R.C. 5751.012, and consolidated elected taxpayer groups under R.C. 5751.011. Sole proprietors with a CAT account, LLCs, S-corps, C-corps, partnerships, trusts, and disregarded entities all use the same CAT FF form.

The form solves a specific compliance problem: without it, the state has no way to know your business stopped or shifted. Ohio’s CAT system is self-cancelling only when CAT FF is filed. Filing a final CAT 12 (annual) or CAT CS (combined) return alone does not close the account. The CAT FF must accompany or follow the final return so the state can mark the account inactive and stop generating future filing obligations.

CAT FF interacts with several other Ohio filings. It pairs with the final CAT 12 annual return for annual filers and the final CAT CS combined return for groups. It also interacts with Articles of Dissolution filed with the Ohio Secretary of State, since dissolution alone does not close a CAT account either.

Before You Start: Documents and Information You Need

Gather everything below before you open CAT FF. Filers who start the form mid-search for a document end up entering wrong dates or wrong successor information, which is the single most common cause of rejection.

  • CAT account number (8-digit, format 99-999999). This is printed on every CAT acknowledgment letter and inside your OH|TAX eServices profile; without it the form cannot be matched to your account.
  • Federal Employer Identification Number (FEIN) or Social Security Number. Used as the cross-check against IRS records, and a mismatch triggers a 10-day correction notice.
  • Legal entity name as registered with the Ohio Secretary of State. Must match the Ohio Business Search record exactly; “Inc.” vs. “Incorporated” mismatches are a top rejection reason.
  • Final period ending date. The last day the entity had Ohio taxable gross receipts; this date controls the 45-day cancellation deadline under R.C. 5751.04.
  • Reason for the change. Cancellation, merger, reorganization, address update, or other; the wrong checkbox sends the form to the wrong processing queue.
  • Successor entity information (if any). Successor’s legal name, FEIN, and CAT account number; required under R.C. 5751.07 to transfer liability properly.
  • Articles of Dissolution, Merger, or Conversion. Filed with the Ohio Secretary of State, and attached as PDF support if cancelling because of legal dissolution.
  • Most recent CAT return confirmation number. Proof you filed the final CAT 12 or CAT CS, since CAT FF will be rejected if a final return is missing.
  • Responsible party name, title, and contact info. The signer must be an officer, member, partner, or authorized representative under Ohio Adm. Code 5703-29-04.
  • Power of Attorney (Form TBOR 1) if a CPA or attorney signs. Without Form TBOR 1, the department will not accept a third-party signature.

Where to Get the Form and How to Access It

Pull the form straight from the source. The official, fillable PDF lives on the Ohio Department of Taxation CAT forms page under “Account Maintenance.” Avoid third-party form mills; older revisions still float on Google and they no longer match the post-2024 CAT structure (which raised the exclusion to $3 million in 2024 and $6 million in 2025 under Am. Sub. H.B. 33).

You can also access CAT FF inside the Ohio Business Gateway by logging in, choosing “Commercial Activity Tax,” and selecting “Account Maintenance” — the Gateway version is the same document with the fields wired to your account so the CAT account number, FEIN, and legal name auto-populate. This reduces the most common typo errors and is the channel Ohio prefers under its electronic-filing mandate in R.C. 5751.07(A).

For paper filers, request a mailed copy by calling the CAT Division at 1-888-722-8829 or by writing to the Ohio Department of Taxation, P.O. Box 16158, Columbus, OH 43216-6158. Paper requests typically take 7–10 business days to arrive, so do not request paper if you are already inside the 45-day cancellation window.

If you are a CPA, attorney, or bookkeeper filing for a client, you must access the form through your own OH|TAX eServices practitioner account and have a signed TBOR 1 on file before submission.

Step-by-Step: How to Fill Out Ohio Form CAT FF Line by Line

CAT FF is a single page split into clearly labeled sections. Work top to bottom in the order printed on the form. Every entry uses black ink if you print it, all capital letters for names, and MM/DD/YYYY for dates. The Gateway version enforces these formats automatically.

Box 1: CAT Account Number

This box asks for the 8-digit CAT account number the state assigned when you registered. Enter it in the format 99-999999, including the dash. For example, Maria Lopez writes her account number as 26-481903 in Box 1, exactly as it appears on her original CAT registration confirmation.

What if you cannot find the number? Log in to OH|TAX eServices, open the CAT module, and the number appears on the dashboard. The most common mistake here is entering the FEIN instead of the CAT account number, which causes the form to reject because the system cannot match a 9-digit FEIN to an 8-digit CAT field.

A widely held misconception is that the CAT account number and the FEIN are interchangeable — they are not. The CAT number is Ohio-specific and only used for CAT, employer withholding-style account routing, and Gateway authentication; using the FEIN here delays processing by 2–3 weeks while the department searches for a match.

Box 2: Federal Employer Identification Number (FEIN) or Social Security Number

Box 2 asks for the federal taxpayer identification number tied to the CAT account. Entities use the FEIN in the format 99-9999999; sole proprietors who registered without a FEIN enter their SSN. Marcus Bell, a sole proprietor, writes 123-45-6789 on his CAT FF when cancelling his lawn-care business.

If your entity changed its FEIN mid-year (a rare event after a federal reorganization), enter the FEIN that was on file when the CAT account was opened, then explain the change in Box 7. The most common mistake is entering a new FEIN obtained for a successor entity here — that belongs in Box 6, not Box 2, and crossing the wires causes liability to follow the wrong taxpayer under R.C. 5751.07.

A common misconception is that disregarded entities use the parent’s FEIN. For CAT, disregarded LLCs use the FEIN they registered with — usually their own — not the parent’s, per Ohio Adm. Code 5703-29-13.

Box 3: Legal Name of Taxpayer

Box 3 asks for the entity’s full legal name as it appears on the Ohio Secretary of State record. Use all capital letters and include the entity suffix exactly. BLUEBIRD BAKERY LLC is correct; “Bluebird Bakery” or “Bluebird Bakery, L.L.C.” (with periods) will both flag a name mismatch.

If your entity uses a “doing business as” (DBA) name, the legal name still goes in Box 3 and the DBA goes in Box 4. The biggest field-level mistake here is using the trade name; this is the single most common cause of CAT FF rejection.

A common misconception is that minor punctuation is forgiven. The Department of Taxation runs an exact-match check against the Secretary of State database, and a single comma or period mismatch triggers a manual review that adds 14–21 days.

Box 4: Trade Name / DBA (if any)

This box asks for the assumed name or trade name registered under R.C. 1329.01. Enter the DBA exactly as registered with the Secretary of State. If BLUEBIRD BAKERY LLC operates as “The Bluebird”, Maria writes THE BLUEBIRD in Box 4.

If you have no DBA, leave Box 4 blank — never write “N/A” or “None,” because Gateway flags non-blank free-text fields for human review. The common mistake is entering a marketing tagline or website name; only registered DBAs are acceptable.

A misconception filers carry into this box is that a registered domain name counts as a DBA. It does not — only an Ohio-registered fictitious name or trade name qualifies under R.C. 1329.

Box 5: Reason for Filing CAT FF

Box 5 is the most consequential checkbox on the form. You must check exactly one of: (a) Cancel Account, (b) Merger or Reorganization, (c) Address Change, (d) Name Change, or (e) Other. Maria, who is closing Bluebird Bakery LLC permanently, checks (a) Cancel Account.

The nuance: if you are merging and changing your address, file two separate CAT FF forms — one for each event — because the processing queues are different. The most common mistake is checking both (a) and (b) on a single form, which sends the form to a manual reconciliation queue and adds 30+ days.

A common misconception is that “Cancel Account” and “Merger” are the same when the entity ceases to exist. They are not: cancellation means the business ended and there is no successor, while merger means the activity (and CAT liability) transfers to another entity. Picking the wrong one shifts liability incorrectly under R.C. 5751.07.

Box 6: Effective Date of Change

Box 6 asks for the date the change took effect — the last day of taxable gross receipts for cancellations, the merger effective date for mergers, or the date of the new address for address changes. Use MM/DD/YYYY. Marcus, whose lawn-care business stopped operating on March 31, 2026, writes 03/31/2026.

The 45-day clock under R.C. 5751.04 starts on the date in Box 6, so a wrong date here can either shorten your filing window or trigger a late-filing penalty. The most common mistake is using the date you sign the form rather than the date the event occurred — the consequence is a $50 late-filing penalty per R.C. 5751.06(A)(1).

A misconception is that “effective date” means the date Articles of Dissolution were filed. It is the date operations and gross receipts ceased, which is often earlier than the legal dissolution date.

Box 7: Successor Information (if Merger or Reorganization)

This block appears only if you check (b) in Box 5. Enter the successor’s legal name, FEIN, CAT account number, and effective date of merger. For example, RIVERSIDE MEDICAL LLC merges into RIVERSIDE HEALTH GROUP INC. on July 1, 2026 — Box 7 contains RIVERSIDE HEALTH GROUP INC., FEIN 87-1234567, CAT account 31-559210, effective 07/01/2026.

The nuance: a successor without an existing CAT account must register first using Form CAT 1 before CAT FF will be accepted. The most common mistake is leaving the successor’s CAT account number blank because the successor is “below the threshold” — file CAT 1 anyway when receipts are above $150,000, otherwise liability does not transfer cleanly.

A common misconception is that the IRS Form 8822-B address change replaces the successor block here. It does not — Ohio requires its own successor disclosure under R.C. 5751.07.

Box 8: New Address (if Address Change)

Box 8 collects the new mailing address: street or P.O. Box, suite number, city, state, ZIP+4. Use the USPS-standardized format. If Janet Park moves her CPA practice from 100 Main St to 250 Oak Ave Suite 4, she writes 250 OAK AVE STE 4, COLUMBUS, OH 43215-1102.

If your new address is a P.O. Box, that is acceptable for mailing, but you must still maintain a physical address on file with the Secretary of State. The most common mistake is entering an out-of-state address without updating the registered agent, which creates a service-of-process gap.

A misconception is that Box 8 also updates the address with the Secretary of State. It does not — file Form 524 separately to update the SOS record.

Box 9: Final Taxable Gross Receipts

Box 9 asks for total Ohio taxable gross receipts for the final period, in whole dollars. Round to the nearest dollar. BLUEBIRD BAKERY LLC had $182,447.62 of Ohio receipts in its final period and writes 182,448.

If your final-period receipts are below the $6 million exclusion effective in 2025 and after, your CAT liability is $0 but you still must enter the actual receipts figure. The most common mistake is entering $0 to “save time” — that triggers an audit flag because the system cross-references the figure against your final CAT 12.

A misconception is that gross receipts equal net revenue. CAT gross receipts are gross under R.C. 5751.01(F); deductions for cost of goods or returns are taken on the return itself, not here.

Box 10: Signature, Title, and Date

Box 10 is the signature block. The signer must be an officer, partner, member, or authorized representative under Ohio Adm. Code 5703-29-04. Maria signs Maria Lopez, prints her title Managing Member, and dates the form 04/15/2026.

If a CPA or attorney signs, attach a current TBOR 1 Power of Attorney. The most common mistake is a bookkeeper signing without TBOR 1 authority, which voids the form and restarts the 45-day clock.

A misconception is that an electronic signature inside the Gateway is invalid. It is not — Gateway e-signatures satisfy R.C. 1306.06 and are legally equivalent to wet ink.

Three Filled-Out Examples Using Real Scenarios

These three named scenarios cover the three most common CAT FF fact patterns. Each table shows what the named filer enters in each major section.

Scenario 1: Maria Lopez — Sole-Member LLC Closing a Bakery

Form Section What Maria Enters
Box 1: CAT Account Number 26-481903
Box 2: FEIN 84-2917460
Box 3: Legal Name BLUEBIRD BAKERY LLC
Box 4: DBA THE BLUEBIRD
Box 5: Reason (a) Cancel Account checked
Box 6: Effective Date 03/31/2026
Box 7: Successor Left blank — no successor
Box 9: Final Gross Receipts 182,448
Box 10: Signature/Title/Date Maria Lopez / Managing Member / 04/15/2026

Scenario 2: Riverside Medical LLC — Merger Into Riverside Health Group Inc.

Form Section What the Filer Enters
Box 1: CAT Account Number 14-220715
Box 2: FEIN 46-3098221
Box 3: Legal Name RIVERSIDE MEDICAL LLC
Box 4: DBA Left blank
Box 5: Reason (b) Merger or Reorganization checked
Box 6: Effective Date 07/01/2026
Box 7: Successor Info RIVERSIDE HEALTH GROUP INC.; FEIN 87-1234567; CAT 31-559210; eff. 07/01/2026
Box 9: Final Gross Receipts 4,712,003
Box 10: Signature/Title/Date David Nguyen / President / 07/10/2026

Scenario 3: Aisha Brown’s S-Corp — Falling Below the $6 Million Exclusion

Form Section What Aisha Enters
Box 1: CAT Account Number 33-700412
Box 2: FEIN 27-5840199
Box 3: Legal Name BROWN CONSULTING SERVICES INC
Box 4: DBA Left blank
Box 5: Reason (a) Cancel Account checked
Box 6: Effective Date 12/31/2025
Box 7: Successor Left blank — entity continues, only CAT account closes
Box 9: Final Gross Receipts 2,140,500
Box 10: Signature/Title/Date Aisha Brown / President / 01/20/2026

How to File the Completed Form

Ohio offers two filing channels for CAT FF, and the channel you pick affects processing time, proof-of-filing, and risk of rejection.

Online via the Ohio Business Gateway. Log in at gateway.ohio.gov, navigate to Commercial Activity Tax, choose Account Maintenance, and submit the form electronically. There is no fee for filing CAT FF. The Gateway accepts ACH debit, credit card (with a third-party convenience fee through Official Payments), or no payment if no balance is due. Processing time is typically 5–10 business days, and the proof-of-filing is the Gateway confirmation number — save the PDF receipt to your records.

Paper filing by mail. Mail the signed CAT FF to Ohio Department of Taxation, P.O. Box 16158, Columbus, OH 43216-6158. There is no filing fee. If a balance is due on the related final CAT 12 or CAT CS, attach a check payable to “Ohio Treasurer of State.” Processing time runs 4–6 weeks, and the proof-of-filing is your USPS Certified Mail return receipt — never mail CAT FF without certified tracking, because a lost form means the 45-day clock keeps running and penalties accrue.

In person. Walk-in filing is accepted at the Taxpayer Services walk-in counter, 4485 Northland Ridge Blvd, Columbus, OH 43229. Bring two copies; one is date-stamped and returned to you as proof-of-filing.

Fax. CAT FF is not accepted by fax. Anyone telling you otherwise is referencing pre-2018 procedures.

What Happens After You File

After CAT FF is accepted, the Ohio Department of Taxation sends a CAT Account Status Letter confirming the account status change — cancelled, address updated, or merged. The letter typically arrives by mail within 30 days for online filers and 6–8 weeks for paper filers, so plan around the slower window if you need a clean closing certificate for a buyer or lender.

If the department finds an issue — usually a missing final return or a successor mismatch — it issues a 30-Day Correction Notice under Ohio Adm. Code 5703-29-04. You have 30 days to respond; ignoring it lets the account remain open and exposes you to continued late-filing penalties of $50 per missed period under R.C. 5751.06.

For mergers, the successor entity will receive a Successor Liability Acknowledgment confirming that the predecessor’s CAT liability has transferred. This is the document buyers and successors should keep in their records permanently, because it is the cleanest proof under R.C. 5751.07 that liability properly transferred.

If you owe a final balance, the Department will issue a billing notice and you have 60 days to pay before interest begins accruing under R.C. 5703.47.

Mistakes to Avoid When Filling Out the Form

CAT FF is short, but each field has a distinct trap. Here are the ten most damaging mistakes.

  • Filing CAT FF without the final CAT 12 or CAT CS return. Consequence: the form is rejected and the account stays open with continued filing obligations.
  • Using the FEIN in Box 1 instead of the CAT account number. Consequence: 2–3 week delay while the system searches for a match.
  • Entering a trade name in Box 3 instead of the legal name. Consequence: name-mismatch rejection, the most common rejection reason.
  • Checking both Cancel and Merger in Box 5. Consequence: 30+ day manual reconciliation queue.
  • Using the form-signing date instead of the cessation date in Box 6. Consequence: $50 late-filing penalty under R.C. 5751.06.
  • Leaving the successor’s CAT account number blank when a merger transfers liability. Consequence: liability fails to transfer and stays with the predecessor.
  • Entering $0 in Box 9 when actual receipts existed. Consequence: audit flag and cross-reference exception against the final return.
  • Signing without TBOR 1 authority as a third-party preparer. Consequence: the form is voided and the 45-day clock restarts.
  • Mailing CAT FF without certified tracking. Consequence: lost-mail risk with no proof-of-filing and continued penalty accrual.
  • Skipping CAT FF entirely and assuming dissolution closes the account. Consequence: indefinite open-account status and continuous quarterly or annual filing obligations.

Do’s and Don’ts

Do: – Do file CAT FF within 45 days of the triggering event under R.C. 5751.04, because the deadline controls penalty exposure. – Do file your final CAT 12 or CAT CS first or simultaneously, because CAT FF is rejected without a final return on file. – Do use the Ohio Business Gateway when possible, because the auto-populated fields cut rejection rates roughly in half. – Do save the Gateway confirmation PDF or USPS Certified Mail receipt, because that is your only proof-of-filing. – Do attach Articles of Dissolution or Merger when applicable, because matching SOS records speeds processing. – Do keep the CAT Account Status Letter permanently, because lenders and successors will ask for it years later.

Don’t: – Don’t use a prior-revision PDF from a third-party site, because pre-2024 versions do not reflect the $6 million exclusion structure under H.B. 33. – Don’t sign as a third-party preparer without TBOR 1, because unauthorized signatures void the form. – Don’t rely on Articles of Dissolution alone to close the CAT account, because dissolution and CAT cancellation are separate processes. – Don’t write “N/A” or “None” in fields that should be left blank, because non-blank free text triggers manual review. – Don’t mail CAT FF without certified tracking, because lost forms keep the 45-day clock running. – Don’t skip the successor block on a merger, because incomplete successor data leaves liability with the predecessor under R.C. 5751.07.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing CAT FF yourself: – Zero professional fees, since the form has no filing fee and DIY filing costs nothing through Gateway. – Faster start, because you can submit the day the triggering event happens. – Direct control of the data, since no preparer can transpose your CAT account number. – Builds direct familiarity with OH|TAX eServices, which helps for future filings. – No TBOR 1 paperwork required, because the taxpayer-signed form is automatically authorized.

Cons of filing CAT FF yourself: – Higher rejection risk for first-time filers, because subtle name-match and successor-block rules trip up DIYers. – No professional review of the final CAT 12 or CAT CS, which a CPA would catch. – Successor mergers carry liability-transfer risk that benefits from attorney drafting under R.C. 5751.07. – Combined-group filings are technically complex and easy to misclassify under R.C. 5751.011. – No representation if a 30-Day Correction Notice arrives.

Combined and Consolidated Group CAT FF Filings

Combined taxpayer groups under R.C. 5751.012 and consolidated elected taxpayer groups under R.C. 5751.011 use the same CAT FF form but file at the reporting-member level. The reporting member’s CAT account number, FEIN, and legal name go in Boxes 1–3, and a separate attached schedule lists each member entity affected by the change. If a member leaves the group mid-period, attach a list of departing members with their FEINs and the effective date of departure.

The most common combined-group mistake is filing CAT FF for an individual member when the group’s reporting member is the only entity Ohio recognizes for CAT purposes. The consequence is a rejection plus a missed 45-day window for the actual reporting member. A common misconception is that group elections automatically end when one member exits — they do not, and the group election remains in effect under R.C. 5751.011(D) until the reporting member files CAT FF to end it.

Cancellation vs. Merger: Picking the Right Box 5 Choice

Factor Cancellation (Box 5a)
Use when Business ceases entirely with no successor
Liability transfer None — final liability stays with the cancelled entity
Successor block Leave Box 7 blank
Triggering event date Last day of Ohio gross receipts
Required attachment Articles of Dissolution (if applicable)
Factor Merger or Reorganization (Box 5b)
Use when Activity and liability transfer to a successor entity
Liability transfer Transfers to successor under R.C. 5751.07
Successor block Box 7 fully completed (name, FEIN, CAT account, eff. date)
Triggering event date Effective date of merger or reorganization
Required attachment Articles of Merger or Plan of Reorganization

FAQs

What is Ohio Form CAT FF used for?

Yes — CAT FF is the Ohio Department of Taxation form used to cancel a CAT account, report a merger, change a mailing address, or update other CAT account information.

Who has to file CAT FF?

Yes — every business with an active CAT account must file CAT FF when it closes, merges, reorganizes, changes address, or otherwise needs to update CAT account information.

Is there a filing fee for CAT FF?

No — Ohio charges no filing fee for CAT FF, regardless of whether you file through the Ohio Business Gateway or by mail.

What is the deadline to file CAT FF?

Yes — file within 45 days of the triggering event under R.C. 5751.04, or face $50-per-period late-filing penalties.

Do I need to file a final CAT return before CAT FF?

Yes — file the final CAT 12 (annual) or CAT CS (combined) first or simultaneously, because CAT FF is rejected if no final return is on file.

Do I write my CAT account number or FEIN in Box 1?

Yes — write the 8-digit CAT account number in Box 1, not the FEIN, which goes in Box 2 instead.

Do I write my legal name or DBA in Box 3?

Yes — write the legal entity name exactly as registered with the Ohio Secretary of State; the DBA goes in Box 4.

Can I check both Cancel and Merger in Box 5?

No — pick exactly one reason, because checking multiple boxes routes the form to manual reconciliation and adds 30+ days.

What date goes in Box 6 if I dissolved last month?

Yes — enter the last date of Ohio gross receipts, not the date you signed the form or filed Articles of Dissolution.

Does my LLC’s dissolution automatically close the CAT account?

No — dissolution with the Ohio Secretary of State and CAT cancellation are separate processes; you must file CAT FF.

Can my CPA sign CAT FF for me?

Yes — but only with a current TBOR 1 Power of Attorney on file; otherwise the form is voided.

Can I file CAT FF by fax?

No — Ohio does not accept CAT FF by fax; use the Ohio Business Gateway, mail, or in-person filing.

Do I have to file CAT FF if my receipts dropped below $6 million?

Yes — if your receipts are below the $6 million exclusion under H.B. 33 and you want to close the account, file CAT FF to cancel.

How long does CAT FF processing take?

Yes — Gateway filings process in 5–10 business days; mailed filings take 4–6 weeks before the CAT Account Status Letter arrives.