Ohio LLC Filing Fees

An Ohio Self Directed IRA LLC with Checkbook Control allows you to use your IRA and rollover 401k funds to make almost any type of investment such as real estate (including international real estate), tax liens, mortgages and trust deeds, precious metals, private equity, private lending and many other alternative investments without requiring the permission of your custodian.

State filing fees: $125

Annual requirements:

The Ohio Department of Taxation assesses a Commercial Activity Tax, or CAT. Ohio LLCs with taxable gross receipts exceeding $150,000 must pay the CAT. Taxable gross receipts for the purposes of CAT include revenue from the sales of inventory, manufacture of items and the provision of services. For the 2010 tax year, the CAT rate is 0.26 percent of all taxable gross receipts. If an Ohio LLC generates more than $1 million annually in taxable gross receipts, an LLC must pay the CAT on a quarterly basis. If an Ohio LLC generates less taxable gross receipts, the CAT must be paid on an annual basis.

Franchise Tax Report – a corporation organized for profit is subject to the corporation franchise tax for each calendar year (tax year) that on the first day of January of that calendar year the corporation: