Does Ohio require an LLC annual report? No. Ohio LLCs file no annual report, no biennial report, and no periodic statement of any kind with the Secretary of State. The Secretary of State's own FAQ states it plainly: "Business entities in Ohio are not required to file an annual report." The Ohio Revised LLC Act (Ohio Rev. Code ch. 1706) simply contains no periodic-report provision, so once your Articles of Organization (Form 610) are accepted, the entity continues indefinitely with no recurring filing or fee at that office.
So what does "annual requirements" actually mean for an Ohio LLC? Two obligations, neither of them a Secretary of State report.
Ohio requires every LLC to continuously maintain a registered agent, called a statutory agent in ORC § 1706.09, with a qualifying Ohio address. This duty is event-driven rather than calendar-driven: nothing is due on a fixed date, but any change in your agent or the agent's address must be reported using the Statutory Agent Update (Form 521) with its $25 fee. Continued failure to maintain an agent can lead to cancellation of the LLC, so treat the agent record as something to verify whenever your business address, ownership, or agent relationship changes.
The Commercial Activity Tax (CAT) applies to businesses whose taxable Ohio gross receipts exceed the statutory threshold. It is administered by the Ohio Department of Taxation, not the Secretary of State, and it is a tax filing rather than an annual report. If your receipts are above the threshold, register with the Department of Taxation and file on its schedule; if you are below it, the CAT does not reach you. Smaller LLCs commonly owe nothing here at all.
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Get StartedConfusion about Ohio usually traces to other entity types, because a few of them genuinely do have recurring Secretary of State filings:
| Entity type | Recurring filing | Fee |
|---|---|---|
| LLC (domestic or foreign) | None | $0 |
| For-profit corporation | None | $0 |
| Nonprofit corporation | Statement of Continued Existence (Form 522), every 5 years | $25 |
| LLP or professional association | Biennial Report (Form 520) | $25 |
If a compliance vendor mails your LLC an "Ohio annual report due" notice with a deadline and a processing fee, it is describing a filing that does not exist for your entity type.
Ohio's light state calendar does not change federal taxes. Single-member LLCs default to Schedule C treatment, multi-member LLCs default to partnership treatment on Form 1065, and members generally owe self-employment tax on their share of the profits. If you have employees, payroll filings apply as they would anywhere.
An Ohio LLC's yearly checklist at the Secretary of State is empty. Verify your statutory agent record is accurate, mind the Commercial Activity Tax if your receipts are substantial, and handle federal taxes. Our registered agent service keeps the agent side permanently covered for $99 per year, with the first year included when we form your LLC.