Annual Reports in Ohio— Not Required

Does Ohio really have no annual report?

Correct. Ohio LLCs are not required to file an annual or biennial report with the Secretary of State. This saves you both the filing fee and the administrative hassle that LLC owners in most other states deal with every year.

What compliance requirements do still apply?

Even without an annual report, your Ohio LLC still has ongoing obligations:

• State taxes — Commercial activity tax (CAT) of 0.26% on gross receipts over $150K.
• Registered agent — You must maintain a registered agent with a physical address in Ohio at all times
• Federal taxes — File your federal income tax return (Form 1065 for multi-member LLCs, Schedule C for single-member)
• Business licenses — Depending on your industry and location, you may need local or state business licenses
• Operating agreement — Keep your operating agreement current as your business evolves

What if I formed in Ohio but operate in another state?

If you're registered as a foreign LLC in another state, that state may require its own annual report. For example, if you formed in Ohiobut do business in California, you'd owe California's $800 franchise tax and biennial Statement of Information.

Ohio tax notes

Commercial activity tax (CAT) of 0.26% on gross receipts over $150K.

Forming your LLC in Ohio

See our complete guide to forming an LLC in Ohio→