Keywords: Porphyrinoids / Out-of-plane distortions / Aromaticity / Frontier molecular orbital theory / Ab initio calculations Porphyrins are noninnocent ligands that facilitate redox processes in many biological reactions. Though the porphyrin dianion is planar and aromatic, in many instances, its skeleton exhibits a variety of out-of-plane (OOP) distortions, which are primarily attributed to steric factors. Nevertheless, these distortions are suspected to play a hidden role in their biochemical reactions, as the nature of the distortion is conserved for a specific functionality across species. The propensity of porphyrins to assist redox reactions remains mysterious, as oxidation and OOP distortions affect their aromaticity. Our quantum chemical modelling of the two-electron oxidation of porphyrin reveals that there are definite electronic reasons behind OOP distortions. An extension of the frontier orbital model of Gouterman to include the occupied b 1g , b 2g and a 1g (σ) molecular orbitals (MOs) is necessary to explain the nature and origin of OOP distortions. The distortions are the effect of the mixing of these σ-type MOs with the π-type a 1u and a 2u highest occupied molecular orbitals (HOMOs). These are further facilitated by the flexibility of the internal [16]annulene skeleton of the porphyrin framework. In the absence of transition metal ions, oxidation usually entails pronounced bond alternation along this internal