United States / Tools / Annual report deadlines & fees by state
United States · tool
Annual report deadlines & fees by state
What each state wants from an LLC or a corporation, when it is due, and what it costs. All 51 jurisdictions, every row linked to the state’s own page and dated.
| You choose | an entity type and filter to the states you are registered in. |
|---|---|
| It shows | the report name, cadence, due rule, state fee and late penalty for all 50 states plus DC. |
| Every row carries its own official source | and verification date — and rows we could not confirm say so rather than pretending. |
A worked example
Delaware alone runs two regimes on one page: a corporation files an annual report with franchise tax, while an LLC files no annual report at all — a flat annual tax instead. Several states have no recurring report for one entity type and a strict calendar for the other. That asymmetry is why this table exists per entity, not per state.
| State | Report | Due | State fee | Late penalty |
|---|---|---|---|---|
| Alabama (AL)Official page | Business Privilege Tax Return (Form PPT) — functions as both tax return and entity-info report; no separate SOS annual report (annual) | Due the same day as the entity's federal tax return — typically March 15 for multi-member LLCs, April 15 for single-member LLCs. The initial BPT-IN is due within 2.5 months of formation. | Based on net worth, at a graduated rate. If the calculated tax is $100 or less, the entity is fully exempt and doesn't have to file a return (Act 2022-252, s.40-14(A)-22, Code of Ala. 1975). | ALDOR does not publish a BPT-specific late-penalty rate. Delinquency notices reference "interest and penalties" without a printed figure; general Code of Ala. 1975 penalty provisions apply. |
| Alaska (AK)Official page | Biennial Report (biennial) | Due before January 2 of the filing year. An LLC formed — or a foreign LLC registered — in an even-numbered year files every even-numbered year; one formed in an odd-numbered year files every odd-numbered year. It's delinquent if not filed before February 1 (AS 10.50.760(a)). | $100 for a domestic LLC, $200 for a foreign LLC (3 AAC 16.065(c)). | $25 for each year or part of a year of delinquency, plus an additional 10% of the total filing fee, if not filed before the Feb 1 deadline (3 AAC 16.065(c)-(d)). |
| Arizona (AZ)Official page | No recurring report | None — Arizona does not require LLCs to file an annual or biennial report. | Not applicable — no report is filed. | Not applicable. |
| Arkansas (AR)Official page | Annual LLC Franchise Tax Report (annual) | Due on or before May 1 each year. No extensions — the SOS form instructions state Acts 1046 and 1140 of 1991 eliminated them. Filing counts as timely if received by close of business May 1 or USPS-postmarked by midnight May 1. | $150 flat. Online filing adds a processing fee starting at $5. | $25 flat late-filing penalty, plus interest computed as (tax + penalty) x 0.000274 x days late. That 0.000274/day factor is the daily equivalent of 10% per annum (A.C.A. s.26-54-107 and s.26-54-114). |
| California (CA)Official page | Statement of Information (Form LLC-12) (biennial) | Due within 90 days of formation, then every 2 years during the calendar month the LLC was originally formed. There's a 6-month filing window around that anniversary. | $20, online filing only. | $250 ($50 for exempt organizations). The Franchise Tax Board assesses and collects it on the SOS's behalf once the SOS's delinquency notice goes unanswered for 60 days. Only the SOS can waive it. |
| Colorado (CO)Official page | Periodic Report (annual) | Due within a 5-month window centered on the entity's periodic-report month — 2 months before through 2 months after. The report month is set at formation and shown on the entity's Summary page. | $25. | $50 initial late fee, charged the day after the grace period closes. Entity status becomes 'Delinquent'. |
| Connecticut (CT)Official page | Annual Report (annual) | Fixed filing window each year: January 1 through March 31, regardless of formation date. | $80. | None. There's no late fee. Consequences are losing the Certificate of Legal Existence and possible administrative dissolution once more than one year in default (C.G.S. s.34-267g). |
| Delaware (DE)Official page | No recurring report | Fixed: due June 1 each year. | $400 flat annual tax. No proration, regardless of when the entity became active during the year. | $200 flat penalty, plus 1.5% interest per month on the tax and penalty. |
| District of Columbia (DC)Official page | Biennial Report (biennial) | First report due April 1 of the calendar year following formation or registration. Subsequent reports are due April 1 every second calendar year after that. | $300. | $100 late fee if filed within the 5-month grace window, by Sept 1. DLCP may administratively dissolve the entity if it's still unfiled after Sept 1. |
| Florida (FL)Official page | Annual Report (annual) | Due between January 1 and May 1 each year. The first report is due in that window the year after the articles became effective (Fla. Stat. s.605.0212(3)). | $138.75 total: a $50 annual-report fee (s.605.0213(5)) plus an $88.75 supplemental corporate fee (s.607.193(1)). | $400 flat late charge if paid after May 1 (s.607.193(2)(b)). Waived only if the LLC was administratively dissolved or revoked and later reinstated with the reinstatement fee. An LLC that hasn't filed also can't maintain or defend a court action (s.605.0212(6)). |
| Georgia (GA)Official pageUnverified | Annual Registration (annual) | Annual registration is due between January 1 and April 1 each year. A new LLC's first registration is due in that window the year after formation. Ga. Comp. R. & Regs. R. 590-7-22-.02 and 590-7-22-.03; statutory basis O.C.G.A. 14-11-1103. | Not confirmed on an official fee schedule. An unverified source cites $50 for LLCs plus a $10 online/mail service fee — treat as unconfirmed until read directly. | Not confirmed on an official fee schedule. GAC 590-7-22-.08 says only that failing to file with the correct fee may lead to administrative dissolution or revocation, with no dollar figure stated. An unverified source cites a $25 late fee. |
| Hawaii (HI)Official page | Annual Report (annual) | Due by the last day of the calendar quarter containing the anniversary of organization or registration: an anniversary in Jan 1-Mar 31 is due Mar 31; Apr 1-Jun 30 due Jun 30; Jul 1-Sep 30 due Sep 30; Oct 1-Dec 31 due Dec 31 (HAR 16-36-11.9 and 16-36-11.10, implementing HRS 428-210). No report is due in the year the LLC was organized (HRS 428-210(d)). No report is due in the year the entity was formed or registered. | $16.00 total: a $15.00 filing fee plus a $1.00 State Archives preservation fee. A $12.50 online-filing figure circulates in third-party guides but is not on any official Hawaii schedule — do not use it. | Penalties start 15 days after the due date and may be waived or reduced for good cause (HAR 16-36-13). The penalty amount itself is not published — the '$100 per 30 days' figure that circulates online is an unverified statutory ceiling, not a charged fee; don't use it. Reinstatement within 2 years costs $25.00 for both LLCs and profit corporations (BREG form X-4). |
| Idaho (ID)Official pageUnverified | Annual Report (annual) | Not confirmed. Idaho Code 30-21-213 requires domestic filing entities, including LLCs, to submit an annual report. Third-party sources report the deadline as the last day of the entity's anniversary month, filed via SOSBiz — unconfirmed against the statute text itself, which could not be opened. | Not confirmed as $0. No annual-report fee line appears on the Secretary of State's published fee schedule for LLCs, consistent with third-party claims of a $0 online fee — but no official page states $0 directly, and the actual fee only displays inside the login-walled SOSBiz portal. | Not confirmed. Idaho Code 30-21-601/602 reportedly gives an entity 60 days after service of notice to cure before administrative dissolution. No dollar late fee is published anywhere found — the consequence is dissolution risk, not a fine. Not independently confirmed by reading the statute. |
| Illinois (IL)Official pageUnverified | Annual Report (annual) | Not confirmed. No official Illinois source could be reached to verify the filing deadline. | Not confirmed. No official Illinois source could be reached to verify the fee. | Not confirmed. No official Illinois source could be reached to verify the late penalty. |
| Indiana (IN)Official pageUnverified | Business Entity Report (biennial) | Not confirmed. No official Indiana source could be reached to verify the filing deadline. | Not confirmed. No official Indiana source could be reached to verify the fee. | Not confirmed. No official Indiana source could be reached to verify the late penalty. |
| Iowa (IA)Official page | Biennial Report (biennial) | Filed every two years, between January 1 and April 1, in odd-numbered years. | $30 online via Fast Track Filing, or $45 by mail or in person. | No monetary late fee. Iowa sends a delinquency notice after April 1, then administratively dissolves (domestic) or revokes (foreign) the entity if still unfiled by August. Reinstatement is required after that. |
| Kansas (KS)Official page | Information Report (biennial) | Filed every 2 years, based on formation-year parity: entities formed in even years file in succeeding even years, odd in odd. For-profit entities are due April 15; nonprofits June 15. | $10 for a for-profit domestic or foreign LLC. | There's a 3-month grace period after the due date. After that the entity becomes 'forfeited' and can't file other documents until the past-due reports are filed and it's reinstated. |
| Kentucky (KY)Official page | Annual Report (annual) | Filing window is January 1 through June 30 each year; due by June 30. | $15. | No late fee is published. Failing to file by June 30 leads to administrative dissolution, and the entity is marked 'inactive and in bad standing.' |
| Louisiana (LA)Official page | Annual Report (annual) | Due each year on the anniversary date of formation or qualification. The first report is due on that anniversary in the year after formation or registration. | $30 for a domestic for-profit LLC. Rises to $35 for filings on or after 1 Oct 2026 (Act 921, 2026 Regular Session). | No flat late fee. Miss the deadline and the SOS issues a Notice of Intent to Revoke. You then have 30 days (60 days for foreign entities) to file before the charter is revoked. Reinstatement costs significantly more than an annual report. |
| Maine (ME)Official page | Annual Report (annual) | Due Jun 1 each year. The first report is due between Jan 1 and Jun 1 of the year after formation. | $85 for a domestic business entity. | A late filing penalty applies, but the SOS does not publish the dollar amount. Continued non-filing leads to administrative dissolution or revocation. |
| Maryland (MD)Official page | Annual Report & Business Personal Property Return (Form 1) (annual) | Due on or before April 15 each year (Tax-Property s.11-101). SDAT can extend the deadline to June 15 if you request electronically by April 15, or by paper by March 15 with a fee. No fax requests accepted. | $300 annual-report filing fee (Corporations & Associations s.1-203(b)) — the same $300 applies to corporations, LLCs and LLPs. The Business Personal Property Return is filed on the same Form 1. | Initial penalty of up to 1/10 of 1% of the total county assessment: minimum $30 for 1-15 days late, $40 for 16-30 days, $50 for over 30 days, capped at $500. Add 2% of that initial penalty for every 30-day period it stays unfiled. SDAT can abate the penalty for good cause (Tax-Property s.14-704). |
| Massachusetts (MA)Official page | Annual Report (annual) | Due on or before the anniversary of the date the original certificate of organization was filed. | $500 flat. There's no online discount or surcharge — ignore the $520 figure some third-party guides quote; it is not on the state's schedule. | No monetary late fee. Massachusetts sends no reminder notices, and delinquency leads to administrative dissolution. |
| Michigan (MI)Official page | Annual Statement (annual) | Due February 15 each year after organization or qualification. An LLC formed or qualified after September 30 skips the following February 15 filing (online filing opens October 15). | $25. Professional LLCs pay $75 instead. | No late fee for ordinary LLCs — the $50 penalty on LARA's fee list applies only to professional LLCs. After a two-year grace period, delinquency costs good standing, risks dissolution, and frees up the company name for others to use. |
| Minnesota (MN)Official page | Annual Renewal (annual) | Due December 31 each calendar year, starting the year after the articles of organization are filed (Minn. Stat. s.322C.0208(b)). | $0. The statute (s.322C.0208(b)) says no fee is required to file an annual renewal. | No monetary penalty. Miss the calendar year and the company faces administrative termination (domestic) or revocation of authority (foreign). Filing the renewal restores good standing. |
| Mississippi (MS)Official page | Annual Report (annual) | Due April 15 each year (filing opens January 1). | Not published on the fee schedule. | Failure to file can lead to administrative dissolution. |
| Missouri (MO)Official page | No recurring report | No recurring report is due. The Missouri Secretary of State's own FAQ says plainly: an LLC does not have to file an annual report. Missouri's LLC Act, RSMo 347.010-347.187, backs this up structurally — the section-title index covers formation (347.037), amendment (347.041), foreign registration (347.153-347.163), merger notices (347.129), and fees (347.179), but no section covers an annual or periodic report. The recurring registration-report requirement lives only in Chapter 351 (e.g. RSMo 351.122) and applies to corporations, not LLCs. | N/A. No recurring report exists for LLCs, so no report fee is published. Chapter 347's Fees section (RSMo 347.179) covers one-time filings — articles of organization, amendment, foreign registration — not a recurring report. | N/A. With no recurring report obligation, there is no late-filing penalty published for Missouri LLCs. |
| Montana (MT)Official page | Annual Report (annual) | Due April 15 each year. | Waived if filed before April 15. $35 if filed on or after April 15. | The $35 after-April-15 charge is the late cost. Keep not filing and the entity faces involuntary dissolution plus reinstatement costs. |
| Nebraska (NE)Official page | Biennial Report (biennial) | Due April 1 in odd-numbered years. Delinquent after June 16. | Not published on the SoS fee schedule. The statutory fee is presented at filing in the online system. | Delinquent after June 16. Administrative dissolution follows. |
| Nevada (NV)Official pageUnverified | Annual List of Managers/Managing Members + State Business License (annual) | Due on or before the last day of the month of the organization anniversary (NRS 86.263). | $150 annual list fee (NRS 86.263) plus a $200 State Business License fee for non-corporate entities (NRS 76.100) — combined, about $350. Not confirmed on an official state page. | Not confirmed on an official source. Reported figures: a $75 late fee for a late annual list, and a $100 penalty for late State Business License renewal — treat as unverified. |
| New Hampshire (NH)Official page | Annual Report (annual) | Due April 1 each year, fixed. | $100, filed online via QuickStart (includes a 'One Click' no-changes option). | $50 late fee, plus the report itself, to return to Good Standing if not filed by April 1. Mailed reports must be postmarked by April 1. |
| New Jersey (NJ)Official page | Annual Report (annual) | Due by the last day of the anniversary month of formation, every year. | $75, plus a $3 credit-card or $0.50 eCheck processing fee. | No direct late fee. Missing 2 consecutive years of filing triggers revocation of the certificate or business name; reinstatement costs $75. |
| New Mexico (NM)Official pageUnverified | Triennial Report (disputed / not yet confirmed in official rules) (needs-verification (search snippets describe 'triennial'; no official NM page opened confirms this)) | Not confirmed on an official source. If HB281 (2023 Regular Session, NM 56th Legislature, effective 7/1/2024) is accurately described in available search snippets, LLCs owe a triennial report due at the end of the third calendar month after the certificate of organization's effective date, then every 3 years in that month. | Not confirmed on an official source. | Not confirmed on an official source. One unverified snippet cites a $200 civil penalty for a foreign LLC's late triennial report — not usable as evidence yet. |
| New York (NY)Official page | Biennial Statement (biennial) | Due every 2 years, by the last day of the calendar month in which the original Articles of Organization were filed. | $9 | No monetary late fee is published, but failure to file leads to delinquent status and loss of good standing. |
| North Carolina (NC)Official page | Annual Report (annual) | Due April 15th of each year, starting the year after formation. | $203 online (a $200 base fee plus a $3 credit-card or $2 ACH electronic filing fee), or $200 by paper. | Not stated on the official fee page — see the Annual Report Filing Manual for detail. |
| North Dakota (ND)Official page | Annual Report (annual) | Due on or before November 15 each year (first report due the year after formation). Farm/ranch LLCs use April 15 instead. | $50 if filed by Nov 15. | $100 if filed after Nov 15. |
| Ohio (OH)Official page | No recurring report | No Secretary-of-State periodic report exists for Ohio LLCs. ORC Chapter 1706 (Ohio Revised Limited Liability Company Act) covers formation, articles of organization/amendment, statements of authority, and dissolution only — it contains no recurring compliance filing. | None — no periodic report exists, so no fee applies. | None — no periodic report exists, so no late penalty applies. |
| Oklahoma (OK)Official page | Annual Certificate (annual) | Due on the anniversary of when the articles of organization (or, for foreign LLCs, the registration) were filed. | $25 (18 OS 2055.2, per the Secretary of State's fee schedule). | No late fee published. |
| Oregon (OR)Official page | Annual Report (Renewal) (annual) | Due on the anniversary of the original Articles of Organization filing each year. The Corporation Division mails or emails a renewal notice about 45 days before the due date. | $100.00 for a domestic LLC renewal, per the Business Registry Fee Schedule. | No dollar late fee is published on the fee schedule or renewal page. Not renewing leads to delinquency and eventual administrative dissolution. A commonly cited $45-within-60-days late fee (tied to ORS 63.647) is not confirmed on an official page — do not treat it as fact. |
| Pennsylvania (PA)Official page | Annual Report (annual) | Filing window: January 1 to September 30 each year. | $7 | No monetary late fee for 2025/2026. Failure to file leads to administrative dissolution or termination, but that only starts applying to reports due in 2027, six months after the due date. |
| Rhode Island (RI)Official page | Annual Report (annual) | Filing window: February 1 to May 1 each year, starting the calendar year after registration. | $50 | $25 late fee assessed June 1, plus a $3.00 online processing fee. |
| South Carolina (SC)Official page | No recurring report | No recurring report exists for a standard SC LLC. | No fee — no recurring report exists. | No late penalty published — no recurring report exists. |
| South Dakota (SD)Official page | Annual Report (annual) | Due the 1st day of the anniversary month of formation. An early filing window exists, but sources disagree on its length — 30 days vs 2 months — so only the 1st-of-month due date is confirmed. | $55 online, $70 by paper. | $55 late fee for a delinquent annual report. |
| Tennessee (TN)Official pageUnverified | Annual Report (annual) | Due the 1st day of the 4th month after the LLC's fiscal year closes (April 1 for calendar-year filers), per Tenn. Code Ann. 48-249-1007. | $300 minimum, plus $50 per member above 6 members, capped at $3,000 (Tenn. Code Ann. 48-249-1007(d)). A separate $20 fee applies only if the report also changes the registered agent or office. | Not confirmed on an official page. Unverified reports describe a 60-day grace period, with dissolution risk after about 120 days past due — whether a monetary late fee (vs. dissolution only) applies is unclear. |
| Texas (TX)Official page | Franchise Tax Report (Public Information Report / Ownership Information Report required alongside it) (annual) | Fixed date: May 15 (next business day if May 15 falls on a weekend or holiday). | $0 if annualized total revenue is at or below the No-Tax-Due Threshold ($2,650,000 for 2026-2027 report years). Above that, 0.375% of taxable margin for retail/wholesale, or 0.75% for other businesses. | $50 flat penalty per late report, plus 5% of the tax due if paid 1-30 days late or 10% if paid more than 30 days late. Interest starts accruing 61 days after the due date. |
| Utah (UT)Official pageUnverified | Annual Report (renewal) (annual) | Due during the calendar month of the LLC's anniversary — the month the Certificate of Organization became effective, or for a foreign LLC the month it registered (Utah Code 48-3a-212, slated for repeal 10/1/2026 and moving to Utah Code 16-1a-212). | $18 per the FY2026 fee schedule, effective 2025-07-01 (not independently confirmed — see notes). | Unconfirmed reports describe a $10 late renewal fee if filed within 30 days of the due date, and administrative dissolution proceedings (Utah Code 48-3a-708) if not filed within 60 days. Neither figure is confirmed against the primary statute text. |
| Vermont (VT)Official page | Annual Report (annual) | Due within 3 months after the LLC's fiscal year end. | $45 (11 V.S.A. § 4033) | No flat late fee is published. Failure to file leads to termination; reinstatement costs $35. |
| Virginia (VA)Official page | Annual Registration Fee (fee-only assessment; no annual report content is filed with it) (annual) | Due by the last day of the twelfth month after the month the LLC was organized or registered to transact business, and by that date every year after (Va. Code § 13.1-1062). | $50 flat for all domestic and foreign LLCs (Va. Code § 13.1-1062). | $25 flat penalty if not paid within the time prescribed by § 13.1-1062. The SCC then mails a notice of assessment and impending cancellation (Va. Code § 13.1-1064). |
| Washington (WA)Official page | Annual Report (annual) | Due by the last day of the entity's anniversary month of formation or registration — that's the annual renewal expiration date. May be filed up to 180 days early. Statutory basis: RCW 23.95.255. SOS sends notice 30-90 days before expiration; failure to file leads to administrative dissolution under RCW 23.95.605/.610. | $70 (WAC 434-112-085). Late-filing penalty authority is separately established in RCW 23.95.260. | $25 delinquent fee, assessed once the entity's status goes delinquent after the expiration date (WAC 434-112-085); RCW 23.95.265 allows the Secretary to waive penalty fees in some cases. Reinstatement after administrative dissolution costs $140 plus all delinquent annual report fees. |
| West Virginia (WV)Official page | Annual Report (annual) | Must be filed between January 1 and June 30 each year, starting the calendar year after registration. This is a fixed calendar window, not an anniversary-month rule. | $25 | $75 total (a $25 base fee plus a $50 late fee) if filed after June 30. Continued non-filing risks administrative dissolution or revocation. |
| Wisconsin (WI)Official pageUnverified | Annual Report (annual) | Not independently verified. Domestic LLC: due by the end of the calendar quarter in which articles of organization were filed. Foreign LLC: due during the first calendar quarter of the year after registration. | Not confirmed against an official source. Reported figures: domestic LLC $25 online / $40 paper; foreign LLC $65 online / $80 paper. | Not confirmed. Reported: no monetary late fee, but loss of good standing and administrative dissolution after missed reports. Reinstatement figures ($100 + $25/report) also unconfirmed. |
| Wyoming (WY)Official page | Annual Report (license tax) (annual) | Due 1st of the LLC's organization-anniversary month each year (e.g., organized May 15, due May 1 every year after). May be filed up to 120 days early. The entity becomes delinquent on the second day of the month after the due date. W.S. 17-29-209. | License tax is $60 or two-tenths of one mill on the dollar ($.0002) of the LLC's Wyoming-located capital, property and assets, whichever is greater — so assets of $300,000 or less pay the flat $60 minimum (W.S. 17-29-209/17-29-210). Online filing adds a 2.4% (min $1) card-processing fee; e-filing isn't allowed if the fee exceeds $500. | No separate dollar late fee. The entity becomes delinquent the day after the due-date month ends, and is administratively dissolved if the report isn't filed within 60 days of the due date. No reinstatement is permitted after 2 years in dissolved status. |
An estimate, not a quote. Each state's own filing office produces the figure that actually applies to you — check there before you rely on a number. 51 shown for LLCs. 9 are marked unverified: those states block automated reading, so the figures come from cross-checking rather than a direct read of the state's own page. States change fee schedules on their own calendars.
Would you rather we handled it?Every state you registered in runs its own clock. Miss one and the company drifts toward administrative dissolution.
What to do with this number: Find your states — formation state plus every state you registered in as a foreign entity — and put each due rule on your compliance calendar. The linked official page on each row is the figure that governs; a missed report walks a company toward administrative dissolution, which costs far more to undo than the report ever did.
Every row above carries its own official source link and verification date — the table is the source surface. The related service, if you want the calendar handled rather than looked up: annual report & franchise tax compliance.