Ohio single-member LLC taxes: what to file, where, and when
A single-member Ohio LLC files no income tax return of its own by default. The owner reports its profit on federal Schedule C and Schedule SE, then on the Ohio IT 1040 with the Ohio Schedule of Business Income, where the first $250,000 of business income is deducted and the rest is taxed at 3%. Most owners also file a city net profit return.
Does an Ohio single-member LLC file its own tax return?
Not by default. The IRS treats a one-owner LLC that has not elected corporate status as a disregarded entity. Its income and expenses go on the owner's personal return, usually Schedule C, or Schedule E for rentals and Schedule F for farms. Ohio follows the federal treatment, so the profit also lands on the owner's Ohio IT 1040.
The LLC still matters for some taxes. The IRS treats it as a separate entity for employment taxes and certain excise taxes, so an LLC with employees runs payroll under its own name and EIN. And at the state and city level, an LLC with sales, payroll, or large receipts opens its own accounts.
If the LLC has elected to be taxed as an S corporation or a C corporation, this guide does not describe your filings. See how to elect S corp status in Ohio for that path.
Ohio single-member LLC tax filing requirements at a glance
| Return | Who files it | When | Applies if |
|---|---|---|---|
| Form 1040 with Schedule C | Owner | Federal individual due date, usually April 15 | Always, for a disregarded LLC owned by an individual |
| Schedule SE | Owner | With Form 1040 | Net earnings from self-employment of $400 or more |
| Form 1040-ES estimates | Owner | Quarterly | You expect to owe $1,000 or more in federal tax |
| Ohio IT 1040 and Schedule of Business Income | Owner | April 15 (ORC 5747.08(G)) | Ohio resident, or nonresident with Ohio-source income |
| Ohio estimated payments | Owner | April 15, June 15, September 15, January 15 | Ohio tax due, less withholding, over $500 |
| City net profit return | Owner, in most cities | Set by each city | You live or work in a city that taxes net profit |
| Sales tax returns | LLC | Monthly, quarterly, or semiannually as assigned | You hold a vendor's license |
| Employer withholding and payroll returns | LLC | As assigned | The LLC has employees |
| Commercial activity tax | LLC | Quarterly | Ohio taxable gross receipts over $6 million |
The rest of this guide takes each row in turn. Our broader guide to Ohio LLC taxes covers multi-member LLCs and the taxes that depend on what the business sells.
Federal: Schedule C and self-employment tax
The owner reports the LLC's income and expenses on Schedule C and carries the profit to Form 1040. There is no separate federal income tax return for the LLC.
Self-employment tax applies to the profit too. The IRS sets the rate at 15.3%, made up of 12.4% for Social Security and 2.9% for Medicare, and generally applies it to 92.35% of net earnings from self-employment. You figure it on Schedule SE once net earnings reach $400. The Social Security part stops at the annual wage base, $184,500 for 2026. When you figure adjusted gross income, you can deduct one-half of the self-employment tax.
Higher earners may also owe the 0.9% Additional Medicare Tax. The IRS thresholds are $200,000 for single filers, $250,000 for married couples filing jointly, and $125,000 for married filing separately.
Which number goes on a W-9
For income tax reporting, a disregarded LLC uses the owner's Social Security number or EIN, not the LLC's EIN. The IRS says a Form W-9 from an individually owned LLC should show the owner's number. If the LLC has employees, it uses its own EIN for payroll. Our guide to the Ohio single-member LLC covers the EIN question in more detail.
Ohio: the IT 1040 and the Schedule of Business Income
The owner files the Ohio IT 1040, and with it the Ohio Schedule of Business Income (often called Schedule IT BUS). The schedule sorts your income into business and nonbusiness income, because Ohio taxes them differently.
- Part 1 totals business income, taking amounts from federal Schedules C, E, F, and others.
- Part 2 takes the business income deduction: the smaller of your business income or $250,000 ($125,000 for each spouse filing separately).
- Part 3 figures taxable business income, what is left after the deduction, and taxes it at 3%.
- Part 4 lists each business by EIN or Social Security number and your ownership percentage.
The deduction comes from ORC 5747.01(A)(28), and the 3% rate from ORC 5747.02(A)(4). Nonbusiness income, such as wages from a job, runs through Ohio's regular brackets in ORC 5747.02(A)(3) instead.
The practical effect: an Ohio owner with $80,000 of Schedule C profit and no other income owes no Ohio income tax on it, because the whole amount falls under the deduction. Self-employment tax, federal income tax, and city tax still apply.
Ohio estimated payments
ORC 5747.09 requires estimated payments when your Ohio tax, less amounts withheld, is more than $500. For a calendar-year filer, the cumulative targets are 22.5% by April 15, 45% by June 15, 67.5% by September 15, and 90% by January 15 of the next year. Many single-member owners owe nothing to Ohio on business income alone and only need estimates once other income or very high profit pushes them over.
City income tax on a single-member LLC's profit
This is the layer owners forget most. Ohio municipalities can tax net profits under ORC Chapter 718. ORC 718.01 excludes most disregarded entities from the definition of a municipal taxpayer, so a single-member LLC's profit is generally reported on the owner's municipal net profit return rather than the LLC's own.
- File where you live if your city taxes residents' net profits, and where the business earns profit if that is a different city.
- Cities apportion business profit among the cities where it is earned, and give residents a credit for tax paid elsewhere on their own terms.
- Many cities use an administrator such as RITA or CCA; others run their own tax department.
- Many cities expect estimated payments on net profit, separate from state and federal estimates.
Our guide to Ohio municipal income tax for businesses explains apportionment, due dates, and which administrator handles which city.
Taxes the single-member LLC itself may owe
Some obligations attach to the business, not the owner's income. Whether they apply depends on what you sell and whether you hire.
| Tax | Applies when | Where to read more |
|---|---|---|
| Sales and use tax | You sell tangible goods or taxable services to Ohio customers | Ohio vendor's license |
| Employer withholding (state, school district, city) | You pay wages to employees | Ohio employer withholding registration |
| Unemployment insurance | You pay wages that make you a covered employer | Ohio unemployment insurance registration |
| Workers' compensation premium | You have employees, or elect coverage on yourself | Ohio workers' comp for an LLC |
| Commercial activity tax | Ohio taxable gross receipts above $6 million a year (2025 and later); 0.26% rate on the excess, filed quarterly | Ohio commercial activity tax |
The commercial activity tax rarely touches a single-member LLC. Since 2024, the annual minimum tax is gone, and since 2025 businesses at or below $6 million in Ohio receipts are excluded. If you registered years ago under the old $150,000 threshold, check whether your CAT account is still open. An active account must keep filing even when receipts are under the exclusion, and the Department lets you cancel it through the Ohio Business Gateway.
A tax calendar for a calendar-year single-member LLC owner
| Date | What is due |
|---|---|
| January 15 | Fourth federal and Ohio estimated payments for the prior year |
| January 31 | W-2s and 1099-NEC forms, if the LLC paid employees or contractors |
| April 15 | Form 1040 with Schedules C and SE; Ohio IT 1040; first federal and Ohio estimates; many city returns |
| June 15 | Second federal and Ohio estimated payments |
| September 15 | Third federal and Ohio estimated payments |
| Quarterly | Sales tax, withholding, or CAT returns if the LLC has those accounts |
Weekend and holiday due dates roll to the next business day. City due dates vary, so put each city's dates on the same calendar.
Doing your own single-member LLC taxes, or getting help
A one-owner LLC with no employees and no sales tax can be handled with consumer tax software that supports Schedule C, Schedule SE, the Ohio IT 1040, and the Schedule of Business Income. The city return is often a separate step, filed with the city's administrator.
Get an accountant involved when you hire, sell across state lines, own rental property inside the LLC, or start asking whether an S corporation election would save money. We are a statutory agent, not a tax preparer, and we do not give tax advice. What we do: receive the LLC's tax notices and legal papers at our Ohio office, scan them the same business day, and put them in your portal, for $49 a year.
Ohio single-member LLC tax return questions
Does an Ohio single-member LLC file a separate state tax return?
No, not for income tax by default. The owner reports the LLC's profit on the Ohio IT 1040 with the Ohio Schedule of Business Income. The LLC may still file its own sales tax, withholding, or commercial activity tax returns if it has those accounts, and an LLC that elected corporate tax status files differently.
What Ohio schedule reports single-member LLC income?
The Ohio Schedule of Business Income, filed with the IT 1040. It totals business income from federal Schedules C, E, and F, applies the business income deduction of up to $250,000, and taxes what remains at 3%. It also lists each business with its EIN or Social Security number and your ownership share.
How much Ohio income tax does a single-member LLC owner pay?
It depends on how much business income you have. Ohio deducts the first $250,000 of business income, or $125,000 per spouse filing separately, under ORC 5747.01(A)(28). Business income above that is taxed at 3% under ORC 5747.02(A)(4). Many small single-member LLC owners owe no Ohio income tax on business profit at all.
Does a single-member LLC owner in Ohio pay self-employment tax?
Yes, on net earnings of $400 or more. The rate is 15.3%, generally applied to 92.35% of net earnings, and figured on Schedule SE. The Social Security portion stops at the annual wage base, $184,500 for 2026. You can deduct half of the self-employment tax when figuring adjusted gross income.
When is the Ohio IT 1040 due for a single-member LLC owner?
April 15, under ORC 5747.08(G), the same day as the federal return in most years. If April 15 falls on a weekend or holiday, the due date moves to the next business day. Ohio estimated payments for the current year are due on the same schedule as federal estimates.
Do I need to make Ohio estimated tax payments for my LLC income?
Only if your Ohio tax, less amounts withheld, will be more than $500, under ORC 5747.09. Because Ohio deducts the first $250,000 of business income, many single-member owners never reach that. If you do, the cumulative targets are 22.5%, 45%, 67.5%, and 90% of the year's tax by April 15, June 15, September 15, and January 15.
Does the Ohio business income deduction apply to rental income in an LLC?
Sometimes. The Ohio Schedule of Business Income pulls in Schedule E amounts that count as business income, but passive investment income may be nonbusiness income under Ohio's definitions. Whether a particular rental qualifies depends on the facts. Ask your tax preparer before you count on the deduction for rental profit.
Does my single-member LLC need to register for the Ohio CAT?
Only if its Ohio taxable gross receipts exceed $6 million a year, the exclusion for 2025 and later. Businesses at or below that amount do not register. A single-member LLC that registered under the old $150,000 threshold should check whether its account is still active, since active accounts must keep filing quarterly returns.
Does a nonresident owner of an Ohio single-member LLC file an Ohio return?
Generally yes, if the LLC earns Ohio-source income. A nonresident individual owner reports that income on the Ohio IT 1040 as a nonresident. Because the LLC is disregarded, the owner files rather than the LLC. Your home state may give a credit for Ohio tax, so a preparer who knows both states is worth the cost.
Can I file my single-member LLC taxes myself?
Yes, many owners do. Software that handles Schedule C, Schedule SE, the Ohio IT 1040, and the Ohio Schedule of Business Income covers the state and federal returns. File the city net profit return separately with your city or its administrator. Bring in an accountant once you have employees, rentals in the LLC, or an S corp question.
Related Ohio guides
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