Obligare / States / Ohio / Ohio commercial activity tax return (Ohio receipts over $6 million)

Ohio

Ohio commercial activity tax return (Ohio receipts over $6 million)

File the quarterly commercial activity tax return if Ohio gross receipts exceed $6 million.

When: By the 10th day of the 2nd month after each quarter.
Agency: Ohio Department of Taxation
Applies to: Every company registered in Ohio, above a revenue threshold.
Fee: 0.26% of Ohio gross receipts above the $6 million exclusion
If missed: Up to 10% of the tax
Source: tax.ohio.gov, read October 22, 2026

Jay explains

Ohio has no corporate income tax and no annual report for corporations or LLCs. Businesses with more than $6 million in Ohio gross receipts pay the commercial activity tax instead, with quarterly returns due on the 10th day of the second month after each quarter. Below the threshold there is nothing to file; the line is shown from the $5 million revenue band.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

November 10, 2026
February 10, 2027
May 10, 2027
August 10, 2027
November 10, 2027
February 10, 2028
May 10, 2028
August 10, 2028

Also in Ohio

Ohio nonprofit statement of continued existence Ohio charitable organization annual report Ohio workers' compensation payroll true-up Ohio pass through entity return Ohio personal income tax return with business income Ohio unemployment insurance wage report Ohio annual withholding reconciliation Ohio sales tax return

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What kind of organization is it?

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State of formation

Employees

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Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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