Pennsylvania: LLC Annual and Biennial Report Requirements

Requirements one by one

Periodic report obligation

Pennsylvania just changed this rule, so ignore older guides. For decades, Pennsylvania was
the only state with no annual or biennial report — it required a "decennial" report once
every ten years. Act 122 of 2022 repealed the decennial report and, beginning in 2025,
requires most entities to file an Annual Report (Form DSCB:15-146) with the Department of
State under 15 Pa.C.S. § 146. Domestic LLCs and all registered foreign LLCs are covered.
Filing services that still describe Pennsylvania as a decennial state are out of date.

Frequency and first report

The report is annual, and the requirement started January 1, 2025. Any LLC that is "active"
on the Department's records must file once each calendar year. A newly formed or newly
registered LLC generally begins filing the calendar year after it forms or registers.

Due date and filing window

Pennsylvania staggers the deadline by entity type, and for an LLC the window is January 1
to September 30. (Corporations file by June 30, and limited partnerships, LLPs, business
trusts, and professional associations file by December 31.) Note this carefully: some
secondary sources report the LLC deadline as September 1 or October 1, but the Department of
State's own table sets it at September 30.

Filing office and method

File with the Pennsylvania Department of State, online at file.dos.pa.gov. Online filing is
strongly recommended — the form pre-populates with your entity's current details and is
automatically approved within minutes, which is why there are no expedited-service options.
The report must be "signed by the entity or association" (15 Pa.C.S. § 146(a)), and the
Department does not examine whether the right person signed.

Required information

The annual report is short. Under 15 Pa.C.S. § 146 it states the business name; the
jurisdiction of formation; the registered office address; the 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 the Department issued. Filing the report can also serve to update the registered-office
information already on file.

Filing fee and related charges

The fee is $7 for an LLC — the same as for business corporations, LPs, and LLGPs. There is
no fee for a nonprofit corporation or for any LLC or LP with a documented not-for-profit
purpose. One thing the annual report does not replace: a restricted professional company's
separate Certificate of Annual Registration, which is still due by April 15.

Late fee and delinquency

There is no separate late fee, and — importantly — Pennsylvania built in a grace period. For
2025 and 2026, failing to file does not dissolve your LLC. That changes with the 2027
cycle: "beginning with Annual Reports due in 2027, associations that fail to file annual
reports in the 2027 calendar year will be subject to administrative
dissolution/termination/cancellation six months after the due date," along with loss of the
exclusive right to the company's name.

Dissolution, reinstatement, and cure

Once enforcement begins, a domestic LLC that skips its September 30 deadline is
administratively dissolved six months later. While dissolved, the LLC may only wind up or
apply for reinstatement, and its name is released for anyone else to take. The way back for a
domestic LLC is generous on timing: it may reinstate "with no limitation on the period of
time," effective back to the dissolution date (except as to a name someone else took or a
third party who relied on the dissolution). Reinstatement costs $35 online (or $40 on
paper) plus $15 for each missed annual report. A foreign LLC gets no retroactive cure — it
must reregister with a new Foreign Registration Statement.

What trips people up

• Thinking Pennsylvania still uses the decennial report. It doesn't. Since 2025 it is an
  annual report (15 Pa.C.S. § 146); the ten-year decennial filing was repealed by Act 122 of
  2022.
• Using the wrong deadline. For an LLC the window is January 1 to September 30 — not
  June 30 (that's corporations) and not December 31 (that's LPs and several other types).
  Secondary charts that say September 1 or October 1 are wrong; the state says September 30.
• Panicking about dissolution in 2025 or 2026. There is a transition period. Missing the
  report in 2025 or 2026 does not dissolve your LLC. Real dissolution risk starts with the
  2027 cycle.
• Assuming a dissolved LLC is lost. A domestic LLC can reinstate at any time (no deadline),
  back-dated to the dissolution — but you pay $35 plus $15 per missed report, and you can lose
  your name. A foreign LLC cannot reinstate at all; it must reregister from scratch.

Common questions

Do I really have to file something every year now in Pennsylvania?
Yes. Since 2025, an LLC must file an annual report (Form DSCB:15-146) with the Department of
State, replacing the old once-a-decade decennial report (15 Pa.C.S. § 146).

When is my Pennsylvania LLC's annual report due and what does it cost?
For an LLC, between January 1 and September 30 each year, for a $7 fee, filed online at
file.dos.pa.gov.

What happens if I don't file it this year?
For 2025 and 2026, nothing dissolves your LLC — it is a transition period. Starting with the
2027 report, failing to file leads to administrative dissolution six months after the
deadline and loss of your name.

My Pennsylvania LLC was dissolved for not filing — can I get it back?
A domestic LLC can reinstate at any time, effective back to the dissolution date, by paying
$35 (online) plus $15 for each missed report. A foreign LLC cannot reinstate and must
reregister with a new Foreign Registration Statement.

Statutes and sources

• 15 Pa.C.S. § 146 — annual report requirement (Form DSCB:15-146), required contents, and
  the signature rule, grounded on the Pennsylvania Department of State's official Annual
  Reports page.
  https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (accessed 2026-07-16)
• Pennsylvania Department of State — Annual Reports (deadlines and fee) — LLC window
  January 1–September 30, $7 LLC fee / $0 nonprofit, online filing at file.dos.pa.gov.
  https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (accessed 2026-07-16)
• Pennsylvania Department of State — transition, dissolution, and reinstatement (Act 122) —
  no dissolution in 2025–2026, enforcement beginning with 2027 reports, and reinstatement fees
  ($35 online / $40 paper + $15 per missed report).
  https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (accessed 2026-07-16)