Columbus Business Filing Deadlines & Ongoing Requirements
What a business in Columbus keeps doing after it opens: recurring filings, renewals and the events that trigger new obligations. Change the business details to fit yours.
Where Columbus, OH filings and renewals are tracked
- File Columbus municipal net profit tax return · City of Columbus Income Tax Division (City Auditor) (city)
- Withhold and remit Columbus municipal income tax · City of Columbus Income Tax Division (City Auditor) (city)
- Annual reports: Ohio Secretary of State
- Tax returns and payments: Ohio Department of Taxation
- Unemployment insurance filings: Ohio Department of Job and Family Services
Renewals, filing triggers and recurring deadlines in Columbus
13 items in your plan repeat on a schedule. Each one lists its authority and when it comes due.
Recurring filings and renewals
- File federal income tax return: Form 1040 with Schedule C · every year · April 15 · IRS
- Deposit federal payroll taxes · every month · 15th day of the following month · IRS
- File Form 941 (Employer's Quarterly Federal Tax Return) · every quarter · April 30, July 31, October 31, January 31 · IRS
- File Form 940 (Federal Unemployment Tax) · every year · January 31 · IRS
- Issue Forms W-2 and file W-3 · every year · January 31 · IRS / SSA
- Register for and file Ohio entity-level taxes · every year · Ohio Department of Taxation
- File sales tax returns and remit tax (Ohio) · every month · Monthly, quarterly or annually as assigned by the state · Ohio Department of Taxation
- File wage reports and pay unemployment insurance contributions (Ohio) · every quarter · Ohio Department of Job and Family Services
- File the annual unclaimed property holder report (Ohio) · every year · November 1 · Ohio unclaimed property program
- Obtain food service establishment / health permit · every year · Franklin County health department (Ohio)
- Municipal income tax registration — Columbus, Franklin County, Ohio · every year · City tax administrator / Ohio Business Gateway: Columbus / Franklin County
- File Columbus municipal net profit tax return · every year · City of Columbus Income Tax Division (City Auditor)
- Withhold and remit Columbus municipal income tax · every quarter · City of Columbus Income Tax Division (City Auditor)
Filings triggered by an event
- Complete Form I-9 for each new hire: applies when Business has employees
- Report new hires to the Ohio new hire directory: applies when 3 employees in Ohio
- Notify residents and regulators of a data breach within 45 days (Ohio): applies when Business operates in OH
Federal
State
County
City
Common questions about Columbus
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Columbus:
- Contractor licensing: Ohio Construction Industry Licensing Board (commercial trades)
- Real estate licensing: Ohio Division of Real Estate and Professional Licensing
- Alcohol licensing: Ohio Division of Liquor Control
- Child care licensing: Ohio Department of Children and Youth
- Health facility licensing: Ohio Department of Health
- File Columbus municipal net profit tax return (City of Columbus Income Tax Division (City Auditor), city)
- Withhold and remit Columbus municipal income tax (City of Columbus Income Tax Division (City Auditor), city)
With your current selections, the licenses and permits are: Ohio vendor's license (Ohio); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; Municipal income tax registration — Columbus, Franklin County, Ohio; Obtain certificate of occupancy for premises in Columbus. Change the industry above to see yours.
Sources: ohiosos.gov, tax.ohio.gov, jfs.ohio.gov
In your plan for Columbus, requirements come from four levels. Ohio sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (13): Maintain a registered agent in Ohio; Register for and file Ohio entity-level taxes; Ohio vendor's license (Ohio); File sales tax returns and remit tax (Ohio)…
- County (1): Obtain food service establishment / health permit
- City (4): Municipal income tax registration — Columbus, Franklin County, Ohio; Obtain certificate of occupancy for premises in Columbus; File Columbus municipal net profit tax return; Withhold and remit Columbus municipal income tax
Sources: ohiosos.gov, tax.ohio.gov
- Register for unemployment insurance with Ohio Department of Job and Family Services.
- Workers' compensation: Ohio Bureau of Workers' Compensation. Required when: 1 employee
- Register to withhold Ohio income tax from wages.
- Your plan adds these employer steps: Report new hires to the Ohio new hire directory; Carry workers' compensation insurance (Ohio); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Ohio workplace notices.
Sources: jfs.ohio.gov, com.ohio.gov, tax.ohio.gov