The yearly report keeps a company's record current: its address, its managers or officers and its registered agent. It is also how most states collect a yearly fee. Filing on time keeps the company in good standing, which you need to get a certificate of good standing, sign many contracts and keep the right to use the courts.
Three kinds of deadline
States set the due date in one of three ways:
- A fixed date or window for everyone. Florida takes reports from January 1 to May 1. Pennsylvania gives LLCs a window from January 1 to September 30.
- The anniversary month. Wyoming wants the report on the first day of the month the company was formed. Nevada wants its annual list by the end of the anniversary month.
- No report, or a different filing. Ohio has none for LLCs. Texas companies file with the Comptroller by May 15. Delaware LLCs pay a flat tax.
| State | LLC report fee | When it is due | Late penalty |
|---|---|---|---|
| Alabama | see the office | see the office | see the office |
| Alaska | $100 | Due January 2 of every even-numbered year if the entity was created in an even year, and every odd-numbered year if created in an odd year | Late fee applies on or after February 2 ($37.50 added, giving $137.50 total for domestic entities per snippet). Statute: 10 percent of corporation tax for corporations. Administrative dissolution possible if six months delinquent. |
| Arizona | $0 | Due date varies by corporation, shown in the online account | For-profit corporations: $9 per month. Nonprofits: none. Status becomes Pending Inactive, administrative dissolution about 120 days later. |
| Arkansas | $150 | Franchise tax report due on or before May 1 each year. | $25 penalty plus interest at 10% per year from the due date; tax, penalty and interest capped at two times the tax owed. Non-payment can lead to revocation. |
| California | $20 | Stock corporations: yearly in the month of registration. LLCs and nonprofits: every two years in the month of registration, even or odd year by registration year. First LLC statement due within 90 days of registration. | Penalties are assessed by the Franchise Tax Board when a Statement of Information is not filed |
| Colorado | $25 periodic report, online | File within the window from two months before to two months after the periodic report month, without penalty. | see the office |
| Connecticut | see the office | see the office | see the office |
| Delaware | No annual report. Pays annual tax of $400 instead. | Corporations: annual report and franchise tax due on or before March 1 each year, filed online. LLCs, LPs and GPs: annual tax due June 1 for the prior calendar year, no annual report. | Corporations and LLCs: $200 penalty plus interest of 1.5 percent per month on tax and penalty. Foreign corporations: $250 penalty. An LLC certificate is cancelled if tax stays unpaid for three years (6 Del. C. 18-1108). |
| District of Columbia | $300 | Due every two years; late if filed after April 1 of the year due | for profit: $100; nonprofit: $50 |
| Florida | $138.75 | Due between January 1 and May 1 each year | $400 |
| Georgia | $50 | File between January 1 and April 1 each year; failure leads to administrative dissolution | $25 |
| Hawaii | $12.50 | Due by the end of the quarter in which the entity was registered (Mar 31, Jun 30, Sep 30 or Dec 31); no report in the year of registration | $10 |
| Idaho | see the office | Due by the close of business on the last day of the anniversary month of formation or registration, each year starting one year after it became effective | see the office |
| Illinois | $75 (plus $50 for expedited service) | see the office | see the office |
| Indiana | see the office | Every other year, in the anniversary month of formation or registration. First report due two years after formation. Past due after the end of that month. | Entities that fail to file are administratively dissolved (domestic) or revoked (foreign). A letter of pending dissolution gives a deadline. Reinstatement requires an application. |
| Iowa | see the office | Biennial report is due between January 1 and April 1. LLCs and foreign LLCs file in odd-numbered years, starting the first odd year after the year of formation or registration. Corporations (domestic and foreign) file in even-numbered years, starting the first even year after the year of incorporation or registration. | see the office |
| Kansas | $90 online, $110 paper (information report) | Information reports are biennial. For-profit entities due April 15 of their odd or even year (based on formation year); not-for-profit due June 15. | Three-month delinquency period after the due date, then forfeiture. A forfeited business cannot file other documents until reinstated. |
| Kentucky | $15 | Annual report due June 30 each year (filing window January 1 to June 30). First report due June 30 of the year after formation. | No dollar late fee found. Missing June 30 makes the entity inactive and in bad standing; domestic entities are administratively dissolved, foreign entities have authority revoked. Reinstatement penalty $100 for domestic corporations, LLCs and limited partnerships, plus delinquent filings and tax clearance letters. |
| Louisiana | $35 | Annual report is required every year, even with no changes, and is tied to the entity's filing anniversary. Check the entity record for the exact date. | see the office |
| Maine | 85 domestic, 150 foreign | Annual report is filed between January 1 and June 1; first report is due the year after formation. | $50 added to the annual report fee for a late annual report (LLC and business corporation). Administrative dissolution follows after notice; name stays protected 3 years after dissolution. Reinstatement fee $150 plus back fees. |
| Maryland | see the office | April 15 each year (next Monday if it falls on a weekend). Filed on Form 1 through Maryland Business Express. | Failure to file leads to forfeiture of the Maryland charter or right to do business. Late personal property returns carry a penalty of 1/10 of 1 percent of the county assessment plus interest. |
| Massachusetts | $500 | LLC: on or before the anniversary date of filing the original certificate of organization (e.g. organized June 12, 2021, due June 12, 2022). | see the office |
| Michigan | $25 annual statement (summary) | see the office | Failure to file annual reports or statements leads to dissolution by operation of law for a corporation, or loss of good standing for an LLC or PLLC. |
| Minnesota | $0 for domestic and foreign LLCs in good standing | Annual renewal is due by December 31 each calendar year, beginning the calendar year after the original filing. It can be filed any time in the year. | No late fee found. A missed renewal leads to administrative dissolution. Reinstatement fee (2017 schedule): $25 mail or $45 online for domestic LLCs and corporations; $500 mail or $520 online for foreign corporations; $0 for nonprofits. |
| Mississippi | $0 | April 15 each year for corporations and LLCs. Nonprofits May 15. Filing window opens January 1. Online portal only. | see the office |
| Missouri | No annual report required | Annual registration report due four months after the corporation's renewal month; corporation can change renewal month | $15 for each 30-day period a report is late |
| Montana | see the office | see the office | see the office |
| Nebraska | see the office | LLCs and nonprofits: biennial report due April 1 of odd-numbered years, delinquent after June 16. Business corporations: biennial occupation tax report due March 1 of even-numbered years, delinquent April 15. LLPs: annual, April 1. | If not filed by the delinquency date the entity is administratively dissolved (or foreign authority revoked). Reinstatement application $30; late reinstatement $500 (HOA $100) for entities dissolved long ago. |
| Nevada | $150 annual list (initial list and each annual list) | Due on the last day of the anniversary month of the original filing (state business license renewal and annual list). | State business license: $100 penalty added to the annual fee if not paid by the due date. Entity goes to Default if the list or license is not filed, and to Revoked after one year in Default. |
| New Hampshire | see the office | see the office | see the office |
| New Jersey | $75 (LLC/LLP) | Due every year by the last day of the month in which the business was formed. | Failure to file annual reports for two consecutive years can lead to the charter being voided or authority revoked. LLC reinstatement: all outstanding annual reports, $75 reinstatement fee, plus $20 tax clearance certificate if revoked over 2 years. |
| New Mexico | see the office | see the office | $200 late penalty on top of the $25 fee for a late corporate biennial report |
| New York | $9 | Every two years, in the calendar month the entity was originally filed. Cannot be filed before that month. | No late fee stated. Entity shows as past due in DOS records and on status certificates. |
| North Carolina | $200 | LLC: April 15 each year. Corporation: 15th day of the fourth month after fiscal year end. | No late fee confirmed. Failure to file within 60 days after due date is grounds for administrative dissolution. |
| North Dakota | $50 | LLC and PLLC: November 15. Domestic business corporation: August 1. Foreign business corporation: May 15. LPs, LLPs and cooperatives: March 31. Farming LLCs and corporations: April 15. | LLC: $50 late fee after the due date; reinstatement after termination $135. Corporation: $20 within 90 days after the due date, $60 after that; reinstatement $135 after involuntary dissolution. Nonprofit late fee $5 (per SOS snippet). Entity goes to Not Good Standing, then involuntarily terminated if past-due report not filed in 6 to 12 months. |
| Ohio | $0 | No annual report for LLCs or business corporations. | see the office |
| Oklahoma | see the office | LLC annual certificate is due each year on the anniversary date of registration, with a 60-day grace period. | No late fee found. An LLC that fails to file within 60 days after the due date 'shall cease to be in good standing'. Reinstatement form has no fee, but back-due annual certificates for each past year must be filed. |
| Oregon | $100 per year for domestic LLCs; $275 per year for foreign LLCs | Due on the anniversary date of the original filing. Renewal notices go out about 45 days before. Assumed business names renew every two years; all other entities every year. | see the office |
| Pennsylvania | $7 (free for LLCs with a not-for-profit purpose) | Filing window: corporations January 1 to June 30; LLCs January 1 to September 30; LPs, LLPs, business trusts and professional associations January 1 to December 31. First report is due the year after formation or foreign registration. | Beginning 2027, failure to file leads to administrative dissolution (domestic) or administrative termination (foreign) six months after the deadline, with loss of the protection of the name. No late fee found. |
| Rhode Island | $50 (annual), plus $2.50 enhanced access online fee noted | Filing period February 1 to May 1 each year, starting the calendar year after registration. Benefit corporations: within 120 days of fiscal year end. | $25 late fee applied June 1 (plus $3.00 to file online). Benefit corporation: $25 applied 30 days after end of filing period. Failure to file can lead to revocation. |
| South Carolina | see the office | see the office | see the office |
| South Dakota | $55 online, $70 paper | Due every year on the 1st day of the anniversary month of the original filing. Can be filed starting 2 months before the due date. Limited partnerships and business trusts do not file annual reports. | $55 late fee, charged if the report is not filed 2 months after the due date (entity becomes delinquent; late fees start on the 1st day of the 2nd month after the due month). Nonprofits are exempt from the late fee. Continued delinquency can lead to administrative dissolution. Reinstatement: LLC $150 plus delinquent reports and fees; corporation $300 plus fees; nonprofit $30 plus fees; LLP $125 plus fees. |
| Tennessee | see the office | On or before the first day of the fourth month following the close of the fiscal year. | see the office |
| Texas | No annual report fee at the Secretary of State. The Comptroller requires an annual franchise tax report (or No Tax Due / PIR filing); no filing fee. | Franchise tax report and Public Information Report are due May 15 each year (next business day if it falls on a weekend or holiday). | $50 flat penalty for any late report, even if no tax is due. If tax is paid 1 to 30 days late, 5 percent penalty; over 30 days late, 10 percent. Failure to file a completed PIR or OIR can lead to forfeiture of the right to transact business (no suing or defending in Texas courts, and officers, directors or owners become personally liable for certain debts). Forfeiture requires at least 45 days notice. |
| Utah | $18 | see the office | see the office |
| Vermont | see the office | see the office | see the office |
| Virginia | $50 annual registration fee | Due by the last day of the month the business was organized or registered. | see the office |
| Washington | $70 | Annual report is due on a date set by the Secretary of State (the entity's renewal date). SOS must send notice 30 to 90 days before the renewal expiration. Not filing or not paying leads to administrative dissolution. | $25 delinquency fee implied ($95 for an annual report with delinquency fee vs $70 normal) |
| West Virginia | $25 if received by June 30 | Due June 30 each year (filing window January 1 to June 30). Required for entities formed on or before December 31 of the previous year. Notices are mailed or emailed in January. | LLCs and for-profit corporations: $75 if received after June 30 ($50 late fee included). Nonprofit corporations: $50 ($25 late fee included). Failure to file may lead to administrative dissolution or revocation. |
| Wisconsin | $25 online, $40 paper | Due in the calendar quarter of the entity's registration anniversary, after the year of registration: Mar 31 (Jan to Mar), Jun 30 (Apr to Jun), Sep 30 (Jul to Sep), Dec 31 (Oct to Dec). | $0 |
| Wyoming | $60 minimum, or $0.0002 times Wyoming assets, whichever is greater | Due on the first day of the anniversary month of formation or qualification. May be filed up to 120 days early. | Delinquent from the 2nd day of the month after the due date. Administratively dissolved if not filed within 60 days of the due date. Reinstatement for tax is $100 for LLCs and corporations, only within 2 years. |
Before you file
Have the company's file number and the current details of its registered agent, address and managers ready. Most portals let you change those details inside the report at no extra cost, so check them line by line. Pay with a card or an account on the portal, then save the receipt: it is your proof of filing until the record updates.
If the deadline has passed, file anyway as soon as you can. A late fee is usually cheaper than reinstating a dissolved company. Our guide to filing an annual report walks through the steps.
See also the state filing fees comparison for report fees next to formation and certificate fees.