50-State Surveys › LLC Annual and Biennial Report Requirements by State
LLC Annual and Biennial Report Requirements by State
Must a limited liability company file a periodic state report, when is it due, what does it cost, and what happens if the report is late?
51 of 51 jurisdictions verified
every entry statute-checked, oldest 2026-07-16
What this survey covers
Keeping a limited liability company in good standing usually means filing a short periodic report with the state, a name, an address, a registered agent, sometimes a list of managers or members, and paying a fee. Miss it, and the consequences escalate on their own schedule: a late fee, loss of good standing, a bar on suing in the state's courts, and eventually administrative dissolution.
This survey answers, for each state and the District of Columbia, one practical question: does your LLC owe a periodic report, when is it due, what does it cost, and what happens if it is late? It covers the report obligation and its cadence, the due date and filing window, the filing office and method, the required information, the base fee and any clearly separate charge, the late fee and delinquency consequences, and the path from administrative dissolution back to good standing.
It deliberately stays in the Secretary of State (or equivalent agency) lane. It is not a tax survey. A state's franchise tax or income tax, California's $800 minimum tax, Texas's Comptroller franchise-tax and Public Information Report, Delaware's annual LLC tax, is a separate obligation with its own agency, deadline, and math, and is noted only where a state fuses it with the report itself.
How to read the table
Start with the first column. It tells you whether the state requires an annual report, a biennial report, some other periodic statement, or nothing at all. A handful of states, Arizona is the clearest example, impose no general periodic report on LLCs, so several of the remaining columns read "None," and the story for those states is what an owner does instead (usually just keeping the registered agent and formation record current).
Then read the frequency, due-date, and fee columns together. "Annual" versus "biennial" and a fixed date versus an anniversary-month window change your calendar; the fee and any online surcharge change your budget. The fee figure carries an as-of date because agencies change fees without touching the entity statute.
Finally, read the last two columns before you assume a missed deadline is minor. The late fee is only the first step; the more serious consequences are loss of good standing, a statutory bar on maintaining a lawsuit, and administrative dissolution, and getting back to good standing can cost far more than the original report.
Patterns across all 51 jurisdictions
Annual filing is the majority model, but the calendar is not uniform. Some states use a fixed statewide window, such as Florida's January 1-May 1 annual window. Others use an anniversary month, a formation quarter, or the end of the LLC's fiscal year. Eight jurisdictions use a biennial cycle instead: Alaska, California, the District of Columbia, Iowa, Indiana, Kansas, Nebraska, and New York. Even those split again, California uses a six-month anniversary window, while Nebraska uses January 1-April 1 of odd-numbered years. California's current statement statute and Nebraska's current biennial-report statute show the contrast.
Several states impose no general LLC periodic report: Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio, South Carolina, and Texas. Virginia is a related outlier, it collects an annual registration fee but no information report. A no-report answer does not mean no upkeep: these states commonly enforce registered-agent, office, tax, or event-driven filing duties instead. The clean negative comes from an official enumeration, not silence; Arizona's filing agency says directly that LLCs do not file annual reports, and New Mexico's official LLC rule lists the required filings without a report subsection. Arizona Corporation Commission guidance and New Mexico's current LLC filing rule.
Fees range from zero for an on-time filing in states such as Idaho, Minnesota, and Montana to $500 in Massachusetts. Tennessee scales the annual fee by member count, Wyoming ties its annual license fee to in-state assets, and Nevada collects a manager/member list fee beside a separate business-license renewal. Arkansas fuses its report with a flat franchise tax; Maryland combines the annual report with the business-personal-property return. Texas takes the opposite approach: its Public Information Report belongs to the Comptroller's franchise- tax system and is not a Secretary-of-State LLC report.
The late-fee column cannot predict the dissolution column. Idaho and Minnesota charge no on-time report fee, and many states impose no separate late surcharge, yet a missed filing can still end in cancellation or administrative dissolution. Florida instead adds a $400 late fee; Kansas combines an $85 penalty with forfeiture; West Virginia uses a $50 late fee. Cure periods also vary: some states act after one missed cycle, others wait for two consecutive reports, and reinstatement windows range from short statutory periods to no outside deadline. Pennsylvania is the clearest transition warning: annual reporting began in 2025, but dissolution enforcement starts with the 2027 cycle. Florida's current statute and Pennsylvania's official annual-report guidance.
The practical rule is to read cadence, window, fee, and enforcement together. A cheap report can carry a short cure period; an expensive report may have no late fee; and filing a missing report may restore entity status without repairing separate tax, license, contract, or lawsuit consequences. Each state row keeps those tracks separate.
Get this answered for your state
This survey compares every state side by side. Ezel applies your state's law to your specific situation and answers with citations to the statutes.
Scroll sideways in the table to see all columns →
| State | Periodic report obligation | Frequency and first report | Due date and filing window | Filing office and method | Required information | Filing fee and related charges | Late fee and delinquency | Dissolution, reinstatement, and cure |
|---|---|---|---|---|---|---|---|---|
| Alabama verified 2026-07-16 | None — Alabama LLCs do not file an annual or periodic report. The Department of Revenue stated that only for-profit and professional corporations were covered during the 2024 interim and that reports from other entities 'will NOT be accepted'; the corporation-only provision was then repealed (Ala. Code § 10A-2A-16.11) |
None — no initial or recurring LLC report |
None — no report deadline or filing window |
None for a periodic LLC report. The Alabama Secretary of State does not accept one. Alabama's separate Business Privilege Tax return is filed with the Department of Revenue and is outside this report survey |
None — there is no periodic LLC report to complete |
$0 report fee because no LLC report exists. Any Business Privilege Tax is a separate Department of Revenue tax filing, not a Secretary of State report |
None for a periodic report — no report means no report late fee or report delinquency |
Not applicable — Alabama has no missed-report dissolution or report-reinstatement process for LLCs because it imposes no LLC periodic report |
| Alaska verified 2026-07-16 | Yes — a biennial (every-two-years) report filed with the Division of Corporations, Business and Professional Licensing (Department of Commerce, Community, and Economic Development) (AS 10.50.750). Both domestic LLCs and foreign LLCs conducting affairs in Alaska must file. Alaska has no state income or franchise tax on LLCs, so this report and its fee are the main recurring state obligation |
Every two years, plus a one-time initial report. A newly organized LLC must file its first biennial report 'within six months after original organization' (§ 10.50.760(d)); the recurring biennial report is then due before January 2 of each filing year (§ 10.50.760(a)) |
Due 'before January 2 of the filing year' (§ 10.50.760(a)) — in practice, by January 1. An LLC that organized in an even-numbered year files every even year; one that organized in an odd year files every odd year. The report is 'delinquent if not filed before February 1' (§ 10.50.760(a)) |
The Division of Corporations, Business and Professional Licensing, within the Department of Commerce, Community, and Economic Development. File online through the Division's portal or on paper. The report is filed with the department (§§ 10.50.750, 10.50.760) |
The report must set out the company's name and jurisdiction of organization; the address of its Alaska registered office and the name of its registered agent (and, for a foreign LLC, its principal-office address in its home state or country); the names and addresses of the managers — or, if the LLC is not manager-managed, the members; and the name and address of each person owning at least a 5% interest, with 'the percentage of interest owned by that person in the company' (§ 10.50.755) |
$100 for a domestic LLC's biennial report and $200 for a foreign LLC's (3 AAC 16.065(c), as of 2026-07-16). No separate franchise tax is collected with the report. Alaska LLCs separately need a state business license, which is a different filing and fee |
A delinquent report owes a late charge of $25 'for each year or part of a year of delinquency,' plus 'an additional charge of 10 percent of the total amount of the filing fee' (3 AAC 16.065(c)–(d)); the report is 'delinquent if not filed before February 1' (§ 10.50.760(a)). The commissioner may involuntarily dissolve an LLC once it is 'delinquent six months in filing its biennial report or in paying a fee or a penalty' (§ 10.50.408(a)(1)), but only after mailed notice and a 60-day window to contest (§ 10.50.408(b)) |
If the LLC stays delinquent six months and does not respond to the notice, the commissioner issues a certificate of involuntary dissolution; on issuance 'the existence of the company ceases,' and the name becomes available to others six months later (§ 10.50.408(a), (d)). The LLC 'may be reinstated within two years from the date of the certificate' by correcting the delinquency and paying 'double the amount delinquent' plus the amounts that would have come due during the two-year period (§ 10.50.408(e)); if another entity took the name, reinstatement requires amending the articles to a distinguishable name |
| Arizona verified 2026-07-16 | None — Arizona requires no annual or biennial LLC report. The Corporation Commission's annual report applies only to corporations; an LLC's only continuing state duty is to maintain a statutory agent and principal address (A.R.S. Title 29, Ch. 7; Corporation Commission Business Services FAQ) |
None — no initial and no recurring LLC report. Once the Commission approves the articles of organization, no periodic report is ever due at any interval |
None — no report due date. The only recurring obligation is event-driven: the LLC must notify the Commission within 60 days after its statutory agent or principal address changes or its agent resigns (A.R.S. § 29-3708(A)(4)) |
No periodic report is filed. Statutory-agent and principal-address changes go to the Arizona Corporation Commission, Corporations Division, online through the eCorp portal (ecorp.azcc.gov) or by paper Statement of Change |
None for a periodic report. When a change occurs, the LLC files the updated statutory agent (name and an Arizona place of business or residence) or principal address (A.R.S. § 29-3115); Arizona never collects an annual member, manager, or financial disclosure from an LLC |
No periodic-report fee — Arizona charges an LLC nothing on a recurring basis (corporations, by contrast, pay a $45 annual-report fee, Corporation Commission FAQ, as of 2026-07-16). An LLC's Transaction Privilege Tax and income tax are separate obligations of the Department of Revenue, not the Commission |
No report late fee, because there is no report. Delinquency instead attaches to the statutory agent, principal address, fees, and interrogatories: letting any lapse for 60+ consecutive days, or failing to report a change within 60 days, is a ground for administrative dissolution (A.R.S. § 29-3708(A)) |
No report-based dissolution. The Commission may administratively dissolve an LLC that lets its statutory agent or principal address lapse for 60 days or ignores fees or interrogatories, after a notice and a 60-day cure period (A.R.S. § 29-3708(B)–(C)). A dissolved LLC may apply to reinstate within 6 years, paying all accrued fees and penalties; reinstatement relates back to the dissolution date (A.R.S. § 29-3709) |
| Arkansas verified 2026-07-16 | Yes, but as a combined annual franchise tax report, not a separate 'annual report.' Every LLC files an annual franchise tax report with the Secretary of State and pays the franchise tax; the LLC Act treats that filing as satisfying the annual-report requirement (Ark. Code § 4-38-212(f); § 26-54-104(a); the Act defines 'corporation' to include LLCs, § 26-54-102) |
Annual, due May 1. The report reflects the LLC's status as of the close of the preceding calendar year, so a newly formed LLC's first franchise tax report is generally due by May 1 of the year after formation (§ 26-54-105(c)) |
A single fixed statewide date — on or before May 1 each year — with the filing window opening January 1 (§ 26-54-105(c)(2)(B); Arkansas Secretary of State). No anniversary tracking |
Arkansas Secretary of State, Business & Commercial Services. File online at the franchise-tax portal (a $5 card processing fee applies) or on paper by mail with no processing fee (Arkansas Secretary of State) |
The report shows the LLC's condition and status as of the close of the preceding calendar year, plus information the Secretary of State requires (§ 26-54-105(c)) — in practice the entity name and filing number, registered agent, and principal-office/tax-contact details on the SOS's LLC franchise-tax form. Because an LLC pays a flat tax, there is no capital-stock computation |
A flat $150 franchise tax for an LLC or PLLC — the same online or by mail — because an LLC pays the statutory minimum franchise tax (§ 26-54-104(a)(8), (a)(6)(B); Arkansas Secretary of State fee schedule). Online card payment adds a $5 processing fee. This $150 is a franchise tax, paid through the combined report-and-tax filing; it is not a separate report fee |
File or pay after May 1 and the Secretary of State assesses a $25 penalty plus 10% annual interest on the tax and penalty until paid, capped so that tax, penalty, and interest never exceed twice the tax owed (§ 26-54-107(b)(1)). A revocation-warning notice is mailed by November 1 (§ 26-54-107(b)(2)). While past-due, the LLC — and its members or managers — may not file documents, form a new Arkansas entity, or obtain authority to do business until the tax is paid (§ 26-54-114) |
By January 31 each year, the Secretary of State proclaims as revoked the charter or authority of every entity delinquent for a prior year (§ 26-54-111(a)). Revocation is not dissolution — franchise taxes keep accruing until the LLC is formally dissolved, withdrawn, or merged. To reinstate, file all delinquent franchise tax reports and pay all taxes and penalties due; reinstatement is retroactive to the revocation date (§ 26-54-112(a)(1)). Reinstatement is barred after five years from a revocation that also forfeited the charter (§ 26-54-112(a)(2)) |
| California verified 2026-07-16 | Yes — a biennial Statement of Information (Form LLC-12), filed with the Secretary of State. California calls it a statement of information, not an annual report, and unlike for-profit corporations (which file yearly) an LLC files every two years (Cal. Corp. Code § 17702.09(a)). Domestic and registered foreign LLCs are both covered |
Initial statement due within 90 days after the articles of organization are filed (or, for a foreign LLC, after it registers); a full statement every two years thereafter (Cal. Corp. Code § 17702.09(a)) |
A six-month window ending in the LLC's registration-anniversary month: the applicable filing period is 'the calendar month during which its original articles of organization was filed ... and the immediately preceding five calendar months' (§ 17702.09(c)). Because the cycle is biennial, the window recurs in even years for an even-numbered registration year and odd years for an odd one. The Secretary of State mails or emails a reminder about three months before the period closes, but not receiving it does not excuse filing (§ 17702.09(c)) |
California Secretary of State, online only through the bizfile portal (bizfileonline.sos.ca.gov); the Secretary of State's forms page lists the LLC Statement of Information as 'Online Only.' The statement is filed 'on a form prescribed by the Secretary of State' (§ 17702.09(a)) |
Entity name and Secretary of State file number; agent for service of process and address; principal-office street address and mailing address; the managers and chief executive officer or, if none, the members, with addresses; an optional email for state notices; the general type of business; and a statement whether any manager or member has an unappealed final wage-and-hour judgment (§ 17702.09(a)(1)–(8)). If nothing has changed since the last complete statement, the LLC may file a short no-change confirmation (Form LLC-12NC) instead of a full statement (§ 17702.09(b)) |
$20 for the Statement of Information, whether or not information changed (California Secretary of State fee schedule, as of 2026-07-16); a voluntary mid-cycle statement filed only to update information carries no fee. This report fee is separate from the LLC's California franchise-tax obligations, which the Franchise Tax Board administers under the Revenue and Taxation Code and which are not part of this filing |
No per-day late fee. On a missed statement the Secretary of State sends a delinquency notice; if the LLC does not file within 60 days, the Secretary of State certifies its name to the Franchise Tax Board, which assesses the $250 penalty set by Revenue and Taxation Code § 19141 (Cal. Corp. Code § 17713.09(a)–(b)). The Secretary of State may waive the penalty for 'reasonable cause or unusual circumstances' (§ 17713.09(f)) |
A missed Statement of Information does not by itself dissolve or cancel the LLC; California does not administratively dissolve LLCs for a late statement. The cure is simply filing the overdue statement: if it is filed (or the fee paid) before the 60-day notice period runs, the Secretary of State decertifies the name and the Franchise Tax Board abates the penalty (§ 17713.09(e)). A separate track — unpaid franchise tax — lets the Franchise Tax Board suspend the LLC's 'powers, rights, and privileges' under Revenue and Taxation Code § 23301, which § 17713.09(d) cross-references; a suspended LLC is revived through the Franchise Tax Board, not by the report alone |
| Colorado verified 2026-07-16 | Yes — a Periodic Report. Every Colorado LLC is a 'reporting entity' that must file a Periodic Report with the Secretary of State each year to keep good standing (C.R.S. § 7-90-501; Colorado SOS Periodic Reports FAQ). Colorado calls it a Periodic Report rather than an 'annual report,' but it is an annual filing |
Annual. A newly formed LLC's first Periodic Report is due no later than the last day of the second calendar month after the first anniversary of its formation month; after that, one report every year, keyed to the same anniversary (C.R.S. § 7-90-501(4)(c); Colorado SOS) |
Tied to the LLC's 'Periodic Report month' — the anniversary month of formation. It may be filed the two months before through two months after that month without penalty; the hard due date is the last day of the second month after the report month (report month January → due March 31) (Colorado SOS Periodic Reports and Noncompliance FAQs). The SOS emails a courtesy reminder, but the duty does not depend on receiving it |
Colorado Secretary of State, online only through coloradosos.gov — Colorado does not accept a paper Periodic Report. The report is filed from the entity's record in the SOS business database |
A short confirmation of the entity name, the jurisdiction under whose law the LLC is formed, the registered agent's name and address, and the principal office address (C.R.S. § 7-90-501(1); Colorado SOS). It must be filed even if nothing changed; Colorado does not collect a member or manager list on the report |
$25, filed online (Colorado SOS business fee schedule, revised July 1, 2024). The fee rose from $10 to $25 on July 1, 2024. No separate tax or charge is collected with the Periodic Report itself |
Miss the due date and the LLC's status turns 'Noncompliant' and a $50 Periodic Report Late Filing Penalty is assessed. If it is not cured, after 60 days in Noncompliant status the entity becomes 'Delinquent' (Colorado SOS Noncompliance FAQ; fee schedule). A delinquent LLC is out of good standing until it cures, which can affect its ability to transact and litigate in Colorado |
Colorado's escalation is Good Standing → Noncompliant → Delinquent, not an immediate administrative dissolution. A delinquent LLC cures by filing the overdue Periodic Report plus a $100 Statement Curing Delinquency, which restores good standing; an entity that has been dissolved returns through Reinstatement for a $100 fee (Colorado SOS fee schedule and Noncompliance FAQ). Curing or reinstating does not erase taxes or obligations that arose while the LLC was delinquent |
| Connecticut verified 2026-07-16 | Yes — an annual report delivered to the Secretary of the State by electronic transmission. Both domestic LLCs and registered foreign LLCs must file (Conn. Gen. Stat. § 34-247k(a)) |
Annual. The first report is due after January 1 and before April 1 of the year following the calendar year in which the LLC was formed (or the foreign LLC registered); every year thereafter in the same window (§ 34-247k(c)) |
A fixed statewide window — after January 1 and before April 1 (January 1–March 31) each year. There is no anniversary or formation-date variation; every Connecticut LLC shares the same window (§ 34-247k(c)) |
Connecticut Secretary of the State, online only through the state's business services portal — the statute requires delivery 'by electronic transmission' (§ 34-247k(a)) |
Company name; principal-office street and mailing address; registered agent name and address; a valid e-mail address for state communications; and at least one manager or member. Information must be current as of the signing date (§ 34-247k(a)-(b)) |
$80 per annual report (§ 34-243u(a)(15)(B), for any year on or after July 1, 2020). An amended annual report is $25 (§ 34-247k). This is a Secretary of the State filing, separate from any state business-entity tax or federal filing |
No separate statutory late fee; the fee stays $80. A company that misses the window loses good standing, and one 'more than one year in default' of its annual report is emailed a notice; unless it files within three months, the Secretary dissolves it by forfeiture (§ 34-267g(b)) |
Dissolution by forfeiture once more than one year delinquent, after an emailed notice and a three-month cure period; the certificate is posted online for 60 days (§ 34-267g). A forfeited LLC exists only to wind up or seek reinstatement (§ 34-267g(f)). Reinstatement is available at any time absent a court order — file a certificate of reinstatement with all penalties and forfeitures paid, a $120 reinstatement fee (§ 34-243u(a)(11)), and an annual report for the current year (§ 34-267b) |
| Delaware verified 2026-07-16 | None. Delaware requires NO annual or biennial report from an LLC — the Division of Corporations states LLCs 'are not required to file Annual Report.' Instead every domestic and foreign LLC pays a flat annual tax under 6 Del. C. § 18-1107. (Delaware corporations do file annual reports; LLCs, LPs, and GPs do not.) |
No report at any interval. The only recurring obligation is the annual tax (§ 18-1107), paid every year; the first payment is due June 1 following the calendar year in which the LLC was formed, and the Division assesses the full tax with no proration for a partial first year |
No report due date exists. The annual TAX is 'due and payable on the first day of June following the close of the calendar year' (§ 18-1107(c)) — a single June 1 date each year, not a window |
No report is filed. The annual tax is paid online to the Delaware Division of Corporations (Secretary of State) through its business-tax portal (corp.delaware.gov); there is no report form to complete and no manager/member list to submit |
None — there is no report, so there is nothing to disclose. The tax payment identifies the LLC by its Division of Corporations file number; § 18-1107 requires only the tax, not any statement of the LLC's address, registered agent, managers, or members |
No report fee. The related charge is the flat annual tax: $400 for the 2026 tax year and after — raised from $300 by 2026 House Bill 400 (85 Del. Laws c. 273, § 23), applicable January 1, 2026 — plus $100 per registered series (§ 18-1107(b)). The tax paid June 1, 2026 for tax year 2025 was $300; the first $400 payment falls due June 1, 2027. Any registered-agent fee is a separate charge |
Delinquency runs on the tax, not a report. Unpaid after June 1, the tax adds a $200 penalty (§ 18-1107(e)) plus interest 'at the rate of 1½% for each month' (§ 18-1107(c)); the LLC 'shall cease to be in good standing' (§ 18-1107(h)) and 'may not maintain any action, suit or proceeding in any court of the State of Delaware' until restored (§ 18-1107(l)) |
Before cancellation, the LLC is 'restored to ... good standing' simply by paying the back tax, penalties, and interest for each unpaid year (§ 18-1107(i)). But an LLC's certificate of formation 'shall be canceled if the annual tax ... is not paid for a period of 3 years from the date it is due' (§ 18-1108(a)), effective on the third anniversary of the due date. A canceled LLC is brought back by filing a certificate of revival with the revival fee and 'payment of the annual tax due ... and all penalties and interest thereon' owed at cancellation (§ 18-1109(a)) — which does not by itself restore lapsed licenses or erase other liabilities |
| District of Columbia verified 2026-07-16 | Yes — a biennial (every-two-years) report filed with the Mayor through DLCP's Corporations Division (D.C. Code § 29-102.11). Both domestic LLCs and registered foreign LLCs must file. The District is one of a handful of jurisdictions on a two-year rather than annual cycle |
Every two years. The first biennial report is due 'by April 1 of the year following the calendar year in which the public organic record ... became effective' — the April 1 after the year you formed — and 'by April 1st of each 2nd calendar year thereafter' (§ 29-102.11(c)) |
April 1 of the applicable filing year (§ 29-102.11(c)). An LLC formed anytime in 2026 files its first report by April 1, 2027, then April 1, 2029, and every other year after. Information must be 'current as of the date the report is signed on behalf of the entity' (§ 29-102.11(b)) |
The Mayor, via DLCP's Corporations Division. File online through the CorpOnline portal (corponline.dlcp.dc.gov) or by paper Form BRA-25 (mail or in person). The report names 'at least one governor' — for an LLC, a manager (if manager-managed) or a member (if member-managed) (§ 29-102.11(a)(4)) |
Entity name and jurisdiction of formation; the D.C. registered agent's name and street/mailing address; the principal-office address; the name of at least one governor; for a foreign LLC, a good-standing statement; and — for reports since January 1, 2020 — the name and residence/business address of each person owning more than 10% of the governance or distributional interest, or who controls or directs the entity's operations (§ 29-102.11(a)(1)–(7)). Omitting that ownership information triggers administrative dissolution (§ 29-102.11(a)(8)) |
$300 for a domestic or foreign LLC's biennial report (DLCP Corporations Division fee schedule, as of 2026-07-16). A late biennial report adds a $100 late fee. Reinstatement after administrative dissolution is a separate $300 |
A late biennial report adds a $100 late fee (DLCP fee schedule). The LLC keeps existing for a while: the Mayor may not begin a dissolution proceeding until the report is more than five months overdue (§ 29-106.01(2)), and then must serve notice and allow 60 days to cure before dissolving (§ 29-106.02(a)–(b)) |
If the report stays unfiled more than five months past April 1, the Mayor may administratively dissolve the LLC after a 60-day notice-and-cure period (§§ 29-106.01(2), 29-106.02). A dissolved LLC 'continues its existence' only to wind up or seek reinstatement (§ 29-106.02(c)). Reinstatement has no time limit: the LLC applies, pays all fees and penalties that were due plus those that accrued while dissolved (§ 29-106.03(b)) and the $300 reinstatement fee; reinstatement 'relate[s] back' to the dissolution date as if it never occurred (§ 29-106.03(d)) |
| Florida verified 2026-07-16 | Yes — an annual report filed with the Florida Department of State, Division of Corporations (Sunbiz). Both domestic LLCs and registered foreign LLCs must file (Fla. Stat. § 605.0212(1)) |
Annual. The first report is due between January 1 and May 1 of the year AFTER the calendar year the LLC's articles of organization became effective (or the foreign LLC obtained its certificate of authority); every year thereafter in the same window (§ 605.0212(3)) |
A fixed statewide window, January 1 to May 1 every year, with a May 1 (11:59 p.m. Eastern) deadline. There is no anniversary or formation-date variation — every Florida LLC shares the same window regardless of when it formed (§ 605.0212(3)) |
Florida Department of State, Division of Corporations, online only through the Sunbiz portal ('All Annual Reports must be entered and submitted electronically online'; mail and walk-in are unavailable). Section 605.0212(7) authorizes the Department to prescribe electronic forms |
LLC name; principal-office street address and mailing address; date and jurisdiction of organization; federal employer identification number (or applied-for status); and the name, title or capacity, and address of at least one person with authority to manage the company (§ 605.0212(1)). A registered-agent change on the report counts as a statement of change under § 605.0114 (§ 605.0212(5)); information must be current as of the filing date (§ 605.0212(2)). The report is required even if nothing has changed |
$138.75 if filed January 1–May 1; a $400 late fee applies after May 1 (total $538.75). Optional $5 certificate of status. Reinstatement after dissolution is $100 plus each past-due year's annual-report fee (Florida Division of Corporations fee schedule, as of 2026-07-16). This filing is separate from any federal tax obligation |
A flat $400 late fee after May 1, which the Division states there is 'no provision to abate or waive' — it applies even if the LLC never received a reminder. A noncompliant LLC 'may not maintain or defend any action in a court of this state until the report is filed and all fees and penalties due under this chapter are paid' (§ 605.0212(6)) |
If the annual report is not filed by the third Friday in September, the Department administratively dissolves the LLC (or revokes a foreign LLC's authority) at the close of business on the fourth Friday in September (§ 605.0714). A dissolved LLC may carry on only to wind up (§ 605.0714(5)), but may apply for reinstatement at any time by filing the report or application and paying all fees and penalties then owed; reinstatement 'relates back to and takes effect as of the effective date of the administrative dissolution' (§ 605.0715). The name is held for one year before another entity may take it (§ 605.0715(5)) |
| Georgia verified 2026-07-16 | Yes — a Georgia Annual Registration, not an 'annual report,' for every domestic LLC and registered foreign LLC (O.C.G.A. § 14-11-1103(a)) |
Every year. The first Annual Registration is due in the year after the calendar year of formation or foreign authorization; later registrations are due each following year (§ 14-11-1103(c)) |
January 1 through April 1 each year. Georgia also permits filing up to 3 calendar years in advance; a mailed filing must be postmarked by April 1 to avoid the late fee (§ 14-11-1103(c); Secretary of State guidance) |
Georgia Secretary of State, Corporations Division. File online through eCorp using One Click when current and making no changes, use logged-in Online Services for changes or arrears, or print and mail the form |
LLC name and jurisdiction; Georgia registered-office street address and county; registered-agent name; principal-business-address mailing address; and any additional information the Secretary needs. Current filing also requires the filer name, email, and payment details (§ 14-11-1103(a)–(b)) |
$60 for an LLC Annual Registration online or on paper, as of 2026-07-16; $30 for a separate amended Annual Registration. A multi-year filing charges the applicable annual amount for each selected year |
$25 late-filing penalty after April 1. At more than 60 days overdue, the missed registration and required amounts become a statutory ground for administrative dissolution of a domestic LLC or revocation of a foreign LLC's authority (O.C.G.A. §§ 14-11-603(b)(1)(A), 14-11-708(1)) |
For a domestic LLC, after the 60-day-overdue ground arises, the Secretary sends notice and allows 60 days to correct before administrative dissolution; reinstatement is available within 5 years, relates back, and currently costs $260. The LLC's name is reserved during that period. A revoked foreign LLC cannot reinstate and must submit a new authority application (§ 14-11-603(b)(2)–(6); Secretary of State guidance) |
| Hawaii verified 2026-07-16 | Yes — an annual report to the DCCA Business Registration Division. Every LLC and every foreign LLC authorized to do business in Hawaii must file (Haw. Rev. Stat. § 428-210(a)) |
Annual. The report cycle is fixed by the quarter in which the LLC was registered; a newly registered LLC's first report comes due by that quarter-end in the following year (§ 428-210(d)) |
By the last day of the calendar quarter that contains the LLC's registration date: registered Jan–Mar, due March 31; Apr–Jun, due June 30; Jul–Sep, due September 30; Oct–Dec, due December 31. The report reflects the company's affairs as of the first day of that quarter (§ 428-210(d)) |
Hawaii Department of Commerce and Consumer Affairs (DCCA), Business Registration Division (the statute's 'director'). File online through Hawaii Business Express, or by mail, email, fax, or in person |
The company name and the jurisdiction under whose law it is organized; the mailing address of the principal office and the registered-agent information required by § 425R-4(a); and whether the LLC is manager-managed — if so, the name and address of each manager and the number of members, or if member-managed, the name and address of each member (§ 428-210(a)) |
$15 base filing fee, per the DCCA Business Registration Division fee schedule (as of 2026); filing online through Hawaii Business Express is $12.50. (The statutory schedule at § 428-1301(a)(8) lists $25, but the Division's current published fee is $15.) Expedited review adds $25. Separate from Hawaii's general excise tax and income tax |
An LLC that fails or refuses to file its annual report on time is subject to a forfeiture set by the director, up to $100 (§ 428-1302(a)), and loses good standing until it files |
Failing to file the annual report for a period of two years is a ground for administrative termination (Hawaii's term for dissolution) (§ 428-809). The director mails notice, then may declare the company terminated (§ 428-810); a terminated LLC may carry on only wind-up business. Reinstate within two years of termination (§ 428-811) by filing all reports due and unfiled, paying all delinquent fees and penalties ($25 reinstatement fee, § 428-1301(a)(7)), and providing a tax-clearance certificate from the Department of Taxation; reinstatement relates back to the termination date |
| Idaho verified 2026-07-16 | Yes — an annual report to the Idaho Secretary of State. Every domestic filing entity (an LLC is one) and every registered foreign entity must file (Idaho Code § 30-21-213(a)) |
Annual. The first report is due one year after the LLC's certificate of organization took effect; after that, one is due every year (§ 30-21-213(c)) |
By the close of business on the last day of the LLC's anniversary month — the month its certificate of organization became effective — each year. There is no single statewide date; the Secretary of State emails a reminder about 1–2 months ahead, but the duty does not depend on receiving it (§ 30-21-213(c)) |
Idaho Secretary of State, through the SOSBiz online portal (sosbiz.idaho.gov). Online is the standard method; paper annual-report forms are available by request only |
The entity name and its jurisdiction of formation; the registered-agent and registered-office information required by § 30-21-404(a); the street and mailing addresses of the principal office; and the name of at least one governor (Idaho's umbrella term — for an LLC, a manager or a managing member). Information must be current as of the date the report is signed (§ 30-21-213(a)–(b)) |
$0 to file online. A $20 manual-processing fee applies to any paper submission (Idaho Secretary of State Business Forms page, as of 2026-07-16). This Secretary of State report is separate from Idaho income tax; Idaho imposes no LLC franchise tax |
No late fee. But failing to deliver the annual report by its due date is a statutory ground for administrative dissolution (§ 30-21-601(1)). The Secretary of State first serves notice; the LLC then has 60 days to cure before it is dissolved (§ 30-21-602) |
If the LLC does not cure within 60 days after the notice, the Secretary of State administratively dissolves it by filing a statement of dissolution (§ 30-21-602). A dissolved LLC continues only to wind up or to seek reinstatement. It may reinstate within 10 years of dissolution by filing the application and paying all fees, taxes, interest, and penalties that were or would have been due; reinstatement relates back to the dissolution date (§ 30-21-603) |
| Illinois verified 2026-07-16 | Yes — every domestic Illinois LLC and registered foreign LLC must file an annual report with the Secretary of State (805 ILCS 180/50-1(a)) |
Every year; the first report is due in the first annual anniversary cycle after organization or admission, before the first day of the anniversary month (805 ILCS 180/50-1(b); Secretary of State LLC guide) |
File during the 60 days immediately before the first day of the anniversary month. A timely mailed report counts; if the Secretary returns it for correction, returning the corrected report within 60 days of the original due date avoids the late penalties (805 ILCS 180/50-1(b)) |
Illinois Secretary of State, Department of Business Services. Eligible domestic and foreign LLCs may file online; Form LLC-50.1 is the paper option. Dissolved, revoked, expired, series, and certain nonstandard filings are excluded from online annual-report filing |
LLC name; Illinois registered office and registered agent; principal-place-of-business address; names and business addresses of all managers and each member with manager authority; and any additional information the Secretary requires. A manager, or a designated member if there is no manager, signs (805 ILCS 180/50-1(a)) |
$75 base annual-report fee (as of 2026-07-16), plus $50 for each effective designated series; the Secretary's forms schedule lists optional expedited service at an additional $50, requested in person. Online payment also carries a processor fee (805 ILCS 180/50-10(b)(11)) |
Delinquent and not in good standing immediately after the pre-anniversary deadline. A $100 penalty applies if the default is not corrected before the first day of the second month after the anniversary month, plus another $100 for each year or fraction beginning with the second delinquency year; the Secretary will not file other entity papers until the delinquency is satisfied (805 ILCS 180/50-15) |
For a domestic LLC, the Secretary sends a delinquency notice and administratively dissolves the company if the annual-report default remains uncorrected 120 days after that notice; a foreign LLC's admission may be revoked. Reinstatement requires the application, delinquent reports and amounts due, and a $200 filing fee; filing reinstatement revives the LLC without interruption and validates otherwise lawful interim acts (805 ILCS 180/35-25, 35-30, 35-40, 45-35, and 50-10(b)(12)) |
| Indiana verified 2026-07-16 | Yes — a biennial Business Entity Report to the Indiana Secretary of State. Ind. Code § 23-0.5-2-13(a) requires a domestic filing entity and registered foreign entity to deliver a biennial report. State Form 48725 says LLCs and Master LLCs file; an individual series does not |
Every 2 calendar years. The first report is due in the LLC's anniversary month 2 years after formation; later reports stay on that same odd-year or even-year cycle. Example: an LLC formed in June 2026 first files in June 2028 |
Due during the anniversary month of formation (or Indiana registration for a foreign LLC). The Secretary of State may accept the report during the 90 days before the due month. A deficient report returned by the state is timely if corrected and redelivered within 30 days after notice (Ind. Code § 23-0.5-2-13(c)-(d)) |
Indiana Secretary of State, Business Services Division. File online through INBiz or mail State Form 48725 with payment. Since Jan. 1, 2026, a person filing for someone else must take reasonable identity-verification steps and retain the verifying information for the Secretary of State upon request; the identifying information is not submitted with the report |
For an LLC, current State Form 48725 requires the entity name; principal-office or permitted contact-address information; filing year; formation/registration date and jurisdiction; entity type; registered-agent information; and an authorized signature. Governing-person information is optional for an LLC. A qualifying health care entity has an additional ownership-information disclosure beginning in 2026 |
$32 through INBiz or $50 by paper for a for-profit LLC (official INBiz and State Form 48725 fees, as of 2026-07-16). INBiz adds a checkout processing fee of at least $1 and no more than 2.15%. Domestic and registered foreign LLCs use the same report fee |
No late fee — INBiz states, 'There are no late fees.' The LLC loses active status if the report remains unfiled. At 60 days overdue, nonfiling becomes a statutory ground for administrative dissolution (domestic) or revocation (foreign); a returned incomplete report has its separate 30-day correction rule |
At 60 days late, the Secretary of State may start dissolution; after written notice, a domestic LLC has another 60 days to cure before administrative dissolution. The dissolved LLC continues only to seek reinstatement or wind up. Reinstatement is $30 plus every outstanding Business Entity Report and fee, a Department of Revenue Certificate of Clearance, and an available name. Applications within 5 years use the standard route; since Jan. 1, 2026, an older dissolved entity may also apply with added statements explaining the request and intended future activities. Reinstatement relates back, subject to third-party reliance rights |
| Iowa verified 2026-07-26 | Yes — domestic Iowa LLCs and registered foreign LLCs must file a biennial report with the Secretary of State (Iowa Code § 489.212(1)) |
Every two years. The first report is due in the first odd-numbered year after the calendar year of formation or Iowa registration; later reports are due in each following odd-numbered year (§ 489.212(3)) |
Deliver the report between January 1 and April 1 of the applicable odd-numbered year (§ 489.212(3)) |
Iowa Secretary of State. File online through Fast Track Filing, or file by mail or in person; online filing is the lower-fee method |
Company name; registered agent, street address, and any new agent's consent; principal-office street address; and, for a foreign LLC, formation jurisdiction and any alternate Iowa name. Information must be current and the report signed (§ 489.212(1)-(2)). The online form also asks about protected series and whether the company holds Iowa agricultural land or is a family-farm LLC |
$30 online or $45 by mail or in person (Iowa Secretary of State, as of 2026-07-26) |
The Secretary of State's current fee materials list no separate late charge. When the report is 60 days overdue, the Secretary may commence administrative dissolution; written notice then opens a separate 60-day cure period (§§ 489.708(2), 489.709(1)-(2)) |
Domestic: if the LLC does not cure within 60 days after notice, the Secretary administratively dissolves it and it may act only to wind up. Reinstatement is available at any time, relates back, and costs $5; the agency form requires at least the two most recent delinquent reports and all delinquent fees. After 5 years, the application must supply an available name (§§ 489.709-.710). Foreign: a report 60 days late can trigger a termination certificate effective at least 60 days after delivery; curing before that date stops termination (§ 489.911) |
| Kansas verified 2026-07-16 | Yes — a biennial Business Entity Information Report filed with the Kansas Secretary of State. Domestic and registered foreign LLCs are covered (K.S.A. 17-76,139(a), (d)) |
Every 2 years. An LLC formed in an even year files in succeeding even years; one formed in an odd year files in succeeding odd years. The first report is therefore due in the next same-parity year, not the formation year (§ 17-76,139(b); Secretary of State guidance) |
Due April 15 in the LLC's even- or odd-numbered reporting year. The filing year tracks the year the formation document (or foreign application) was filed (§ 17-76,139(b), (d)(2)) |
Kansas Secretary of State — online through the Information Reports page or on paper (Form ILC). A designated series of an LLC must file on paper and cannot file online |
Domestic LLC: name, principal-office street address, and every member owning at least 5% of capital with a postal address; the report also supplies the business ID, reporting year, and authorized signature under penalty of perjury (§ 17-76,139(c), (e)). A foreign LLC's statutory report contains its name (§ 17-76,139(d)(3)) |
$90 online or $110 on paper as of 2026-07-16: $80 statutory base plus the current information-services and technology fees (K.S.A. 17-76,139(f); K.A.R. 7-16-1 and 7-16-2). The current Form ILC confirms those totals |
$85 combined penalty for a late report ($75 under K.S.A. 17-7509(a), made applicable by § 17-76,139(g), plus the $10 biennial-report penalty in K.A.R. 7-16-1). The LLC receives a 3-month / 90-day delinquency interval after April 15; filing restrictions apply while delinquent, and no certificate of good standing issues |
If the report and fee remain unpaid 90 days after April 15, the domestic LLC's articles are forfeited (foreign authority is forfeited) (§§ 17-76,139(g), 17-7510(a)–(b)). Reinstate on paper with Form RL: $35 filing fee + $85 penalty + $110 for each missed report, capped at the last 10 years (5 reports). Reinstatement validates the LLC and intervening acts as if forfeiture had not occurred (§ 17-76,146) |
| Kentucky verified 2026-07-16 | Annual report required for every domestic Kentucky LLC and every foreign LLC authorized in Kentucky (KRS §§ 275.190, 14A.6-010) |
Every year. First report is due in the calendar year after formation (domestic) or Kentucky authorization (foreign), then every following year (KRS § 14A.6-010(3)) |
File January 1 through June 30; June 30 is the deadline for all covered entities, not an anniversary date |
Kentucky Secretary of State. File online through FastTrack, or print and return the report by mail or in person |
Entity name and jurisdiction; Kentucky registered office and agent; principal office; information current on execution. A manager-managed LLC lists each manager and business address; the Secretary of State instructs LLCs to submit or confirm members/managers as applicable (KRS § 14A.6-010) |
$15 per annual report or amended report. A qualifying veteran-owned business organized after August 1, 2018 pays no annual-report fee for its first 4 years, but must still file on time (KRS § 14A.2-060(2)) |
No separate flat late fee before dissolution. Missing June 30 lets the Secretary of State start dissolution; the LLC has 60 days from mailed notice to file or disprove the ground (KRS §§ 14A.7-010, 14A.7-020) |
Domestic: after the 60-day notice period, administrative dissolution limits activity to winding up. Reinstatement is available at any time if the LLC has not completed winding up; cure the ground, obtain Revenue tax clearance, pay a $100 reinstatement penalty plus $15 for each delinquent report, and reinstatement relates back (KRS §§ 14A.7-020, 14A.7-030, 14A.2-060). Foreign: 60-day notice before authority may be revoked; requalification requires a new certificate-of-authority application, currently $90 (KRS §§ 14A.9-070, 14A.9-080) |
| Louisiana verified 2026-07-16 | Annual report required for every domestic Louisiana LLC (La. R.S. § 12:1308.1). A registered foreign LLC also files annually under § 12:1350.1 |
Every year. A domestic LLC's first annual report is due on its first organization anniversary; a foreign LLC uses the anniversary of its Louisiana qualification (§§ 12:1308.1, 12:1350.1) |
Due on or before the organization anniversary (domestic) or Louisiana-qualification anniversary (foreign). The Secretary of State makes the report available up to 4 weeks before it is due |
Louisiana Secretary of State, Commercial Division. File online through geauxBIZ, or return the signed report by fax or mail |
Domestic: municipal address of registered office; name and municipal address of each registered agent; and each manager, or each member if member-managed (§ 12:1308.1). Foreign: home-jurisdiction registered office, out-of-state principal office, Louisiana principal establishment and registered office, and Louisiana agent (§ 12:1350.1) |
$30 through September 30, 2026; $35 beginning October 1, 2026 under 2026 Act 921. Credit-card payments add a $5 statutory convenience fee |
No separate flat late fee in the governing provisions, but an overdue report makes the LLC not in good standing and bars commercial business with Louisiana government; a state contract may be declared void (§ 12:1308.2(E)). Domestic revocation follows 3 consecutive missed reports and at least 30 days' notice; a foreign LLC may face suspension or revocation after 60 days' notice (§ 12:1353) |
Domestic: within 3 years after revocation, file a reinstatement application, the current annual report, and the reinstatement fee; reinstatement is retroactive and the name is held for 3 years (§ 12:1308.2). Current domestic reinstatement-proceedings fee is $100, rising to $125 October 1, 2026. Foreign suspension lasting 6+ months also requires a home-state existence/good-standing certificate dated within 90 days; foreign reinstatement proceedings are currently $150, rising to $185 October 1, 2026 (§ 12:1353; La. R.S. § 49:222) |
| Maine verified 2026-07-16 | Yes — an annual report delivered to the Secretary of State. Both domestic LLCs and foreign LLCs authorized to conduct business in Maine must file (31 M.R.S. § 1665(1)) |
Annual. The first report is due between January 1 and June 1 of the year following the calendar year the LLC was formed (or the foreign LLC filed its statement of foreign qualification); every year thereafter in the same window (§ 1665(3)) |
A fixed statewide window, January 1 to June 1, with a June 1 deadline. There is no anniversary or formation-date variation; every Maine LLC shares the same window (§ 1665(3)) |
Maine Secretary of State, Division of Corporations, UCC and Commissions — file online through the annual-report portal or by mail. Information must be current as of the date the report is delivered (§ 1665(2), (4)) |
LLC name; registered-agent information required by Title 5, § 105(1); principal-office address; a brief statement of the character of the business it actually conducts in Maine; and the name and address of at least one member, manager, or other authorized person (§ 1665(1)) |
$85 for a domestic LLC ($150 for a foreign LLC) per annual report (§ 1680(6)); an amended annual report is the same $85/$150 (§ 1680(9)). This Secretary of State filing is separate from any state tax obligation |
A $50 late-filing penalty on top of the $85 fee if the report is filed after June 1 but before revocation or dissolution (§§ 1680(10), 1667(1)). The penalty is excused for 'excusable neglect' if the company files within 30 days of learning the Secretary did not receive the original (§ 1667(3)). Administrative dissolution does not void the LLC's contracts or bar it from defending a lawsuit (§ 1592(4)) |
After a failure to file and pay, the Secretary serves written notice of the grounds; if they are not corrected within 60 days (notice is perfected 5 days after mailing), the LLC is administratively dissolved (§§ 1591, 1592). A dissolved LLC continues only to wind up, and its name is held 3 years (§ 1592(3), (6)). Reinstatement is available within 6 years for a $150 fee (capped at $600 for delinquent reports); it relates back to the dissolution date (§§ 1593, 1680(17)). If not reinstated within 6 years, the Secretary cancels the certificate of formation on the sixth anniversary (§ 1593(4)) |
| Maryland verified 2026-07-16 | Yes — an annual report. Every Maryland LLC (domestic or foreign) must file an Annual Report, combined on SDAT's Form 1 with a Business Personal Property Return, with the State Department of Assessments and Taxation — not the Secretary of State. It is due even if the LLC owns no property and did no business (Md. Tax-Property § 11-101) |
Annual, on a fixed calendar date — no biennial option. An LLC on SDAT's records as of January 1 owes that year's report; a newly formed LLC's first Annual Report is due the April 15 following the year it was formed or registered (Md. Tax-Property § 11-101) |
April 15 each year (the next business day if April 15 is a weekend). SDAT grants a no-cost extension to June 15 if requested electronically by April 15, or by paper by March 15 (Md. Tax-Property §§ 11-101, 14-704(c)). SDAT sends reminders, but the duty does not depend on receiving one |
Maryland State Department of Assessments and Taxation (SDAT) — the assessments-and-tax agency, not the Secretary of State. File online through Maryland Business Express (egov.maryland.gov/BusinessExpress) or by paper Form 1 mailed to SDAT |
SDAT Form 1: business name, SDAT Department ID number, principal and mailing address, federal EIN, nature of business, resident agent, and whether the LLC owns or leases personal property in Maryland; an LLC that owns or leases such property must also complete the Business Personal Property Return schedules (Md. Tax-Property § 11-101(b)). Maryland does not make an LLC list its members or managers on the report |
A flat $300 annual-report fee for a Maryland or foreign LLC (Md. Corps. & Ass'ns § 1-203(b)(3)(ii), as of 2026-07-16). Any business personal property tax owed on the Form 1 return is a separate, county-assessed charge — not the report fee. A qualifying MarylandSaves retirement-program participant can have the $300 fee waived (§ 1-203(b)(13)) |
A late report triggers a tax penalty under Md. Tax-Property § 14-704: an initial penalty of up to 1/10 of 1% of the LLC's total county property assessment — but not less than $30–$50 depending on lateness and not more than $500 — plus 2% of that per 30-day period. Because the penalty is measured against the property assessment, an LLC with no assessable Maryland personal property has little or no penalty base; it must still file. Continued nonfiling ends in forfeiture (see next) |
No court case — forfeiture is automatic. Immediately after September 30, SDAT certifies every Maryland LLC that has not filed the prior year's annual report (or not paid taxes) and issues a proclamation forfeiting the LLC's right to do business and to use its name, 'without proceedings of any kind' (Md. Corps. & Ass'ns § 4A-911). An LLC that files the overdue report and pays what it owes within 60 days of the proclamation is reinstated as of the forfeiture date (§ 4A-912); after that window it must file Articles of Reinstatement with SDAT ($100 processing fee, § 1-203(b)(4)) with all back reports and fees. Forfeiture does not void the LLC's contracts or bar it from defending a lawsuit (§ 4A-920) |
| Massachusetts verified 2026-07-16 | Yes — an annual report filed with the state secretary (the Secretary of the Commonwealth, Corporations Division). M.G.L. c. 156C, § 12(c): 'All limited liability companies formed under this chapter shall also file an annual report with the state secretary setting forth the information required in subsection (a).' A foreign (out-of-state) LLC registered in Massachusetts owes the same annual report (§ 48) |
Annual — every year. The statute sets no separate first-report deadline; the report recurs on the LLC's anniversary. In practice the first annual report is due on the anniversary date in the calendar year after the LLC is formed (an LLC organized April 2, 2026 files its first report by April 2, 2027, then every April 2) |
'On or before the anniversary date of the filing of its original certificate of organization' (Secretary of the Commonwealth). This is an anniversary date, not a fixed calendar date: an LLC organized on June 24 must file by June 24 every year. The Division sends a courtesy reminder to the records-office address, but the duty to file does not depend on receiving it |
Secretary of the Commonwealth, Corporations Division. File online through the Corporations Division portal (corp.sec.state.ma.us) or by mailing the paper LLC Annual Report form to One Ashburton Place, Room 1717, Boston. Online filing is processed in a day or two and carries a $20 expedite charge on top of the fee |
The report 'shall contain all of the information included in its certificate of organization' — i.e., the items in M.G.L. c. 156C, § 12(a): the LLC's name; the address of the Massachusetts office where records are kept; the resident agent's name and address; the latest date of dissolution, if any; each manager's name and address (if the LLC has managers); the name of any other person authorized to execute filings (at least one if there are no managers); the general character of the business; optionally the persons authorized to execute real-property instruments; and any other matters the authorized person includes |
$500 (M.G.L. c. 156C, § 12(d): 'The fee for the filing of the annual report required by subsection (c) shall be five hundred dollars'; confirmed on the Secretary of the Commonwealth fee page, as of 2026-07-16). This equals the formation fee. Filing online adds a $20 expedite charge (about $520 total). The $500 report fee is separate from Massachusetts business taxes — the corporate excise or the members' personal income tax — which the Department of Revenue administers and which are not part of this filing |
No monetary late fee for LLCs. The $25 late fee in M.G.L. c. 156B, § 112 applies to business corporations, not to LLCs under chapter 156C, which has no comparable penalty. A missed report puts the LLC out of good standing (delinquent). The escalating consequence: the state secretary 'may commence a proceeding to dissolve a limited liability company if ... the limited liability company has failed for 2 consecutive years to comply with the laws requiring the filing of annual reports' (M.G.L. c. 156C, § 70(a)(1)) |
After the 2-consecutive-year trigger, the state secretary serves written notice at the LLC's Massachusetts records office; if the LLC does not cure within 90 days, 'the state secretary shall administratively dissolve the limited liability company' (M.G.L. c. 156C, § 70(b)). A dissolved LLC 'continues in existence, but shall not carry on any business except that necessary to wind up and liquidate its affairs' (§ 70(c)). Reinstatement is available at any time: the LLC must file all annual reports owed and pay a $100 Application for Reinstatement Following Administrative Dissolution fee (Secretary of the Commonwealth). Reinstatement does not by itself erase back taxes, restore a lapsed license, or undo contract or lawsuit consequences that arose while dissolved |
| Michigan verified 2026-07-16 | Yes — an Annual Statement of resident agent and registered office, not a full annual report, for every domestic LLC and registered foreign LLC (MCL 450.4207(3)). A professional LLC files this statement plus a separate professional annual report (MCL 450.4909) |
Every year. The first statement is due on the first February 15 after formation or foreign authorization, except an LLC formed or authorized after September 30 skips that immediately following February 15 (MCL 450.4207(3)) |
February 15 each year. This is a fixed calendar deadline, not an anniversary deadline. LARA says annual statements start the year after formation, subject to the after-September-30 exception |
Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division, through the MiBusiness Registry Portal. Annual reports and statements are online-only; paper forms are no longer accepted |
Ordinary LLC statement: resident-agent name and Michigan registered-office address (MCL 450.4207(3)). A professional LLC's additional report lists every member and manager with address and certifies licensing status for the professional services rendered (MCL 450.4909(1)) |
$25 per ordinary annual statement through September 30, 2027; the enacted fee becomes $15 after that date. Certificate of Restoration of Good Standing: $50. LARA waives fees for qualifying veteran-majority-owned LLCs on satisfactory proof (MCL 450.5101(1)(g)–(h), (9)) |
Ordinary LLC: no late fee. After 2 consecutive missed statements, LARA sends notice; if all statements and fees are not filed within 60 days, the LLC is not in good standing, cannot obtain a good-standing certificate, loses exclusivity in its name, and generally cannot file other documents. Professional LLC: its separate $50 annual report adds a $50 late penalty after February 15 (MCL 450.4207a(2)–(3); 450.4909(2)) |
No administrative dissolution for this default: an ordinary LLC that loses good standing remains in existence and may transact business. Restoration requires a $50 certificate, every missing $25 statement (plus the current statement if restoration arrives February 15 or later), and a new name if the old one was taken; the same restoration route covers domestic and foreign LLCs (MCL 450.4207a(3)–(4); LARA guidance) |
| Minnesota verified 2026-07-16 | Yes — an annual renewal filed with the Secretary of State (Minn. Stat. § 322C.0208(b)). Minnesota calls it an 'annual renewal,' not an annual report. Domestic and registered foreign LLCs both must file |
Every calendar year. The first renewal is due the calendar year after the LLC files its articles of organization — there is no renewal in the formation year itself (§ 322C.0208(b)) |
A single fixed statewide deadline: December 31 of each calendar year (§ 322C.0208(b)). No anniversary window and no statutory grace period. The Secretary of State may mail or email a reminder, but the duty does not depend on receiving it (§ 322C.0208(a)) |
Minnesota Secretary of State, Business Services. File online through the state's business portal (mblsportal.sos.mn.gov), or by mail or in person on the official Annual Renewal form |
Set by Minn. Stat. § 5.34: the LLC's name and home jurisdiction; the registered office address and registered agent (if any); the principal executive office address; the name and business address of the manager or other person exercising the chief manager's functions; and an email address for official notices if the LLC has one. The form also asks whether the entity holds any interest in agricultural land. Changes to the principal office and manager can be made on the renewal; a name or registered-agent change needs a separate amendment and fee |
$0 for an on-time annual renewal while the LLC is active and in good standing (§ 322C.0208(b); Secretary of State fee schedule, verified 2026-07-16). Reinstatement by mail is $65: the $25 fee in § 322C.0706(a) plus the $40 late-renewal penalty authorized by § 5.60. Expedited in-person or online service is $85 after the separate $20 surcharge authorized by § 5.14 |
No pre-termination late fee or grace period. An LLC that has not filed the required renewal is administratively terminated; the official form warns this occurs 'without further notice' (§ 322C.0705(a)). Reinstatement includes a $40 late-renewal penalty under § 5.60. A foreign LLC that misses the renewal has its authority revoked (§§ 322C.0705(b), 322C.0806) |
The LLC is administratively terminated under § 322C.0705 for a missed renewal. It may reinstate by filing one current annual renewal and paying $65 by mail or $85 for expedited in-person or online service; an LLC inactive over six years cannot reinstate online. Reinstatement is retroactive: it returns the LLC to active status as of termination, validates authorized interim contracts, and restores assets and rights except where later events affected, sold, or distributed them (§ 322C.0706). The name is automatically reserved for only one year after termination (§ 5.35) |
| Mississippi verified 2026-07-16 | Yes — an annual report filed with the Mississippi Secretary of State. The duty covers every domestic LLC and every foreign LLC authorized to transact business in Mississippi (Miss. Code § 79-29-215(1)) |
Annual. Section 79-29-215 leaves the filing date to the Secretary of State; the current agency schedule applies each year and does not state a separate formation-date initial report |
January 1 through April 15 each year. The report may be filed on or after January 1 and is due April 15 (Mississippi Secretary of State annual-report page, as of 2026-07-16) |
Mississippi Secretary of State, Business Services — online only through the state's business-filings portal. The filing starts with the LLC's Mississippi Business ID |
LLC name and jurisdiction; registered agent's name, email, and physical address; principal-office address; managers and their business addresses, or at least one member and address if member-managed; principal officers, if any; whether there is a written operating agreement; and a brief business description. Information must be current when the report is signed (§ 79-29-215(1)–(2)) |
$0 for a domestic Mississippi LLC; $250 for a registered foreign LLC (Secretary of State Services & Fees Schedule, revised October 2024 and confirmed 2026-07-16). The annual report is separate from Mississippi tax returns and taxes |
No separate domestic-LLC annual-report late fee is listed. Once the report is more than 60 days overdue, the Secretary of State may start administrative-dissolution proceedings (§ 79-29-821(b)); the LLC then receives a determination notice and another 60 days to cure before dissolution (§ 79-29-823) |
If the LLC does not cure within 60 days after the determination notice, the Secretary of State administratively dissolves it (§ 79-29-823). Reinstatement is available at any time after dissolution once the ground is eliminated; the fee is $50, and reinstatement relates back so the LLC may resume business as if dissolution had not occurred (§ 79-29-825) |
| Missouri verified 2026-07-16 | None — Missouri's annual registration report applies to corporations, not LLCs. Chapter 347 uses event-driven filings rather than an annual or biennial LLC report |
None — no initial and no recurring LLC report. Once the Secretary of State accepts the articles of organization, no periodic report is ever due at any interval |
None for a periodic report. Articles must be amended promptly and no later than 60 days after a change in management structure, LLC name, or stated dissolution time (RSMo § 347.041.2) |
No periodic report is filed. Registered-agent and registered-office changes go to the Missouri Secretary of State, Corporations Division, online through the business portal (bsd.sos.mo.gov) or by paper statement of change |
None for a periodic report. An articles amendment identifies the LLC, filing/effective date, covered event, amendment, and authorization; an agent or office change states the old and new agent or address and confirms the agent's office matches the registered office (RSMo §§ 347.030.2, 347.041.1) |
No periodic-report fee. RSMo § 347.179 lists LLC formation, amendment, termination, agent-change, certificate, and other event-driven fees but no annual or biennial report charge |
No report late fee, because there is no report. For a filing Chapter 347 actually requires, the Secretary may charge $10 for each 30-day period of delinquency and may move to cancel an LLC that fails to maintain a registered agent, pay required fees, or file required documents, after 30 days' written notice (RSMo § 347.183(2), (4)) |
No report-based dissolution or reinstatement. For general Chapter 347 noncompliance — including missing required documents, no registered agent, or unpaid filing fees — the Secretary may cancel after 30 days' written notice; correction can withdraw the proposed cancellation or support rescission of a completed cancellation (RSMo § 347.183(2)–(3)) |
| Montana verified 2026-07-16 | Yes — an annual report filed with the Montana Secretary of State under the Montana Limited Liability Company Act (Mont. Code Ann. § 35-8-208). Both domestic LLCs and foreign LLCs authorized to transact business in Montana must file. It is a Business Services compliance filing, not a tax return — Montana has no franchise tax and an LLC's income passes through — so this report is the main good-standing obligation |
Every year, with none due in the formation year. The first annual report 'must be delivered to the secretary of state between January 1 and April 15 of the year following the calendar year in which a domestic limited liability company is organized' (or a foreign LLC is authorized) (§ 35-8-208(3)); subsequent reports are due in the same January 1–April 15 window each year |
A fixed statewide window: 'between January 1 and April 15' each year (§ 35-8-208(3)), the same for every LLC regardless of formation date. The online portal opens January 1. The Secretary of State emails the registered agent a reminder in January or February, but the duty does not depend on receiving it |
The Montana Secretary of State, Business Services Division. Filing is online only, through the state business portal at biz.sosmt.gov — Montana no longer accepts paper annual reports. Section 35-8-208 directs the report to 'the secretary of state' |
Section 35-8-208(1) requires the LLC's name and its jurisdiction of organization; its registered agent and office information (§ 35-7-105(1)); the business mailing address of its principal office; a statement of whether it is manager-managed or member-managed, with the names and business mailing addresses of the managers or members; a series statement where applicable; and, for a professional LLC, a statement that all members and at least half the managers are qualified persons. The information must be current 'as of the date the annual report is executed' (§ 35-8-208(2)) |
$0 to file on time right now: the Secretary of State has WAIVED the on-time annual-report fee for LLCs filing by April 15, and has announced the waiver for four consecutive years (2024–2027). The standard on-time fee, when not waived, is $20. Filing after April 15 costs $35 (the full late fee, not waived) (Montana Secretary of State fee schedule and fee-waiver announcement, as of 2026-07-16). No franchise or income tax is collected with the report |
File after April 15 and the fee is $35 (the on-time waiver does not apply to late filings), and the LLC loses good standing. If the report goes unfiled for 140 days after it was required — roughly early September — the Secretary of State may administratively dissolve the LLC: § 35-8-209(1)(b) makes 'failed for 140 days to file its annual report within the time required by law' a ground for involuntary dissolution, as is failing to remit required fees (§ 35-8-209(1)(c)) |
A domestic LLC that stays 140 days delinquent may be administratively dissolved by the Secretary of State (§ 35-8-209). It 'may apply to the secretary of state for reinstatement within 5 years after the effective date of dissolution' (§ 35-8-912(1)) — filing an application (assets not liquidated, majority-authorized), a Montana Department of Revenue certificate that all Title 15 taxes are paid (unless it is a single-member LLC not taxed as a corporation), and all annual reports not yet filed, with a $35 reinstatement fee plus $35 for each delinquent year (Secretary of State fee schedule). Reinstatement 'relates back to the date the limited liability company was administratively dissolved,' treating the LLC as continuously existing (§ 35-8-912(5)). After 5 years the Secretary of State 'may not order a reinstatement' (§ 35-8-912(4)) — the LLC must start over |
| Nebraska verified 2026-07-16 | Yes — domestic LLCs and foreign LLCs authorized in Nebraska file a biennial report with the Secretary of State (Neb. Rev. Stat. § 21-125(a)); professional LLCs follow the same schedule |
Every 2 years, in odd-numbered years. The first report is due in the first odd year after the calendar year of formation or Nebraska authorization, so a 2025 or 2026 formation first files in 2027 (§ 21-125(c)) |
January 1 through April 1 of each applicable odd-numbered year (§ 21-125(c)). The Secretary of State currently labels June 16 the delinquency date; the statute separately makes a report 60 days overdue a ground for enforcement (§§ 21-151(a)(2), 21-160(a)(2)) |
Nebraska Secretary of State, Business Services Division. File online during the reporting period through the agency's reporting portal, or on paper; electronic filing carries the lower fee |
Company name; designated-office street and mailing addresses; agent-for-service name, street and mailing addresses, and any post-office box; principal-office street and mailing addresses; and, for a foreign LLC, formation jurisdiction and any alternate Nebraska name. Information must be current when delivered (§ 21-125(a)–(b)); an authorized person signs (§ 21-119). A series LLC also lists each active protected series (§ 21-514) |
$25 online or $30 on paper (Neb. Rev. Stat. § 21-192(1), as of 2026-07-16). A series LLC pays another $25 online or $30 paper for each protected series included in the report (§ 21-192(4)) |
No separate late fee — the Secretary of State's current LLC reinstatement worksheet lists a $0 late fee. The agency calls June 16 delinquent. Under § 21-151, a domestic report 60 days overdue becomes a dissolution ground; after the Secretary serves its determination, a separate 60-day cure period runs before dissolution |
Domestic: after the two statutory 60-day stages, the LLC is administratively dissolved and may only wind up; ordinary reinstatement is available within 5 years, and late reinstatement after 5 years costs $500, with relation back (§§ 21-151–.152). The current paper reinstatement is $30 plus overdue reports and fees. Foreign: revocation notice must set an effective date at least 60 days out, and cure before then prevents revocation; once revoked, the agency requires requalification rather than reinstatement (§ 21-160) |
| Nevada verified 2026-07-16 | Yes — an initial and annual List of Managers or Managing Members filed with the Nevada Secretary of State (Nev. Rev. Stat. § 86.263) |
Initial list at the time the articles are filed, unless the Secretary approves an alternative due date; annual list every year afterward (§ 86.263(1)-(2), (12)) |
Due by the last day of the LLC's formation-anniversary month each year, or the anniversary month of an approved alternative due date. A filing received more than 90 days early counts as an amended prior-year list (§ 86.263(2), (9)) |
Nevada Secretary of State. File online through SilverFlume or submit the Secretary's paper annual-list/state-business-license form by mail or in person |
LLC name and file number; names, titles, and residence or business addresses of all managers or, if none, all managing members; authorized signature certifying accuracy; and perjury declarations covering business-license compliance, false filings, and concealed control (§§ 86.263(1), (3), 86.269) |
$150 annual-list fee plus a separately stated $200 state business-license renewal filed at the same time — $350 total before any optional expedite charge (Nev. Rev. Stat. §§ 86.263(4), 76.130(1); Nevada SOS fee schedule, as of 2026-07-16) |
Immediate default after the due date: $75 list penalty plus $100 late business-license penalty — $175 in penalties, in addition to the unpaid $350. The Secretary sends notice to the registered agent; not receiving the 90-day advance reminder is no excuse (§§ 86.263(7), 86.272, 76.130(3)-(4)) |
On the first day of the first anniversary of the month after the due month, the charter is revoked and the right to transact business forfeited (§ 86.274(2)). Reinstatement before 5 consecutive years requires the current list, registered-agent information, every delinquent year's fees and penalties, and a $300 reinstatement fee; it relates back. At 5 years the charter cannot be reinstated, so the separate revival route under § 86.580 applies (§ 86.276) |
| New Hampshire verified 2026-07-16 | Yes — an annual report delivered to the Secretary of State. Both domestic LLCs and registered foreign LLCs must file (LLCs that report to the insurance commissioner are excepted) (RSA 304-C:194(I)) |
Annual. The first report is due between January 1 and April 1 of the year following formation (or foreign registration); but an LLC formed or registered between December 1 and April 1 skips that year's report (RSA 304-C:194(III)) |
A fixed statewide window, January 1 to April 1, every year. The report's information must be current as of January 1 of the year it is due (RSA 304-C:194(II); RSA 304-C:191(II)(f)) |
New Hampshire Secretary of State, Corporation Division — file online through QuickStart or on paper by mail. Electronically submitted fees carry a $2 online handling charge (RSA 5:10-a) |
LLC name and state or country of formation; registered office address and registered agent name; principal-office address; the names and business addresses of its managers (or at least one member if there are no managers); and a brief description of the nature of its business (RSA 304-C:194(I)) |
$100 per annual report (RSA 304-C:191(II)(f)), plus a $2 handling charge for online filing. This Secretary of State filing is separate from New Hampshire's Business Profits Tax and Business Enterprise Tax |
A $50 late fee for failing to file the report or pay the fee on or before April 1 (RSA 304-C:191(II)(f)). Delinquency does not immediately dissolve the LLC: administrative dissolution requires missing the report (or fees) for two consecutive years, each time more than 60 days past due (RSA 304-C:136) |
After two consecutive delinquent years, the Secretary signs a notice of dissolution and mails it with a reinstatement application; the name is protected 120 days (RSA 304-C:137). Reinstate within 3 years (§ 138) for a $135 fee — but an application filed more than 120 days after the dissolution notice also needs a Department of Revenue tax certificate; reinstatement relates back. After 3 years, only a 'late reinstatement' is available: a $500 application with published notice and a review process (RSA 304-C:145; fees at RSA 304-C:191(II)(f)) |
| New Jersey verified 2026-07-16 | Yes — an annual report filed with the Division of Revenue and Enterprise Services (the statutory 'filing office'). N.J.S.A. 42:2C-26(a) requires 'each domestic and foreign limited liability company' to file one, so both New Jersey LLCs and out-of-state LLCs registered here are covered |
Annual — every year. The LLC Act sets no separate first-report deadline; the report simply recurs each year in the LLC's anniversary month. In practice the first annual report comes due in that month in the calendar year after the LLC is formed (an LLC formed in March 2025 files its first March report in 2026) |
Due by the last day of the LLC's anniversary month — 'the last day of the month, in the month in which you completed your business formation' (NJ Division of Revenue). An LLC formed on March 12 owes its report by March 31 every year. The duty is on the business 'even if you fail to receive any notification from the State,' and the state does not grant extensions |
New Jersey Division of Revenue and Enterprise Services (DORES), part of the Department of the Treasury. Filing is online through the state portal at njportal.com/DOR/annualreports; the report keeps the registered agent, registered office, and principal address current |
Per N.J.S.A. 42:2C-26(a): (1) the name and address of the LLC; (2) the name and address of the registered agent; and (3) the names and addresses of the managing members or managers, as the case may be. The report is a short confirm-or-update of the registered agent, office, and address on record |
$75 for the annual report (New Jersey Division of Revenue fee schedule, as of 2026-07-16); the portal adds a small payment-processing charge ($3 by credit card, $0.50 by eCheck). This report fee is separate from any New Jersey business taxes — corporation business tax, gross-income tax on members, or sales tax — which the Division of Taxation administers and which are not part of this filing |
No per-year late fee, and no loss of good standing for a single missed report. The consequence is triggered only 'if no annual report is filed as required by this section for two consecutive years': a domestic LLC's certificate is transferred to an inactive list and, subject to the LLC's other rights, its name becomes available to any other company; a foreign LLC's certificate 'may be revoked by the filing office' (N.J.S.A. 42:2C-26(b)) |
A domestic LLC on the inactive list 'shall remain a limited liability company' and its members' and managers' limited liability is unaffected, but it has lost good standing. It is 'reinstated by proclamation of the filing office upon payment of all fees due ... consisting of a reinstatement filing fee, current annual report fee and all delinquent annual report fees'; the reinstatement 'relates back' and validates interim actions (N.J.S.A. 42:2C-26(b)(3)). The reinstatement-of-charter filing fee is $75 (Division of Revenue fee schedule). If the LLC's name was taken while it was inactive, it must first amend its certificate to an available name. Reinstatement does not by itself erase back taxes, restore lapsed licenses, or undo contract or lawsuit consequences that arose while it was inactive |
| New Mexico verified 2026-07-16 | None — New Mexico's corporate-report statute is a separate Article 5, while LLCs are governed by Article 19. The official LLC filing rule lists formation, agent, merger, dissolution, and revocation filings but no annual, biennial, or periodic report (12.3.4.11–.12 NMAC) |
None — no initial and no recurring periodic report for a domestic or registered foreign LLC. Filing articles of organization or a foreign registration begins the entity record; it does not start a report cycle |
None for a periodic report. Registered-agent and office maintenance is event-driven, not calendar-driven; an LLC must continuously maintain both and file changes when they occur (NMSA 1978 § 53-19-5) |
No periodic LLC report is filed. Separate LLC maintenance filings go to the New Mexico Secretary of State through its online Business Services portal; the agency says all business filings have moved online and paper applications are no longer accepted |
Not applicable — there is no periodic report. Separately, the LLC record must identify a New Mexico registered office and an eligible registered agent, and a change statement identifies the company, current agent and office, and the successor or new address (§ 53-19-5) |
$0 — no periodic-report fee because no report exists. Section 53-19-63 lists the LLC filing fees for formation, amendments, mergers, dissolution, certificates, agent changes, foreign registration, and cancellation, but no annual or biennial report charge |
None for a periodic report — no report deadline means no report late fee or report delinquency. A separate agent default becomes a revocation ground after 30 days without an agent or 30 days without filing a required agent or office change (§ 53-19-66.1) |
No report-based dissolution or reinstatement. For agent-based administrative revocation, eliminate the ground and apply for reinstatement within 2 years; reinstatement relates back to the revocation date (§§ 53-19-66.1–.2) |
| New York verified 2026-07-16 | Yes — a Biennial Statement with the New York Department of State under N.Y. LLC Law § 301(e); domestic and registered foreign LLCs are covered |
Every 2 years; the first statement is due 2 years after the Articles of Organization or Application for Authority was filed, in the same calendar month (N.Y. LLC Law § 301(e)(1)) |
File during the calendar month in which the articles, application, or stated effective date occurred; the Department says not to file before that due month (§ 301(e)(1)) |
New York Department of State, Division of Corporations. Most LLCs file online through the e-Statement Filing Service using the exact entity name and DOS ID; a paper form may be requested if online filing is unavailable |
The post-office address, inside or outside New York, where the Secretary of State must mail a copy of process accepted for the LLC (§ 301(e)(1)); the online service also requires the exact entity name and DOS ID to reach the filing |
$9 for a domestic or foreign LLC Biennial Statement (Department of State fee schedule, as of 2026-07-16); expedited handling is not offered for Biennial Statements |
No separate late fee stated — the overdue filing remains $9. Department records and any Certificate of Status or status letter show the LLC as past due, which may prevent some business transactions |
The Department treats a missed Biennial Statement as past-due status, not an automatic dissolution or cancellation. Cure by filing the overdue statement online or on the requested paper form; a new Certificate of Status may then be requested |
| North Carolina verified 2026-07-16 | Yes — an annual report for each ordinary domestic LLC and registered foreign LLC. Professional LLCs governed by Chapter 55B are excluded and do not file this report (N.C. Gen. Stat. § 57D-2-24(a); Secretary of State guidance) |
Every year. The first report is due in the year after the calendar year in which the domestic LLC formed or the foreign LLC received authority; later reports are due each year (§ 57D-2-24(b)) |
April 15. This is a fixed calendar deadline, not an anniversary or fiscal-year deadline. The Secretary of State must notify LLCs of the requirement, but the statute does not make receipt of notice a condition of the duty (§ 57D-2-24(b)) |
North Carolina Secretary of State, Business Registration Division. File online through the entity's registry profile, or print the pre-populated report and file by mail or over the counter; paper may be needed to change the registered-agent name |
Report year; LLC name; foreign jurisdiction and authorized alternate name, if applicable; registered-office street and mailing addresses, county, agent, and changes; principal-office address and telephone; principal officials' names, titles, and business addresses; and a brief business description. Unchanged filers may certify no change (§ 57D-2-24(a)) |
$200 base fee. Current online total is $203 by credit card or $202 by ACH; paper is $200, as of 2026-07-16. A separate domestic reinstatement application costs $100 (§ 57D-1-22(a)(18), (28); Secretary of State fee page) |
No separately stated late fee. The report is delinquent after April 15. For a domestic LLC, nonfiling through the 60th day after the deadline is a dissolution ground; missing fees or other Chapter 57D payments for 60 days is a separate ground (§ 57D-6-06(a)). Past-due reports and their $200 fees remain owed |
Domestic: after the 60-day-late ground arises, the Secretary mails notice and allows another 60 days to cure before dissolution. Reinstatement has no stated time limit, costs $100 plus cure of the missing reports/fees, and relates back subject to rights of a person who reasonably relied on the dissolution; a taken name must be changed. Foreign: delinquency permits a revocation proceeding, followed by a 60-day notice cure, and a new authority certificate is unavailable until the grounds are corrected (§§ 57D-6-06, 55-14-22, 57D-7-30 to -31) |
| North Dakota verified 2026-07-16 | Yes — an annual report filed with the North Dakota Secretary of State under the Uniform Limited Liability Company Act (N.D.C.C. § 10-32.1-89). Both domestic LLCs and foreign LLCs authorized to transact business in the state must file. There is no separate Secretary of State franchise-tax filing bundled with it, so this report and its fee are the main recurring good-standing obligation |
Every year. A newly formed LLC's first annual report is due 'before November sixteenth in the year following the calendar year of the effective date stated in the articles of organization' (§ 10-32.1-89(3)); a foreign LLC's first report is due the November after the year its certificate of authority issued. After that first report, the report recurs each year on the same date |
A single fixed date, not a window: the report 'must be delivered to the secretary of state before November sixteenth of each year' (§ 10-32.1-89(3)) — in practice, by November 15. The Secretary of State sends a courtesy reminder, but the duty does not depend on receiving it; after the due date the Secretary notifies the LLC that it is 'not in good standing' (§ 10-32.1-89(4)) |
The North Dakota Secretary of State. File online through the Secretary of State's FirstStop business portal (the standard route) or by mail on the state form (§ 10-32.1-89; North Dakota Secretary of State, Business Services) |
The report must set forth the LLC's name and its state or country of organization; the address of its North Dakota registered office, the name of its registered agent there, and the address of its principal executive office; 'a brief statement of the character of the business' actually conducted in the state; and the names and addresses of the managers and governors, or of the managing member or members (§ 10-32.1-89(1)). The information must be current 'as of the date of the execution of the report' (§ 10-32.1-89(2)) |
$50 for the annual report of a domestic or foreign LLC (§ 10-32.1-92(25); North Dakota Secretary of State fee schedule, as of 2026-07-16). No franchise tax is collected with the report — North Dakota levies no state-level entity tax on a pass-through LLC. Local business licenses, where a city requires one, are separate filings and fees |
File after November 15 and the Secretary of State charges an additional $50 late fee (§ 10-32.1-92(25)(a)(1)), and notifies the LLC that its certificate is 'not in good standing' and may be terminated (§ 10-32.1-89(4)). Unlike a registered-agent lapse, an annual-report failure does not get a separate 60-day notice-and-cure period before termination (§ 10-32.1-90(1)(c)); the six-month clock in § 10-32.1-90(1)(b) runs on its own |
An LLC that fails to file its annual report with the fees 'within six months after the date established in subsection 3 of section 10-32.1-89 ceases to exist and is considered involuntarily terminated by operation of law' (§ 10-32.1-90(1)(b)); the Secretary notes the termination and mails notice to the last registered agent. It can be reinstated 'within one year following the involuntary termination' by filing the past-due report and paying the statutory filing fee, the penalty fee, and a $135 reinstatement fee (§ 10-32.1-91(1)(a); § 10-32.1-92(25)(a)(2)). More than one year out, reinstatement is available only by court appeal, tried de novo (§ 10-32.1-91(1)(b)). Reinstatement restores the LLC to active status and, back to the termination date, validates its contracts and restores its assets (§ 10-32.1-91(1)(c)) — but it does not by itself cure lost licenses or tax liabilities |
| Ohio verified 2026-07-16 | None — Ohio LLCs do not file annual reports, and the Secretary of State says the state's biennial report applies only to professional associations and limited liability partnerships, not LLCs |
None — no initial, annual, biennial, or other recurring Secretary of State report for a domestic or registered foreign LLC |
None — an Ohio LLC has no periodic-report due date or filing window |
No LLC periodic report is filed. Separate maintenance filings, such as a statutory-agent appointment or address change, go to the Ohio Secretary of State; the company must file those changes 'forthwith' (Ohio Rev. Code § 1706.09(D)–(E)) |
Not applicable — there is no periodic report. Separately, the LLC must continuously maintain an Ohio statutory agent and keep the agent's Ohio street address current (§ 1706.09(A), (C)–(E)) |
$0 — no LLC annual or biennial report exists. A separate statutory-agent change costs $25, and reinstatement after agent-based cancellation costs $25 (Ohio Rev. Code § 111.16(Q), (R)(1), as of 2026-07-16) |
None for a periodic report. Separately, failure to maintain a statutory agent or update the agent's name or address starts a 30-day cure period after Secretary of State notice; uncured default cancels the articles or foreign registration (§ 1706.09(L)) |
No report-based dissolution or reinstatement. For statutory-agent cancellation, cure before cancellation by filing the required agent appointment or statement; after cancellation, apply for reinstatement within 2 years, make the agent filing, and pay $25 (§ 1706.09(L); § 111.16(Q)) |
| Oklahoma verified 2026-07-16 | Annual certificate required for every domestic Oklahoma LLC and every foreign LLC registered in Oklahoma (18 O.S. § 2055.2(A)) |
Every year. The first certificate is due on the first anniversary of the articles of organization (domestic) or Oklahoma registration (foreign), then on each anniversary (§ 2055.2(A)-(B)) |
Due on the formation or Oklahoma-registration anniversary. The Secretary of State must email notice at least 60 days before the anniversary to the last email address of record (§ 2055.2(B)-(C)) |
Oklahoma Secretary of State. File online or submit the Secretary of State's paper annual-certificate form with payment |
Confirm the LLC is active; principal-place-of-business street address; primary-contact email on the current SOS form; member or manager signature. Email becomes an express statutory report field November 1, 2026 (2026 Okla. Sess. Laws ch. 277) |
$25 per annual certificate, whether domestic or registered foreign (§ 2055.2(A)); the official paper form also states $25 |
No separate dollar late fee in § 2055.2. At 60 days past due, the LLC ceases to be in good standing; the Secretary of State will not accept most filings or issue good-standing certificates, and the LLC cannot maintain an Oklahoma court action until reinstated (§ 2055.2(D)-(F)) |
Domestic articles are deemed canceled on the third anniversary of the missed due date; a foreign registration is deemed withdrawn on day 61. Reinstate through the Secretary of State by filing all delinquent annual certificates, paying all delinquent $25 fees, and filing the reinstatement application; change the name if the old one is unavailable. Reinstatement relates back as if good standing had never lapsed (18 O.S. §§ 2012.1(B), 2047(C), 2055.3) |
| Oregon verified 2026-07-16 | Yes — an annual report delivered to the Secretary of State. Both domestic LLCs and foreign LLCs authorized to transact business in Oregon must file (ORS 63.787(1)) |
Annual. The report is due by the LLC's anniversary, so the first report is due by the first anniversary of formation (or of the foreign LLC's authorization); every year thereafter by that anniversary (ORS 63.787(1)) |
By the LLC's anniversary date each year (the formation anniversary for a domestic LLC; the authorization anniversary for a foreign LLC). Information must be current as of 30 days before the anniversary. The Secretary mails a reminder form, but not receiving it does not excuse filing (ORS 63.787(1)-(3)) |
Oregon Secretary of State, Corporation Division, online through the Oregon Business Registry; a mailed renewal form is also available |
LLC name and the state or country under whose law it is organized; the registered office street address and registered agent name; the principal office address; and any additional identifying information the Secretary requires by rule (ORS 63.787(1)) |
$100 per annual report (ORS 56.140(2); Oregon Business Registry renewal fee, as of 2026-07-16). This Secretary of State renewal is separate from any Department of Revenue tax filing |
No statutory late fee. But not delivering the annual report when due is itself a ground for administrative dissolution, as is not paying a fee when due (ORS 63.647(1)-(2)) |
After a missed report, the Secretary gives written notice; if the LLC does not correct the ground within 45 days, the Secretary administratively dissolves it (ORS 63.651(2)). A dissolved LLC continues only to wind up (ORS 63.651(3)). It may apply to reinstate within five years of dissolution (waivable), and reinstatement relates back to the dissolution date as if it never occurred (ORS 63.654). A foreign LLC's authority is revoked instead, with a parallel five-year reinstatement (ORS 63.741, 63.747) |
| Pennsylvania verified 2026-07-16 | Yes — an Annual Report (Form DSCB:15-146) filed with the Pennsylvania Department of State. This is new: Act 122 of 2022 repealed Pennsylvania's once-a-decade decennial report and replaced it, beginning in 2025, with an annual report for most entities, including domestic LLCs and all registered foreign associations (15 Pa.C.S. § 146) |
Annual. The requirement began January 1, 2025; each LLC that is active on the Department's records files once per calendar year. A newly formed or newly registered LLC generally begins filing the calendar year after it forms or registers |
For LLCs the window is January 1 – September 30 each year. The deadline is staggered by entity type — corporations file January 1 – June 30, and limited partnerships, LLPs, business trusts, and professional associations file January 1 – December 31 — but an LLC's deadline is September 30 (Pennsylvania Department of State) |
Pennsylvania Department of State, filed online at file.dos.pa.gov. Online filing is strongly recommended and is automatically approved within minutes, so there are no expedited-service options. The report must be 'signed by the entity or association' (15 Pa.C.S. § 146(a)); the Department does not verify who signed |
Business name; jurisdiction of formation; registered office address; principal office address; the name of at least one governor (for an LLC, a manager or a member with material management responsibility); the names and titles of the principal officers, if any; and the entity number issued by the Department of State (15 Pa.C.S. § 146). Filing the annual report can itself update the registered-office information on file |
$7 for an LLC (also for business corporations, LPs, and LLGPs); $0 for a nonprofit corporation and for any LLC or LP with a not-for-profit purpose (Pennsylvania Department of State, as of 2026-07-16). This annual report does not replace a restricted professional company's separate Certificate of Annual Registration, which is due April 15 |
No stated late fee; the consequence is a path to administrative dissolution, and Pennsylvania is in a transition period. For 2025 and 2026, failure to file does NOT trigger dissolution. Beginning with annual reports due in 2027, an LLC that fails to file becomes subject to administrative dissolution (domestic) or termination of registration (foreign) six months after the due date, plus loss of the exclusive right to its name (Act 122; Pennsylvania Department of State) |
Starting with 2027 reports, a nonfiling domestic LLC is administratively dissolved six months after its September 30 deadline; while dissolved it may only wind up its affairs or seek reinstatement, and its name becomes available to others. A domestic LLC may reinstate at any time, with no time limit, effective back to the dissolution date (except as to a name taken by another or a third party who relied on the dissolution), by paying a $35 online (or $40 paper) reinstatement fee plus $15 for each missed annual report. A foreign LLC cannot reinstate retroactively — it must file a new Foreign Registration Statement (Pennsylvania Department of State) |
| Rhode Island verified 2026-07-16 | Yes — an annual report filed with the Rhode Island Department of State, Business Services Division, under the Rhode Island Limited Liability Company Act (R.I. Gen. Laws § 7-16-66). Both domestic LLCs and foreign LLCs authorized to transact business in the state must file. This is a Business Services filing, not a Division of Taxation tax return, so the report and its fee are the main good-standing obligation |
Every year, with none due in the formation year. The report is filed 'in each year following the calendar year in which its original articles of organization or application for registration were filed' (§ 7-16-66(a)) — so an LLC formed any time in 2026 files its first annual report in the February 1–May 1 window of 2027 |
A fixed statewide window — 'between the first day of February and the first day of May' each year (§ 7-16-66(a)), the same for every LLC regardless of formation date (not an anniversary date). A timely-mailing rule applies: a report 'deposited in the United States mail' before May 1, properly addressed with postage prepaid, 'is deemed to be timely filed' (§ 7-16-66(b)). A courtesy reminder is mailed to the resident agent before February 1, but the duty does not depend on it |
The Rhode Island Department of State, Business Services Division. File online through the Department's business portal, or on paper Form 632 by mail or in person (Department of State Form 632). The Corporate Database shows each entity's filing history |
Section 7-16-66(a) requires the report to set forth the LLC's name and the address of its principal office; the state or jurisdiction under whose law it is formed; the LLC's current mailing address and the name or title of a person to whom communications may be directed; a brief statement of the character of the business the LLC is actually engaged in this state; and any additional information the secretary of state requires. It asks for no financial figures or ownership breakdown, and the information is given 'as of the date of the execution of the report' (§ 7-16-66(b)) |
$50 for filing the annual report (§ 7-16-65(13); Department of State Form 632, as of 2026-07-16). Filing online adds a small enhanced-access (portal) fee shown at checkout. No franchise or income tax is collected with the report |
An LLC that 'fails or refuses to file its annual report for any year within thirty (30) days after the time prescribed ... is subject to a penalty of twenty-five dollars ($25.00) per year' (§ 7-16-66(d)). If the Department returns a nonconforming report, the penalty does not apply as long as the LLC corrects and returns it within 30 days (§ 7-16-66(c)). Failure to file the annual report within the time required is a ground for the Department to revoke the LLC's certificate of organization (§ 7-16-41(a)(3)), after at least 60 days' written notice (§ 7-16-41(b)); once a certificate of revocation issues, 'the authority of the limited liability company to transact business in this state ceases' (§ 7-16-42(b)) |
For a persistently delinquent LLC the Department revokes the certificate of organization (§§ 7-16-41, 7-16-42), which ends the LLC's authority to do business. Reinstatement is generous: 'within twenty (20) years' after the certificate of revocation, the secretary of state may withdraw it and 'retroactively reinstate the limited liability company in good standing as if its certificate ... had not been revoked' (§ 7-16-43(a)) — on filing the documents it had failed to file, paying a penalty of $50 'for each year or part of year that has elapsed since the issuance of the certificate of revocation,' and filing a certificate of good standing from the Rhode Island Division of Taxation. If another entity took the LLC's name in the meantime, reinstatement is conditioned on adopting a new, distinguishable name (§ 7-16-43(b)) |
| South Carolina verified 2026-07-16 | None for a standard LLC. The South Carolina Uniform Limited Liability Company Act (S.C. Code Title 33, Ch. 44) imposes no annual or periodic report with the Secretary of State. Exception: an LLC that elects to be taxed as a C or S corporation files the corporate Initial Report (Form CL-1) and annual corporate income-tax returns — a Title 12 tax obligation with the Department of Revenue, not an LLC-Act report |
None — there is no recurring LLC report to schedule and no first-report deadline under Ch. 44 |
None — no periodic report means no due date or filing window |
None for a periodic report. The Secretary of State handles LLC formation and change filings (articles of organization, agent/office changes, termination), but there is no annual filing to submit |
None — there is no report to complete. An LLC keeps its public record current by filing a change of designated office or agent when it moves or changes agents (S.C. Code § 33-44-109), not through a yearly report |
No recurring report fee. The Ch. 44 fee schedule (S.C. Code § 33-44-1204) lists filing fees for articles of organization ($110), name reservation, agent/office changes, termination, reinstatement, and cancellation — but no annual-report fee, because no annual report exists |
No report to be late on, so no report late fee. A South Carolina LLC can still be administratively dissolved on a different ground: failing to pay a fee, tax, or penalty imposed by law within 60 days after it is due (§ 33-44-809). The Secretary of State must first serve notice and give the LLC 60 days to cure before dissolving it (§ 33-44-810) |
Administrative dissolution under §§ 33-44-809 and -810 is triggered by unpaid fees, taxes, or penalties (not a missed report), and only after a 60-day cure notice. A dissolved LLC may apply to reinstate within two years of the dissolution date (§ 33-44-811); the application must include a Department of Revenue certificate that all taxes owed have been paid, and the reinstatement fee is $25 (§ 33-44-1204(a)(11)). Reinstatement relates back to the dissolution date, as if it had never occurred (§ 33-44-811(c)) |
| South Dakota verified 2026-07-16 | Yes — an annual report filed with the South Dakota Secretary of State. The LLC Act (SDCL § 47-34A-211) requires every LLC and every foreign LLC authorized to transact business (except a bank) to deliver an annual report under the consolidated business-entity rules, SDCL §§ 59-11-24 to 59-11-26. South Dakota has no corporate or personal income tax, so this report and its fee are the main recurring good-standing obligation |
Every year. The first annual report is due the year after the LLC is formed: § 59-11-25 requires it 'before the first day of the second month of the year following the year in which [the LLC] was authorized to transact business,' with every later report due 'by the same date each subsequent year.' In practice the Secretary of State administers each LLC's due date as the first day of its anniversary month (see below) |
The first day of the LLC's anniversary month — the month it was formed — each year, which is the date the Secretary of State assigns and shows on its online business search. (The statute, § 59-11-25, states the timing as the year following formation and 'the same date each subsequent year'; the office administers that as an anniversary-month due date.) The online tool lets you file starting up to two months early. Confirm your exact date on the Secretary of State's Business Database before relying on it |
The South Dakota Secretary of State. File online through the Secretary of State's Business Services portal (sosenterprise.sd.gov), which is the standard route and takes a credit card; or print the completed report and mail it with an added $15 paper-processing fee (South Dakota Secretary of State, File an Annual Report instructions) |
Section 59-11-24 requires the report to set forth the LLC's name; the jurisdiction under whose law it is formed; the address of its principal office; its registered agent and registered office information (§ 59-11-6); and the names and business addresses of its governors (managers) — except that a member-managed LLC 'need not' list governors. The report also discloses whether the entity owns agricultural land and, if so, any foreign beneficial ownership. The information must be current 'as of the date the annual report is executed' |
$55, the reporting fee 'due and payable with the filing of each annual report' (§ 47-34A-212(b); raised from $50 by 2025 S.L. ch. 189, in force as of 2026-07-16). Filing on paper instead of online adds a $15 processing fee, for $70 by mail. No franchise or income tax is collected with the report. Some filing-service pages still quote the old $50/$65 figures |
An LLC 'that does not file or refuses to file its annual report within the time prescribed is subject to a penalty of fifty-five dollars' assessed by the Secretary of State (§ 47-34A-212(b)), and the entity is no longer in good standing. If the report is still not delivered within 60 days after it is due — or fees or penalties go unpaid 60 days after they are due — the Secretary of State may commence a proceeding to administratively dissolve the LLC (§ 47-34A-809) |
The Secretary of State may administratively dissolve an LLC that does not deliver its annual report within 60 days after it is due, or pay fees/penalties within 60 days after they are due (§ 47-34A-809). An administratively dissolved LLC 'may apply to the secretary of state for reinstatement after the effective date of dissolution' — no outer time limit — by paying the filing fees for any delinquent annual report plus a $150 reinstatement fee, reciting that the grounds no longer exist, confirming the name still complies (§ 47-34A-105), and attaching a certificate that all taxes owed have been paid (§ 47-34A-811). Reinstatement 'relates back to' the dissolution date, so the LLC resumes business as if the dissolution had never occurred — but it must still clear the taxes and any lapsed licenses on its own |
| Tennessee verified 2026-07-16 | Yes — an annual report filed with the Secretary of State, Division of Business Services. Tenn. Code Ann. § 48-249-1017(a) requires 'each domestic LLC and each foreign LLC authorized to transact business in this state' to file one, so both Tennessee LLCs and registered out-of-state LLCs are covered |
Annual — every year. The report tracks the LLC's fiscal year rather than a formation anniversary; there is no separate statutory first-report deadline. A newly formed LLC's first annual report comes due in the reporting cycle after formation (a calendar-year LLC formed in 2026 files its first report by April 1, 2027) |
Due 'on or before the first day of the fourth month following the end of the close of the domestic or foreign LLC's fiscal year' (Tenn. Code Ann. § 48-249-1017(c)). For the typical LLC on a December 31 fiscal year that is April 1; an LLC with a June 30 fiscal year files by October 1. It is a fiscal-year deadline, not one shared statewide date |
Tennessee Secretary of State, Division of Business Services. File online through the TNCaB business-services portal (tncab.tnsos.gov). The report confirms or updates the LLC's registered agent and office, principal executive office, and managers or officers on record |
Per Tenn. Code Ann. § 48-249-1017(a): the LLC's name and its jurisdiction of formation; the street address and zip of its registered office and the registered agent's name; the street address and zip of its principal executive office (with a mailing address if the postal service does not deliver there); the names and business addresses of its directors or managers if it is director- or manager-managed; the names and business addresses of its officers, if any; the LLC's federal employer identification number (FEIN), or a statement that one has been applied for; and, if the LLC will have more than six members, the number of members as of the date the report is executed |
Member-scaled: 'fifty dollars ($50.00) multiplied by the number of members ... no less than three hundred dollars ($300) and no more than three thousand dollars ($3,000)' (Tenn. Code Ann. § 48-249-1007(d)). So an LLC with up to six members pays the $300 minimum, each member above six adds $50, and the fee tops out at $3,000 (confirmed on the Secretary of State's fee statement, as of 2026-07-16). A foreign LLC pays the same scaled fee. This report fee is separate from Tennessee's franchise and excise taxes, which the Department of Revenue administers |
No flat monetary late fee. The consequence is escalation toward dissolution: under Tenn. Code Ann. § 48-249-604(a)(1), the Secretary of State may begin an administrative-dissolution proceeding if 'the LLC does not deliver its properly completed annual report to the secretary of state within two (2) months after it is due.' The LLC is out of good standing in the meantime, which blocks the certificate of existence needed for financing and contracts |
After the two-month trigger, the Secretary of State serves written notice (Tenn. Code Ann. § 48-249-605(a)); if the LLC does not cure within two months of that notice, the Secretary of State 'shall administratively dissolve the LLC' (§ 48-249-605(b)). A dissolved LLC 'continues its existence but may not carry on any business except that necessary to wind up and liquidate' (§ 48-249-605(c)). Reinstatement is available under § 48-249-606: apply, state the LLC's name and that the grounds are eliminated, and use a name that still qualifies; in practice the LLC must file every overdue annual report, pay the $70 Application for Reinstatement Following Administrative Dissolution/Revocation fee, and obtain a Department of Revenue tax clearance (Secretary of State). Reinstatement does not by itself erase back taxes, restore a lapsed license, or undo contract or lawsuit consequences that arose while dissolved |
| Texas verified 2026-07-16 | No general annual or biennial LLC report to the Texas Secretary of State. A taxable domestic or registered foreign LLC instead files an annual Public Information Report (PIR) with the Comptroller as part of franchise-tax reporting; that tax filing is outside this survey (Texas SOS Formation FAQs) |
None in scope — no first or recurring Texas Secretary-of-State report for an ordinary LLC. The separate Comptroller PIR is annual |
None in scope — Texas sets no Secretary-of-State LLC report deadline or filing window. Track the separate Comptroller franchise-tax/PIR calendar independently |
No periodic LLC report is filed with the Secretary of State. The separate PIR goes to the Texas Comptroller of Public Accounts, not the Secretary of State |
Not applicable to a Secretary-of-State periodic report. The separate PIR updates governing-person management information through the Comptroller |
No Secretary-of-State periodic-report fee because an ordinary LLC has no such filing. Franchise tax and related tax reporting are separate |
No periodic-report late fee or delinquency status in this survey. Consequences for missing Comptroller tax filings belong to the separate franchise-tax system |
No Secretary-of-State report-based dissolution or reinstatement path because an ordinary LLC has no periodic report. Tax forfeiture and revival are separate from this survey |
| Utah verified 2026-07-16 | Annual report/renewal required for every domestic Utah LLC and registered foreign LLC (Utah Code § 48-3a-212; renumbered to § 16-20-212 Oct. 1, 2026) |
Every year following the calendar year of formation or Utah registration. The first report is filed in the anniversary month in that following year (§ 48-3a-212(3)) |
File during the month containing the formation-date anniversary (domestic) or Utah-registration anniversary (foreign), not on one statewide date (§ 48-3a-212(3)) |
Utah Division of Corporations and Commercial Code. File online through the Business Registration System, upload a paper filing through the system, or submit the agency renewal form by mail |
Entity name; registered-agent information; principal-office street and mailing addresses; at least one governing person; foreign LLC's formation jurisdiction and any alternate name. Information must be current when signed (§ 48-3a-212(1)-(2)) |
$18 for a domestic or foreign LLC annual report/renewal; the agency states that the amount includes the $5 state single-sign-on surcharge. A $10 late-renewal fee applies |
$10 late-renewal fee. At 60 days after the report or required payment is due, the Division may start administrative dissolution; it must serve notice and then allow another 60 days to cure or disprove the ground (§ 48-3a-708) |
Domestic: if uncured 60 days after notice, the Division files administrative dissolution; activity is limited to winding up or reinstatement. Reinstatement is available at any time if the name is available; pay all amounts due during dissolution, file the application, and pay the agency's $54 reinstatement fee. The name is retained 5 years and reinstatement relates back (§§ 48-3a-708 to -709). Foreign: termination starts after a report is 60 days late, followed by at least 60 days' notice; cure before the effective date. The agency says foreign entities cannot reinstate (§ 48-3a-910) |
| Vermont verified 2026-07-16 | Yes — an annual report filed with the Secretary of State (11 V.S.A. § 4033). Both domestic LLCs and foreign LLCs authorized to transact business in Vermont must file. It is a short informational filing, not a tax return |
Every year, on a fiscal-year cycle. Due 'within three months after the expiration of the company's fiscal year' (§ 4033(c)); the first report follows the LLC's first fiscal-year close after formation. Vermont keys the deadline to your fiscal year, not your formation date |
Within three months after the end of the LLC's fiscal year (§ 4033(c)). For an LLC on the common calendar fiscal year (ending December 31), that means by March 31. The report's information must be 'current as of the date the annual report is signed on behalf of the company' (§ 4033(b)) |
Vermont Secretary of State, Corporations Division. File online through the state's business filing portal (bizfilings.vermont.gov) or on paper. The report is filed and signed on behalf of the company (§ 4033(a)–(b)) |
Just three items: the company's name and the state or country under whose law it is organized; the address of its designated office; and the name, email, and address of its agent for service of process (§ 4033(a)(1)–(3)). The agent-email requirement was added by the 2025 amendment. No list of members or managers is required |
$45 for a domestic LLC's annual report and $170 for a foreign LLC's (11 V.S.A. § 4007(a)(15)–(16); as of 2026-07-16). Reinstatement of a terminated LLC costs $35 (§ 4007(a)(17)). No franchise tax is collected with the report |
No flat daily late fee. The consequence is direct: 'The articles of organization of a limited liability company that fails to file an annual report ... shall terminate' (§ 4034(a)(1)). A terminated LLC loses its authority, and a lawsuit by or against it is subject to dismissal unless it is reinstated (§ 4034) |
The articles of organization terminate on failure to file the annual report (§ 4034(a)(1)); a foreign LLC's certificate of authority terminates on notice (§ 4034(a)(2)). To return, the LLC files its overdue report 'together with the annual report filing fee and the reinstatement fee for each year' it missed (§ 4034(a)(3)); reinstatement 'relates back to and takes effect as of' the termination (§ 4034(b)). The LLC keeps its name unless the report goes unfiled for more than five years after its due date (§ 4034(c)) |
| Virginia verified 2026-07-16 | A recurring annual registration fee, not an information report. Virginia LLCs file no annual report (only corporations do); instead every domestic and registered foreign LLC must pay a yearly annual registration fee to the State Corporation Commission (Va. Code § 13.1-1062). No member, manager, or address form is attached to it |
Annual. The first payment is due on or before the last day of the twelfth month after the month of organization or registration — the end of the anniversary month in the year after forming — and by that date every year after (Va. Code § 13.1-1062(A)) |
The last day of the LLC's anniversary month each year. The Commission assesses the fee about two months ahead and it may be paid early; a statement of assessment is mailed, but the duty does not depend on receiving it (Va. Code § 13.1-1062(A)–(D)) |
Virginia State Corporation Commission (SCC). Pay online through the Clerk's Information System (cis.scc.virginia.gov) or mail the assessment coupon and payment to the SCC Clerk's Office; there is no report to complete, only the fee |
None beyond identity — there is no report. Payment is matched to the LLC by its SCC entity ID; Virginia collects no annual disclosure of members, managers, or addresses through this fee. Registered-agent or address changes are filed separately, only when they occur |
$50 per year (Va. Code § 13.1-1062(A)). It is owed 'irrespective of any specific license tax or other tax' and is separate from state income tax; the Commission also allows online prepayment of two or three years (§ 13.1-1062(H)) |
A $25 penalty is added if the fee is not paid on time (Va. Code § 13.1-1064(A)). The Commission mails a notice of the penalty and of impending cancellation; the LLC's public status shows as delinquent until it pays (§ 13.1-1064(B)) |
If the fee is still unpaid on the last day of the third month after the due date, the LLC's existence is automatically canceled that day, with no order required (Va. Code § 13.1-1050.2(A)). The LLC may reinstate within 5 years by applying and paying a $100 reinstatement fee plus all back registration fees and penalties; reinstatement relates back as if cancellation never occurred (§ 13.1-1050.4) |
| Washington verified 2026-07-16 | Yes — an annual report with the Secretary of State, Corporations & Charities Division. RCW 25.15.106 requires every domestic and registered foreign LLC to file initial and annual reports 'in accordance with RCW 23.95.255' |
Annual, plus a one-time initial report due within 120 days of formation or foreign registration (RCW 23.95.255(1), (3)); an annual report is due every year after |
Due by the last day of the LLC's anniversary month — the month it was first formed or registered — and it may be filed up to 180 days early (WAC 434-112-060; Secretary of State). A reminder is sent 30–90 days before, but the duty stands even if it is not received (RCW 23.95.255(7)) |
Washington Secretary of State, Corporations & Charities Division, online through the Corporations and Charities Filing System (CCFS) at sos.wa.gov, or by paper Annual Report form; valid registered-agent and principal-office email addresses are required |
Entity name and jurisdiction; registered agent name with street and mailing address; principal-office street and mailing address; the names of the LLC's governors (its members or managers); a brief description of the business; and the Unified Business Identifier (UBI) number (RCW 23.95.255(2)). A changed registered agent on the report counts as a statement of change (RCW 23.95.255(6)) |
$70 for a for-profit entity including an LLC (Washington Secretary of State fee schedule, as of 2026-07-16). This report fee is separate from Washington's business and occupation tax, which the Department of Revenue administers |
A late report makes the LLC delinquent and the Secretary of State adds a penalty fee set by rule (RCW 23.95.615(2)). Not delivering the annual report within 120 days after it is due — or not paying a required fee — is a ground for administrative dissolution (RCW 23.95.605(1)–(2)) |
The Secretary of State serves notice of the grounds; if the LLC does not cure within 60 days it is administratively dissolved (RCW 23.95.610). A dissolved LLC may apply to reinstate within 5 years, paying all back annual fees, a penalty fee, and the current-year fee; reinstatement relates back as if the dissolution never occurred (RCW 23.95.615) |
| West Virginia verified 2026-07-16 | Yes — an annual report to the West Virginia Secretary of State (W. Va. Code § 59-1-2a). Since a 2026 amendment effective July 1, 2026, an LLC that has timely filed for five consecutive years and is in good standing may elect to file biennially instead (§ 59-1-2a(d)(3)) |
Annual by default; biennial only by election after five consecutive years of timely annual filing. The first annual report is due in the year following the calendar year in which the LLC was registered (§ 59-1-2a(d)) |
A fixed statewide window, January 1 to June 30. The report and fee must reach the Secretary of State on or before 11:59 p.m. on June 30 each year — or every two years under a biennial election (§ 59-1-2a(e)) |
West Virginia Secretary of State, through the One Stop Business Portal (business4.wv.gov). Online is the primary method; paper filing is available only in limited circumstances (for example, Medical Cannabis Act entities) |
The principal-office address; the person on whom notice of process may be served (registered agent); the county or county code; the business class code; and an email for filing reminders. An LLC provides 'similar information with respect to [its] principal or controlling interests' — its members or managers — as corporations provide for officers and directors (§ 59-1-2a(d)(2)) |
$25 annual report fee; $50 if the LLC has elected biennial reporting (§ 59-1-2a(c)). A veteran-owned or active-duty-member-owned business is exempt from the annual report fee for its first four years after registration. Online card payments add a small convenience fee. This is separate from any West Virginia tax |
A $50 administrative late fee for an annual delinquency ($100 for a biennial one); the Secretary of State may waive or reduce it (§ 59-1-2a(h)). Once an entity is more than 30 days delinquent, the Tax Commissioner may suspend, cancel, or withhold its business registration certificate, and continued delinquency leads to dissolution or revocation |
The Secretary of State may administratively dissolve an LLC that fails to deliver its annual or biennial report within 60 days after it is due, or to pay fees, taxes, or penalties within 60 days (W. Va. Code § 31B-8-809). The Secretary sends certified-mail notice; if the company does not cure within 60 days, it is dissolved by a filed certificate of dissolution (§ 31B-8-810). Reinstate within two years (§ 31B-8-811) by applying, confirming the grounds are cured and the name is available, and attaching a Tax Commissioner certificate that all taxes are paid; reinstatement relates back to the dissolution date |
| Wisconsin verified 2026-07-16 | Yes — an annual report. Every Wisconsin LLC and registered foreign LLC must deliver an annual report to the Department of Financial Institutions (DFI) each year (Wis. Stat. § 183.0212). Wisconsin recreated its LLC law effective Jan. 1, 2023 (the Wisconsin Uniform Limited Liability Company Law, 2021 Wis. Act 258); the annual-report duty carried over |
Annual — no biennial option. A domestic LLC's first report is due the year following the calendar year in which its articles of organization became effective, and then every year after that (Wis. Stat. § 183.0212(3)(a)) |
A domestic LLC files during the calendar quarter that contains the anniversary of its articles' effective date — so the deadline is the end of that quarter: March 31, June 30, September 30, or December 31 by formation date. A registered foreign LLC files in the first calendar quarter (by March 31) each year (Wis. Stat. § 183.0212(3)). DFI emails a reminder to the registered agent, but the duty does not depend on receiving it |
Wisconsin Department of Financial Institutions (DFI), Division of Corporate & Consumer Services — Wisconsin has no Secretary of State business registry. File online through the DFI portal (apps.dfi.wi.gov) on Form 5; a paper filing adds a $15 surcharge |
The company name; the street address, name, and e-mail of its registered agent; and, if the LLC is member-managed, the name of at least one member, or if manager-managed, the name of at least one manager (a foreign LLC also gives its governing jurisdiction and any fictitious name) (Wis. Stat. § 183.0212(1)). The report is required even if nothing has changed |
$25 per year for a domestic Wisconsin LLC filed online; $80 for a registered foreign LLC. Filing on paper adds a $15 surcharge, effective March 1, 2024 under Wis. Admin. Code DFI-CCS 10.01(6) (DFI Form 5 annual-report fee schedule, as of 2026-07-16). Any Wisconsin income tax the LLC's members owe is a separate Department of Revenue matter |
No late fee — Wisconsin assesses no penalty for a late annual report (DFI). The consequence is status-based: a missed deadline drops the LLC out of good standing on the public DFI record, and once the report is more than one year overdue, DFI may begin administrative dissolution (Wis. Stat. § 183.0708(1)(b)) |
If an LLC has no annual report on file within one year after it is due (or lets its fees or registered agent lapse for a year), DFI may start administrative dissolution: it notifies the registered agent, and the LLC has 60 days to cure or show the ground does not exist before DFI dissolves it (Wis. Stat. § 183.0708). A dissolved LLC continues to exist only to wind up and loses the exclusive right to its name, but it may apply for reinstatement under § 183.0709 by curing each ground and paying all fees and penalties owed; reinstatement relates back to the dissolution date as if it never occurred. There is no separate reinstatement fee beyond the back reports and fees owed, and no fixed deadline to apply |
| Wyoming verified 2026-07-16 | Yes — an annual report filed with the Secretary of State (W.S. 17-29-209). It doubles as the state's license-fee filing; Wyoming levies no corporate income or franchise tax, so this report and its fee are an LLC's only recurring state obligation. Both domestic and registered foreign LLCs must file |
Every year. Due 'on or before the first day of the month of organization of every year' (§ 17-29-209(a)); the first report falls in the LLC's first anniversary month and recurs in that month annually |
The first day of the LLC's anniversary month: 'on or before the first day of the month of organization of every year' (§ 17-29-209(a)). An LLC organized on June 15 files by June 1 each year. The report's financial figures must be current as of the end of the LLC's most recent fiscal year (§ 17-29-209(c)) |
Wyoming Secretary of State. File online through the Secretary of State's WyoBiz portal or on paper; electronic filing of the report and electronic payment of the license fee are authorized by W.S. 17-27-101. The statement is certified by the LLC's treasurer or other fiscal agent (§ 17-29-209(a)) |
A certification 'under the penalty of perjury, by its treasurer or other fiscal agent' setting forth the LLC's 'capital, property and assets located and employed in the state of Wyoming,' plus the address of its principal office (§ 17-29-209(a)). Wyoming's LLC report does not require listing members or managers |
A license fee equal to the greater of $60 or two-tenths of one mill ($.0002) per dollar of the LLC's capital, property and assets located and employed in Wyoming (§ 17-29-209(a)); most LLCs pay the $60 minimum. The fee accompanies the report (§ 17-29-210(a)(iii)). No separate franchise or income tax is collected with the report |
No flat late fee. If the LLC fails to pay the annual fee required by § 17-29-210, the Secretary of State mails or emails a notice; unless the LLC complies 'within sixty (60) days of the date of notice,' it is 'deemed defunct and to have forfeited its articles of organization' (§ 17-29-705(b)). Losing and not replacing the registered agent triggers the same 60-day-notice forfeiture (§ 17-29-705(a)) |
Forfeiture of the articles of organization takes effect 60 days after the Secretary of State's notice (§ 17-29-705). For a fee-based forfeiture, a defunct LLC 'may at any time within two (2) years after the forfeiture ... be revived and reinstated by paying the amount of the delinquent fees' (§ 17-29-705(b)); a registered-agent forfeiture is cured by filing the required statement plus a rule-set reinstatement fee and a $250 penalty (§ 17-29-705(a)). The LLC keeps its name during the two-year reinstatement window |
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