FT COM
     Department of                                                                                         Rev. 3/06
 hio Taxation
     P.O. Box 182857
     Columbus, OH 43218-2857                                                                               Tax Year

                                Request for Permission to File 
                  or to Amend a Combined Corporation Franchise Tax Report

 Name of Ohio taxpayer corporation making request

 Mailing address

 Federal employer identifi cation number (FEIN)

 Ohio franchise tax ID number                                 Ohio charter number        

 Name of individual to contact concerning this request

 Telephone number                                             Fax number

Who must fi le form FT COM:                                    fl ecting the requested combination (also attach Ohio form 
                                                              FT HELP). Please attach the following information on a 
In order to receive tentative permission to fi le a combined   separate sheet:
Ohio franchise tax report, an Ohio taxpayer corporation (the 
“lead” corporation) must fi le Ohio form FT COM to:              1. A list of the new corporations to be included in, or exist-
 1. Add additional franchise taxpayers to a previously exist- ing corporations to be deleted from, the Ohio franchise 
 ing Ohio franchise tax combined group, or                    tax combined group:
  2. Delete franchise taxpayers from a previously existing      a) Name of corporation
 Ohio franchise tax combined group, or                          b) Address
                                                                c) Federal employer identifi cation number (FEIN)
  3. Include in an Ohio franchise tax combined group pursu-       d) Ohio franchise tax ID number
 ant to Ohio Revised Code section (R.C.) 5733.052(A)            e) Ohio charter number
 a corporation that is not subject to the franchise tax.
                                                                2. Fully explain the ownership percentage of voting stock 
Form FT COM is not required if:                               that exists among the corporations in the Ohio franchise 
                                                              tax combined group (attaching Ohio form FT OTAS will 
  1. Two or more Ohio taxpayer corporations timely “elect”    satisfy this requirement).
 to fi le a combined Ohio Corporation Franchise Tax 
 Report pursuant to R.C. section 5733.052(B) (see the           3. Fully explain the reasons why the requested combina-
 department’s information release dated May 15,1991);         tion more properly refl ects the income of the corpora-
 or                                                           tions in the requested combination. (See the depart-
                                                              ment’s information release dated June 23, 2000.)
  2. A corporation is no longer eligible to be included in a 
 previously existing Ohio franchise tax combined group        Upon receipt of form FT COM, the Corporation Franchise 
 because of a merger, withdrawal, dissolution or change       Tax Audit Division will review your request for tentative ap-
 in ownership.                                                proval, pending audit. If a refund is requested as a result of 
                                                              this requested combination, please attach Ohio form FT REF, 
How to fi le Ohio form FT COM:                                 Request for Corporation Franchise Tax Refund.

Ohio form FT COM must be fi led by the lead corporation 
along with its Ohio Corporation Franchise Tax Report re-