Annual report
Not required
Yearly obligation
Keep a registered agent
Filed with
Ohio Secretary of State
What Ohio requires instead
Ohio does not require LLCs to file an annual report.
Ohio Commercial Activity Tax (CAT) is a tax on gross receipts that applies to LLCs as well as other business types; businesses whose Ohio taxable gross receipts exceed the annual exclusion must register with the Ohio Department of Taxation and file quarterly returns.
Keeping a Ohio LLC in good standing
- Keep a registered agent with a physical address in Ohio.
- Tell the Ohio Secretary of State when your agent, address or management changes.
- File any state tax returns that apply to your LLC.
Our compliance tracker lists every federal and Ohio deadline for your LLC.
Worth knowing in Ohio
- Ohio LLCs do not file annual or biennial reports with the Secretary of State, although certain actions can trigger a filing.
- An Ohio LLC must keep a current registered agent and address on file.
- Articles of Organization (Form 610) can be filed online through Ohio Business Central.
Sources
Related
Frequently asked questions
Does a Ohio LLC have to file an annual report?
Ohio does not require LLCs to file an annual report.
What does a Ohio LLC file each year instead?
Ohio Commercial Activity Tax (CAT) is a tax on gross receipts that applies to LLCs as well as other business types; businesses whose Ohio taxable gross receipts exceed the annual exclusion must register with the Ohio Department of Taxation and file quarterly returns.
What keeps a Ohio LLC in good standing?
Keeping a registered agent with an address in Ohio, updating the state when your agent or address changes, and filing any state tax returns that apply.