What an annual report does
An annual report, called a statement of information, an annual list or a periodic report in some states, confirms or updates what the state's register says about an LLC: its principal address, its registered agent, and its members or managers. Filing it on time, with its fee, is what keeps the LLC active and in good standing. It is not a tax return, though a few states collect a tax with it.
Due dates and fees by state
| State | Report and fee | Due | Source |
|---|---|---|---|
| Alabama | Business privilege tax return each year (no separate report) | Form PPT is due on the same date as the corresponding federal income tax return; new entities file Form BPT-IN within 2.5 months after organizing (no extension). | revenue.alabama.gov |
| Alaska | $100 every two years | Biennial: due before January 2 of the filing year - even-numbered years if the LLC was organized in an even year, odd-numbered years if organized in an odd year (AS 10.50.760) | akleg.gov |
| Arizona | No annual report | — | azcc.gov |
| Arkansas | Franchise tax report due May 1 each year | On or before May 1 each year; penalty and interest after May 1 | sos.arkansas.gov |
| California | $20 every two years | Biennial, during the applicable filing period (every two years after the initial filing) | sos.ca.gov |
| Colorado | $25 periodic report each year | Annually; may be filed from two months before to two months after the entity's Periodic Report month (shown on the entity summary page) without penalty | sos.state.co.us |
| Connecticut | $80 each year | Annually; LLC filing period runs January 1 through March 31 | cga.ct.gov |
| Delaware | No annual report | — | corp.delaware.gov |
| DC | $300 every two years | First report due April 1 of the calendar year after registration, then by April 1 every two years | dlcp.dc.gov |
| Florida | $138.75 each year (Jan 1 to May 1) | Between January 1 and May 1 each year, starting the year after formation (F.S. 605.0212(3)) | leg.state.fl.us |
| Georgia | $60 annual registration each year ($50 + $10 service charge; Jan 1 to Apr 1) | April 1 each year (multi-year registrations for 2 or 3 consecutive years are available); $25 late fee after April 1 | georgia.gov |
| Hawaii | $12.50 online each year ($15 on paper) | By the end of the calendar quarter in which the LLC was registered (Mar 31, Jun 30, Sep 30 or Dec 31) each year; not required in the year of formation | cca.hawaii.gov |
| Idaho | Free annual report each year | Each year by the end of the month in which the LLC was formed (anniversary month), beginning the year after formation (Idaho Code § 30-21-213) | legislature.idaho.gov |
| Illinois | $75 each year | Before the first day of the LLC's anniversary month each year | ilsos.gov |
| Indiana | Business entity report every two years ($32 online, $50 by mail) | Every two years, by the end of the anniversary month of formation | in.gov |
| Iowa | $30 online every two years ($45 on paper) | Every odd-numbered year, between January 1 and April 1 | sos.iowa.gov |
| Kansas | Information report every two years, $90 online ($110 on paper) | Every two years by April 15 - even-numbered years if formed in an even year, odd-numbered years if formed in an odd year; 3-month delinquency period before forfeiture | ksrevisor.gov |
| Kentucky | $15 each year (by June 30) | Between January 1 and June 30 each year; domestic entities that miss June 30 are administratively dissolved | sos.ky.gov |
| Louisiana | $35 each year | Each year by the anniversary of formation (unconfirmed) | static.sos.la.gov |
| Maine | $85 each year (Jan 1 to Jun 1) | Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. § 1665) | maine.gov |
| Maryland | $300 annual report each year (due April 15) | April 15 each year | mgaleg.maryland.gov |
| Massachusetts | $500 each year | Each year on or before the anniversary date of the filing of the original certificate of organization | sec.state.ma.us |
| Michigan | $25 annual statement each year (by Feb 15) | February 15 each year | michigan.gov |
| Minnesota | Free annual renewal each year (by Dec 31) | By December 31 each calendar year, starting the year after formation (Minn. Stat. § 322C.0208) | revisor.mn.gov |
| Mississippi | Free annual report each year (by April 15) | Between January 1 and April 15 each year | sos.ms.gov |
| Missouri | No annual report | — | revisor.mo.gov |
| Montana | Annual report each year; fee waived if filed by April 15 ($35 after) | April 15 each year | sosmt.gov |
| Nebraska | Biennial report in odd-numbered years (about $28 online) | Odd-numbered years by April 1; delinquent June 16 (then administrative dissolution) | sos.nebraska.gov |
| Nevada | $150 annual list each year | Annually by the last day of the anniversary month of formation | nvsos.gov |
| New Hampshire | $100 each year (by April 1) | April 1 each year (beginning the year after formation) | sos.nh.gov |
| New Jersey | $75 each year | By the last day of the anniversary month of formation each year | nj.gov |
| New Mexico | Ask the office (unconfirmed) | — | sos.nm.gov |
| New York | $9 biennial statement every two years | Every two years during the calendar month in which the Articles of Organization were originally filed | dos.ny.gov |
| North Carolina | $203 online each year ($200 on paper), due April 15 | April 15 each year after the year of formation | sosnc.gov |
| North Dakota | $50 each year (by November 15) | November 15 each year, beginning the year after registration; late filing fee applies | sos.nd.gov |
| Ohio | No annual report | — | — |
| Oklahoma | $25 annual certificate each year (due on the filing anniversary) | Each year on the anniversary date of filing the articles of organization; notice is emailed only to the email address on record, and an LLC that has not filed within 60 days after the due date ceases to be in good standing | oklegislature.gov |
| Oregon | $100 each year (due on the anniversary date) | Each year by the anniversary date of the original filing (ORS 63.787); renewal notices are sent about 45 days before the due date | sos.oregon.gov |
| Pennsylvania | $7 each year (due January 1 to September 30) | Between January 1 and September 30 each year, starting the year after formation (annual reports began in 2025). Beginning with reports due in 2027, an LLC that does not file faces administrative dissolution six months after the due date and loses protection of its name; reinstatement costs $35 online ($40 paper) plus $15 per missed report. | pa.gov |
| Rhode Island | $52.50 online ($50 on paper) each year (due February 1 to May 1) | Between February 1 and May 1 each year, starting the calendar year after formation; failing to file or keep a registered agent leads to revocation proceedings | sos.ri.gov |
| South Carolina | None for most LLCs (LLCs taxed as corporations report to the Department of Revenue) | Not applicable for LLCs taxed as partnerships or disregarded entities. An LLC taxed as a corporation files the CL-1 Initial Annual Report of Corporations within 60 days of starting business and then an annual report with its SC1120 corporate return. | scstatehouse.gov |
| South Dakota | $55 online ($70 on paper) each year (due the 1st of the anniversary month) | Each year by the 1st day of the anniversary month of the original filing (may be filed up to two months early). An LLC becomes delinquent two months after the due date, owes the late fee, and may be administratively dissolved if it stays delinquent. A 2026 law (SL 2026, ch 203, effective January 1, 2027) lets entities choose either the anniversary month or a January 31 due date each year. | sdsos.gov |
| Tennessee | $300 minimum each year ($50 per member, up to $3,000), due by the 1st day of the 4th month after the fiscal year ends | On or before the first day of the fourth month after the close of the LLC's fiscal year (April 1 for a December fiscal year-end) (T.C.A. § 48-249-1017); failure to file can lead to administrative dissolution | sos.tn.gov |
| Texas | Public Information Report with the franchise tax report, due May 15 each year | May 15 each year (next business day if May 15 falls on a weekend or holiday) | comptroller.texas.gov |
| Utah | $18 each year (due by the last day of the anniversary month) | Each year by the last day of the anniversary month (the month the LLC was formed); may be filed up to 60 days early (Utah Code § 16-1a-212) | le.utah.gov |
| Vermont | $45 each year (due within 3 months after the fiscal year ends) | Each fiscal year, within the first three months after the fiscal year end on record; filed online | sos.vermont.gov |
| Virginia | $50 annual registration fee each year (due by the last day of the month the LLC was formed) | On or before the last day of the month in which the LLC was organized, each year starting the year after formation; the SCC sends the assessment about two months ahead. An LLC that has not paid by the last day of the third month after the due date is canceled. | law.lis.virginia.gov |
| Washington | $70 each year (due by the end of the month the LLC was formed) | Each year by the entity's expiration date: the last day of the month in which the LLC was formed; may be filed up to 180 days early | sos.wa.gov |
| West Virginia | $25 each year (due June 30) | Between January 1 and June 30 each year, starting the year after the LLC registers (11:59 p.m. June 30 under W. Va. Code § 59-1-2a(e); the Articles of Organization instructions say 'between January 1 and July 1'). Reminder notices are mailed or emailed in January. Failure to file can lead to administrative dissolution or revocation. | sos.wv.gov |
| Wisconsin | $25 online each year ($40 on paper), due by the end of the calendar quarter in which the LLC was formed | Each year starting the year after formation, by the end of the calendar quarter in which the formation anniversary falls (March 31, June 30, September 30 or December 31). Failure to file leads to delinquent status and can lead to administrative dissolution. | dfi.wi.gov |
| Wyoming | $60 minimum each year (due the first day of the month the LLC was formed) | On or before the first day of the anniversary month of formation each year (e.g. formed May 15, due May 1); may be filed up to 120 days early. Delinquent on the second day of the following month; administratively dissolved if not filed within 60 days after the due date. Reinstatement is possible only within two years. | sos.wyo.gov |
Fees and dates from each office's own pages and statutes, as the research recorded them; "unconfirmed" marks a fee read only through a search listing. A linked state has a page of its own, with what the report asks for, how to file it and what happens if it's missed. Each state's LLC formation guide carries its report in full.
State taxes and fees beside the report
Some states charge an LLC a yearly tax or fee of their own, apart from the report and from income tax. Several owe nothing below a threshold:
- Alabama: Business privilege tax based on net worth (no return needed if $100 or less).
- Arkansas: $150 a year franchise tax.
- California: $800 a year minimum franchise tax.
- Delaware: $400 a year annual tax, due June 1.
- DC: Unincorporated business franchise tax, $250 minimum a year once DC gross receipts pass $12,000.
- Kentucky: Limited liability entity tax, $175 minimum a year (Department of Revenue).
- Nevada: $200 a year state business license.
- New Hampshire: None due below $109,000 of gross business income (business profits tax, 7.5%) and $298,000 of gross receipts or enterprise value base (business enterprise tax, 0.55%).
- New York: LLC filing fee, $25 a year at $100,000 or less of New York-source gross income (Department of Taxation and Finance).
- Ohio: Commercial activity tax: none due at $6 million or less of taxable gross receipts (0.26% above).
- Oregon: Corporate Activity Tax above $1 million in Oregon commercial activity.
- Rhode Island: $400 minimum annual tax.
- Tennessee: Franchise and excise taxes (minimum franchise tax $100).
- Texas: Franchise tax (none due at or below $2.65 million in revenue for 2026-2027).
- Vermont: $250 minimum business entity tax each year.
- Washington: Business and occupation tax on gross receipts; none due under $125,000 a year of gross income for a business that doesn't collect retail sales tax.
- Wyoming: Paid with the annual report: $60 or 0.02% of Wyoming assets, whichever is greater.
If you miss the deadline
Alaska, Colorado, DC, Florida, Hawaii, Illinois, Kansas, Michigan, New Hampshire, Rhode Island, South Dakota, Washington and West Virginia add a late fee or penalty to the report fee, as the table shows. Every state eventually dissolves an LLC, or revokes a foreign LLC's registration, when its reports stay unfiled. Reinstating it means filing what's missing and paying the fees, often with a reinstatement fee on top, so a reminder a month before the due date costs far less.
Annual report guides by state
Common questions
Does every state require an LLC annual report?
No. Arizona, Delaware, Missouri and Ohio have no recurring report for an LLC, though some charge an annual tax instead. Every other state asks for a report every year or every two years.
How much does an LLC annual report cost?
From $7 in Pennsylvania to $500 in Massachusetts, by the fees each office publishes. Late filing adds a penalty in many states, among them Alaska, Colorado, DC, Florida and Hawaii.
When is an LLC annual report due?
It depends on the state. Some set one date for every LLC, like Florida's May 1 or North Carolina's April 15; others tie it to the month the LLC was formed, or to the end of that quarter. The table gives each state's rule.
What happens if an LLC doesn't file its annual report?
The state adds any late fee and, after a period it sets, dissolves the LLC administratively or revokes its registration. The owners can usually reinstate it by filing the missing reports and paying what's due, but until then the LLC isn't in good standing and may not be able to sue or get a certificate of good standing.
Is the annual report the same as a tax return?
No, in most states: it updates the LLC's public record, such as its addresses, registered agent and managers. Some states also charge an LLC a yearly tax or fee of their own, among them Alabama, Arkansas, California and Delaware; the page lists them.