Key figures
Ohio compliance
2026, with sources
Qualifying a Delaware corporation
A Delaware corporation doing business in Ohio files for a license to transact business with the Secretary of State; the filing fee is $99. Ohio has no annual report for for-profit corporations and no franchise tax, so once licensed, the Secretary of State side is quiet — keep a statutory agent on file and update it if it changes.
The recurring burden in Ohio is local rather than state. Every city where the company has employees or an office can require registration for withholding and a net profit return, and each school district with an income tax requires withholding from residents.
Workers’ compensation through the state fund
Ohio is one of a handful of states where private employers cannot buy workers’ compensation from a private insurer. Unless the company qualifies to self-insure, coverage comes from the Ohio Bureau of Workers’ Compensation. A multistate employer whose policy covers other states typically needs a separate Ohio BWC policy for Ohio employees.
Unclaimed funds
Ohio’s Division of Unclaimed Funds expects a report each November 1 for accounts dormant as of June 30, filed through its online system, and a “NONE” report if there is nothing to report. Before reporting, holders send owners of dormant accounts of $50 or more a notice and give them time to respond.
A company with a handful of uncashed vendor checks and an old customer credit balance should run the check every summer; filing a NONE report takes minutes and is still required.
Deadlines
- Nov 1Unclaimed funds report (or “NONE” report) for accounts dormant as of June 30
- Jan 31Annual reconciliation of Ohio and school district withholdingIT 941 and SD 141
- 10th day of the second month after each quarterOnly if Ohio taxable gross receipts exceed the $6 million exclusionCAT quarterly return
The federal baseline
This page covers what Ohio adds. The federal rules underneath it apply here too.
Common questions
Is there an Ohio annual report?
No. Ohio corporations and foreign corporations licensed in Ohio don’t file an annual report with the Secretary of State and there is no franchise tax. The recurring Ohio filings are tax filings: withholding, municipal and school district returns, unemployment reports and, once you are large enough, the CAT.
We have no unclaimed property. Do we still file?
Yes. Ohio requires holders to file a report even when they have no unclaimed funds, called a “NONE” report, by November 1. Before reporting, holders send notice to owners of dormant accounts of $50 or more.
Compliance next door
- INIndiana complianceIndiana has no franchise tax: a foreign registration, a $31 business entity report every other year, an IT-20 due May 15 and a January 31 withholding reconciliation.
- KYKentucky complianceKentucky compliance is a $90 certificate of authority, a $15 annual report between January and June 30, Form 720 with the LLET, local net profits returns wherever you operate, and an unclaimed property report before November 1.
- MIMichigan complianceMichigan needs a $60 certificate of authority, a $25 annual report each May 15, a CIT return due April 30 and an unclaimed property report each July 1.
- PAPennsylvania compliancePennsylvania compliance is the RCT-101 by May 15, a new $7 annual report by June 30, and unclaimed property by April 15. Philadelphia adds its own business tax and license.
- WVWest Virginia complianceWest Virginia compliance is a $25 annual report by June 30, a combined corporation net income tax report for unitary groups, and unclaimed property before November 1. Cities can add a gross receipts tax.
Founder guides on this
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
More of the Ohio guide
- AccountingAccounting and state tax in OhioCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in OhioSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in OhioPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in OhioWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in OhioCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.