Business License Guide

LLC compliance · Annual reports · 2026

Ohio LLC Annual Report Requirements: No Standard LLC Report, CAT Trap & Professional Association Exception

Ohio standard LLCs do not file an annual report with the Secretary of State. The recurring compliance issue that catches many owners is Ohio Commercial Activity Tax registration and filing when gross-receipts thresholds are met.

Last verified: 2026-05-08 Official state sources linked below

Frequency

No annual report for standard LLCs

Due date

No Secretary of State annual report deadline for standard Ohio LLCs; CAT registration and filing deadlines depend on taxable gross receipts

State fee

$0 annual report fee for standard LLCs

Late penalty

$0 annual-report penalty for standard LLCs because no standard LLC annual report is required

Ohio LLC annual report due date, fee, and penalty

Deadline and frequency
No Secretary of State annual report deadline for standard Ohio LLCs; CAT registration and filing deadlines depend on taxable gross receipts · No annual report for standard LLCs
Filing fee and payment
$0 annual report fee for standard LLCs · No annual report payment for standard LLCs; Ohio CAT registration and payments are handled through Ohio Department of Taxation systems when required
Late penalty amount and effective date
$0 annual-report penalty for standard LLCs because no standard LLC annual report is required · Not applicable for standard Ohio LLC annual reports; tax penalties can apply separately if CAT obligations are missed
Good standing impact
Good standing for a standard Ohio LLC is mostly about maintaining the entity record, statutory agent, tax accounts, and required licenses rather than filing an annual SOS report.
Reinstatement process
Because standard Ohio LLCs are not administratively dissolved for missing an annual report, there is no annual-report reinstatement path. If canceled for another reason, file the applicable Ohio reinstatement or statement of correction documents and resolve tax or statutory-agent issues.
Registered agent notice
Ohio LLCs must maintain a statutory agent. Since standard LLCs have no annual report, the agent does not receive a standard annual-report notice, but stale agent information can still create service-of-process and status problems.

How to stay in good standing in Ohio

Compare annual report rules

California

Within 90 days after registration, then every two years during the six-month window ending in the registration month · $20 Statement of Information fee

Texas

May 15 each year, or the next business day if May 15 is a weekend or legal holiday · $0 separate report fee; franchise tax may apply if revenue exceeds the no-tax-due threshold

New York

During the calendar month of the LLC's original Articles of Organization or Application for Authority, every two years · $9 filing fee

Florida

January 1 through May 1 each year; annual reports are due by the third Friday in September to avoid administrative dissolution · $138.75 on-time annual report; $538.75 if received after May 1

Delaware

June 1 each year · $300 annual LLC tax

Wyoming

On or before the first day of the month of organization each year; the first report is due on the first anniversary · $60 minimum or $0.0002 times Wyoming assets, whichever is greater

Illinois

Before the first day of the LLC's anniversary month each year · $75 annual report fee

Pennsylvania

September 30 each year for LLC annual reports, with the first annual report due the year after formation or foreign registration · $7 annual report fee

Michigan

February 15 each year, except an LLC formed or qualified after September 30 generally skips the immediately following February 15 filing · $25 annual statement fee

New Jersey

By the end of the LLC's anniversary month each year · $75 annual report fee, plus online processing charges shown by the portal

Virginia

By the last day of the month in which the LLC was organized or registered to do business in Virginia · $50 annual registration fee

Registered agent and formation service add-ons

Registered agent service with compliance reminders

A commercial registered agent can receive legal mail and send recurring filing reminders. Some providers also offer an annual report filing add-on for an extra fee.

Compare registered agent services

Formation service compliance packages

LLC formation services often bundle registered agent service, dashboard reminders, and optional annual report filing. Useful if you do not want to track state deadlines yourself.

Compare LLC formation services

Ohio LLC annual report questions

Does Ohio require an LLC annual report?

No. Standard Ohio LLCs do not file an annual report with the Secretary of State and do not pay a recurring Secretary of State annual report fee.

What is the Ohio LLC filing deadline?

There is no annual report deadline for a standard Ohio LLC. Special entities and tax accounts can have separate deadlines.

What is the Ohio LLC annual report fee?

The annual report fee is $0 for standard Ohio LLCs because Ohio does not require the filing.

What recurring Ohio obligation surprises LLC owners?

Ohio Commercial Activity Tax registration and filing can apply when taxable gross receipts exceed the current threshold, even though the Secretary of State does not require an LLC annual report.

Is a registered agent required for Ohio LLC good standing?

Yes. Ohio calls this role a statutory agent. Keeping the statutory agent current remains required even though there is no standard annual report.

State filing portals and source documents

Last verified 2026-05-08.

Disclaimer: Informational only, not legal or tax advice. Annual report fees, penalties, and reinstatement procedures change; verify directly with the state before filing.