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Key takeaways
- Most states want a short report every year or two. It confirms your address and registered agent; it isn't a financial report.
- A few states have no LLC report at all, including Ohio, Arizona and Missouri. Delaware charges a flat yearly tax instead.
- Miss it and you can lose good standing, pay a penalty, and eventually have the company dissolved. Filing takes about fifteen minutes.
What an annual report is
Despite the name, an LLC annual report has nothing to do with accounts. It's a short confirmation that the state's record is still right: your principal address, your registered agent, and in some states the names of the managers or members. You confirm or correct, pay the fee, and you're done until next time.
The name changes from state to state. California calls it a Statement of Information and wants it every two years. New York calls it a Biennial Statement. Michigan says Annual Statement and Utah says Annual Renewal. Texas runs it through the Comptroller as a franchise tax report with a Public Information Report. Delaware skips the report for LLCs and charges a flat yearly tax, which rises from $300 to $400 with the payment due June 1, 2027.
What's the same everywhere: there's a due date, there's usually a fee, and the state will eventually dissolve a company that ignores both.
How to file one
- Find your due date. Some states use one date for everyone (Florida May 1, North Carolina April 15, Michigan February 15). Others tie it to the month you formed (Illinois, Utah, California). The table below has each.
- Open your state's business website and find your company.
- Confirm or update the address, the agent, and the managers or members. In many states, the annual report is also the free way to record a new agent.
- Pay by card and save the confirmation.
It takes about fifteen minutes. Services charge around $100 plus the state fee to do it for you. Whether that's worth it depends on how much you trust your calendar.
Annual report rules by state
All 50 states and DC
| State | Report | When it's due | Fee | Source |
|---|---|---|---|---|
| Alabama | Business Privilege Tax Return and Annual Report | Due on the same date as the LLC's federal income tax return, the 15th day of the 3rd month after the tax year begins. A new LLC files the initial return (Form BPT-IN) within two and a half months after it forms. | See noteCalculated on net worth. For tax years beginning after December 31, 2023, tax of $100 or less is fully exempt and no return is required. | Official |
| Alaska | Biennial Report | January 2 every two years: in even-numbered years if the LLC was formed in an even-numbered year, and in odd-numbered years if it was formed in an odd-numbered year. Filing opens October 2 of the year before. | $100 | Official |
| Arizona | None | Not required | None | Official |
| Arkansas | Annual LLC Franchise Tax Report | On or before May 1 each year, for the year ending the previous December 31. There are no extensions. | $150Flat fee for every LLC. | Official |
| California | Statement of Information | Within 90 days of forming, then every two years during a six-month window that ends on the last day of the month you formed. | $20 | Official |
| Colorado | Periodic Report | Every year. File any time from two months before to two months after the "Periodic report month" on the Summary page. For a January month, the report is due by March 31. | $25Online only. | Official |
| Connecticut | Annual Report | Filed online every year between January 1 and March 31. | $80 | Official |
| Delaware | LLC Annual Tax | June 1 each year, for the prior tax year. | $400Was $300 through tax year 2025. The $400 rate applies to tax year 2026, paid by June 1, 2027. There's no proration. | Official |
| District of Columbia | Biennial Report | By April 1 of the year after the LLC registers, then by April 1 every two years. | $300 | Official |
| Florida | Annual Report | Between January 1 and May 1 every year. | $138.75 | Official |
| Georgia | Annual Registration | Between January 1 and April 1 each year, starting the year after the LLC is formed. | $60$50 plus a $10 service charge. | Official |
| Hawaii | Annual Report | By the end of the calendar quarter that contains your registration date: March 31, June 30, September 30 or December 31. No report is due in the year you register. | $12.50Online fee. The paper fee is $15. | Official |
| Idaho | Annual Report | Every year by close of business on the last day of the month the LLC was formed, starting one year after formation. | See noteNo fee under Idaho Code 30-21-214. | Official |
| Illinois | Annual Report | Before the first day of the LLC's anniversary month, every year. | $75 | Official |
| Indiana | Business Entity Report | Every two years, in the anniversary month of the date the LLC was formed. The Secretary of State can accept the report during the 90 days before the due month. | $20$20 filed electronically and $50 on paper under IC 23-0.5-9-34. The INBiz checkout total can be higher. | Official |
| Iowa | Biennial Report | Every odd-numbered year, from January 1 to April 1. The office's FAQ gives March 31, so file by then to be safe. The registered agent starts getting notices in January of the filing year. | $30$30 online through Fast Track Filing, $45 on paper. | Official |
| Kansas | Information Report | Every two years by April 15. LLCs formed in an even year file in even years, and LLCs formed in an odd year file in odd years. | $90$90 online, $110 on paper. | Official |
| Kentucky | Annual Report | Between January 1 and June 30 each year. | $15 | Official |
| Louisiana | Annual Report | On or before the anniversary of the LLC's organization, every year (La. R.S. 12:1308.1). | $35 | Official |
| Maine | Annual Report | Between January 1 and June 1 every year, starting the year after the LLC is formed. | $85 | Official |
| Maryland | Annual Report and Business Personal Property Return | April 15 each year, starting the year after the LLC is formed. | $300For the annual report only. The personal property tax return has no fee. Business Express adds a 3% technology fee online. Businesses approved by MarylandSaves can get the fee waived. | Official |
| Massachusetts | Annual Report | On or before the anniversary date of the original certificate of organization, every year. | $500A $20 expedite fee is added when filed online or by fax. | Official |
| Michigan | Annual Statement | February 15 every year. An LLC formed after September 30 skips the first February 15. | $25 | Official |
| Minnesota | Annual Renewal | By December 31 every calendar year. You can file any time during the year. | $0Free for LLCs. | Official |
| Mississippi | Annual Report | Between January 1 and April 15 every year. It must be filed online. | $0No fee for a Mississippi LLC. A foreign LLC pays $250. | Official |
| Missouri | None | Not required | None | Official |
| Montana | Annual Report | Between January 1 and April 15 each year, starting the year after the LLC is formed. | $0Waived if filed by April 15. $35 after April 15. | Official |
| Nebraska | Biennial Report | Between January 1 and April 1 of each odd-numbered year, starting with the odd-numbered year after the LLC is formed. Reports become delinquent after June 16. | $25$25 online, $30 on paper. | Official |
| Nevada | Annual List of Managers or Managing Members | By the last day of the anniversary month of the LLC's formation each year. The first (Initial) list is due by the last day of the month after formation. | $150Plus the $200 State Business License renewal, filed with the list. | Official |
| New Hampshire | Annual Report | Between January 1 and April 1 each year, starting the year after the LLC is formed. An LLC formed between December 1 and April 1 skips the report that first spring. | $100 | Official |
| New Jersey | Annual Report | Each year in the anniversary month of the LLC's formation, filed online. | $75 | Official |
| New Mexico | None | Not required | None | Official |
| New York | Biennial Statement | Every two years, in the calendar month the Articles of Organization were filed. | $9 | Official |
| North Carolina | Annual Report | April 15 each year, starting the year after the LLC is created. | $200$200 on paper. Online it's $203 by credit card or $202 by ACH, which includes the electronic filing fee. | Official |
| North Dakota | Annual Report | November 15 each year, starting the year after the LLC registers. Farm or ranch LLCs and authorized livestock farm LLCs file by April 15. | $50 | Official |
| Ohio | None | Not required | None | Official |
| Oklahoma | Annual Certificate | On the LLC's formation date each year, with a 60-day grace period. | $25 | Official |
| Oregon | Annual Report | Every year by the LLC's anniversary date. The Corporation Division mails a notice ahead of the date. | $100 | Official |
| Pennsylvania | Annual Report | By September 30 each year for LLCs, starting the year after formation. The filing window opens January 1. | $7 | Official |
| Rhode Island | Annual Report | Between February 1 and May 1 each year, starting the calendar year after the LLC registers. | $50Plus a $2.50 enhanced access fee when filed online. | Official |
| South Carolina | None with the Secretary of State | The Secretary of State has no annual report form for LLCs. An LLC that elects to be taxed as a corporation files the CL-1, Initial Annual Report of Corporations, with the Department of Revenue within 60 days of starting business in South Carolina. | See noteThe CL-1 fee is $25 when it applies. | Official |
| South Dakota | Annual Report | Due every year on the 1st day of the anniversary month of the initial filing. You can file starting 2 months before the due date. | $55$55 online, $70 on paper. | Official |
| Tennessee | Annual Report | On or before the 1st day of the 4th month after the LLC's fiscal year ends. If no fiscal year end month is chosen, the state uses December, so the report is due April 1. | $300$300 minimum, plus $50 per member over 6, up to $3,000. | Official |
| Texas | Franchise Tax Report and Public Information Report | May 15 each year, or the next business day if it falls on a weekend or holiday. The first report is due May 15 of the year after the LLC became subject to the tax. | $0No filing fee. For 2026 and 2027 reports, an LLC with annualized total revenue at or below $2,650,000 owes no tax and doesn't file a No Tax Due Report, but it still has to file a Public Information Report. | Official |
| Utah | Annual Report | By the last day of the LLC's anniversary month (the month it was formed) each year. You can file up to 60 days early. | $18Includes a $5 surcharge for the state's single sign-on portal. | Official |
| Vermont | Annual Report | Within the first three months after the fiscal year end on record. Find the fiscal year end on the business record. | $45Domestic LLC. A foreign LLC pays $170. | Official |
| Virginia | Annual Registration Fee | Due by the last day of the month the LLC was organized, every year after formation. The SCC sends the assessment two months before the due date, and you can't pay before it's assessed. | $50 | Official |
| Washington | Annual Report | By the last day of the month the LLC was formed, every year. You can file up to 180 days before that date. | $70 | Official |
| West Virginia | Annual Report | By June 30 each year, for every LLC formed on or before December 31 of the previous year. Notices go out in January. | $25$1 extra online. | Official |
| Wisconsin | Annual Report | Every year after the year of formation, by the last day of the calendar quarter the LLC was formed in (March 31, June 30, September 30, or December 31). | $25$25 online, $40 on paper. | Official |
| Wyoming | Annual Report | On or before the first day of the LLC's formation anniversary month each year. You can file up to 120 days early. | $60$60 or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. Online filing adds a payment processor convenience fee. | Official |
No state matches that. Try its full name or two-letter code.
State fees only, before any service charges. Tap a state's name to open its full guide.
If you missed it
It usually goes in this order: a late fee or penalty (where the state has one), then "not in good standing", then administrative dissolution after a notice period. Until the company is dissolved, the fix is the same: file the missed report and pay the fee plus any penalty.
After dissolution, the fix is reinstatement. You file the missed reports, pay the fees, and pay a reinstatement fee. A few examples from the states' own fee pages: North Carolina charges $100, Michigan $50 plus $25 for each missed year, Illinois $200 plus $100 for each year after the first, and Utah $54 plus $18 for each missed year and a $10 late fee. Time limits vary, and Utah now lets you reinstate at any time. The entity status guide explains each state's terms.
One thing not to do: decide the company is gone because the state dissolved it, and walk away. In California, the $800 franchise tax is owed every year until the LLC is formally cancelled. Either reinstate it or close it properly; the dissolution guide covers how.
Other filings the state will want
- Change of registered agent. When your agent moves or you switch services. Free to $50 depending on the state. See the registered agent page.
- Amendments. Changing the company name or, in some states, how it's managed. Each state charges its own fee.
- Foreign registration. When you start doing business in a second state. Similar to forming, and most states ask for a certificate of good standing from home.
- Certificate of good standing. Not a filing, but a document you order when a bank, buyer or another state asks for proof. See the guide.
- Dissolution or withdrawal. When you close, or leave a state.
Frequently asked questions
What is an LLC annual report?
A short filing that confirms or updates the company's basic details with the state: the address, the registered agent, and in many states the managers or members. It isn't a financial report. Fees run from nothing (Idaho and Minnesota charge no fee) to $500 a year (Massachusetts).
Does every state require an annual report?
No. Ohio, Arizona and Missouri have none for LLCs. Several states ask every two years instead, including California, New York, Alaska, Iowa and Indiana. Delaware replaces the report with a flat yearly tax. Pennsylvania started requiring one in 2025. The table on this page has every state.
How do I file an annual report for my LLC?
On the same state website where the LLC was formed. Find your company, confirm or update the details, and pay by card. It usually takes ten to fifteen minutes.
What happens if I don't file the annual report?
Depending on the state: a late fee (Florida $400, Illinois $100), loss of good standing, and eventually administrative dissolution. You can usually reinstate, but it costs more than filing on time.