your Jon Husted

guide to Ohio Secretary of State

Starting a
Corporati n in
Ohio

The Office of the Ohio Secretary of State

Business Services Division
 Dear Ohioan:
Ohio is open for business!
Starting a business in Ohio begins
here at the Secretary of State’s office.
Here we authorize corporations
to do business in our state and we
strive to make the filing process as
straightforward as possible so you can
focus more on growing your company
and less on government bureaucracy.
The Guide to Starting a Corporation in Ohio serves as
a resource to clarify the incorporation process in Ohio.
Starting a business requires a great deal of planning and
work and while this guide is meant to help, it is important to
remember it does not constitute legal advice. I encourage
you to seek professional counsel specific to your situation
and goals.
Should you have further questions regarding corporate
filings, please call (877) SOS-FILE or send an e-mail to the
business services staff at [email protected].
Additionally, feel free to visit our website at
www.OhioSecretaryofState.gov, where you can obtain
filing forms, other office publications and search existing
business filings.
Thank you for consulting with the Ohio Secretary of State’s
office for your business needs. We look forward to serving
you.

Sincerely,

Jon Husted
Ohio Secretary of State
 Guide to Starting a Corporation in Ohio

Table of Contents

Preface ................................................................ 1
Personal Information ............................................ 1
Forms ................................................................... 1
Forming a For-Profit Corporation  ......................... 1
Filing Articles of Incorporation ...................................... 2
Choosing the Corporate Name  ................................... 3
Special Name Considerations ...................................... 4
Name Reservation .......................................................... 4
Appointing a Statutory Agent ....................................... 4
Authorized Shares Fee ................................................... 5
Additional Corporate Filings  ............................... 6
Amendments .................................................................. 6
Mergers and Consolidations ......................................... 7
Conversions .................................................................... 7
Cancelation and Reinstatement .......................... 8
Cancelation  ................................................................... 8
Reinstatement Following Cancelation ......................... 8
What Happens to a Corporate Name Upon
Cancelation? .................................................................. 9
Other Corporate Types .......................................10
Nonprofit Corporation .................................................. 10
Foreign Corporations ................................................... 10
Professional Corporations ............................................ 10
Frequently Asked Questions ...............................11
Submitting Filings ................................................13
By Mail ........................................................................... 13
In Person  ....................................................................... 14
Expedite Service .................................................14
Contact Business Services  .................................15
Available Resources ...........................................15
Business Startup Checklist ...................................18
Office of the Ohio Secretary of State

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 Guide to Starting a Corporation in Ohio

Preface
This guide has been prepared for informational purposes only and
does not constitute legal advice. It is recommended that you seek
legal and tax counsel before acting upon this information.

Personal Information
As of September 1, 2008, the Secretary of State’s office has the
authority to reject any document containing a Social Security
number or federal tax identification number. Please remove all
personal information from documents prior to filing them.

Forms
Pursuant to Ohio Revised Code Section 1701.04, the Secretary of
State’s office authorizes for-profit corporations to conduct business
in Ohio. Documents must be filed with the Secretary of State’s
office before a corporation may legally conduct business in Ohio
and, under certain circumstances, for the corporation to continue
conducting business. All forms that are required to be filed with
the Secretary of State, including, but not limited to, articles of
incorporation, statutory agent updates, amendments, conversions,
mergers and dissolutions, can be obtained directly from the
Secretary of State’s office. Please call (877) SOS-FILE to request that
forms be sent to you via fax or regular mail. The filing forms may
also be downloaded from the Secretary of State’s website at
www.OhioSecretaryofState.gov. The filing fee associated with each
filing, as well as completion instructions, are provided on each
form.

Forming a For-Profit Corporation

Ohio Revised Code Section 1701.04 provides that “anyone, singly
or jointly with others, and without regard to residence, domicile,
or state of incorporation,” may form an Ohio corporation. All
corporations must obtain a license from the Ohio Secretary of State
to lawfully conduct business in Ohio.

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Filing Articles of Incorporation

A corporation must file Original Articles of Incorporation (“Articles”)
with the Ohio Secretary of State before it transacts business in
Ohio.
The Articles must include the following:
• The name of the corporation, which must include one of
the following: “Company,” “Co.,” “Corporation,” “Corp.,”
“Incorporated,” or “Inc.”;
• The location of the corporation’s principal office;
• The authorized number of shares of stock, along with their
classification and par value, if any; and
• If the corporation is to have initial stated capital, the amount of
that stated capital; and/or
• An Original Appointment of Statutory Agent.
The Articles may also set forth any of the following provisions:
• The names of individuals who are to serve as initial directors;
• The purpose or purposes for which the corporation is formed;
or, if no purpose is given, the purpose of the corporation is to
engage in any lawful act or activity for which a corporation may
be formed;
• Any provision that may be set forth in the corporation’s
regulations;
• A provision specifying the period of existence; or, if none is
given, the period of existence is perpetual;
• The effective date of organization of the corporation, if other
than the filing date.
The corporation’s legal existence begins upon filing the Articles with
the Secretary of State or upon a later date specified in the Articles.
The effective date must be a future date and cannot be more than
90 days from the date of filing with the Secretary of State. If the
effective date provided has already passed or exceeds the date
of filing by more than 90 days, the effective date of organization
will be the date of filing (i.e., the date the filing is received by the
Secretary of State).

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 Guide to Starting a Corporation in Ohio

Please note that a corporation’s regulations, bylaws and

other internal documents are not required to be filed with
the Ohio Secretary of State’s office.
Choosing the Corporate Name
A corporation’s Articles must include a corporate name. Under Ohio
law, corporate names must be distinguishable from the name of any
other domestic or foreign corporation, limited liability company,
limited liability partnership, limited partnership, or trade name
previously registered with the Secretary of State. If a name is not
distinguishable (i.e., conflicts with a previously registered name), it
is generally unavailable for registration (without consent from the
prior registrant).
Before filing Articles, please check the availability of the corporate
name you wish to use. To check name availability, you may conduct
a search on the Secretary of State’s website,
www.OhioSecretaryofState.gov, call (877) SOS-FILE, or e-mail the
Secretary of State at [email protected].
If a corporation submits Articles using a name that is not
distinguishable based upon the Secretary of State’s records,
the Articles will be rejected. The rejection letter will identify
the previously-registered, conflicting name and provide contact
information for the name’s registrant so that the corporation may
request written consent to use the name. If the prior registrant
gives consent, the corporation must submit with its Articles the
Consent for Use of Similar Name form. If the prior registrant refuses
consent, a new corporate name must be chosen.
The Secretary of State’s office is authorized to cancel a corporation’s
license under certain circumstances. The office must hold a
canceled corporation’s name for one year from the date of
cancelation to give the corporation an opportunity to correct the
reason for cancelation and return to good standing using its original
name. A canceled corporation lacks legal authority to act and,
therefore, cannot consent to the use of its name unless and until
it is reinstated. Because of this requirement, if you wish to use a
canceled corporation’s name, you must generally wait one year
from the date of cancelation to register the name.

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Please note that the Secretary of State will make the final
determination on the availability of a business name when
the Articles are filed. It is a good idea not to order signs,
letterhead or other supplies reflecting the corporate name
until the name is registered. Also consider having two or
three alternative corporate names in mind in case the
desired name is unavailable.
Special Name Considerations
Some corporate names are subject to unique name requirements
or restrictions. For example, if a corporation wishes to use the
word “bank” in its name, it must seek approval from the Ohio
Department of Financial Institutions before filing its Articles with
the Secretary of State. Please refer to the Name Availability Guide
on the Secretary of State’s website to learn more regarding specific
name requirements and restrictions.
Name Reservation
If you have chosen a name that is available but are not ready to
file the corporation’s Articles, you may reserve the name. A name
reservation grants the applicant exclusive rights to use the name for
a period of 180 days. The Articles may be filed any time within that
180-day period to form the corporation using the reserved name.
After 180 days, the name reservation will expire, and the name
will again become available for anyone to use. To reserve a name,
please submit the Name Registration form (Form 534B) and $50.00
filing fee.
Appointing a Statutory Agent
At the time of filing its Articles, a corporation is required to appoint
a statutory agent. The statutory agent is the person or corporation
designated to accept any legal process, notice or demand that
is served upon the company and is responsible for sharing this
information with the corporation.
Please note that banks, trust companies, insurance
companies, and corporations that are defined under
Ohio law as a public utility for taxation purposes are not
required to appoint a statutory agent. These types of
corporations have registration requirements with other
state and/or federal regulatory agencies.

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 Guide to Starting a Corporation in Ohio

A corporation’s statutory agent must be one of the following:

• A natural person residing in this state;
• A domestic corporation; or
• A foreign corporation that is licensed to do business in Ohio,
has a business office in Ohio, and is authorized by its Articles of
Incorporation to act as a statutory agent.
The Original Appointment of Statutory Agent must include the
statutory agent’s name and full street address. The statutory agent
must sign to accept the appointment. For convenience, the Original
Appointment of Statutory Agent has been incorporated into the
Articles form.
In the event the name or address of a corporation’s statutory agent
changes, or the statutory agent resigns or dies, the corporation
must choose a new statutory agent and submit the Statutory Agent
Update form (Form 521) and filing fee of $25.00.
If the Secretary of State learns that a corporation has failed to
maintain a statutory agent, the secretary will notify the corporation
that a new statutory agent must be appointed. If the corporation
fails to appoint a new statutory agent within thirty (30) days of the
secretary’s notice, the Secretary of State’s office is authorized to
cancel the corporation’s articles and revoke its authority to conduct
business in Ohio. Once canceled, the corporation cannot legally
conduct business in Ohio until it appoints a new statutory agent
and returns to good standing.
Authorized Shares Fee
The minimum filing fee for Articles is $125.00. For that fee, a
corporation is entitled to authorize up to 1,500 shares of stock. If a
corporation’s Articles authorize more than 1,500 shares of stock, an
additional fee must be paid at the time of filing. The maximum filing
fee for any corporation’s Articles is $100,000. To determine the
amount of the shares fee your corporation must pay, please visit
the Secretary of State’s website and use the “Shares Calculator”
located within the Forms and Fee Schedule section or call a
customer service representative at (877) SOS-FILE. The authorized
shares fee structure is provided in Ohio Revised Code Section
111.16.

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Office of the Ohio Secretary of State

In the event that a corporation later increases the number of

authorized shares, either by amending its articles or as the result
of a merger, consolidation or conversion, an additional fee must
be paid. However, the corporation is only required to pay the
shares fee on the number of newly authorized shares and not on
those shares previously authorized. For example, if a corporation
authorizes 5,000 shares in its original Articles, it must pay a total
fee of $300.00. If the corporation later amends its articles and
increases the total number of authorized shares to 10,000, it must
pay an additional shares fee of $250.00 for the newly authorized
5,000 shares. The corporation is not required to pay for the original
5,000 shares a second time.

Additional Corporate Filings

Over the life of a corporation, additional filings with the Ohio
Secretary of State may be required. Although for-profit corporations
are not required to make a regular annual or biennial filing, certain
actions taken by the corporation may trigger a filing requirement.
Below is information regarding some of the most common filings
the Secretary of State’s office receives from corporations. This
information is not intended to be exhaustive. You should consider
consulting legal counsel and/or the Ohio Revised Code to determine
whether and when additional filings must be made.
Amendments
As provided in Ohio Revised Code Sections 1701.69 and 1701.72,
a corporation may amend its Articles or adopt Amended Articles.
For example, a corporation’s shareholders may vote to change the
corporation’s name, enlarge the number of authorized shares or
change the corporation’s purpose clause.
If a corporation amends its Articles or adopts Amended Articles,
the corporation must file a Certificate of Amendment form
with the Ohio Secretary of State. Please see Ohio Revised Code
Section 1701.73 for additional details regarding the Certificate of
Amendment. The fee for filing a Certificate of Amendment is $50.00
plus any shares fee required for an increase in the number of
authorized shares as provided in the amendment.

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 Guide to Starting a Corporation in Ohio

Mergers and Consolidations

Under Ohio law, a corporation may merge or consolidate with other
types of business entities. A merger is the combining of one or
more business entities (also known as “merging entities”) into one
existing entity (also known as the “surviving entity”). All merging
entities cease to exist following the merger.
A consolidation differs from a merger in that two or more entities
(also known as “constituent entities”) combine to form an entirely
new entity. All consolidating entities cease to exist following the
consolidation.
If an Ohio corporation is involved in a merger or consolidation, a
Certificate of Merger (Form 551) or Certificate of Consolidation
(Form 550) must be filed with the Ohio Secretary of State. Under
certain circumstances, additional documents may also be required.
Please refer to Ohio Revised Code Section 1701.81 for details
regarding filing requirements.
Conversions
A conversion takes place when a domestic or foreign entity converts
into a different type of domestic or foreign entity. The Ohio Revised
Code chapter governing each type of entity must permit the
conversion. For example, an Ohio corporation (the “converting
entity”) may convert into an Ohio limited liability company (the
“converted entity”) so long as the Ohio Revised Code chapters
governing corporations and limited liability companies permit the
conversion.
Additionally, a domestic corporation may convert into a foreign
corporation. When two different jurisdictions are involved in
a conversion, the laws of each jurisdiction must permit the
conversion. For example, if an Ohio corporation converts to a
Delaware LLC, the laws of Ohio and Delaware must both permit the
conversion.
Ohio law currently permits for-profit corporations, limited liability
companies, limited partnerships, limited liability partnerships
and general partnerships to convert. Please consult Ohio Revised
Code Sections 1701.782 and 1701.792 for additional information
regarding corporate conversions.

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Office of the Ohio Secretary of State

When a corporation adopts a declaration of conversion, the

converting corporation must file a Certificate of Conversion (Form
700 or 800) with the Secretary of State’s office accompanied by
a $125.00 filing fee. Please refer to Ohio Revised Code Section
1701.811 for more information regarding filing requirements.

Cancelation and Reinstatement

Cancelation
The Secretary of State’s office is authorized to cancel a corporation’s
license to do business in Ohio as follows:
• By order of the tax commissioner when a corporation has failed
to pay taxes or file required tax reports;
• When a corporation has failed to maintain a statutory agent
and does not cure its failure upon notice from the Secretary of
State;
• When ordered to do so by a court of law; and
• When a professional corporation has failed to file a biennial
report.
Reinstatement Following Cancelation
Ohio Taxes
When a corporation is canceled for nonpayment of taxes, it
can be reinstated after it has cleared its tax obligation with the
Department of Taxation. Please take the following steps when
seeking reinstatement after a tax cancelation:
• Contact the taxpayer services division of the Department of
Taxation to determine the exact amount of corporate taxes due
and/or any other issues the company must resolve to become
reinstated.
• Resolve any outstanding tax issues. Once any outstanding
tax issues are resolved, the tax department will issue the
corporation a Certificate of Tax Clearance, also known as a D-3
Certificate, showing that the corporation has no outstanding
tax obligations.

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 Guide to Starting a Corporation in Ohio

• File the D-3 Certificate and a filing fee of $25.00 with the
Secretary of State’s office. Until the D-3 Certificate is filed with
our office the corporation is not reinstated.
Please note that even if you believe the tax cancelation
was done in error, please contact the Ohio Department of
Taxation. Until the tax department has confirmed that all
issues have been resolved, the Secretary of State’s office
cannot take action to reinstate a corporation that has been
tax canceled.
If the Ohio Department of Taxation erred in canceling the
corporation, the Ohio Department of Taxation will notify the
Secretary of State directly. Upon receipt of the Ohio Department of
Taxation’s notice, the corporation will be reinstated without further
action by the corporation.
Failure to Maintain Statutory Agent
When a corporation is canceled for failure to maintain a statutory
agent, it must file the Reinstatement form (525A), Appointment of
Agent form and filing fee of $25.00 to be reinstated.
Failure of Professional Corporation to File a Biennial Report
When a professional corporation is canceled for failure to
file a biennial report, it must file the delinquent report(s), a
Reinstatement form (525B) and a filing fee of $25.00 with our office
to be reinstated.
What Happens to a Corporate Name Upon
Cancelation?
Pursuant to Ohio law, the Secretary of State’s office will hold a
canceled corporation’s name for a period of one year from the
date of cancelation so that the corporation may reinstate using its
original corporate name.
If reinstatement is not made within one year, the entity’s name will
become available for registration by another organization. If, after
the one-year period, another organization registers the name and
the canceled corporation later wishes to reinstate, the canceled
corporation must file a Certificate of Amendment to change its
corporate name simultaneously with reinstatement.

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Office of the Ohio Secretary of State

Other Corporate Types

Nonprofit Corporation
Nonprofit corporations are corporations organized for purposes
other than monetary gain and strive to improve the communities
they serve. Please review the Secretary of State’s publication
entitled Guide to Nonprofit Organizations in Ohio for more detailed
information on nonprofit corporations.
Foreign Corporations
A foreign corporation is a corporation organized under the laws
of another state or foreign country. A foreign corporation must
obtain a license from the Ohio Secretary of State before conducting
business in Ohio by filing the Foreign Corporation Application
for License form (530) and filing fee of $125.00. The application
must be accompanied by a Certificate of Good Standing from the
Secretary of State or other registering office in the corporation’s
home state. The Certificate of Good Standing must be dated no
earlier than 90 days prior to submission and must include the
corporation’s exact name, date of incorporation and state that the
corporation is in good standing.
At the time it applies for a license, a foreign corporation must
appoint a statutory agent (sometimes referred to as a “designated
agent”) to accept service of process on behalf of the corporation
within Ohio. A foreign corporation may surrender its license to
conduct business in Ohio at any time by filing a Certificate of
Surrender form (564).
A foreign corporation may obtain a temporary license to do
business in Ohio for a period of one year. A single foreign
corporation may be permitted no more than two temporary
licenses within a period of three years. The filing fee for a
temporary license is $125.00.
Professional Corporations
Certain types of licensed professionals may form a professional
corporation to offer a professional service. Ohio Revised Code
Chapter 1785 governs professional corporations and provides a
list of the professions, including dentists, architects, attorneys and

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 Guide to Starting a Corporation in Ohio

professional engineers, that may form this type of corporation. Only

individuals licensed or legally authorized to conduct the services for
which the corporation is formed may participate in the ownership
of a professional corporation.
A professional corporation is required to file a biennial report in
even-numbered years to identify all of its shareholders as of June
30th of the filing year and certify that each is licensed to practice
the profession for which the corporation was formed. The report
form must be filed no later than 30 days after June 30 and will not
be accepted before June 30. The filing fee for the biennial report is
$25.00. If a professional corporation fails to submit its report, the
Secretary of State is authorized to cancel the corporation’s license
to do business in Ohio.

Frequently Asked Questions

Q: What constitutes “transacting business” in Ohio rendering a
foreign corporation subject to registration requirements?
A: Whether a foreign corporation is transacting business in Ohio
depends upon a variety of factors. Generally, a corporation is
transacting business in this state if it enters the state through
its agents and conducts its usual business in a continuous,
not merely sporadic, nature. However, it is important to note
that this determination is fact-intensive and will depend upon
the conduct of each corporation. Counsel to the corporation
should determine whether registration is required.
Q: Is a tax-canceled corporation required to reinstate prior to
dissolving?
A: No. Ohio Revised Code Section 1701.86(D)(4), provides that
the directors of a corporation may dissolve the corporation if
it has been tax-canceled and does not wish to reinstate.
Q: How can I serve a complaint on a corporation that has failed
to maintain a valid statutory agent?
A: Pursuant to Ohio Revised Code Section 1701.074(H), service
may be made upon the Secretary of State. You must submit
four copies of the summons and complaint, a cover letter
requesting service pursuant to 1704.07(H), an affidavit
stating that the statutory agent cannot be located or served
and a filing fee of $5.00.

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Office of the Ohio Secretary of State

Q: If I serve a corporation through the Secretary of State, will

the office notify me that service has been made?
A: Yes. After completing service upon a corporation that has
failed to maintain a statutory agent, the Secretary of State
will send you a “Proof of Service” certificate indicating that
service has been made pursuant to Ohio Revised Code
Section 1701.04(H).
Q: Is an insurance company required to submit its articles of
incorporation to the Ohio Secretary of State?
A: Yes. However, the articles must be approved by the
Department of Insurance and the Attorney General’s office
before they can be filed. The Secretary of State will forward
any such articles to the department of insurance to obtain
the necessary approvals and will file the articles once the
approvals are obtained.
Q: My corporation name includes the word “bank” even
though it is not a banking institution. Do I need approval
from the division of financial institutions to use the name?
A: Yes. The Ohio division of financial institutions must approve
any business name that includes the word “bank”, regardless
of the corporation’s business activities. If, for example, a real
estate development company wishes to use the name “East
Bank Condominiums,” the name must be approved before it
can be filed with the Secretary of State.
Q: How does a corporation obtain approval from the division
of financial institutions for a corporate name that includes
the word bank or trust?
A: Please submit the Articles of Incorporation to the Division of
Financial Institutions (DFI) before submitting the Articles to
the Secretary of State’s office. If the name is acceptable DFI
will issue a certificate of approval, which must be submitted
to the Secretary of State with the corporation’s articles. The
division’s address is located at the back of this publication.
Q: How does the Secretary of State record the name of a
foreign corporation if its name conflicts with a business
name already on record?
A: If a foreign corporation’s name conflicts with a name
already on record, and the prior registrant will not consent,

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 Guide to Starting a Corporation in Ohio

the foreign corporation must choose an assumed name

to operate under in Ohio. When the foreign corporation
registers, the Secretary of State will place the corporation’s
home state name in parentheses so that the record links the
two business names and clearly indicates that the foreign
corporation has met its registration obligations in Ohio.

Submitting Filings
All filing forms required by the Secretary of State are available at:
www.OhioSecretaryofState.gov.
Please make checks for filing fees payable to “Ohio Secretary of
State.”
Please note that pursuant to Ohio law, overpayments of
$10.00 or less will not be refunded.
Filings made using a prepayment account may be faxed to
(614) 485-7045. If you are interested in opening a prepayment
account, please call our customer service representatives at
(877) SOS-FILE for more information.
By Mail
Please send non–expedited filings to the address provided on the
filing form.
Please send multiple filings to:
Ohio Secretary of State
Business Services Division
PO Box 788
Columbus, OH 43216
Please send overnight express packages to:
Ohio Secretary of State
Business Services Division
180 E. Broad St., 16th floor
Columbus, OH 43215

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Office of the Ohio Secretary of State

Please send expedite filings to (Mark envelopes “EXPEDITE”):

Ohio Secretary of State
Business Services Division
PO Box 1390
Columbus, Ohio 43216
Please include the additional expedite fee per filing (see below for
information on expedite service).
Please note that only expedite level 1 is offered for mail-
in filings. Expedite levels 2 and 3 are strictly for walk-in
service.
In Person
Hours:
8 a.m.–5 p.m., Monday–Friday,
closed holidays and the day after Thanksgiving.
Secretary of State’s Client Service Center
180 E. Broad St., Suite 103 (ground floor)
Columbus, OH 43215 

Expedite Service
The Ohio Secretary of State offers three levels of expedite service
for corporation filings. The expedite level 1 filing may be mailed
or submitted in person. Levels 2 and 3 may only be submitted in
person at the Client Service Center.
Levels of Expedite Additional Fee Turnaround Time
Expedite 1 $100.00 2 Business Days
Expedite 2 $200.00 1 Business Day
Expedite 3 $300.00 4 Hours
The expedite filing fee must be added to each filing submitted. If
only some of your filings require expedite service, please submit a
separate check for the expedited filings.
In the event of an expedite 3 filing containing an error, the
customer will be notified. If a filing is re-submitted by 1:00 p.m., the
filing will be processed by 5:00 p.m.
Please note that expedite level 3 filings submitted after
1:00 p.m. will be available the next business day.
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 Guide to Starting a Corporation in Ohio

Contact Business Services

Ohio Secretary of State
Business Services Division
180 E. Broad St., 16th floor
Columbus, Ohio 43215
(614) 466-3910
(877) SOS-FILE (767-3453)
TTY: (614) 466-0562
Toll Free TTY: (877) 644-6889
Walk-In Client Service Center
180 E. Broad St., Suite 103 (ground floor)
Columbus, Ohio 43215
E-mail: [email protected]
Website: www.OhioSecretaryofState.gov

Available Resources
This guide focuses on the forms and processes of the Secretary of
State’s office with respect to forming a for-profit corporation in
Ohio. However, there are other agencies that regulate and/or assist
Ohio corporations. Below is a list of some state agencies that a new
corporation should contact to learn more about additional legal
requirements or to obtain useful business information.
Attorney General’s Office
30 E. Broad St., 14th floor
Columbus, Ohio 43215-3428
(614) 466-4986
Toll Free: (800) 282-0515
Website: www.ohioattorneygeneral.gov
Ohio Civil Rights Commission
30 E. Broad St., 5th floor
Columbus, Ohio 43215
(614) 466-2785
Fax: (614) 466-7742
Website: www.crc.ohio.gov

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Ohio Department of Commerce

77 S. High St., 23rd floor
Columbus, Ohio 43215
(614) 466-3636
Website: www.com.state.oh.us
Division of Financial Institutions
77 S. High St., 21st floor
Columbus, Ohio 43215
(614) 728-8400
Fax Number: (614) 728-0380
Toll Free: (866) 278-0003
E-mail: [email protected]
Website: com.ohio.gov/fiin
Ohio Department of Development
77 S. High St.
Columbus, Ohio 43215-6130
Toll Free: (800) 848-1300
Website: http://development.ohio.gov
Ohio Department of Health
246 N. High St.
Columbus, Ohio 43215
(614) 466-3543
E-mail: [email protected]
Website: www.odh.ohio.gov
Ohio Department of Insurance
50 W. Town St., Suite 300
Columbus, Ohio 43215
(614) 644-2658
Consumer Hotline: (800) 686-1526
Fraud Hotline: (800) 686-1527
OSHIIP Hotline: (800) 686-1578
TDD Number: (614) 644-3745
Website: www.insurance.ohio.gov
Internal Revenue Service
Individuals: (800) 829-1040
Businesses: (800) 829-4933
Exempt Organizations: (800) 829-5500
Website: www.irs.gov
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Ohio Department of Job & Family Services

30 E. Broad St., 32nd floor
Columbus, Ohio 43215
(614) 466-2100
Toll Free: (877) 852-0010
Website: jfs.ohio.gov
Ohio Relay for the Hearing Impaired
(800) 750-0750
Ohio Revised Code Online
Website: http://codes.ohio.gov
Small Business Administration
401 N. Front St., Suite 200
Columbus, Ohio 43215
(614) 469-6860
Website: www.sba.gov
Ohio Department of Taxation
4485 Northland Ridge Blvd.
Columbus, Ohio 43229
Toll Free: (888) 405-4039
Website: www.tax.ohio.gov
Ohio Bureau of Workers’ Compensation
30 W. Spring St.
Columbus, Ohio 43215
Toll Free: (800) OHIO-BWC
Fax: (877) 520-OHIO
Website: www.ohiobwc.com
State of Ohio
www.ohio.gov

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 Helpful steps as you further develop
Office of the Ohio Secretary of State

your business or organization

1. First, register with the Ohio Secretary of State.
Registration information as well as forms are available online at
www.OhioSecretaryofState.gov or at (877) SOS-FILE (767-3453).

2. Contact the Internal Revenue Service (IRS) to obtain an

Employer Identification Number (EIN).
Additional information and an online application are available at
www.irs.gov under “Businesses.”

3. Then, open a bank account.

You will need your EIN to open a bank account.

4. Contact the Ohio Department of Taxation.

Register with the Ohio Department of Taxation at www.tax.ohio.gov. The
Ohio Department of Taxation can assist businesses in determining state and
local tax obligations.

5. Report newly hired and re-hired employees to the

Ohio New Hire Reporting Center.
Report employee information at www.OH-NewHire.com. More information
can be obtained by contacting the Ohio New Reporting Center at
(888) 872-1490.

6. Contact the Ohio Bureau of Workers’ Compensation.

If your business or organization has an employee or employees visit
www.ohiobwc.com under “Ohio Employers.”

7. Contact the Ohio Department of Job and Family Services.

Employers may be required to establish an Unemployment Compensation
Tax Account with the Ohio Department of Job & Family Services.
Visit www.jfs.ohio.gov under “Employers.”

8. Finally, obtain the proper licenses and permits.

The Ohio Business Gateway, www.business.ohio.gov, Licenses and Permits
page provides a list of professional licenses and business permits necessary
to do business in Ohio. Contact your county and local government to
determine if any special requirements exist for your type of business.

Disclaimer: The information contained in this document is not legal or accounting

advice. You should consult a legal or accounting professional.

18
 Guide to Starting a Corporation in Ohio

Jon Husted
Ohio Secretary of State

As the place where business begins in

Ohio, the Ohio Secretary of State’s office
has launched the Ohio Business Profile to
highlight some of the great work being
done in the Buckeye State. Each month a
handful of diverse businesses with a
common theme will be selected to be
featured on our website. If you are
interested in having your business profiled
go to www.OhioBusinessProfile.com.

For more information: (877) SOS-OHIO (767-6446) x4

[email protected]

Follow OhioSOSHusted:

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 Business Services Division
180 East Broad Street, 16th floor
Columbus, Ohio 43215
Telephone: (614) 466-3910
Toll Free: (877) SOS-FILE (767-3453)
TTY: (614) 466-0562
Toll Free TTY: (877) 644-6889
E-mail: [email protected]
On the web: www.OhioSecretaryofState.gov
Walk-in Client Service Center
180 East Broad Street, Suite 103 (ground floor)
Columbus, Ohio 43215

SOS 0202 (01/2013)