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Every step to open an LLC in Ohio and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Department of Taxation (Ohio Business Gateway) · Department of Job and Family Services · Bureau of Workers' Compensation · Department of Commerce (Wage and Hour) · Municipal tax administrators.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Ohio business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Ohio Business Central (Secretary of State online filing portal).
Ohio calls the registered agent a statutory agent. Updating the agent costs $25.
Trade names and fictitious names are registered with the Secretary of State ($39). Renewal costs $25.
Ohio has no annual report for LLCs or for-profit corporations.
Register for employer withholding and sales tax (vendor's license) in OH|TAX eServices, reached through the Ohio Business Gateway. You need an FEIN before registering for withholding. Register separately with ODJFS for unemployment and with BWC for workers' comp. For 2026, Ohio's income tax is a flat 2.75% on taxable income above the exempt amount.
Most Ohio cities and villages levy a municipal income tax. Employers generally withhold for the employee's principal place of work, and for other cities once the employee works there more than 20 days in a year. Small employers (under $500,000 in prior-year gross revenue) withhold only for their fixed location. Many school districts also levy an income tax employers withhold for residents.
Withhold municipal income tax for each employee's principal place of work. Add other cities once an employee works there more than 20 days in a year. Many cities use RITA or CCA as their tax administrator.
Apply to the Bureau of Workers' Compensation before your first employee starts. You cannot buy a private workers' comp policy in Ohio.
The Commercial Activity Tax is 0.26% of Ohio taxable gross receipts above $6 million a year. Register through the Ohio Business Gateway once you pass the exclusion.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Ohio calls it a Vendor's License (out-of-state sellers get a Seller's Use Tax Account). Register with the Ohio Department of Taxation; county auditors issue regular vendor's licenses through Ohio Business Gateway, or the county auditor's office before you make your first taxable sale in Ohio. You'll collect tax from customers and send it to the state.
Give your supplier Form STEC B, Sales and Use Tax Blanket Exemption Certificate so you don't pay tax on inventory you'll resell. The buyer gives it to the supplier so the supplier does not charge tax on items bought for resale. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Ohio pass $100,000 or 200 transactions (current or previous calendar year), even with no office here.
Ohio also has a Commercial Activity Tax (CAT) of 0.26% on gross receipts above $6 million a year; the exclusion rose from $3 million on January 1, 2025, so most small businesses no longer owe it.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Ohio. Reports and payments are usually quarterly.
Required at 1 or more employees. Ohio is a monopolistic state: coverage must come from the Bureau of Workers' Compensation (or BWC-approved self-insurance). Private policies are not allowed.
Report new hires and rehires who live or work in Ohio. Ohio's reporting form says independent contractors must also be reported.
Residents of Indiana, Kentucky, Michigan, Pennsylvania and West Virginia can be exempt from Ohio state withholding by giving the employer a nonresidency statement. Municipal tax may still apply.
Ohio's wage payment rules:
$11.00 (employers above the annual gross receipts threshold); $7.25 for smaller employers and workers under 16 an hour.
No state paid sick leave law, and local mandates are preempted.
No state-run retirement program mandate.
Ohio doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Commercial Activity Tax (CAT): 0.26% of Ohio taxable gross receipts above a $6 million annual exclusion (2025 and later). Businesses at or below the exclusion do not file. Returns are quarterly.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Returns are filed electronically, monthly by the 23rd of the next month, or semiannually (due July 23 and January 23) if tax is under $1,200 per six months; you must file even with no sales. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Ohio and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | IT 3 annual withholding reconciliation and W-2s | Ohio |
| End of month after quarter | Quarterly UI report and contributions to ODJFS | Ohio |
| Aug 15 | BWC annual payroll true-up for the policy year | Ohio |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Ohio |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Ohio state filing fee for an LLC is $99. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Ohio if you sell taxable products or services there. The state rate is 5.75%, and local taxes may add to it. Registration cost: $25.
Out-of-state sellers must register once their sales into Ohio pass $100,000 or 200 sales a year. Having an employee or office in Ohio also creates nexus right away.
Recurring filings include: file the None (no annual report for LLCs or corporations); file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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