Stay compliant in Ohio

Most of these dates repeat. Put them on a calendar now. The Secretary of State filings we could source are for nonprofits, professional associations, LLPs and business names. An ordinary LLC or for-profit corporation files no routine annual report with the Secretary of State: its site says so, and the statutes set none.

What’s different in Ohio

An open CAT account files every quarter. Returns are due May 10, August 10, November 10 and February 10, even below the $6,000,000 exclusion.
Nonprofits file every five years. The statement of continued existence costs $25. Miss it and the Secretary of State cancels the articles.
City income tax runs on its own schedule. Each city, or its administrator, collects its own return unless you opt in to the state by April 15 of the taxable year, for a calendar-year business.
Workers’ compensation premiums are paid once a year. They are due each June, before the policy year that starts July 1. A new employer whose coverage starts on another day pays premiums for the rest of the first policy year under the bureau's rules.

Your Ohio calendar

What	When	Cost
Nonprofit statement of continued existence, with the Secretary of State	every five years, first due within five years after the date of incorporation	$25
Biennial statement of a professional association, with the Secretary of State	within 30 days after June 30 of each even-numbered year	$25
Registered LLP biennial report, with the Secretary of State	between April 1 and July 1 of each odd-numbered year after the year the statement of qualification is filed	$25
LLC or for-profit corporation annual report, with the Secretary of State	None. Ohio has no routine annual report for these entities	Nothing
Renewal of a trade name or fictitious name report, with the Secretary of State	Term is five years; renew within six months before the term expires	$25
Commercial Activity Tax return, with the Department of Taxation	Quarterly: May 10, August 10, November 10 and February 10	0.26% of taxable gross receipts above $6,000,000
Sales tax return, with the Department of Taxation	Monthly: the 23rd of each month, for the month before. Semiannual, if authorized, below $1,200 per six months: the 23rd day of the month after each six-month period	The tax you collected
Pass-through entity return, if you elect it	IT 4738, due April 15 after the end of the fiscal year	By return
City net profit tax	Set by each city, or the state if you opted in by April 15 of the taxable year, for a calendar-year business. Due dates not confirmed.* Check with your city	By city
State withholding return (IT 501)	Quarterly, due the last day of the month following the end of each calendar quarter, at $2,000 or less; monthly, due within 15 days following the end of each month, above that and under $84,000; EFT from there	The tax you withheld
Annual withholding filing	January 31 of the following year	By filing
Unemployment contribution and wage report, with the Ohio Department of Job and Family Services (ODJFS)	the last day of the month after each calendar quarter	New employers: standard rate 2.7% on the first $9,000 per employee
Workers’ compensation premium, with the Ohio Bureau of Workers' Compensation (BWC)	each June, before the policy year that starts July 1	Premium
Vendor’s license, with the county auditor	One license per fixed place of business; renewal terms not confirmed.* Check with the county auditor	$50 per location

Sole proprietors, partners and LLC members also pay income tax on their own return. The sales tax and employer rows apply only if you sell taxable goods or have employees.

Do this

Set up your Commercial Activity Tax filings. File on the Ohio Business Gateway, per the CAT page, and keep filing each quarter while the account is open. A late registration can draw up to $100 a month, capped at $1,000.
Calendar the nonprofit statement. The statute sets the five-year clock from incorporation or the last corporate filing. Nonprofits regulated by another state agency are exempt.
File sales tax and withholding on time. The Department of Taxation’s sales and use tax page requires electronic payment over $75,000 in annual liability. The statute requires accelerated electronic payments when a calendar year’s tax equals or exceeds $75,000, from the second year after the calendar year in which it is reached. The two differ at exactly that amount, so check with the Department. Register withholding in OH|TAX eServices and use the employer withholding page for the schedule.
File the unemployment report. The report is due the last day of the month after each calendar quarter. A late report can draw a forfeiture starting at $50, per the statute.
Keep your statutory agent current. Changing the agent or address costs $25. For an LLC, if the agent default is not cured, the articles are canceled without further notice 30 days after the Secretary of State mails a notice of default.
Renew a trade name early. You can renew within six months before the term expires. If it lapses, the Secretary of State cancels the registration.
Cancelled? Reinstate. Reinstatement costs $25. An LLC or nonprofit files within two years of the cancellation; for a for-profit corporation we did not confirm a deadline.* Check with the Ohio Secretary of State. A certificate of good standing seal is $5.

What you get back

A filed statement or return on record, and a payment confirmation from the agency you paid. If you had to reinstate, your entity returns to active status once the state accepts the filing.

Common questions

Does an Ohio LLC file an annual report?

No. An ordinary LLC or for-profit corporation files no routine annual report with the Secretary of State. The Secretary of State's site says so, and the statutes set none. Nonprofits, professional associations and LLPs do have periodic filings; They are in the calendar below.

Do I file Commercial Activity Tax returns if I owe nothing?

Yes, if you have an active account. Returns are filed quarterly, for every business with an active CAT account, due May 10, August 10, November 10 and February 10, and an open account files even below the exclusion of $6,000,000.

What happens if a nonprofit misses its statement of continued existence?

A nonprofit files a statement of continued existence every five years for $25. If it is missed, the Secretary of State cancels the articles. It can be reinstated within two years of the cancellation.

When is Ohio sales tax due?

A monthly return is due the 23rd of each month, for the month before. A vendor with less than $1,200 of tax per six-month period may be authorized to file semiannually, due the 23rd day of the month after each six-month period. The Department of Taxation says over $75,000 of annual liability means paying electronically; the statute says equals or exceeds $75,000, from the second year after the calendar year in which it is reached. Check with the Department at exactly that amount.

How often do I send in Ohio withholding?

It depends on the amount withheld in the look-back period. At $2,000 or less it is quarterly, due the last day of the month following the end of each calendar quarter. Above that it is monthly, due within 15 days following the end of each month. At $84,000 or more, payments go by electronic funds transfer.