Ohio annual report
Ohio has no recurring report for LLCs. Check the table below for corporations and nonprofits.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | None (Ohio does not require LLC annual reports) | — | none | No annual or biennial report required | Not applicable |
| Corporation | None (Ohio does not require for-profit corporation annual reports) | — | none | No annual or biennial report required | Not applicable |
| Nonprofit | Statement of Continued Existence (Form 522) | — | none | Every 5 years, based on the date of incorporation (Secretary of State mails notice) | Articles may be cancelled if the statement is not filed; reinstatement required |
When the first one is due
- LLC: Not applicable
- Corporation: Not applicable
- Nonprofit: Five years after incorporation
Taxes due on their own schedule
- Commercial Activity Tax (CAT) (LLC, Corporation): $0 — No CAT due if Ohio taxable gross receipts are $6 million or less (2025 and later; $3M for 2024). The annual minimum tax was eliminated for tax periods beginning on or after January 1, 2024.
Checked 2026-10-20. Confirm on the Ohio Secretary of State, Business Services Division site before filing.