Changes in Ohio CAT filings for 2013

February 13, 2013

Ohio Department of Taxation released a tax bulletin documenting changes in the way the $1,000,000 exclusion is to be used in calculating Net Taxable Gross Receipts on quarterly cat returns.  The $1,000,000 will now be taken in the first quarter and any unused portion will be carried forward to the remaining quarters of the current year until it is gone.  Unused exclusion amounts can no longer be carried into the next year.

Click here to view the Information Release.

 

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