Annual Report Requirements by State: Due Dates, Fees, and Penalties for All 50 States (2026)

Why Your Annual Report Is the Most Important Filing You Forget About

Annual reports (sometimes called "annual statements," "periodic reports," or "biennial reports") are filed with your state's Secretary of State (or equivalent agency) to keep your business entity in good standing. Miss one, and your state can administratively dissolve your LLC or corporation — meaning your business legally ceases to exist.

This isn't hypothetical. Hundreds of thousands of businesses are dissolved every year for failure to file annual reports. The consequences include:

• Loss of liability protection (your personal assets become exposed)
• Inability to sue or defend lawsuits in court
• Loss of your business name (someone else can register it)
• Difficulty opening or maintaining bank accounts
• Tax complications

The fix is simple: know your state's deadline, fee, and filing method. This guide covers all 50 states.

Complete 50-State Annual Report Reference

Alabama

• Entity types: LLCs and Corporations
• Report name: Annual Report (Corps), no annual report for LLCs (but Business Privilege Tax filed)
• Due date: Corporations: March 15; LLCs: April 15 (privilege tax return)
• Fee: Corporations: $10-$100 (based on capital); LLCs: $100 minimum privilege tax
• Where to file: Alabama Secretary of State / Department of Revenue
• Late penalty: Delinquency penalty + potential administrative dissolution

Alaska

• Report name: Biennial Report (every 2 years)
• Due date: January 2 of filing year
• Fee: $100 (corporation), $100 (LLC)
• Where to file: Alaska Division of Corporations, commerce.alaska.gov
• Late penalty: Involuntary dissolution after failure to file

Arizona

• Report name: Annual Report
• Due date: Varies by entity — due in anniversary month of formation
• Fee: $0 for LLCs, $45 for corporations
• Where to file: Arizona Corporation Commission, azcc.gov
• Late penalty: Administrative dissolution; $9 penalty for corps

Arkansas

• Report name: Annual Franchise Tax Report
• Due date: May 1
• Fee: $150 (corporation), $150 (LLC)
• Where to file: Arkansas Secretary of State, sos.arkansas.gov
• Late penalty: Revocation of corporate charter/LLC standing

California

• Report name: Statement of Information
• Due date: Corporations: annually within anniversary month; LLCs: every 2 years within anniversary month
• Fee: $25 (corporation), $20 (LLC)
• Where to file: bizfileOnline.sos.ca.gov
• Late penalty: $250 penalty; potential suspension by Franchise Tax Board

Colorado

• Report name: Periodic Report
• Due date: Annually in anniversary month of formation
• Fee: $10 (online)
• Where to file: Colorado Secretary of State, sos.state.co.us
• Late penalty: Administrative dissolution after 2 months delinquent

Connecticut

• Report name: Annual Report
• Due date: Anniversary month of formation
• Fee: $80 (LLC), $150 (corporation)
• Where to file: Connecticut Secretary of State, concord-sots.ct.gov
• Late penalty: Administrative dissolution

Delaware

• Report name: Annual Report (corps) / Annual Tax (LLCs)
• Due date: Corporations: March 1; LLCs: June 1
• Fee: Corporations: $50-$200,000+ (franchise tax based on authorized shares); LLCs: $300
• Where to file: Delaware Division of Corporations, corp.delaware.gov
• Late penalty: Corporations: $200 + 1.5%/month interest; LLCs: $200 + $1.5%/month. Failure = voiding of charter.

Florida

• Report name: Annual Report
• Due date: May 1
• Fee: $138.75 (LLC), $150 (corporation)
• Where to file: Florida Division of Corporations (Sunbiz), sunbiz.org
• Late penalty: $400 supplemental fee; administrative dissolution

Georgia

• Report name: Annual Registration
• Due date: April 1
• Fee: $50 (LLC and corporation)
• Where to file: Georgia Secretary of State, ecorp.sos.ga.gov
• Late penalty: Administrative dissolution

Hawaii

• Report name: Annual Report
• Due date: Annually, in quarter of anniversary month
• Fee: $15 (LLC and corporation)
• Where to file: Hawaii DCCA, hbe.ehawaii.gov
• Late penalty: Administrative dissolution

Idaho

• Report name: Annual Report
• Due date: Anniversary month of formation
• Fee: $0 (LLC and corporation)
• Where to file: Idaho Secretary of State, sos.idaho.gov
• Late penalty: Administrative dissolution

Illinois

• Report name: Annual Report
• Due date: Anniversary month of formation (first day)
• Fee: $75 (LLC), $75 (corporation)
• Where to file: Illinois Secretary of State, ilsos.gov
• Late penalty: $100 penalty; involuntary dissolution

Indiana

• Report name: Business Entity Report
• Due date: Biennially (every 2 years), anniversary month
• Fee: $32 (online), $50 (paper)
• Where to file: Indiana Secretary of State, inbiz.in.gov
• Late penalty: Administrative dissolution

Iowa

• Report name: Biennial Report (every 2 years)
• Due date: April 1 of odd-numbered years (corps); even-numbered years (LLCs formed in even years)
• Fee: $30 (corporation), $30 (LLC)
• Where to file: Iowa Secretary of State, sos.iowa.gov
• Late penalty: Administrative dissolution

Kansas

• Report name: Annual Report
• Due date: April 15
• Fee: $55 (LLC), $40 (for-profit corporation)
• Where to file: Kansas Secretary of State, sos.ks.gov
• Late penalty: $75 penalty for LLCs; forfeiture of corporate charter

Kentucky

• Report name: Annual Report
• Due date: June 30
• Fee: $15 (LLC and corporation)
• Where to file: Kentucky Secretary of State, sos.ky.gov
• Late penalty: Administrative dissolution

Louisiana

• Report name: Annual Report
• Due date: Anniversary month of formation
• Fee: $35 (LLC), $25 (corporation)
• Where to file: Louisiana Secretary of State, sos.la.gov
• Late penalty: Not in good standing; potential involuntary termination

Maine

• Report name: Annual Report
• Due date: June 1
• Fee: $85 (LLC), $85 (corporation)
• Where to file: Maine Secretary of State, maine.gov/sos
• Late penalty: Revocation after failure to file

Maryland

• Report name: Annual Report / Personal Property Tax Return
• Due date: April 15
• Fee: $0 (standard filing for most entities through SDAT)
• Where to file: Maryland SDAT, dat.maryland.gov
• Late penalty: $100+ penalty; not in good standing

Massachusetts

• Report name: Annual Report
• Due date: Anniversary date of organization
• Fee: $500 (LLC), $125 (corporation)
• Where to file: Massachusetts Secretary of the Commonwealth, sec.state.ma.us
• Late penalty: Administrative dissolution; one of the most expensive states for LLCs

Michigan

• Report name: Annual Report (corporations only; LLCs do not file annual reports in Michigan)
• Due date: May 15
• Fee: $25 (corporation); LLCs: N/A (no annual report required)
• Where to file: Michigan LARA, michigan.gov/lara
• Late penalty: Dissolution for corporations

Minnesota

• Report name: Annual Renewal
• Due date: December 31
• Fee: $0 (online for LLCs and corporations)
• Where to file: Minnesota Secretary of State, sos.state.mn.us
• Late penalty: Involuntary dissolution/revocation

Mississippi

• Report name: Annual Report
• Due date: April 15
• Fee: $0 (corporation), $0 (LLC)
• Where to file: Mississippi Secretary of State, sos.ms.gov
• Late penalty: Administrative dissolution

Missouri

• Report name: No traditional annual report for LLCs (but corps have annual registration)
• Due date: Corporations: anniversary month
• Fee: $0 (corporations, some types exempt)
• Where to file: Missouri Secretary of State, sos.mo.gov
• Late penalty: Administrative dissolution for corporations

Montana

• Report name: Annual Report
• Due date: April 15
• Fee: $20 (LLC and corporation)
• Where to file: Montana Secretary of State, sosmt.gov
• Late penalty: Administrative dissolution

Nebraska

• Report name: Biennial Report (every 2 years)
• Due date: April 1 of odd-numbered years (corporations); per SOS schedule (LLCs)
• Fee: $26 (corporation), $13 (LLC)
• Where to file: Nebraska Secretary of State, sos.nebraska.gov
• Late penalty: Administrative dissolution

Nevada

• Report name: Annual List of Officers/Managers
• Due date: Anniversary month of formation
• Fee: $150 (LLC), $150 (corporation) + $200 business license fee
• Where to file: Nevada Secretary of State, nvsos.gov
• Late penalty: $150 penalty; revocation

New Hampshire

• Report name: Annual Report
• Due date: April 1
• Fee: $100 (LLC and corporation)
• Where to file: New Hampshire Secretary of State, sos.nh.gov
• Late penalty: Administrative dissolution

New Jersey

• Report name: Annual Report
• Due date: Anniversary month of formation
• Fee: $75 (LLC and corporation)
• Where to file: New Jersey Division of Revenue, njportal.com
• Late penalty: $50 late fee; administrative dissolution

New Mexico

• Report name: No annual report required for LLCs or domestic corporations
• Due date: N/A
• Fee: N/A
• Where to file: N/A (New Mexico is one of the few states with no annual report)

New York

• Report name: Biennial Statement (every 2 years for LLCs); No annual report for corps (but franchise tax filing required)
• Due date: LLCs: anniversary month every 2 years; Corporations: varies by tax filing
• Fee: $9 (LLC biennial statement)
• Where to file: New York Department of State, dos.ny.gov
• Late penalty: Delinquency fees; potential suspension

North Carolina

• Report name: Annual Report
• Due date: April 15
• Fee: $200 (LLC), $25 (corporation)
• Where to file: North Carolina Secretary of State, sosnc.gov
• Late penalty: Administrative dissolution

North Dakota

• Report name: Annual Report
• Due date: November 15 (corporations); November 15 (LLCs)
• Fee: $50 (corporation), $50 (LLC)
• Where to file: North Dakota Secretary of State, sos.nd.gov
• Late penalty: Administrative dissolution or revocation

Ohio

• Report name: No annual report for LLCs; corporations file a biennial report
• Due date: Corporations: odd/even years based on last digit of charter number
• Fee: $0 (corporations, standard online filing)
• Where to file: Ohio Secretary of State, sos.state.oh.us
• Late penalty: Cancellation

Oklahoma

• Report name: Annual Certificate
• Due date: Anniversary month of formation
• Fee: $25 (LLC and corporation)
• Where to file: Oklahoma Secretary of State, sos.ok.gov
• Late penalty: Administrative dissolution

Oregon

• Report name: Annual Report
• Due date: Anniversary date of formation
• Fee: $100 (LLC and corporation)
• Where to file: Oregon Secretary of State, sos.oregon.gov
• Late penalty: Administrative dissolution

Pennsylvania

• Report name: Decennial Report (every 10 years — PA is unique)
• Due date: Every 10 years in year ending in "1" that corresponds to the entity (Corps: Jan 1–Dec 31 of applicable year)
• Fee: $70
• Where to file: Pennsylvania Department of State, dos.pa.gov
• Late penalty: Potential deemed cancellation (though PA is lenient)

Rhode Island

• Report name: Annual Report
• Due date: November 1 (corporations); anniversary date (LLCs)
• Fee: $50 (corporation), $50 (LLC)
• Where to file: Rhode Island Secretary of State, sos.ri.gov
• Late penalty: Revocation of charter; $25 late fee

South Carolina

• Report name: Annual Report
• Due date: Anniversary date of formation
• Fee: $0 (standard filing)
• Where to file: South Carolina Secretary of State, sos.sc.gov
• Late penalty: Administrative dissolution

South Dakota

• Report name: Annual Report
• Due date: Anniversary month of formation (corps); first day of anniversary month (LLCs)
• Fee: $50 (corporation), $50 (LLC)
• Where to file: South Dakota Secretary of State, sdsos.gov
• Late penalty: Administrative dissolution

Tennessee

• Report name: Annual Report
• Due date: April 1
• Fee: $300 (LLC), $20 (corporation base fee)
• Where to file: Tennessee Secretary of State, sos.tn.gov
• Late penalty: Administrative dissolution; $20 penalty for corps

Texas

• Report name: Franchise Tax Report (serves as annual report)
• Due date: May 15
• Fee: $0 if under no-tax-due threshold ($2.47M); otherwise based on revenue
• Where to file: Texas Comptroller of Public Accounts, comptroller.texas.gov
• Late penalty: 5% + 10% after 30 days; loss of right to sue; potential forfeiture

Utah

• Report name: Annual Renewal
• Due date: Anniversary month of formation
• Fee: $20 (LLC and corporation)
• Where to file: Utah Division of Corporations, corporations.utah.gov
• Late penalty: Administrative dissolution

Vermont

• Report name: Annual/Biennial Report
• Due date: March 15 (corporations annually); biennially for LLCs
• Fee: $45 (corporation), $35 (LLC)
• Where to file: Vermont Secretary of State, sos.vermont.gov
• Late penalty: Administrative dissolution

Virginia

• Report name: Annual Registration Fee
• Due date: Anniversary month of formation
• Fee: $50 (LLC and corporation)
• Where to file: Virginia SCC, scc.virginia.gov
• Late penalty: Certificate of existence automatically canceled

Washington

• Report name: Annual Report
• Due date: Anniversary month of formation
• Fee: $60 (LLC and corporation)
• Where to file: Washington Secretary of State, sos.wa.gov
• Late penalty: Administrative dissolution; $25 penalty

West Virginia

• Report name: Annual Report
• Due date: July 1
• Fee: $25 (LLC and corporation)
• Where to file: West Virginia Secretary of State, sos.wv.gov
• Late penalty: Administrative dissolution

Wisconsin

• Report name: Annual Report
• Due date: Anniversary quarter of formation
• Fee: $25 (LLC and corporation, online)
• Where to file: Wisconsin DFI, dfi.wi.gov
• Late penalty: Administrative dissolution

Wyoming

• Report name: Annual Report
• Due date: Anniversary month of formation (first day)
• Fee: $60 minimum (or $60 per $250,000 of assets in Wyoming)
• Where to file: Wyoming Secretary of State, wyomingbusinesscouncil.com
• Late penalty: Administrative dissolution; $50 penalty

What Happens If Your Business Is Dissolved?

Administrative dissolution means your entity is legally defunct. Consequences:

• No liability protection: LLC members or corporate shareholders can be held personally liable for business debts
• Cannot transact business: You can't legally enter contracts, sue, or defend lawsuits
• Name becomes available: Someone else can register your business name
• Tax implications: Some states treat dissolution as a taxable event

How to Reinstate

Most states allow reinstatement, but it costs more:

• File a reinstatement application
• Pay all back annual reports and fees
• Pay a reinstatement fee ($50-$500+)
• File all missing tax returns
• Wait for processing (1-8 weeks)

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