Ohio
| Tax Type | LLC (not taxed as corp) | S Corporation | C Corporation |
|---|---|---|---|
| Filing Fee | $99 | $99 | $99 |
| Franchise Tax | None | None | None |
| Annual Report | None | None | None |
| State Income Tax | None | None | None |
| Revenue Tax | None | $150 for the first 1 million and 0.26% on amount exceeding 1 million | $150 for the first 1 million and 0.26% on amount exceeding 1 million |
| Tax Return Due Date | Form IT 4708 April 15th | Form IT 4708 April 15th | None |
To register an entity in Ohio first register with the secretary of the state https://bsportal.ohiosos.gov/Login.aspx . The process will take few days. There is a biennial report requirement for corporations. Tax filings and payments can be made either through an e-file provider or through the DOR https://tax.ohio.gov/business/pay-online/businesspayonline.While Ohio doesn't have a corporate income tax, c and s corporations must pay a commercial activity tax as a percentage of their revenue.