LLC Annual and Biennial Report Requirements in Maine

At a glance

Requirements one by one

One window for everyone: January 1 to June 1

Maine does not stagger LLC filings by formation date. Under 31 M.R.S. § 1665(3), every annual report is due in the same window — between January 1 and June 1 each year. The one variation is your first report: it is due in that window in the year following the calendar year you formed. An LLC organized anywhere in 2026 therefore files its first annual report between January 1 and June 1, 2027, and every year after in the same window. A foreign LLC follows the same structure using the year it filed its statement of foreign qualification.

The report is short, and filed online or by mail

Section 1665(1) lists what the report states: the LLC name; the registered-agent information required by Title 5, § 105(1); the principal-office address; a brief statement of the character of the business the company actually conducts in Maine; and the name and address of at least one member, manager, or other authorized person. The information must be current as of the day it is delivered (§ 1665(2)). File it through the Secretary of State's online annual-report portal or by mail.

The fee is $85

The annual-report fee is $85 for a domestic LLC (§ 1680(6)); a foreign LLC pays $150. Correcting a report already filed is an amended annual report at the same $85/$150 (§ 1680(9)). This is a Secretary of State filing, separate from any state tax the business may owe.

A late report costs $50 more — unless it was excusable neglect

File after June 1 and a $50 late-filing penalty is added to the $85 fee, as long as the report arrives before the company is revoked or dissolved (§§ 1680(10), 1667(1)). Maine gives a genuine second chance: § 1667(3) excuses the penalty entirely if the company shows the failure was the result of excusable neglect and files a copy within 30 days after it learns the Secretary never received the original.

One more Maine feature worth knowing: even after administrative dissolution, the LLC's contracts stay valid and it keeps the right to defend a lawsuit in Maine courts (§ 1592(4)). Unlike some states, Maine does not slam the courthouse door on a delinquent LLC's defense.

Administrative dissolution, then a six-year reinstatement clock

If the report and fees go unpaid, the Secretary of State serves written notice of the grounds (the failure-to-file ground is § 1591(2)). If the company does not correct them within 60 days — the notice is treated as perfected 5 days after it is mailed — the Secretary administratively dissolves the LLC (§ 1592(1)–(2)). A dissolved LLC continues to exist but may act only to wind up (§ 1592(3)), and its name is protected for 3 years (§ 1592(6)).

The company can come back. Under § 1593, it may apply for reinstatement within 6 years of the dissolution, stating that the grounds no longer exist, and paying the reinstatement fee — $150, capped at $600 no matter how many reports were missed (§ 1680(17)). Reinstatement "relates back to and takes effect as of the effective date of the administrative dissolution," so the LLC is treated as if it never lapsed (§ 1593(3)). Miss the six-year window, though, and it closes hard: the Secretary cancels the certificate of formation on the sixth anniversary of dissolution (§ 1593(4)).

What trips people up

• The window is January–June, not your anniversary. Many states tie the due date to the formation month; Maine does not. Every LLC files between January 1 and June 1 (§ 1665(3)). Your formation date only sets which year your first report is due.
• Excusable neglect is a real escape hatch — but a narrow one. The $50 penalty can be waived, but only on proof of excusable neglect and only if you file within 30 days of learning the report was not received (§ 1667(3)). It is not automatic.
• Dissolution does not stop you from defending a lawsuit. Maine expressly preserves a dissolved LLC's right to defend suits and the validity of its contracts (§ 1592(4)) — a narrower consequence than the court-access bars some states impose.
• The six-year reinstatement deadline is final. After administrative dissolution you have six years to reinstate; on the sixth anniversary the Secretary cancels the certificate of formation and the entity is gone for good (§ 1593(4)).

Common questions

When is my Maine LLC's first annual report due? Between January 1 and June 1 of the year after the calendar year you formed. An LLC formed anytime in 2026 files its first report in the January–June 2027 window (§ 1665(3)).

Can the $50 late fee be waived? Yes, but only for excusable neglect. You must satisfy the Secretary that the failure was excusable and file a copy within 30 days of learning the report was not received (§ 1667(3)).

What happens if my LLC is administratively dissolved? You can reinstate within six years by showing the grounds are gone and paying a $150 fee (capped at $600); reinstatement relates back as if the lapse never happened. After six years, the Secretary cancels the certificate of formation and you would have to form a new LLC (§§ 1593, 1680(17)).

Statutes and sources

• 31 M.R.S. § 1665 — LLC annual report: contents, the January 1–June 1 window, and the year-after first report. https://legislature.maine.gov/statutes/31/title31sec1665.html (accessed 2026-07-16)
• 31 M.R.S. § 1680 — fee schedule: $85 domestic / $150 foreign annual report (subsec. 6), $50 late penalty (subsec. 10), and the $150-capped-at-$600 reinstatement fee (subsec. 17). https://legislature.maine.gov/statutes/31/title31sec1680.html (accessed 2026-07-16)
• 31 M.R.S. § 1667 — late-filing penalty mechanics and the excusable-neglect relief. https://legislature.maine.gov/statutes/31/title31sec1667.html (accessed 2026-07-16)
• 31 M.R.S. § 1591 — grounds for administrative dissolution, including a missed annual report. https://legislature.maine.gov/statutes/31/title31sec1591.html (accessed 2026-07-16)
• 31 M.R.S. § 1592 — dissolution procedure, the 60-day cure, wind-up-only effect, the defend-suit carve-out, and the 3-year name hold. https://legislature.maine.gov/statutes/31/title31sec1592.html (accessed 2026-07-16)
• 31 M.R.S. § 1593 — reinstatement within six years, relation back, and cancellation of the certificate of formation on the sixth anniversary. https://legislature.maine.gov/statutes/31/title31sec1593.html (accessed 2026-07-16)