A limited liability company (LLC) is a common choice for new and small business owners, and for good reason. LLCs are relatively easy to form and maintain, and they provide LLC owners with personal liability protection from business debts and lawsuits. If you're looking to form an entity that provides flexibility in terms of ownership, management, and taxation, an LLC might be a good fit for your business.
Here are the steps you need to take to form an LLC in Ohio. For more information on how to form an LLC in any state, see our article on how to start an LLC. You can also use our online LLC formation service to register your LLC.
When you start your company, you'll need a name for your LLC. Ohio has laws around naming your LLC that you should be aware of before selecting your business name.
LLC name must be distinguishable. You should choose a unique name for your LLC. Ohio law requires that your LLC's name be distinguishable from the names of other business entities already on file with the Ohio Secretary of State (SOS). In other words, your business name must be different from any other business name that's been registered in Ohio. You can check to see whether the name you want for your business is available on the SOS's business name database. (Ohio Rev. Code § 1706.07 (2024).)
LLC name must include an entity designator. In addition to being distinguishable, your LLC's name must include an entity designator to show that your business operates as an LLC. Under Ohio law, an LLC name must include one of the following:
(Ohio Rev. Code § 1706.07 (2024).)
Name reservation. If you've chosen a name but aren't ready to register your business with the SOS, you can reserve your business name until you're ready to file your articles or organization. You can reserve an available business name for 180 days by filing a Name Reservation application (Form 534B) with the SOS. You can mail Form 534B to the SOS or file your reservation online through Ohio Business Central. As of 2024, the filing fee to reserve a business name is $39. (Ohio Rev. Code § 1706.07 (2024).)
Using a trade or fictitious name. You don't have to use your LLC's official legal name registered in your articles of organization when you do business out in the real world. Instead, you can use a trade name or a fictitious name—also called an "assumed name" or "DBA" (short for "doing business as"). Ohio's laws are a little unusual when it comes to trade names and fictitious names. In short, a business uses a fictitious name when it can't or doesn't register its trade name. But both types of names serve the same purpose: an alternative name to a business's legal name. If you use an alias for your business, you must register the alias as a trade name or fictitious name. (Ohio Rev. Code § 1329.01 (2024).)
Register your trade name or fictitious name by filing a Name Registration application (Form 534A) with the SOS. You can also file your application through Ohio Business Central. As of 2024, the filing fee is $39.
For more details, see the SOS's guide to name availability.
Every Ohio LLC must have an agent for service of process in the state. This agent is an individual or business entity that agrees to accept legal papers on the LLC's behalf—for example, if someone sues the company. In most states, this person or entity is known as the "registered agent," but in Ohio law, the more common term is "statutory agent."
The statutory agent can be either:
You'll officially appoint your statutory agent when you file your articles of organization with the SOS. The designated agent must give their signed consent to be your LLC's statutory agent.
(Ohio Rev. Code § 1706.09 (2024).)
You can create an Ohio LLC by filing Articles of Organization with the SOS. The articles must include:
(Ohio Rev. Code § 1706.16 (2024).)
You can file the articles online with Ohio Business Central or by mail using Form 610. As of 2024, the filing fee is $99.
The Ohio SOS provides a business forms and fee schedule webpage where you can access the forms you need to create your LLC.
Ohio doesn't require an LLC to have an operating agreement. While not legally required, the initial LLC members should create an agreement to govern the LLC's affairs. The operating agreement is purely an internal document; you don't need to file it with the SOS.
In general, your operating agreement should cover:
If your LLC doesn't have an operating agreement or the operating agreement is silent on any terms, Ohio's default LLC rules will apply.
For help creating an LLC operating agreement, you can use our online LLC formation service. You can also work with a local attorney to help you create an operating agreement.
Other tax and regulatory requirements might apply to your LLC. For example, your LLC might need to obtain an EIN, apply for business licenses and permits, and register for business taxes. If you need help figuring out or fulfilling your tax and regulatory requirements, consider speaking with an Ohio business attorney.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for your LLC only if either you elect to have your business taxed as a corporation instead of a sole proprietorship (disregarded entity) or your single-member LLC has employees. You can obtain an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. Depending on your business activities and location, your LLC might need to obtain other local and state business licenses. For local licenses, check with the clerk for the city where the LLC's primary place of business is located (or county if it's in an unincorporated area). For state license information, consult the checklist on Ohio's start a business webpage. For more information, read our article on how to get a small business license in Ohio.
Ohio Department of Taxation. If you have employees or will be selling goods and collecting sales tax, you'll need to register with the Ohio Department of Taxation (DOT). For most tax purposes, you can register online through the Ohio Business Gateway (OBG) or by mail using the correct form. For more information on Ohio LLC tax registration, read about LLC annual filing requirements in Ohio.
If you're unsure about which taxes you should register for or need help applying for licenses and permits, talk to a tax professional or local attorney. See our article on forming an Ohio business for additional guidance on the startup process.
Here are some other questions you might have about your Ohio LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2024) you might need to pay to form your LLC in Ohio:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
No. Ohio, unlike many states, doesn't require LLCs to submit an annual report.
Although you don't have to submit an annual report, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement for your LLC in Ohio. Though, it's highly advisable to have one. An operating agreement can help protect your limited liability status, prevent financial and managerial misunderstandings among members, and ensure that you choose the rules that govern your business instead of your state's default rules.
Ohio, like many states, doesn't issue a general business license at the state level. However, depending on your business type and location, you'll likely need to obtain some sort of license or permit to operate in the state. Visit the start a business section of the Ohio.gov website to get a checklist customized to specific types of businesses. These checklists include information about the licenses and permits your business will need.
In addition to your local business license, you could need professional licenses, tax licenses or registrations, safety certifications, environmental permits, and building permits.
You can find extensive details about state and local regulatory requirements in our Ohio business license article.
Your LLC will likely be responsible for paying some type of business tax. LLCs are considered "pass-through entities" (PTEs) by default, meaning the responsibility for paying taxes on the LLC's income passes through to the members. So, in this case, you'll report and pay taxes on your share of the LLC's income on your personal tax return.
However, there are other taxing scenarios that you should be aware of. Some LLCs elect to be taxed as a corporation rather than as a partnership (a type of PTE). Alternatively, Ohio allows LLCs to pay income tax at the entity level. If you elect PTE tax status for your LLC, then your LLC will be taxed at the entity level on behalf of the members (owners). You'd then claim a tax credit on your personal return for the tax already paid by your LLC. You'll make these elections and report and pay these state taxes to the USTC.
In addition to income tax, your LLC might be responsible for reporting and paying sales tax, withholding employee wages, and paying unemployment insurance (UI) tax. You'll register to withhold and pay wages and to report and pay sales tax through the DOT. You'll need to register to pay the UI tax to the Ohio Department of Job and Family Services.
See our article on Ohio tax filing requirements for more details.
Yes. To do business in Ohio, all LLCs organized outside of the state (called "foreign LLCs") must register with the SOS. Your foreign LLC must appoint a registered agent for service of process that's physically located in Ohio.
To register, file a Registration of a Foreign Limited Liability Company (Form 533B). You must attach a certificate of legal existence or good standing from the foreign LLC's home state, dated no more than 90 days prior to the filing of the certificate.
You can file the application online or by mail. As of 2024, the filing fee to register a foreign LLC is $99.
Before filing, make sure the LLC's name is available in Ohio by checking the Ohio business name database. If the name isn't available, the foreign LLC must adopt a trade name for use in Ohio. You can adopt a trade name by filing a Trade Name Registration application (Form 534A) with the SOS and paying a fee. You can file the form online on the SOS website or by mail.
(Ohio Rev. Code §§ 1706.51 and following (2024).)
See our guide to qualifying to do business outside your state for more information.
Yes. For most formation purposes, an Ohio single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in Ohio are the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
Ohio doesn't recognize professional LLCs. Instead, if you provide a licensed professional service in Ohio, you can form a regular LLC. Alternatively, most Ohio professionals can form a professional association (called a "professional corporation" in other states).
In Ohio, one or more people licensed, authorized, or certified to perform the same kind of professional service can form a professional association. Examples of providers of professional services include architects, attorneys, dentists, certified public accountants, and more. You form a professional association by filing Initial Articles of Incorporation (Form 532C) with the SOS. Ohio's General Corporation Act applies to professional associations. (Ohio Rev. Code §§ 1706.47 and following (2024).)
When you're ready to close your business, you should legally dissolve your LLC to limit your liability for lawsuits and government fees. To dissolve an LLC in Ohio, you should:
(Ohio Rev. Code §§ 1706.47 and following (2024).)
You also need to close your tax accounts and take any other steps necessary to close out your business. See our article on what you need to do when closing your business for more in-depth information and guidance.
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