Every Kentucky LLC files an annual report with the Secretary of State between January 1 and June 30. The fee is $15, there is no late fee, and an LLC that does not file faces administrative dissolution.
Every Massachusetts LLC files an annual report with the Secretary of the Commonwealth on or before the anniversary of its formation. The fee is $500, one of the highest in the country.
Since 2025, every Pennsylvania LLC files an annual report with the Department of State between January 1 and September 30. The fee is $7, and enforcement starts with reports due in 2027.
Michigan calls its LLC annual report the Annual Statement. Every Michigan LLC files it with LARA by February 15 for $25, and an LLC formed after September 30 skips the first February 15.
Every Mississippi LLC files an annual report online with the Secretary of State between January 1 and April 15. Mississippi LLCs file for free, and foreign LLCs registered in Mississippi pay $250.
Georgia calls its annual report the Annual Registration. Every Georgia LLC files it between January 1 and April 1 for $60, with a $25 penalty after April 1, and can prepay up to three years.
Tennessee LLCs file an annual report with the Secretary of State by the first day of the fourth month after their fiscal year ends. The fee is $50 per member, with a $300 minimum and a $3,000 maximum.
Colorado calls its annual report the Periodic Report. Every Colorado LLC files it online each year for $25 during a five-month window around its periodic report month, with a $50 penalty after that.
