How to start an LLC in Ohio

The name must contain "limited liability company", "LLC", "L.L.C.", "limited", "ltd." or "ltd". It also has to be distinguishable from every business already on the Ohio register.

Search the Ohio Secretary of State business records before you file.

Every Ohio LLC needs a registered agent with a physical address in Ohio, available in business hours to accept legal papers and state notices.

You can be your own agent, but your address goes on the public record and you need to be there during business hours. A registered agent service keeps your home address off the filing.

The Articles of Organization is the document that creates your LLC. It is filed with the Ohio Secretary of State, which accepts it online.

It names the LLC, its registered agent and address, and whether it is managed by its members or by managers.

The operating agreement sets out who owns the LLC, how profits are shared and how decisions are made. It is not filed with the state, but banks often ask for it, and without one your state’s default rules decide disputes between members.

An Employer Identification Number from the IRS is the LLC’s federal tax number. You need it to open a business bank account and to hire, and it is free from the IRS.

Keep the LLC’s money separate from yours from the first day. Mixing them is the most common reason courts set aside an LLC’s liability protection.

Forming the LLC is not a business license. Check whether Ohio requires a state license, what your city or county requires, and whether your trade is licensed. If you sell taxable goods or services, register for Ohio sales tax too.

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.