Single-Member LLC in Ohio (2026)

Q: How is an Ohio single-member LLC taxed?

By default, the IRS treats a single-member LLC as a disregarded entity, so its income and expenses are reported on the owner's personal tax return (Schedule C, E, or F). Ohio taxes that income on the owner's Ohio return. The SMLLC can instead elect to be taxed as a corporation or S-corporation.

Q: Does an Ohio SMLLC need an EIN?

An Ohio single-member LLC generally needs an EIN if it has employees or elects corporate taxation. A disregarded entity with no employees can use the owner's Social Security Number for federal tax, though many still obtain an EIN for business banking and state registration.

Q: Is an operating agreement required for an Ohio SMLLC?

Ohio's LLC statute recognizes operating agreements but does not require a written one, and the state does not file it. A written operating agreement is still highly recommended for a single-member LLC to document ownership and help maintain the liability shield.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

To form a single-member LLC (SMLLC) in Ohio, you file Articles of Organization (Form 610) with the Ohio Secretary of State and pay the $99 filing fee. You must appoint a statutory agent with an Ohio street address. Ohio has no LLC annual report, so there is no recurring state report fee, though the Commercial Activity Tax can apply if your gross receipts exceed the exclusion threshold.

Quick Answer

Form: Articles of Organization (Form 610)
Filing fee: $99 (2026), to the Ohio Secretary of State
Agency: Ohio Secretary of State - Business Services
Statutory agent: Required - an Ohio resident or qualified entity
Annual report: None - Ohio has no LLC annual report
Federal tax: Default: disregarded entity (owner's personal return)

What is a Single-Member LLC in Ohio?

A single-member LLC (SMLLC) in Ohio is a limited liability company that has only one owner, known as a member. Like any LLC, it provides its owner with personal liability protection, separating personal assets from business debts and obligations. Ohio LLCs are governed by the Ohio Revised Limited Liability Company Act, codified at Ohio Revised Code Chapter 1706. Unlike a sole proprietorship, the LLC is a separate legal entity, which is what creates the liability shield for the single owner.

For federal tax purposes, the Internal Revenue Service (IRS) generally treats a single-member LLC as a "disregarded entity" by default. This means the LLC itself is not taxed as a separate entity; its income and expenses are reported on the owner's personal federal income tax return (e.g., on Schedule C (Form 1040) for most businesses, or Schedule E or F depending on the activity). Ohio taxes that income on the owner's Ohio individual return. The owner is considered self-employed and is responsible for self-employment taxes. An SMLLC can, however, elect to be taxed as a corporation or an S-corporation by filing IRS Form 8832 or Form 2553, respectively.

How to Form an Ohio Single-Member LLC

Forming an Ohio SMLLC involves several key steps to ensure compliance with state regulations. The process is similar to forming any LLC in Ohio, with specific considerations for single ownership.

Choose a Name for Your LLC: The name must include "Limited Liability Company," "LLC," or "L.L.C." It must also be distinguishable from other business names already on file. Check availability using the Ohio business name search, and confirm the name does not infringe a federal trademark. You can reserve a name if you are not ready to file.
Appoint an Ohio Statutory Agent: Every Ohio LLC, including an SMLLC, must maintain a statutory agent (Ohio's term for a registered agent) with a physical Ohio street address. The statutory agent receives legal documents, service of process, and official correspondence on behalf of the LLC.
File the Articles of Organization (Form 610): This is the foundational document that officially creates your LLC, filed with the Ohio Secretary of State. It requires the LLC's name, effective date, purpose (optional), and the statutory agent's name and acceptance of appointment. The filing fee is $99, and most filers submit it online through Ohio Business Central.
Draft an Operating Agreement: While Ohio law does not require a written operating agreement, it is highly recommended, even for a single-member LLC. An operating agreement outlines the LLC's structure, the owner's rights and responsibilities, and how the business operates. For an SMLLC it helps maintain the liability shield and provides clarity on governance.
Obtain an Employer Identification Number (EIN): An EIN is a federal tax ID issued by the IRS. A disregarded SMLLC with no employees can use the owner's Social Security Number for federal tax, but an EIN is required if it has employees or elects corporate taxation, and most banks require one to open a business account. You can obtain an EIN for free directly from the IRS website.
Handle Licenses and Tax Registration: Depending on your activity, obtain any Ohio vendor's license for sales tax and any professional or local permits. Ohio does not have a general statewide business license, but sellers of taxable goods need a vendor's license.

Ohio Single-Member LLC Filing Fees and Costs (2026)

The costs associated with forming and maintaining a single-member LLC in Ohio include the initial filing fee and a few optional or activity-based costs. Ohio is notable for having no recurring LLC annual report fee. These fees are set by the state and are subject to change.

Item	Fee (2026)	Agency	Frequency
Articles of Organization (Form 610)	$99	Secretary of State	One-time
Name Reservation (Form 534B)	$39	Secretary of State	Optional, one-time
LLC annual report	None	-	Not required
Statutory / registered agent service	Varies ($100-$300+)	Commercial Agent	Annual
Federal EIN	$0 (free)	IRS	One-time

Expedited processing is available from the Secretary of State for an additional fee if you need faster handling. Because expedite and certified-copy fees change, confirm the current amount on the Secretary of State fee schedule before you file. For a full breakdown, see how much an Ohio LLC costs.

Taxation of an Ohio Single-Member LLC

Understanding the tax implications for an Ohio single-member LLC is crucial for compliance. Taxation occurs at both the federal and state levels.

Federal Income Tax

As a disregarded entity, the SMLLC's profits and losses are reported on the owner's personal federal income tax return, most often on Schedule C (Form 1040). The owner pays income tax at their individual rates and is also responsible for self-employment taxes (Social Security and Medicare) on the net earnings, typically paid quarterly through estimated tax payments using Form 1040-ES. If the SMLLC elects corporate treatment it files Form 1120, or Form 1120-S for an S-corporation.

Ohio State Tax

Ohio has a state individual income tax, and the owner of a disregarded SMLLC reports the business profit on their Ohio return. If your SMLLC sells taxable goods or services, you must obtain a vendor's license and collect Ohio sales tax; the state rate is 5.75% plus local rates. How the income flows through is covered on Ohio LLC tax filing and the general business tax guide.

No Ohio Franchise Tax on Income

Ohio does not impose a traditional corporate franchise or net-income tax on most LLCs. Instead, business activity above a threshold is captured by the Commercial Activity Tax, a gross-receipts tax, described in the next section. This is different from states like Delaware or California that charge a flat annual franchise tax on every LLC.

Ohio Commercial Activity Tax (CAT)

The main Ohio-specific business tax to know is the Commercial Activity Tax (CAT), a gross-receipts tax under Ohio Revised Code Chapter 5751. The CAT is imposed on the privilege of doing business in Ohio and is measured by taxable gross receipts, not by profit.

For most single-member LLCs, the CAT is not a concern because of the exclusion threshold:

Exclusion threshold: For 2025 and later years, only businesses with more than $6 million in taxable gross receipts are subject to the CAT.
Below the threshold: A small SMLLC under that amount generally is not subject to the CAT and does not need to register or file for it.
Above the threshold: Larger businesses register with the Ohio Department of Taxation and file CAT returns on the required schedule.

Because the threshold and rules can change, confirm your current CAT status with the Ohio Department of Taxation, especially as your receipts grow. Most new single-member LLCs will owe no CAT in their early years.

Ongoing Compliance and Maintenance

Maintaining an Ohio single-member LLC is comparatively light because Ohio has no annual report, but a few duties still apply to preserve good standing and the liability shield.

Statutory Agent: Continuously maintain a valid statutory agent in Ohio; if the agent or address changes, file the update with the Secretary of State.
No Annual Report: Ohio does not require an LLC annual report, so there is no recurring state report to file for the entity itself.
Tax Filings: File and pay federal and Ohio taxes on time, including sales tax returns if you hold a vendor's license and CAT returns if you exceed the threshold.
Separate Finances: Keep personal and business finances strictly separate, including a dedicated business bank account, to protect the liability shield.
Operating Agreement: Keep the operating agreement current even though it is not filed with the state.

Because there is no annual report, the most common way an Ohio LLC falls out of good standing is losing its statutory agent, so keep that appointment current at all times.

Dissolving an Ohio Single-Member LLC

If the owner decides to close an Ohio single-member LLC, proper dissolution procedures must be followed to avoid ongoing liabilities. The process typically involves:

Winding Up Business Affairs: pay debts and liabilities, collect receivables, and distribute remaining assets.
Final Tax Returns: file final federal and Ohio returns, close any sales tax and CAT accounts, and settle amounts owed.
Filing the Certificate of Dissolution: file the Certificate of Dissolution with the Ohio Secretary of State to end the LLC's existence.
Notifying the IRS: mark the final federal return and close the EIN account.

Simply abandoning the LLC without formally dissolving it can leave the statutory agent and tax obligations running. For detailed steps, see how to dissolve an LLC in Ohio and the general how to dissolve an LLC guide.

Frequently Asked Questions

What is a single-member LLC in Ohio?

A single-member LLC (SMLLC) in Ohio is a limited liability company with only one owner, formed by filing Articles of Organization (Form 610) with the Ohio Secretary of State. It offers personal liability protection to the sole owner.

How is an Ohio single-member LLC taxed?

By default, the IRS treats it as a disregarded entity, so income is reported on the owner's personal return (Schedule C, E, or F). Ohio taxes that income on the owner's Ohio return. The SMLLC can instead elect corporate or S-corporation treatment.

Does an Ohio LLC have to file an annual report?

No. Ohio does not require LLCs to file a state annual report, so there is no recurring state report fee. You must still keep a statutory agent on file and stay current on any applicable taxes.

What is the Ohio Commercial Activity Tax?

The Commercial Activity Tax (CAT) is a gross-receipts tax under Ohio Revised Code Chapter 5751. For 2025 and later years, only businesses with more than $6 million in taxable gross receipts are subject to it, so most small SMLLCs are excluded.

Does an Ohio SMLLC need an EIN?

Generally, an SMLLC needs an EIN if it has employees or elects corporate taxation. A disregarded entity with no employees can use the owner's SSN for federal tax, though many still get an EIN for banking and state registration.

Is an operating agreement required for an Ohio SMLLC?

Ohio recognizes operating agreements but does not require a written one, and the state does not file it. A written agreement is still recommended to document ownership and help maintain the liability shield.

Sources

Ohio Secretary of State - Businesses (entity formation, forms).
Ohio Secretary of State - Filing Forms & Fee Schedule (Form 610 $99; Form 534B name reservation $39).
Ohio Secretary of State - Form 610, Articles of Organization (PDF).
Ohio Revised Code - Section 1706.16, Articles of Organization.
Ohio Revised Code - Section 1706.09, Statutory Agent.
Ohio Revised Code - Chapter 1706, Ohio Revised Limited Liability Company Act.
Ohio Revised Code - Chapter 5751, Commercial Activity Tax.
Ohio Department of Taxation - Commercial Activity Tax ($6 million exclusion for 2025+).
Ohio Department of Taxation - Individual Income Tax Rates.
IRS - Single Member LLCs (default tax classification).
IRS - Limited Liability Company (LLC) (general federal tax treatment).
IRS - Get an Employer Identification Number (EIN).
IRS - Publication 334, Tax Guide for Small Business (Schedule C, self-employment tax).
IRS - Form 8832, Entity Classification Election (electing corporate tax treatment).
Cornell Legal Information Institute - Disregarded entity.

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Ohio Secretary of State and the Ohio Department of Taxation before acting.