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Ohio Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Ohio Secretary of State, Business Services Division and other official sources listed below

Short answer: Ohio LLCs file no annual report. Corporations file no annual report.

Ohio annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Ohio · LLC

No annual report required — No annual report. Ohio businesses are not required to file annual reports with the Secretary of State.

Verified 2026-10-03 against 2 official sources: [1] ohiosos.gov [2] codes.ohio.gov

Ohio LLC

No annual or biennial report is required. No annual report. Ohio businesses are not required to file annual reports with the Secretary of State.

Sources: [1] ohiosos.gov · [2] codes.ohio.gov

Ohio corporation

No annual or biennial report is required. No annual report for for-profit corporations. Only professional associations and limited liability partnerships file biennial reports.

Sources: [1] ohiosos.gov

Ohio nonprofit corporation

No annual or biennial report is required. Every five years; the Secretary of State notifies the statutory agent about four months before the deadline.

Sources: [1] ohiosos.gov

Foreign (out-of-state) LLCs and corporations registered in Ohio

  • LLC: No annual report for foreign LLCs either
  • Corporation: No annual report for foreign corporations

Good to know

  • Ohio is one of the few states with no annual or biennial report for LLCs or corporations; only professional associations and LLPs file biennial reports. Mailers demanding 'annual report' fees are solicitations.
  • Nonprofit corporations must file a $25 Statement of Continued Existence every five years or their articles are canceled.
  • All businesses must file an annual unclaimed funds report with the Ohio Department of Commerce by November 1 (even if there is nothing to report).
  • Ohio Commercial Activity Tax (CAT) applies only above $6 million in Ohio taxable gross receipts for 2025 and later; the annual minimum tax was eliminated starting 2024 (threshold-only, so not listed as an entity tax).

Ohio annual report FAQ

When is the Ohio LLC annual report due?

Ohio does not require LLCs to file an annual or biennial report.

How much is the Ohio annual report fee?

LLC: No report. Corporation: No report. Nonprofit corporation: No report. These are state fees; portal or card fees may apply.

What happens if I file my Ohio annual report late?

Ohio doesn't publish a late fee for this report; check the Ohio Secretary of State, Business Services Division for current enforcement.

Where do I file the Ohio annual report?

With the Ohio Secretary of State, Business Services Division.

Related

Annual reports in other states

General information, not legal advice. Confirm current fees and deadlines with the Ohio Secretary of State, Business Services Division before filing.