How to Form an LLC in Ohio (2026)
Reviewed by DocDraft Legal Team · Ohio · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Ohio means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Ohio you create an LLC by filing the Articles of Organization (Form 610) with the Ohio Secretary of State through the Ohio Business Central portal and paying a $99 filing fee. What makes Ohio stand out is how light the ongoing burden is. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State, and Ohio imposes no franchise tax or minimum annual tax on LLCs. Once the state files your Articles of Organization and you keep a statutory agent in place, there is no recurring state formation filing to remember. Ohio LLCs are governed by the Ohio Revised Limited Liability Company Act in Ohio Revised Code Chapter 1706. This guide explains what an LLC is, the exact Ohio steps and fees, and what keeps the company in good standing.
Find out where you stand in Ohio
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in Ohio?
File the Articles of Organization (Form 610) with the Ohio Secretary of State through the Ohio Business Central portal and pay the $99 filing fee. You must name a statutory agent with an Ohio address who can accept legal documents. The LLC legally exists once the Secretary of State files the articles, typically within three to seven business days.
Does an Ohio LLC have to file an annual report?
No. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State. After the state files your Articles of Organization, there is no recurring state formation report to submit. You must still keep a statutory agent on file and meet any federal, state, and local tax obligations that apply to your business.
Does Ohio charge a franchise tax on LLCs?
No. Ohio imposes no franchise tax or minimum annual tax on LLCs. The main state cost to form is the one-time $99 Articles of Organization filing fee. Ohio businesses may still owe the Commercial Activity Tax on taxable gross receipts above the state threshold, plus applicable state and local taxes, which are separate from LLC formation.
Does Ohio require a statutory agent to form an LLC?
Yes. Every Ohio LLC must name and continuously maintain a statutory agent, Ohio's term for a registered agent. The agent must have an Ohio address and can be an individual resident or an authorized business. The agent receives lawsuits and official notices for the company, and you list the agent on the Articles of Organization.
Ohio LLC formation at a glance
You form an Ohio LLC by filing the Articles of Organization (Form 610) with the Ohio Secretary of State for a $99 filing fee, submitted online through the Ohio Business Central portal. What sets Ohio apart is how little the state asks after formation. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State, so there is no recurring state formation filing fee to budget for, unlike the many states that charge an annual report fee. Ohio also imposes no franchise tax or minimum annual tax on LLCs, so the company does not owe the state a flat yearly amount just for existing. Every Ohio LLC must name and maintain a statutory agent, Ohio's name for a registered agent, with an Ohio address that can accept legal papers. Ohio does not require newspaper publication to form an LLC. If you want to hold a name before filing, Ohio lets you reserve one with the Secretary of State for a $39 fee. Ohio LLCs are governed by the Ohio Revised Limited Liability Company Act, Ohio Revised Code Chapter 1706, which took effect February 11, 2022 and replaced the older Chapter 1705.
Forming a two-owner Ohio LLC, step by step
Suppose two friends in Columbus want to open a small design studio as an LLC. First they search the Ohio Secretary of State's business search to confirm their name is available and includes a designator such as LLC or Limited Liability Company. If they need time to prepare, they can reserve the name with the Secretary of State for a $39 fee while they finish their paperwork. Next they appoint a statutory agent: one owner lives in Ohio and agrees to serve, using an Ohio address where legal papers can be delivered. They then file the Articles of Organization (Form 610) through the Ohio Business Central portal and pay the $99 filing fee. The LLC legally exists once the Secretary of State files it, typically within three to seven business days. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Ohio does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Here is where Ohio is easy: there is no annual report to file with the Secretary of State and no franchise tax to pay, so their ongoing state to-do list is short. They keep the statutory agent current and watch whether their taxable gross receipts cross the Commercial Activity Tax threshold, which is separate from forming the LLC.
Relevant Laws
Ohio Revised Limited Liability Company Act (Ohio Rev. Code Ch. 1706)
Chapter 1706 governs the formation, management, and dissolution of every Ohio LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the statutory agent requirement, and the default rules for member-managed and manager-managed companies. It took effect February 11, 2022 and replaced the older Chapter 1705.
Ohio Rev. Code § 1706.16 (Articles of Organization; Form 610)
Requires an Ohio LLC to be formed by delivering Articles of Organization to the Ohio Secretary of State for filing. The Secretary of State provides this as Form 610, which states the LLC's name, the effective date if delayed, and the name and address of the statutory agent. The filing fee is $99, and the LLC exists once the Secretary of State files the articles.
Ohio Rev. Code § 1706.09 (Statutory agent)
Requires every Ohio LLC to appoint and continuously maintain a statutory agent, Ohio's term for a registered agent, to receive service of process and official notices. The agent must be an Ohio resident individual or a business authorized to act as an agent in Ohio, with an Ohio address. The agent's name and address are stated on the Articles of Organization.
Ohio Rev. Code § 1706.081 (Operating agreement)
Recognizes the operating agreement as the contract among the members that governs the LLC's internal affairs, the relations among members, and the activities of the company. The agreement may be written, oral, or implied, and it controls over the act's default rules on most matters. Ohio does not require you to file the operating agreement with the state.
Ohio Commercial Activity Tax (Ohio Rev. Code Ch. 5751)
Ohio does not levy a franchise tax on LLCs, but it does impose the Commercial Activity Tax, a tax on the taxable gross receipts of businesses operating in Ohio. Businesses with taxable gross receipts below the state exclusion threshold generally do not owe the tax. The Commercial Activity Tax is administered by the Ohio Department of Taxation and is separate from LLC formation.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Ohio LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from Ohio's state and local tax rules.
Regional Variances
How forming an LLC in Ohio differs from other states
No annual or biennial state report
This is the headline difference. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State, so there is no recurring state formation filing fee. Many states charge an annual report fee every year to stay in good standing. In Ohio, once the Articles of Organization are filed and you keep a statutory agent in place, there is no periodic state report to remember.
No franchise tax or minimum annual tax
Ohio imposes no franchise tax or flat minimum annual tax on LLCs. States like California charge a minimum annual tax regardless of income, and others impose franchise or business-entity taxes. Ohio businesses may owe the Commercial Activity Tax on taxable gross receipts above the state threshold, but there is no flat yearly amount owed just for the LLC to exist.
Statutory agent, not registered agent
Ohio calls the required agent a statutory agent rather than a registered agent, though the role is the same. Every Ohio LLC must name and maintain a statutory agent with an Ohio address to accept lawsuits and official notices. The agent's name and address appear on the Articles of Organization, and the LLC must keep the appointment current.
Low one-time filing fee
Ohio's Articles of Organization filing fee is $99, on the lower end compared with states that charge several hundred dollars to form. Combined with no annual report fee and no franchise tax, Ohio's total state cost over the life of the company is modest relative to many higher-fee states.
No newspaper publication requirement
Ohio does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. An Ohio LLC is complete once the Secretary of State files the Articles of Organization, with no publication step to complete afterward.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Ohio Secretary of State's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $39 fee while you prepare your Articles of Organization.
Appoint a statutory agent
Before filing days after startingOhio requires a statutory agent with an Ohio address who can accept legal documents on the company's behalf. Decide whether you, a co-owner who lives in Ohio, or a business authorized to serve as a statutory agent will take the role. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization (Form 610) with the Secretary of State
To create the LLC days after startingFile Form 610 with the Ohio Secretary of State through the Ohio Business Central portal and pay the $99 filing fee. The LLC legally exists only once the Secretary of State files it, typically within three to seven business days. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Ohio's LLC act recognizes the operating agreement as the contract that governs the company, but you do not file it with the state. It controls how the LLC runs and overrides the act's default rules on most matters. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
Maintain your statutory agent on file
Ongoing days after startingOhio does not require an annual report, so the statutory agent is your main ongoing state obligation. Keep a current statutory agent with an Ohio address on file at all times, and file an update with the Secretary of State if the agent or the agent's address changes. Losing your agent can put the LLC out of good standing.
Register for Ohio taxes if they apply to your business
Before or soon after starting operations days after startingOhio charges no franchise tax on LLCs, but your business may owe the Commercial Activity Tax on taxable gross receipts above the state threshold, plus sales, employer, or local taxes depending on what you do. Check with the Ohio Department of Taxation and register for any accounts you need before you start collecting revenue or hiring.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Ohio Secretary of State's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $39 fee while you prepare your Articles of Organization. | - | Before filing |
| Appoint a statutory agent | Ohio requires a statutory agent with an Ohio address who can accept legal documents on the company's behalf. Decide whether you, a co-owner who lives in Ohio, or a business authorized to serve as a statutory agent will take the role. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization (Form 610) with the Secretary of State | File Form 610 with the Ohio Secretary of State through the Ohio Business Central portal and pay the $99 filing fee. The LLC legally exists only once the Secretary of State files it, typically within three to seven business days. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Ohio's LLC act recognizes the operating agreement as the contract that governs the company, but you do not file it with the state. It controls how the LLC runs and overrides the act's default rules on most matters. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| Maintain your statutory agent on file | Ohio does not require an annual report, so the statutory agent is your main ongoing state obligation. Keep a current statutory agent with an Ohio address on file at all times, and file an update with the Secretary of State if the agent or the agent's address changes. Losing your agent can put the LLC out of good standing. | - | Ongoing |
| Register for Ohio taxes if they apply to your business | Ohio charges no franchise tax on LLCs, but your business may owe the Commercial Activity Tax on taxable gross receipts above the state threshold, plus sales, employer, or local taxes depending on what you do. Check with the Ohio Department of Taxation and register for any accounts you need before you start collecting revenue or hiring. | - | Before or soon after starting operations |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that separates the company from its owners as a matter of law. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or personal savings for a business obligation. In Ohio, LLCs are created under the Ohio Revised Limited Liability Company Act in Ohio Revised Code Chapter 1706. It pairs that liability shield with pass-through taxation and lighter paperwork than a corporation.
You form an Ohio LLC by filing the Articles of Organization, provided by the Secretary of State as Form 610, and paying a one-time $99 filing fee. You submit it online through the Ohio Business Central portal. The form names your LLC, its statutory agent, and any delayed effective date. The company legally exists once the Secretary of State files the articles, which typically takes three to seven business days.
Very little. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State, and Ohio imposes no franchise tax or flat minimum annual tax on LLCs. After your Articles of Organization are filed, your main ongoing state duty is keeping a current statutory agent on file. Your business may still owe federal, Ohio, and local taxes depending on what it does.
Possibly, but it is separate from forming the LLC. Ohio charges no franchise tax on LLCs, yet it does levy the Commercial Activity Tax on the taxable gross receipts of businesses operating in Ohio. Businesses with receipts below the state exclusion threshold generally owe nothing. The tax is administered by the Ohio Department of Taxation, so confirm current thresholds there, since tax provisions change.
Yes. Ohio calls the required agent a statutory agent, its term for a registered agent, and every Ohio LLC must name and continuously maintain one. The agent must have an Ohio address and can be an Ohio resident individual or a business authorized to serve. The agent receives lawsuits and official notices, and you list the agent's name and address on the Articles of Organization. Attorney review of your formation paperwork is available through DocDraft.
Yes. If your desired name is available but you are not ready to file, Ohio lets you reserve it with the Secretary of State for a $39 fee while you finish your paperwork. First search the Secretary of State's business database to confirm the name is not already in use and includes a designator such as LLC or Limited Liability Company. Reservation is optional; many filers skip it and file the Articles of Organization directly.
The Ohio filing is the same: one Form 610 and the $99 fee, regardless of how many members you have. Ohio charges no per-member fee. The difference is federal tax treatment. A single-member Ohio LLC is taxed like a sole proprietorship by default, while a multi-member LLC is taxed as a partnership. Multi-owner LLCs especially benefit from a written operating agreement setting ownership and profit splits, which Ohio does not require you to file.
Other Ohio guides
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