Do I need an LLC?Ohio LLC annual report: none listed for LLCs, $0 a year
Short answer. The Ohio Secretary of State lists annual or biennial reports only for certain entities, and LLCs are not on that list, so there is no annual report fee ($0 a year) after the $99 formation filing. Not verified: the FAQ lists who must report and LLCs are absent; it does not say LLCs need none in so many words. What you do keep up is a statutory agent with an Ohio street address ($25 to update, $25 to reinstate within two years of cancellation). The Commercial Activity Tax applies only above $150,000 of taxable gross receipts, with a $6 million exclusion amount from 2025. A sole proprietor files no annual report.
Informational only. Not legal or tax advice. Confirmed means read on an official government page on 2026-11-03. Estimates are shown apart and are never added to confirmed totals. The Ohio Department of Taxation pages could not be read, so tax figures come from the Ohio Revised Code.
What the state says about annual reports
The Ohio Secretary of State FAQ answers "Do I have to file an annual report?" this way: "Regular reporting requirements exist only for certain entities. These include: Professional associations & LLPs (Biennial filings); Nonprofit corporations (Statement/Certificate of Continued Existence); Trade names, fictitious names, trademarks, and service marks (Periodic renewals)" (Ohio SOS FAQ). LLCs are not in that list, and the Ohio SOS fee schedule lists a Biennial Report ($25, Form 520) only for professional associations and LLPs. Not verified: the FAQ lists who must report and LLCs are absent, but it does not say in so many words that LLCs need none. Confirm with the Secretary of State if the answer matters to you.
What you do need to keep up
- A statutory agent with an Ohio street address. Each LLC must "maintain continuously in this state an agent for service of process" (R.C. 1706.09). The address must be an Ohio street address, not a P.O. box, and private mailbox services are not allowed (Ohio SOS FAQ). An Ohio resident individual can serve. verified
- Agent change: a Statutory Agent Update (Form 521) is $25 (Ohio SOS fee schedule). The original appointment on the formation filing has no fee. verified
- Reinstatement: if the agent lapses and the default is not cured within 30 days of the state's notice, the articles are cancelled (R.C. 1706.09). Reinstatement and appointment of agent (Form 525A) is $25, and the SOS FAQ says "Businesses can be reinstated up to two years from the cancellation date. After two years, the entity is permanently canceled." (Ohio SOS FAQ, Ohio SOS fee schedule). verified
- Commercial Activity Tax, only above $150,000. A person with not more than $150,000 of taxable gross receipts in the calendar year is an excluded person and is not a taxpayer (R.C. 5751.01(E)(1)). Above that, the exclusion amount is $6 million beginning in 2025 (R.C. 5751.01(R)), the rate is 2.6 mills per dollar of taxable gross receipts above the exclusion (R.C. 5751.03), and returns are due quarterly, by the tenth day of the second month after each quarter ends (R.C. 5751.051). verified The annual minimum tax is not stated in the statute text read; the Department of Taxation pages could not be read, so confirm there.
Ohio taxes on a single-member LLC
A single-member LLC is disregarded for federal tax, so its profit flows to your own return; the IRS treats it as "disregarded as separate from its owner". Ohio allows a business income deduction of $250,000 for most individuals (R.C. 5747.01(A)(28)) and taxes the remaining business income at a flat 3% (R.C. 5747.02). Whether this covers a single-member LLC owner is not stated in the statute text; confirm with a CPA. Cities can tax the net profit of pass-through owners as well (R.C. 718.01); no city rate is computed here. Ohio has no state estimated-tax dates in our data: not verified. Federal estimated tax for 2026 is due April 15, June 15, September 15 and January 15, 2027 (Form 1040-ES).
What is different for a sole proprietor
A sole proprietor files no Secretary of State report and pays no $99 formation fee. A personal name alone needs no registration; a business name needs a trade name or fictitious name registration at $39 (Ohio SOS fee schedule, Ohio SOS FAQ). Ohio income tax on the profit is the same either way.
Not covered
City income tax rates, workers' compensation and other licenses are not computed here. Ohio sales tax on software or online services is not computed and whether a given app counts is not verified. Check with the Ohio Department of Taxation before you sell to Ohio customers.
Sources (read 2026-11-03)
- Ohio Secretary of State: Frequently Asked Questions
- Ohio Secretary of State: Filing Forms and Fee Schedule
- Ohio Revised Code 1706.09: statutory agent
- Ohio Revised Code 5751.01: Commercial Activity Tax definitions
- Ohio Revised Code 5751.03: CAT rate
- Ohio Revised Code 5751.051: CAT returns
- Ohio Revised Code 5747.01: income tax definitions
- Ohio Revised Code 5747.02: income tax rates
- Ohio Revised Code 718.01: municipal income tax
What this page doesn't tell you
Whether you need an LLC yet, your own dates, your Ohio and city income tax bill, whether the Commercial Activity Tax applies to you, or what forming in Wyoming would add. The calculator takes your answers and returns a verdict, your numbers and a dated checklist you can download as a PDF and calendar file.
Frequently asked
Does an Ohio LLC have to file an annual report?
No annual or biennial report for LLCs is listed. The Ohio Secretary of State FAQ says regular reporting requirements exist only for certain entities (professional associations and LLPs, nonprofit corporations, and trade or fictitious names), and LLCs are not on that list. This is not verified, because the FAQ does not name LLCs. Confirm with the Secretary of State.
How much is the Ohio LLC annual report?
There is no annual report fee for an LLC on the Secretary of State fee schedule, so the confirmed yearly state fee is $0. The only Ohio biennial report on the schedule is $25 (Form 520), and it is listed for professional associations and LLPs, not for LLCs.
What can get an Ohio LLC cancelled?
A lapsed statutory agent. Every Ohio LLC must keep an agent with an Ohio street address. If the agent lapses and the default is not cured within 30 days of the state's notice, the articles are cancelled under R.C. 1706.09. You can reinstate within two years of the cancellation date for $25 (Form 525A); after two years the entity is permanently cancelled.
How do I change my Ohio statutory agent?
File a Statutory Agent Update (Form 521) at Ohio Business Central. The fee is $25. The address must be an Ohio street address, not a P.O. box or private mailbox service.
When does the Ohio Commercial Activity Tax apply to an LLC?
Only above $150,000 of taxable gross receipts in a calendar year. A person with not more than $150,000 is an excluded person and not a taxpayer (R.C. 5751.01(E)(1)). Above that, the exclusion amount is $6 million from 2025, and returns are quarterly. The annual minimum tax is not stated in the statute text read, so confirm with the Department of Taxation.
Does a sole proprietor file an Ohio annual report?
No. A sole proprietor files no Secretary of State annual report. A sole proprietor using a name other than a personal name must register a trade name or fictitious name ($39, Form 534A). Ohio income tax on the profit is the same either way.
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