Ohio business compliance calendar: annual report, taxes, employer filings

Ohio business compliance calendar

What Ohio asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	No annual report
LLCs	No annual report
Partnerships	No annual report
Nonprofits	Statement of continued existence, with no fixed date, with the Ohio Secretary of State	$25	Cancellation of the articles after the Secretary of State's notice

Also in Ohio

Ohio commercial activity tax return (Ohio receipts over $6 million)by the 10th day of the 2nd month after each quarter. 0.26% of Ohio gross receipts above the $6 million exclusion.
Ohio workers' compensation payroll true-upby August 15 each year. The premium adjustment for the policy year, by class code and actual payroll.

Taxes and employers

Corporate income tax: None. Ohio has no corporate income tax; the commercial activity tax applies above $6 million.
Personal income tax: Yes. S corporations and partnerships file a Ohio information return, and employers withhold state income tax.
Employers: Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
Sources: Ohio Secretary of State, Ohio Department of Taxation

All Ohio rules in the pack

Ohio nonprofit statement of continued existencewith no fixed date
Ohio charitable organization annual reportby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
Ohio commercial activity tax return (Ohio receipts over $6 million)by the 10th day of the 2nd month after each quarter
Ohio workers' compensation payroll true-upby August 15 each year
Ohio pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
Ohio personal income tax return with business incomeby April 15 each year
Ohio unemployment insurance wage reportby the last day of the 1st month after each quarter
Ohio annual withholding reconciliationby January 31 each year
Ohio sales tax returnby the 20th day of the 1st month after each quarter

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

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.

No account needed. Nothing is stored until you save it.