Alaska: LLC Annual and Biennial Report Requirements

Requirements one by one

Periodic report obligation

Alaska requires a biennial report — filed once every two years, not annually — with the
Division of Corporations, Business and Professional Licensing, part of the Department of Commerce,
Community, and Economic Development (AS 10.50.750). Both Alaska LLCs and out-of-state (foreign)
LLCs "conducting affairs in this state" must file. Because Alaska imposes no state income or
franchise tax on an LLC, this report and its fee are the main way an LLC stays in good standing.

Frequency and first report

There are two distinct filings. Every newly organized LLC owes a one-time initial report
"within six months after original organization" (§ 10.50.760(d)). Separately, the recurring
biennial report is due before January 2 of each filing year (§ 10.50.760(a)). Do not skip the
initial report on the theory that the first biennial report covers it — they are different filings.

Due date and filing window

The biennial report is due "before January 2 of the filing year" (§ 10.50.760(a)) — effectively by
January 1. Your filing year follows your formation year's parity: an LLC organized in an even year
files every even-numbered year; one organized in an odd year files every odd-numbered year. The
report is "delinquent if not filed before February 1" (§ 10.50.760(a)), so February 1 is the line
between merely due and officially late.

Filing office and method

File with the Division of Corporations, Business and Professional Licensing (Department of
Commerce, Community, and Economic Development), online through the Division's portal or on paper.
Sections 10.50.750 and 10.50.760 direct the report to "the department."

Required information

Section 10.50.755 lists what the report must contain: the LLC's name and where it is organized;
the address of its Alaska registered office and the name of its registered agent (and, for a
foreign LLC, the address of its principal office in its home jurisdiction); the names and addresses
of the managers — or, if the LLC is member-managed, the members; and the name and address of "each
person owning at least a five percent interest in the company and the percentage of interest owned
by that person." Alaska's report therefore does ask for owner information, unlike some states'
address-only reports.

Filing fee and related charges

The fee is $100 for an Alaska LLC and $200 for a foreign LLC (3 AAC 16.065(c)). There is no
franchise tax bundled with the report. One separate cost to keep on your radar: nearly every Alaska
business also needs a state business license, which is its own filing and fee and is not the
biennial report.

Late fee and delinquency

Miss the February 1 line and the report is delinquent. The Division adds 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)). Delinquency alone does not end the LLC, but it
starts a clock: under § 10.50.408(a)(1) the commissioner may move to dissolve an LLC that is
"delinquent six months in filing its biennial report or in paying a fee or a penalty," after
mailing notice and allowing 60 days to contest (§ 10.50.408(b)).

Dissolution, reinstatement, and cure

If the six-month delinquency is not cured and the LLC does not respond to the notice, the
commissioner issues a certificate of involuntary dissolution; on issuance "the existence of the
company ceases," and the LLC's name becomes available for another company to adopt six months later
(§ 10.50.408(d)). Alaska allows a comeback: § 10.50.408(e) lets a dissolved LLC be "reinstated
within two years from the date of the certificate" — but the price is steep. The LLC must correct
the delinquency and pay double the amount delinquent, plus the amounts it would have paid during
the two-year period. And if another business grabbed the name in the meantime, the LLC can only
reinstate by amending its articles to a new, distinguishable name.

What trips people up

• It is biennial, and there is a separate initial report. The recurring report is every two
  years (§ 10.50.760(a)), but a brand-new LLC also owes an initial report within six months of
  forming (§ 10.50.760(d)). Two different filings.
• "Before January 2" means by January 1, and February 1 is the delinquency line. The report is
  due before January 2 and becomes delinquent if not filed before February 1 (§ 10.50.760(a)).
• Even-year vs. odd-year filers. Your cycle depends on whether you organized in an even or odd
  year (§ 10.50.760(a)); assuming everyone files the same year is a common mistake.
• Reinstatement costs double. After involuntary dissolution, § 10.50.408(e) requires paying
  double the delinquent amount to reinstate within two years — so a missed $100 report becomes a
  much larger bill, and waiting risks losing the name entirely.

Common questions

How often does my Alaska LLC file, and when?
Every two years, before January 2 of your filing year (§ 10.50.760(a)) — plus a one-time initial
report within six months of forming (§ 10.50.760(d)).

How much does it cost?
$100 for an Alaska LLC, $200 for a foreign LLC (3 AAC 16.065(c)). Filing late adds $25 per year of
delinquency and a 10% surcharge (3 AAC 16.065(c)–(d)).

What happens if I forget?
You accrue late charges, and once you are six months delinquent the commissioner can involuntarily
dissolve the LLC after notice and a 60-day contest window (§ 10.50.408(a)–(b)).

Can I get a dissolved Alaska LLC back?
Yes, within two years of the dissolution certificate — but you must fix the delinquency and pay
double the amount owed (§ 10.50.408(e)). If someone else took your name, you will have to reinstate
under a new one.

Statutes and sources

• Alaska Stat. § 10.50.750 — biennial report required for domestic and foreign LLCs.
  https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf (accessed 2026-07-16)
• Alaska Stat. § 10.50.755 — contents of the biennial report, including managers/members and
  each 5%-or-greater owner's percentage of interest.
  https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf (accessed 2026-07-16)
• Alaska Stat. § 10.50.760 — filing: due before January 2, even/odd-year cycle, February 1
  delinquency line, and the initial report within six months of organization.
  https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf (accessed 2026-07-16)
• Alaska Stat. § 10.50.408 — involuntary dissolution for six-month delinquency (with notice and
  a 60-day contest period) and two-year reinstatement on payment of double the delinquent amount.
  https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf (accessed 2026-07-16)
• 3 AAC 16.065 — LLC fee regulation: $100 domestic / $200 foreign biennial report, a $25-per-year
  late charge, and a 10% additional charge for failure to file.
  https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf (accessed 2026-07-16)