Annual reports are the paperwork that keeps your LLC in good standing with the state. Miss the deadline and you risk late fees, administrative dissolution, or losing your liability protection until you cure the default. Every state handles this differently.
Here is what each state requires, when it is due, and what happens if you miss it. Deadlines change occasionally, so always confirm with your state’s Secretary of State before filing.
What an LLC annual report actually is
An annual report (sometimes called a periodic report, annual list, or statement of information) is a filing that confirms your LLC’s current information with the state: registered agent, principal office address, members or managers, and sometimes a summary of the entity’s status.
It is not a tax return. It does not show your revenue or profit. The state uses it to keep its business registry accurate and to collect a recurring fee. Most states charge between $10 and $300 per year for the filing.
Consequences of missing the deadline
States handle missed deadlines in roughly three tiers:
Tier 1: late fee only. You pay a penalty ($25-$100 typically) on top of the normal filing fee. Your LLC stays in good standing. Examples: Arkansas, Colorado, Idaho.
Tier 2: loss of good standing. Your LLC is marked “not in good standing” or “delinquent.” You cannot get a certificate of good standing, which means you may have trouble opening bank accounts, signing contracts, or qualifying to do business in other states. Reinstatement usually requires paying the missed fee plus a reinstatement fee.
Tier 3: administrative dissolution. After 60 days to 2 years of missed filings (depending on the state), the state dissolves your LLC. You lose liability protection until you reinstate. Any contracts you sign during the dissolved period may not be enforceable as an LLC. Reinstatement costs more and sometimes requires additional filings.
Every state starts in Tier 1 and escalates. The timeline and severity vary.
State-by-state deadlines (selected examples)
The table below covers commonly-queried states. Follow the state link for full detail including fee, reinstatement process, and penalty specifics.
| State | Annual Report Due | Fee |
|---|---|---|
| Alabama | April 15 | $50 |
| Alaska | January 2 (biennial) | $100 |
| Arizona | Not required | N/A |
| Arkansas | May 1 | $150 |
| California | Anniversary month (biennial) | $20 |
| Colorado | Anniversary month | $10 |
| Connecticut | March 31 | $80 |
| Delaware | June 1 (franchise tax) | $300 |
| Florida | May 1 | $138.75 |
| Georgia | April 1 | $50 |
| Hawaii | Anniversary quarter | $15 |
| Illinois | Before 1st day of anniversary month | $75 |
| Indiana | Anniversary month (biennial) | $30 |
| Iowa | April 1 (biennial, odd years) | $60 |
| Kansas | April 15 | $50 |
| Kentucky | June 30 | $15 |
| Louisiana | Anniversary date | $35 |
| Maine | June 1 | $85 |
| Maryland | April 15 | $300 |
| Massachusetts | Anniversary date | $500 |
| Michigan | February 15 | $25 |
| Minnesota | December 31 | $0 (on-time) |
| Mississippi | April 15 | $25 |
| Missouri | Not required | N/A |
| Montana | April 15 | $20 |
| Nebraska | April 1 (biennial, odd years) | $10 |
| Nevada | Anniversary month | $350 (list + license) |
| New Hampshire | April 1 | $100 |
| New Jersey | Anniversary month | $75 |
| New Mexico | Not required | N/A |
| New York | Anniversary month (biennial) | $9 |
| North Carolina | April 15 | $200 |
| North Dakota | November 15 | $50 |
| Ohio | Not required | N/A |
| Oklahoma | Anniversary date | $25 |
| Oregon | Anniversary date | $100 |
| Pennsylvania | September 30 (biennial) | $7 |
| Rhode Island | November 1 | $50 |
| South Carolina | Not required (unless C-corp elected) | N/A |
| South Dakota | Anniversary month | $50 |
| Tennessee | April 1 | $300+ |
| Texas | May 15 (Public Information Report) | $0 (for most) |
| Utah | Anniversary month | $18 |
| Vermont | March 15 (fiscal year) | $35 |
| Virginia | Last day of anniversary month | $50 |
| Washington | Anniversary month | $60 |
| West Virginia | July 1 | $25 |
| Wisconsin | Anniversary quarter | $25 |
| Wyoming | Anniversary month | $60 minimum |
Common deadline patterns
Anniversary-based filings: around half the states tie your annual report due date to the month your LLC was originally formed. If you filed in March, your report is due each March. This spreads filings across the year but makes it easy to forget if you do not have a system.
Fixed-date filings: states like Florida (May 1), Georgia (April 1), and Kansas (April 15) use a fixed calendar date for all LLCs. These are easier to remember but can bunch up with other tax deadlines in spring.
Biennial filings: a few states (California, Alaska, Indiana, Iowa, Nebraska, New York, Pennsylvania) require reports every two years instead of annually. Lower administrative burden but easier to forget because the reminder cadence is longer.
No report required: Arizona, Missouri, New Mexico, Ohio, and South Carolina (for standard LLCs) do not require any periodic report. These states rely on franchise tax or business license renewals instead.
What to do if you missed a deadline
- Check your LLC’s status. Most Secretary of State websites let you look up your LLC by name and show whether you are in good standing, delinquent, or dissolved. Start there.
- File the missed report immediately. File all missed years, most recent first. The state will calculate the late penalties and total due.
- Pay the reinstatement fee if needed. If your LLC was administratively dissolved, most states require a reinstatement form and fee (typically $100-$500) on top of the missed filings.
- Confirm good standing. After filing, pull a fresh certificate of good standing to make sure the state has processed your reinstatement. Do not rely on the confirmation email alone.
- Set a reminder system. Your registered agent may offer a compliance reminder service. Most do this as a value-add. Alternatively, put the deadline in your calendar with a 30-day and 7-day advance alert.
How to avoid missing deadlines
The simplest prevention is a registered agent service that includes compliance reminders. Most reputable services (Northwest, ZenBusiness, LegalZoom) email you before your filing is due. If you are self-filing without a paid registered agent service, block 30 minutes on your calendar on January 1 to look up the deadlines for each state where you have an LLC and add them to your personal calendar.
If you have LLCs in multiple states, consider consolidating compliance to a single registered agent provider that handles all states. The per-state reminder is not worth managing separately across providers.
Frequently asked questions
What if my LLC has zero activity this year?
You still file the annual report. The report confirms your existence and registered agent, not your activity level. A dormant LLC with no revenue is still required to file on time.
Can I file annual reports for multiple years at once?
Yes. Most states let you file all missed years in a single submission. Fees and late penalties are calculated per year missed. If your LLC has been dissolved, you will also need a reinstatement filing.
Does my registered agent file the annual report for me?
Not automatically. A registered agent receives service of process, not filings on your behalf. Some registered agent services offer annual report filing as a paid add-on. Most do not include it by default.
What is the difference between an annual report and a franchise tax?
An annual report is a compliance filing that updates your LLC’s information. A franchise tax is a tax on the privilege of doing business in the state, often calculated based on capital or assets. Some states (Delaware, Tennessee, Texas) charge both. Some states charge a “franchise tax” that is really just a flat annual fee.
This article is for educational purposes only. Annual report fees and deadlines change. Verify current requirements with each state’s Secretary of State before filing.