What is a Combined Taxpayer?
A group of entities, that has more than 50 percent owned or controlled by a common owner, and chooses not to be a consolidated elected taxpayer must register as a combined taxpayer. A major difference between a consolidated elected taxpayer and a combined taxpayer is that a combined taxpayer only has to register all members that have the required contacts to be required to be a taxpayer for this tax in Ohio. Cautionary note: A combined taxpayer cannot exclude taxable gross receipts between its members nor exclude taxable gross receipts from others that are not members. A consolidated election must be made to obtain that exclusion. In addition, if the 80 percent common ownership test or election to exclude non-US corporations is made under the consolidated provision, such taxpayers with more than 50 percent ownership that have the requisite contacts are required to file as a combined taxpayer. Similar to a consolidated elected taxpayer, a combined taxpayer must register, file returns an
