Form Your Ohio S Corporation
Incorporate in the Buckeye State for $99, then elect S-corp status with the IRS for pass-through taxation and payroll-tax savings - with no annual report and no corporate income tax
Filed in Ohio
The Buckeye State · OH
- State filing fee$99
- Processing time3-7 business days (online via Ohio Business Central)
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$0 (no annual report required) — due No annual report required
- State tax rateNo corporate income tax (0.26% CAT over $6M)
- Expedited option2 business days (+$100)
Form your Ohio S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Ohio S-Corp
Free formation means you pay only the $99 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Ohio Secretary of State.
Registered agent
Required in Ohio — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Ohio
Ohio replaced its corporate income tax with the Commercial Activity Tax, a gross-receipts tax that only applies above a $6 million exclusion, so most S corporations owe no entity-level Ohio income tax and pass profits straight through to shareholders. With no annual report, an affordable $99 filing fee, and three major metro areas, Ohio is a low-friction home for an S corporation seeking payroll-tax efficiency in the Midwest.
Pass-through taxation avoids the entity-level double tax C corporations face
Self-employment tax savings on profits distributed beyond a reasonable W-2 salary
No annual report requirement keeps ongoing compliance simple
No traditional corporate income tax in Ohio (Commercial Activity Tax replaces it)
Affordable $99 state filing fee to incorporate
Liability protection separates personal assets from business obligations
Three major metro areas (Columbus, Cleveland, Cincinnati) with a growing tech scene
Central Midwest location with excellent transportation and logistics infrastructure
Key features of a Ohio S-Corp
- S corporation is an IRS tax election, not a separate Ohio filing
- Pass-through taxation with no entity-level corporate income tax
- No annual report requirement in Ohio
- Commercial Activity Tax replaces traditional corporate income tax
- Payroll-tax savings on distributions above a reasonable salary
Major industries in Ohio
Form your Ohio S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 3-7 business days (online via Ohio Business Central).
- 01
Choose Your Corporation Name
Your name must include a corporate designator such as 'Inc.,' 'Corporation,' or 'Co.' Check availability through the Ohio Secretary of State's business name search before filing.
- 02
Appoint a Statutory Agent
Ohio requires a statutory agent (registered agent) with a physical Ohio address to accept legal documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Ohio Secretary of State. The filing fee is $99 and online filing through Ohio Business Central typically processes in 3-7 business days. This creates the corporation; the S election comes next.
- 04
Obtain an EIN
Apply for a free EIN from the IRS. You need it to file Form 2553, open a business bank account, run payroll, and hire employees.
- 05
Elect S Corporation Status (Form 2553)
File IRS Form 2553 to elect S corporation tax treatment. The deadline is within 75 days of formation (or by March 15 to apply for the current tax year). All shareholders must consent and sign.
- 06
Set a Reasonable Salary and Run Payroll
The IRS requires S corporation owner-employees to pay themselves a reasonable W-2 salary before taking distributions. Set up payroll and register with Ohio for employer withholding.
Ohio S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Ohio S-Corp requirements checklist
Everything you need to form and maintain a Ohio S-Corp in 2026.
- File Articles of Incorporation with the Ohio Secretary of State ($99)
- Appoint a statutory agent with a physical Ohio address
- Obtain an EIN from the IRS
- File IRS Form 2553 within 75 days of formation (or by March 15) to elect S-corp status
- Meet S-corp eligibility: 100 or fewer shareholders, all US citizens or residents, one class of stock
- Pay owner-employees a reasonable W-2 salary before taking distributions
- Register for Commercial Activity Tax if taxable gross receipts exceed $6,000,000
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Ohio Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $39 (180 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $99 Ohio state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Ohio)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Ohio S-Corp questions, answered
Common questions about forming an S-Corp in Ohio. Can't find an answer? Talk to our team.
How do I form an S corporation in Ohio?
There is no separate 'S corporation' filing. You first incorporate by filing Articles of Incorporation with the Ohio Secretary of State for $99 (3-7 business days online via Ohio Business Central), then elect S-corp tax status with the IRS by filing Form 2553.
How much does it cost to form an S corporation in Ohio?
The state filing fee to incorporate is $99, paid to the Ohio Secretary of State. Ohio has no annual report requirement, and the IRS Form 2553 S-corp election itself is free.
What is the deadline to file Form 2553 for S-corp status?
File IRS Form 2553 within 75 days of incorporating to have the election apply from day one, or by March 15 to elect S-corp treatment for the current tax year. All shareholders must consent and sign.
Who is eligible to be an S corporation?
An S corporation can have no more than 100 shareholders, and every shareholder must be a US citizen or resident - foreign owners are not eligible. It may issue only one class of stock. If you have foreign owners, an S corporation is not an option.
How does an S corporation save on taxes in Ohio?
S-corp profits pass through to your personal return, avoiding the C-corp entity-level double tax. Owner-employees pay a reasonable W-2 salary subject to payroll tax, while remaining distributions are not subject to self-employment tax - that split is the core savings. Ohio has no traditional corporate income tax, though a Commercial Activity Tax may apply over $6 million in gross receipts.
Does an Ohio S corporation have to file an annual report?
No. Ohio does not require corporations to file annual reports, making it one of the simplest states for ongoing compliance. You will still file IRS Form 1120-S and Ohio pass-through entity returns each year.
Do I have to pay myself a salary in an S corporation?
Yes. The IRS requires S-corp owner-employees to pay themselves a reasonable salary through payroll before taking distributions. Underpaying salary to dodge payroll tax is a common audit trigger.
Does my Ohio S corporation need to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only entities formed abroad and registered to do business in a US state still file.
Ohio government filing resources
Filing fees for common S-Corp services
Official Ohio state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$39.00 (ORC 111.16(S)(1)).
$5.00 flat, same for all entity types (LLC, corp, nonprofit) — does NOT vary by entity type.
Learn morePer ORC 111.16: copies of a filed certificate/document cost $1.00 per page, PLUS $5.00 for creating and affixing the SoS certification seal.
$5.00 per apostille/authentication certificate.
S-corp is a federal IRS tax election, not a separate Ohio entity - it files as an Ohio for-profit corporation.
Learn moreS-corp is a federal IRS tax election (Form 2553), not a separate Ohio entity type.
Learn moreEverything you need to run your Ohio S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Ohio S-Corp?
Formation is free — you pay only the $99 Ohio state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 3-7 business days (online via Ohio Business Central).
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