Ohio LLC Annual Report

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Ohio does not require LLCs to file a recurring annual report. Here is what that means and which obligations remain.

Ohio does not require LLCs to file a recurring annual report with the state, which makes it one of the lighter jurisdictions for ongoing compliance. That does not mean zero obligations: you still need to keep your registered agent current, pay any applicable taxes, and follow any tax-agency filing rules.

What the report is for

In states that do require reports, the filing updates addresses, managers, and the registered agent. In Ohio, keeping the public record accurate falls to amendments and agent-change filings made when something actually changes.

Cost and frequency

ItemDetail
Filing frequencyNo recurring report
Filing feeNot applicable
Cost per year, averaged$0
National median cost per year$35

When it is due

There is no annual report deadline for Ohio LLCs. Set a yearly reminder anyway to review your registered agent, addresses, and tax registrations.

What information to have ready

  • LLC name and state file number
  • Principal office and mailing addresses
  • Names and addresses of managers or members, depending on the state
  • Registered agent name and street address
  • Officer or organizer signature and contact details

Late and missed filings

Because no report is due, there is no report penalty. Late tax filings, expired registered agents, and unpaid entity-level taxes are the risks to watch.

Ohio LLC at a glance

ItemDetail
Filing officeOhio Secretary of State
LLC filing fee$99
Annual reportNot required
Franchise or entity taxCommercial Activity Tax
State personal income taxYes
Corporation filing fee (for comparison)$99

Ohio specific notes

Ohio does not require LLCs to file an annual report. The Commercial Activity Tax (CAT) applies only to businesses above its gross-receipts exclusion, a threshold that has been raised in recent years.

Frequently asked questions

Does Ohio require an LLC annual report?
No. Ohio does not require a recurring annual report from LLCs, though other filings and taxes may still apply.
How much does the Ohio LLC report cost?
There is no report fee because no report is required.
What happens if I file late in Ohio?
Expect a late fee and, if the report stays unfiled, possible administrative dissolution. Reinstating a dissolved LLC typically costs more than filing on time.
Where do I file the Ohio report?
With the Ohio Secretary of State, generally through the state's online business portal.

Sources & further reading

Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.