What does a Ohio LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Ohio Secretary of State | None | Not required |
| Municipal net profit returns | City or central collection agency | Local rates, often 1% to 2.5% | Usually April 15 |
| Commercial activity tax | Ohio Department of Taxation | 0.26% above $6 million | Annually or quarterly, if over the threshold |
| Owners' income tax returns | Ohio Department of Taxation | Flat income tax | April 15 |
For forming the LLC in the first place, see how to form an LLC in Ohio.
When is it due?
Nothing is due to the Secretary of State on a yearly schedule. Tax deadlines apply: owners' Ohio returns and most municipal net profit returns by April 15 for calendar-year filers, and sales tax and withholding returns on the schedule assigned when you register.
How much does it cost?
No annual LLC fee. The costs that do recur are municipal income tax on profits where the LLC operates, a statutory agent if you use a commercial one, and taxes. The commercial activity tax applies only once Ohio taxable gross receipts exceed $6 million a year, so most small LLCs owe none and do not register.
How do you file it?
Check the LLC's record
On the Secretary of State's business search.
Confirm the statutory agent
It must be current at all times.
File municipal returns
Where the LLC earns profit in a taxing city.
Keep state tax filings current
Through the Ohio Business Gateway.
What information do you need?
With no annual report, the state's record changes only when you file. Keep the statutory agent and address current, and file amendments if the LLC's name changes. Municipal returns need the LLC's net profit allocated to each city where it does business.
What happens if you file late or not at all?
There is no annual report to miss. The Secretary of State can cancel an LLC that fails to maintain a statutory agent, and late state or municipal tax returns carry their own penalties and interest. Keep both current.
How do you restore a dissolved LLC?
An LLC dissolved for missing filings can usually be reinstated by filing every overdue report, paying the fees and penalties owed and filing a reinstatement application. Reinstatement generally restores the LLC as if it had never been dissolved, but the name may have been taken in the meantime. Acting quickly keeps the cost and the risks lower. See reinstating a dissolved LLC.
What else does a Ohio LLC pay each year?
Owners pay Ohio's flat state income tax on their share of profit. Many cities levy income tax on net business profit and wages, filed with the city or a central collection agency. LLCs selling taxable goods need a vendor's license and file sales tax returns, and employers withhold state, school district and city taxes. See how to form an LLC in Ohio.
What does a typical year look like?
| When | What to do |
|---|---|
| Any time | Update the statutory agent when it changes |
| April 15 | Owners' federal, Ohio and municipal returns |
| Monthly or quarterly | Sales tax and withholding returns, if registered |
| If receipts approach $6 million | Register for the commercial activity tax |
| Each year | Check the LLC's status on the business search |
Is anything different for foreign owners?
No. A Ohio LLC owned by someone outside the US files the same state and local tax filings in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Ohio Secretary of State, and you can always file directly. See business tax deadlines.
Want your Ohio filings handled?
We track your Ohio deadlines, file the state and local tax filings and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does an Ohio LLC file an annual report?
No. Ohio has no annual report or annual fee for LLCs.
Does my Ohio LLC owe the commercial activity tax?
Only if its Ohio gross receipts exceed $6 million a year.
Do Ohio cities tax LLC profits?
Many do, through municipal income tax on net profits.
Can an Ohio LLC still be cancelled?
Yes, for example for failing to maintain a statutory agent.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.