S-Corp Information - Ohio

Address of state corporation department:
Ohio Secretary of State
Corporation Division
PO Box 670
Columbus, OH 43216
Telephone: 614-466-3910
State web address: http://www.ohio.gov/
State law reference: Ohio Revised Code, Title 17, Chapter 1701.
Title of filing: Articles of Incorporation.
Filing Fees: Minimum $125, for 1,500 or fewer authorized shares. The filing fee for a corporation with more than
1,500 authorized shares is calculated using Section 111.16(A)(2).
Other fees: None.
Name reservation: Reservable for 180 days for $50 fee. (Section 1701.05).
Name requirements: Corporation, Incorporated, Company, or abbreviation. (Section 1701.05).
Incorporator requirements: One or more persons or entities (may be nonresidents). (Section 1701.04).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 1701.04(B)(2)).
Director requirements: Three (unless fewer than three shareholders, then same amount). (Section
1701.56)(A)(1)).
Paid-in capital requirements: None, but if the corporation is to have an initial stated capital, the Articles must
state the amount of stated capital. (Section 1701.04(A)(4)).
Annual report requirement: Annual franchise tax report to state Tax Commissioner. (Sections 5733.02,
5733.03).
Publication requirements: None.
Other provisions: Corporate Bylaws are referred to as the corporate “Code of Regulations” in Ohio. (Section
1701.10). Articles must state the place in Ohio where the corporation’s principal office is located. (Section
1701.04(A)(3)). Incorporators must file with the Articles of Incorporation an Appointment of Statutory Agent form,
signed by the agent accepting the appointment. (Section 1701.04(D), 1701.07(B)).