LLC Annual Report Requirements by State (2026)
Each state's LLC annual or biennial report: due date, fee and late penalty.
| State | Annual report |
|---|---|
| Alabama | The Secretary of State's fee schedule lists a $10.00 annual report (collected by the Department of Revenue) only for corporations; it does not list an annual report for LLCs. Instead, LLCs doing business in Alabama file the Business Privilege Tax return with the Alabama Department of Revenue (see state taxes). For pass-through entities, that return's due date matches the due date of the entity's federal income tax return, and the tax is due by the original due date. Alabama Secretary of State Fee Schedule; Alabama Department of Revenue, 2026 Form PPT Instructions (Act 2017-363) |
| Alaska | Alaska requires a biennial report (every two years), due before January 2 of the filing year and delinquent if not filed before February 1. LLCs formed in an even-numbered year file in even-numbered years; those formed in an odd-numbered year file in odd-numbered years. The report lists the registered agent, managers or members, and each person owning at least 5%. A new LLC must also file an initial report within six months after organizing. AS 10.50.750, 10.50.755, 10.50.760 |
| Arizona | The ACC states: "No, LLCs are not required to file annual reports. Only corporations are required to file annual reports." ACC Business Services FAQs (LLCs, question 17) |
| Arkansas | Arkansas LLCs file an annual LLC Franchise Tax Report with the Secretary of State. The Secretary of State's 2024 LLC franchise tax form says reports and taxes are due on or before May 1, that all limited liability companies pay $150.00, and that a late filing adds a $25.00 penalty plus interest. Franchise taxes keep accruing until the LLC is formally dissolved or withdrawn, and an LLC that has not paid cannot make other filings. Arkansas Secretary of State, LLC Franchise Tax Report form (2024); A.C.A. §§ 26-54-107, 26-54-114; Doing Business in Arkansas handbook (2026) |
| California | California LLCs file a Statement of Information (Form LLC-12) within 90 days of registering and every two years after that, in the month of registration. The fee is $20.00. The Secretary of State warns that failing to file can lead to penalties assessed by the Franchise Tax Board and suspension or forfeiture. California Secretary of State, Statement of Information forms page, Statements of Information page, and Business Entities FAQs |
| Colorado | LLCs file a Periodic Report with the Secretary of State every year, online only. The report can be filed from two months before to two months after the entity's Periodic Report month (shown on its summary page) without penalty. The fee is $25.00, and the late filing penalty is $50.00. An LLC that does not file becomes delinquent; curing delinquency costs $100.00. Colorado Secretary of State Periodic Reports FAQs and Business Organizations Fee Schedule |
| Connecticut | Connecticut LLCs must file an annual report electronically with the Secretary of the State, online between January 1 and March 31 each year. The fee is $80. Annual reports must be filed online through Business.CT.gov. Conn. Gen. Stat. § 34-247k; Connecticut Secretary of the State, Domestic Annual Report Forms and Fees and Fee Schedule |
| Delaware | Delaware LLCs do not file an annual report. The Division of Corporations states: "There is no requirement to file an Annual Report." Instead, LLCs pay an annual tax (see state taxes). Delaware Division of Corporations, LLC/LP/GP Franchise Tax Instructions |
| District of Columbia | DC requires a biennial report (every two years), not an annual report. The first is due by April 1 of the year after the LLC is formed, and later reports by April 1 of every second year after that. The report lists the registered agent, principal office, and people who control or direct the entity. The fee is $300.00, plus a $100.00 late fee if filed late. D.C. Code § 29-102.11; DLCP Corporations Division Fees – Limited Liability Company |
| Florida | Florida LLCs file an annual report with the Division of Corporations each year. The fee is $138.75 (including a supplemental fee). Reports filed after May 1 (11:59 p.m. EST on Friday, May 1, 2026 for this year) incur a $400 late fee, for a total of $538.75. Annual reports must be filed by the third Friday in September to avoid administrative dissolution. Florida Division of Corporations, Annual Report page and LLC Fees |
| Georgia | Georgia LLCs file an annual registration with the Secretary of State every year between January 1 and April 1. It can be filed online (including "One Click" registration if nothing has changed) or by mail, and can cover the current year or 2 or 3 consecutive years. Mailed registrations carry an additional $10 service charge and must be postmarked by April 1 to avoid a $25 late fee. An LLC that does not file will be administratively dissolved. Georgia.gov, Renew an LLC; Register an LLC with Georgia Secretary of State |
| Hawaii | Hawaii LLCs file an annual report with BREG. The fee is $15.00. The due date depends on the registration date: registered January 1–March 31, due by March 31; April 1–June 30, due by June 30; July 1–September 30, due by September 30; October 1–December 31, due by December 31. An entity does not file a report in the same year it registers. Hawaii BREG FAQs; BREG LLC Fees page |
| Idaho | Idaho LLCs must file an annual report with the Secretary of State each year before the end of the month in which the LLC was formed, starting the year after formation. It lists the name, registered agent, principal office addresses and at least one governor. Most annual reports are filed online through SOSBiz; paper forms are available only by request. Idaho Code § 30-21-213; Idaho Secretary of State, Business FAQ and Business Forms page |
| Illinois | Illinois LLCs (and foreign LLCs admitted in Illinois) file an annual report with the Secretary of State within the 60 days before the first day of the LLC's anniversary month. The fee is $75 (plus $50 for each series with a certificate of designation). An LLC that has not filed before the first day of its anniversary month is declared delinquent and not in good standing; if it still has not filed by the first day of the second month after the anniversary month, the penalty is $100, plus $100 for each year or part of a year beginning with the second year of delinquency. 805 ILCS 180/50-1(b), 50-10(b)(11), 50-15 |
| Indiana | Indiana requires a Business Entity Report every other year (biennial) for for-profit entities such as LLCs, due in the anniversary month the LLC was created; it can be filed up to 90 days before that month. The Secretary of State lists the fee as $31 online or $50 by mail; the statute itself sets $20 for electronic filing and $50 for paper. If the report is not filed, the Secretary of State sends at least four reminders and administratively dissolves the entity after it is five months overdue; reinstatement is possible within 5 years. Indiana Secretary of State, Business Entity Reports page; IC 23-0.5-9-34 |
| Iowa | Iowa LLCs file a biennial report (every two years). The first is due between January 1 and April 1 of the first odd-numbered year after the year the LLC was formed, and later reports between January 1 and April 1 of each following odd-numbered year. The filing fee is set by the Secretary of State. Iowa Code § 489.212(3); § 489.122(4) |
| Kansas | Kansas LLCs file an Information Report every two years: businesses formed in even years file in even years, and those formed in odd years file in odd years. For-profit businesses, including LLCs, are due by April 15 of their reporting year. The fee is $90 online or $110 on paper. After the due date there is a three-month delinquency period; if the report still is not filed, the business forfeits and must reinstate. Kansas Secretary of State, Information Reports page; Form ILC (LLC Information Report) |
| Kentucky | All entities doing business in Kentucky must file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after formation. The fee is $15. A domestic entity that does not file by June 30 is administratively dissolved; to reinstate it must file a reinstatement application, obtain letters of good standing, and pay delinquent fees (the reinstatement penalty after administrative dissolution is $100.00). Ky. Secretary of State, Annual Reports; Business Filings Information; Fees |
| Louisiana | A Louisiana LLC must file an annual report with the Secretary of State on or before the anniversary date of its organization each year, listing its registered office, registered agent(s) and managers or members. The fee is $35. The report must be filed every year even if nothing has changed, and can be filed online. If the LLC receives a Notice of Intent to Revoke, it must file the annual report within 30 days of the notice (60 days for a foreign LLC) or its charter will be revoked, and reinstatement fees are significantly higher. La. R.S. 12:1308.1; La. Secretary of State, Forms & Fee Schedule; Business Filings FAQs |
| Maine | Each Maine LLC (and each foreign LLC authorized in Maine) must file an annual report with the Secretary of State. The first report is due between January 1 and June 1 of the year after the LLC was formed, and later reports between January 1 and June 1 each year; the office says the legal filing deadline is June 1. The fee is $85.00 for a domestic LLC ($150.00 for a foreign LLC). Reports can be filed online through Annual Reports Online or on a preprinted paper form. 31 MRSA §1665; Me. Secretary of State, Filing an Annual Report; Limited Liability Company Forms and Fees |
| Maryland | Every Maryland LLC (and every foreign LLC registered in Maryland) must file the Business Entity Annual Report (Form 1), which includes the business personal property return, by April 15 each year; a 60-day extension can be requested online. The filing fee for a domestic or foreign LLC is $300 (SDAT-certified family farms pay $100). A return postmarked after April 15 receives an initial penalty of 1/10 of one percent of the county assessment, plus interest of 2% of the initial penalty for each 30 days or part of 30 days it is late. Failure to file results in forfeiture of the LLC's right to do business in Maryland. Md. SDAT, 2026 Form 1 Business Entity Annual Report and instructions; SDAT Businesses page |
| Massachusetts | Every Massachusetts LLC must file an annual report with the state secretary setting forth the information required in the certificate of organization. The fee for filing the annual report is five hundred dollars ($500), paid at the time of filing. M.G.L. c. 156C, §12(c)-(d) |
| Michigan | Every Michigan LLC (and every foreign LLC authorized in Michigan) must file an annual statement listing its resident agent and registered office by February 15 each year. An LLC formed after September 30 does not need to file on the February 15 immediately after its formation. The fee is $25.00 through September 30, 2027, and $15.00 if paid after September 30, 2027. LARA says an LLC that fails to file the annual statement is no longer in good standing after two years, and its name becomes available to other entities. MCL 450.4207(3); MCL 450.5101(1)(g); LARA, Annual Filings |
| Minnesota | Beginning the calendar year after it files its Articles of Organization, a Minnesota LLC (and a foreign LLC) must file an annual renewal with the Secretary of State by December 31 of each calendar year. No fee is required to file the annual renewal. A domestic LLC that does not file its renewal is administratively terminated (a foreign LLC has its authority revoked); it may reinstate retroactively by filing a single annual renewal and paying a $25 fee. Minn. Stat. 322C.0208, 322C.0705, 322C.0706 |
| Mississippi | Under Mississippi law, all limited liability companies operating in Mississippi must file an Annual Report with the Secretary of State. The report can be filed on or after January 1 and is due by April 15 of that year, and it must be filed online. There is no fee for the annual report of a Mississippi LLC; the annual report of a foreign LLC is $250. Failure to file the annual report may result in administrative dissolution; reinstatement of a Mississippi LLC costs $50 (foreign LLC $100). Miss. Secretary of State, Annual Reports; Services & Fees Schedule |
| Montana | Domestic LLCs and foreign LLCs authorized to do business in Montana must file an annual report with the Secretary of State. The first report is due between January 1 and April 15 of the year after the LLC is organized (or authorized), and later reports are due between January 1 and April 15 each year. The Secretary of State may administratively dissolve a domestic LLC that fails for 140 days to file its annual report within the time required by law. MCA 35-8-208, 35-8-209 |
| Nebraska | Nebraska LLCs and foreign LLCs file a biennial report in odd-numbered years. The report is due between January 1 and April 1 of the odd-numbered year after the LLC was formed or authorized, and every second year after that; the Secretary of State lists it as delinquent June 16. An LLC whose report is not filed by the delinquency date is administratively dissolved (or, for a foreign LLC, has its authority revoked). Neb. Secretary of State, Annual/Biennial Reporting; Neb. Rev. Stat. § 21-125 |
| Nevada | Every Nevada LLC files an annual list of its managers or managing members with the Secretary of State on or before the last day of the month in which the anniversary of its organization falls; the fee is $150. The State Business License renewal fee of $200 is submitted with the annual list. A company that fails to file the list and pay the fee on time is in default, and a $75 penalty is added to the fee. NRS 86.263, 86.272, 76.130 |
| New Hampshire | Each domestic LLC and each registered foreign LLC files an annual report with the Secretary of State between January 1 and April 1 each year, starting the year after it was formed or registered (an LLC formed or registered between December 1 and April 1 does not file that year). The fee is $100, and an additional $50 late fee applies if the report or fee is not filed by April 1. The Secretary of State may administratively dissolve an LLC that fails to file its annual report or pay the fees within 60 days after they are due for 2 consecutive years. The reinstatement fee is $135 ($500 for late reinstatement). RSA 304-C:194, 304-C:191, II(f), 304-C:136 |
| New Jersey | Every domestic and foreign LLC files an annual report with the Division of Revenue and Enterprise Services; the fee is $75.00. The State's business portal says the report is due every year on the last day of the month in which the business was formed, and that the business is responsible for filing even if it gets no notice from the State. Under state law, if no annual report is filed for two consecutive years, a domestic LLC's certificate is moved to an inactive list (and a foreign LLC's certificate may be revoked); reinstatement requires paying a reinstatement fee, the current and all delinquent annual report fees, and a late filing fee. The LLC reinstatement fee is $75.00. Business.NJ.gov, Taxes and Annual Report; N.J. Division of Revenue and Enterprise Services, Registry Fee Schedules; N.J.S.A. 42:2C-26 |
| New York | Every LLC must file a statement with the Department of State every two years (the biennial statement), in the calendar month in which its articles of organization were filed. The statement gives the post office address where the Secretary of State will mail process served on the LLC. The filing fee is $9. The law allows the Tax Department and Department of State to collect this information on tax filing-fee forms instead. N.Y. Limited Liability Company Law §§ 301(e), 1101(c) |
| North Carolina | Each LLC (other than a professional LLC) must file an annual report with the Secretary of State. The first report is due by April 15 of the year after the calendar year in which the articles of organization became effective, and by April 15 of each year after that. The fee is $200.00. The report can be filed online. N.C. Gen. Stat. §§ 57D-2-24, 57D-1-22(a)(28); N.C. Secretary of State, File An Annual Report |
| North Dakota | LLCs file an annual report with the Secretary of State by November 15. The first report is due in the year after the calendar year the LLC was registered. The fee is $50. By statute, a late report adds a fifty-dollar late fee, and after the LLC is terminated for not filing, reinstatement costs one hundred thirty-five dollars. A business that does not file is placed in Not Good Standing and is typically terminated if the past-due report is not filed within 6 to 12 months. ND Secretary of State, LLC page and Maintain Registration (Annual Report); N.D. Cent. Code §§ 10-32.1-89, 10-32.1-92(25) |
| Oklahoma | Oklahoma and foreign LLCs file an Annual Certificate with the Secretary of State each year, due on the anniversary date of filing the articles of organization or registration. The fee is $25. An LLC that does not file and pay within sixty (60) days after the due date stops being in good standing (or, for a foreign LLC, registered). Reinstatement is listed with no fee. 18 O.S. § 2055.2; Oklahoma Secretary of State, Fees and Downloadable Business Forms |
| Oregon | Domestic and authorized foreign LLCs must deliver an annual report to the Secretary of State by the LLC's anniversary (the date each year exactly one or more years after its articles were filed). The report lists the registered agent and office, principal office, managers or at least one member, and primary business activity. The Secretary of State says you must keep your registration active while doing business in Oregon and most entities renew every year. ORS 63.787; Oregon Secretary of State, Oregon Start a Business Guide |
| Pennsylvania | Beginning in 2025, LLCs (domestic and foreign) must file an Annual Report [DSCB:15-146]. The fee is $7 for LLCs ($0 for LLCs with a not-for-profit purpose). LLC reports are due by September 30 each year, and the first report is due the year after formation or initial foreign registration. Beginning with reports due in 2027, an LLC that fails to file will be subject to administrative dissolution/termination/cancellation six months after the due date. Reinstatement costs $35 if filed electronically ($40 otherwise), plus $15 for each annual report not previously paid. Pennsylvania Department of State, Annual Reports; Fees and Payments |
| Rhode Island | LLCs file an annual report (Form 632) with the Department of State during the filing period February 1 – May 1. The Department's chart lists a $50 filing fee, a $2.50 enhanced access online fee, and a $25 late filing penalty applied June 1. The Department's LLC Welcome Packet says the report is due each year you are in business, and that failing to file an annual report does not dissolve the business. RI Department of State, File Your Annual Report; LLC Welcome Packet; R.I. Gen. Laws § 7-16-65(13) |
| South Dakota | LLCs and registered foreign LLCs must file an annual report with the Secretary of State. The fee is $55 filed electronically online or $70 on paper (including the $15 paper filing fee), and delinquent reports incur an additional $50 late fee. Under current law, the first report is due before the first day of the second month of the year following the year the LLC was authorized to transact business, and later reports by the same date each year; the Secretary of State's online Search Tool shows when a company's report is due. Starting January 1, 2027, an entity files either in its formation anniversary month each year or by January 31 each year, as it selects on its formation document (it can switch with a change-of-filing-date form). SDCL §§ 47-34A-211, 59-11-24, 59-11-25; South Dakota Secretary of State, Filing Fees and Annual Report instructions |
| Tennessee | LLCs file an annual report with the Secretary of State through TNCaB. The Secretary of State says the LLC annual report fee is $300 minimum up to a maximum of $3000, increasing by $50 per member for every member over 6 members, up to a maximum of $3,000. An entity that fails to file its annual report on time may be administratively dissolved; reinstatement (SS-9410) costs $70. Tennessee Secretary of State, Business FAQs; Business Forms and Fees |
| Texas | Texas LLCs do not file an annual report with the Secretary of State. LLCs subject to the state franchise tax file annually with the Comptroller of Public Accounts, and as part of the annual franchise tax report they file a Public Information Report listing officers, directors and managers. The annual franchise tax report is due May 15 (next business day if May 15 falls on a weekend or holiday). Texas Secretary of State, Formation FAQs (annual report); Texas Comptroller, Franchise Tax |
| Utah | All registered business entities, including LLCs, must file an annual report (also called a renewal) to stay active. The fee for a domestic or foreign LLC is $18 (including a $5 surcharge), and the late renewal fee is $10. Renewals are filed online by logging in with a UtahID and choosing "Renewals." An expired LLC can be reinstated for $54, plus $18 for each year the renewal was missed. Utah Division of Corporations and Commercial Code, Annual Report/Renewal Guide; Fiscal Year 2026 Fee Schedule |
| Vermont | LLCs renew their registration each fiscal year by filing an annual report within the first three months following the fiscal year end on record, online through the Online Business Service Center. The annual report fee is $45.00 for a domestic LLC and $170.00 for a foreign LLC. Keeping reports current is part of staying in good standing; reinstatement costs $35.00. Vermont Secretary of State, Annual/Biennial Reports; 11 V.S.A. § 4012(a)(15)-(17) |
| Virginia | Virginia LLCs do not file an annual report but pay an annual registration fee of $50.00 to the SCC, due by the last day of the month the LLC was organized or registered. The SCC sends an assessment about two months before the due date. Late payments get a $25 penalty, and an LLC that has not paid by the last day of the third month after the due date is canceled. Virginia SCC, Annual Registration Fees FAQs |
| Washington | An Annual Report must be filed every year to keep an LLC active. It is due by the business's expiration date, which is the last day of the month in which the business was first formed or registered, and can be filed up to 180 days early. The required filing fee is $70. An Amended Annual Report (to update information between reports) costs $10. Washington Secretary of State, LLC Filing Resource Page (Annual Report) |
| West Virginia | LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). Beginning July 1, 2026, an LLC that has filed five consecutive annual reports on time may elect to file a biennial report instead (fee $50). Late filers are assessed an administrative late fee of $50 for an annual delinquency ($100 for a biennial delinquency), and failure to file may lead to administrative dissolution or revocation. W. Va. Code §§ 59-1-2a, 31B-1-108(c); WV Secretary of State, Annual Reports |
| Wisconsin | A Wisconsin LLC files an annual report with DFI each year after the year it registered, during the calendar quarter in which its registration anniversary falls (due March 31, June 30, September 30 or December 31). The fee is $25.00 online or $40.00 on paper. Foreign LLCs file during the first calendar quarter (due March 31); fee $65.00 online or $80.00 on paper. An LLC that does not file becomes delinquent and, if not cured for an extended period, risks administrative dissolution. Wisconsin DFI, Business Entity FAQs (Annual Report); Business Entity Fees; Wis. Stat. § 183.0122(2)(a)17.-18. |
| Wyoming | Annual reports are due every year on the first day of the month in which the company was filed. With the report, an LLC pays an annual license tax of $60 or two-tenths of one mill on the dollar ($.0002), whichever is greater, based on the company's assets located and employed in Wyoming. Reports can be filed online. Reinstatement after dissolution for unpaid tax costs $100.00. W.S. 17-29-209(a); Wyoming Secretary of State, How to Create a Wyoming Company; Filing Fee Schedule |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.