In Short: LLC Annual Reports by State
Most US states require an LLC to file a short report with the state every year or every two years and pay a fee. Missing it leads to late fees, a loss of good standing and, in the end, administrative dissolution.
- Who files: every LLC in its home state, plus every state where it is registered as a foreign LLC.
- Fees: from $0 in Minnesota and online in Idaho to a flat $500 a year in Massachusetts.
- Due dates: a fixed date in some states (May 1 in Florida, April 15 in North Carolina) and the LLC’s anniversary month in others (Utah, Nevada, Idaho).
- No report: Arizona, Missouri, New Mexico and Ohio LLCs file none; Delaware, Texas, Alabama and Puerto Rico use a tax or fee filing instead.
- Every two years: Alaska, California, Indiana, Iowa, Kansas, Nebraska, New York and Washington DC.
An LLC annual report keeps the state’s record of your company current: its address, its registered agent and the people who manage it. The state uses that record to send legal notices and to confirm the LLC still exists. File on time and the LLC stays in good standing. Miss it and the state starts the process that ends with the LLC dissolved.
This guide compares the filing in all 50 states, Washington DC, Puerto Rico and the US Virgin Islands, and links to a step-by-step guide for each one.
What Is an LLC Annual Report?
An annual report is a short filing that confirms or updates the LLC’s basic details with the state office that holds its record, in most states the Secretary of State. It is not a financial statement. Most reports ask for the LLC’s name, principal office address, registered agent, and the names of its managers or members, plus a fee.
States use different names for the same filing: Statement of Information in California, Annual Registration in Georgia, Annual List in Nevada, Annual Renewal in Minnesota and Biennial Statement in New York. Some states attach a tax to it, such as Wyoming’s license tax or Tennessee’s per-member fee.
Why missing it costs your good standing
A late report first costs a late fee in states that charge one, such as $400 in Florida or $200 plus interest on Delaware’s annual tax. The LLC then loses good standing, which means the state will not issue a certificate of good standing, the document banks, payment processors and new partners ask for. If the report stays unfiled, the state administratively dissolves the LLC, and reinstating it costs a separate fee plus every missed report.
LLC Annual Report Requirements by State
The table below lists each state’s filing name, due date, fee and late penalty as published by the state filing office. Fees are for domestic LLCs unless a foreign fee is shown. Select a state’s guide in the grid that follows for the full rules, filing steps and reinstatement details.
| State | Filing name | Due date | Fee | Late penalty | Filing office |
|---|---|---|---|---|---|
| Alabama | Business Privilege Tax Return | March 15 (calendar-year LLCs) | $0.25 to $1.75 per $1,000 of Alabama net worth; no filing when the tax is $100 or less | Greater of 10% of the tax or $50 | Alabama Department of Revenue |
| Alaska | Biennial Report | January 2, every two years | $100 domestic, $200 foreign | $137.50 total domestic, $247.50 total foreign after February 1 | Alaska Division of Corporations |
| Arizona | No annual report for LLCs | None | $0 | None | Arizona Corporation Commission |
| Arkansas | Annual LLC Franchise Tax Report | May 1 | $150 | $25 plus 10% annual interest | Arkansas Secretary of State |
| California | Statement of Information (Form LLC-12) | Last day of the registration month, every two years | $20 | $250, collected by the Franchise Tax Board | California Secretary of State |
| Colorado | Periodic Report | Two months before to two months after the periodic report month | $25 | $50 | Colorado Secretary of State |
| Connecticut | Annual Report | January 1 to March 31 | $80 | None; forfeiture after more than one year in default | Connecticut Secretary of the State |
| Delaware | Annual LLC Tax (no report) | June 1 | $400 | $200 plus 1.5% interest a month | Delaware Division of Corporations |
| Florida | Annual Report | January 1 to May 1 | $138.75 | $400 | Florida Division of Corporations |
| Georgia | Annual Registration | January 1 to April 1 | $60 | $25 | Georgia Secretary of State |
| Hawaii | Annual Report (Form C5 or C6) | Last day of the quarter the LLC registered in | $12.50 online, $15 paper | $10 per delinquent year online | Hawaii Business Registration Division |
| Idaho | Annual Report | Last day of the anniversary month | $0 online ($20 on paper) | None; dissolution after a 60-day notice | Idaho Secretary of State |
| Illinois | Annual Report (Form LLC-50.1) | Before the first day of the anniversary month | $75 | $100, plus $100 for each later year | Illinois Secretary of State |
| Indiana | Business Entity Report | Anniversary month, every two years | $31 online, $50 by mail | None; dissolution at five months overdue | Indiana Secretary of State |
| Iowa | Biennial Report | January 1 to April 1, odd-numbered years | $30 online, $45 paper | None listed; the LLC becomes delinquent | Iowa Secretary of State |
| Kansas | Information Report (Form ILC) | April 15 of the filing year, every two years | $90 online, $110 paper | $85 | Kansas Secretary of State |
| Kentucky | Annual Report | January 1 to June 30 | $15 | None; dissolution or revocation after a 60-day notice | Kentucky Secretary of State |
| Louisiana | Annual Report | Anniversary of organization or qualification | $35 | None listed; revocation after three years unfiled | Louisiana Secretary of State |
| Maine | Annual Report (Form MLLC-13) | January 1 to June 1 | $85 domestic, $150 foreign | $50 | Maine Bureau of Corporations |
| Maryland | Annual Report and Personal Property Return | April 15 | $300 | Penalty and interest billed by SDAT | Maryland SDAT |
| Massachusetts | Annual Report | Anniversary of the original filing date | $500 | None stated; dissolution after two missed years | Massachusetts Corporations Division |
| Michigan | Annual Statement | February 15 | $25 | None listed for LLCs | Michigan LARA |
| Minnesota | Annual Renewal | December 31 | $0 | None; administrative termination | Minnesota Secretary of State |
| Mississippi | Annual Report | January 1 to April 15 | $0 domestic, $250 foreign | None listed; unfiled LLCs can be dissolved | Mississippi Secretary of State |
| Missouri | No annual report for LLCs | None | $0 | None | Missouri Secretary of State |
| Montana | Annual Report | January 1 to April 15 | $0 on time in 2026 and 2027 ($20 standard) | $35 | Montana Secretary of State |
| Nebraska | Biennial Report | January 1 to April 1, odd-numbered years | $25 electronic, $30 paper | No separate late fee | Nebraska Secretary of State |
| Nevada | Annual List and State Business License | Last day of the anniversary month | $350 ($150 list plus $200 license) | $75 on the list, $100 on the license | Nevada Secretary of State |
| New Hampshire | Annual Report | January 1 to April 1 | $100 | $50 | New Hampshire Secretary of State |
| New Jersey | Annual Report | Last day of the formation month | $75 | Late fee due at reinstatement; inactive list after two missed years | New Jersey DORES |
| New Mexico | No annual report for LLCs | None | $0 | None | New Mexico Secretary of State |
| New York | Biennial Statement | Formation month, every two years | $9 | None listed; recorded as past due | New York Department of State |
| North Carolina | Annual Report | April 15 | $200 paper, $203 online | None listed | North Carolina Secretary of State |
| North Dakota | Annual Report | November 15 | $50 | $50 | North Dakota Secretary of State |
| Ohio | No annual report for LLCs | None | $0 | None | Ohio Secretary of State |
| Oklahoma | Annual Certificate | Anniversary date, with a 60-day grace period | $25 | None listed; loss of good standing after 60 days | Oklahoma Secretary of State |
| Oregon | Annual Report (Renewal) | Anniversary of the original filing date | $100 domestic, $275 foreign | None listed; dissolution after a 45-day notice | Oregon Secretary of State |
| Pennsylvania | Annual Report | January 1 to September 30 | $7 | None; dissolution six months after the due date from 2027 reports | Pennsylvania Department of State |
| Puerto Rico | Annual Fee (no annual report) | April 15 | $150 | $500 plus 1.5% interest a month | Puerto Rico Department of State |
| Rhode Island | Annual Report (Form 632) | February 1 to May 1 | $50 ($52.50 online) | $25 | Rhode Island Department of State |
| South Carolina | No annual report for most LLCs | With the corporate return (corporate-taxed LLCs only) | $0 for most LLCs | Corporate-taxed LLCs: 5% a month, up to 25% | South Carolina Department of Revenue |
| South Dakota | Annual Report | First day of the anniversary month | $55 online, $70 paper | $55 when more than two months late | South Dakota Secretary of State |
| Tennessee | Annual Report | April 1 for a December 31 year end | $50 per member, $300 minimum, $3,000 maximum | None stated; unfiled LLCs can be dissolved | Tennessee Secretary of State |
| Texas | Franchise Tax Report and Public Information Report | May 15 | $0 for the report; no tax at or below $2.65 million in revenue | $50 per late report, plus 5% or 10% of late tax | Texas Comptroller |
| US Virgin Islands | Annual filing (report and fee) | June 30 | $300 minimum | Penalties from July 1 | USVI Division of Corporations and Trademarks |
| Utah | Annual Report/Renewal | Last day of the anniversary month | $18 | $10 | Utah Division of Corporations |
| Vermont | Annual Report | Within three months after the fiscal year end | $45 domestic, $170 foreign | None; unfiled LLCs are terminated | Vermont Secretary of State |
| Virginia | Annual Registration Fee | Last day of the formation month | $50 | $25 | Virginia SCC |
| Washington | Annual Report | Last day of the formation month | $70 | $25 | Washington Secretary of State |
| Washington DC | Biennial Report | April 1, every two years | $300 | $100 | DC Department of Licensing and Consumer Protection |
| West Virginia | Annual Report (biennial option) | January 1 to June 30 | $25 ($50 biennial) | $50 ($100 biennial) | West Virginia Secretary of State |
| Wisconsin | Annual Report (Form 5) | End of the anniversary quarter (foreign LLCs: March 31) | $25 online domestic, $65 online foreign | None listed; the LLC becomes delinquent | Wisconsin DFI |
| Wyoming | Annual Report and license tax | First day of the anniversary month | $60 minimum | None; delinquent the following month | Wyoming Secretary of State |
LLC Annual Report Guides by State
Choose your state to see its due date, fee, late penalty and filing steps.
States With Biennial Reports
A handful of states ask for a report every two years instead of every year. The filing still matters: missing a biennial report has the same consequences as missing an annual one.
- Alaska biennial report: due January 2 in years that match the formation year, $100 for domestic LLCs.
- California Statement of Information: due by the last day of the registration month every two years, $20, with a $250 penalty for late filing.
- Indiana business entity report: due in the anniversary month every two years, $31 online.
- Iowa biennial report: due January 1 to April 1 in odd-numbered years, $30 online.
- Kansas information report: due April 15 of the LLC’s filing year every two years, $90 online.
- Nebraska biennial report: due January 1 to April 1 in odd-numbered years, $25 electronic.
- New York biennial statement: due in the formation month every two years, $9.
- Washington DC biennial report: due April 1 every two years, $300, with a $100 late fee.
West Virginia keeps an annual report but lets eligible LLCs file a $50 biennial report from July 1, 2026.
States With No LLC Annual Report
Four states require no annual report from LLCs: Arizona, Missouri, New Mexico and Ohio. South Carolina requires none from most LLCs; only LLCs taxed as corporations file an annual report with their corporate tax return. These LLCs still have to keep their registered agent current and file changes when their details change.
Four more jurisdictions replace the report with a tax or fee filing:
- Delaware LLC annual tax: $400 due June 1, with no report form.
- Texas franchise tax report: a Franchise Tax Report and Public Information Report due May 15. No tax is due at or below $2.65 million in revenue, but the report is still required.
- Alabama business privilege tax: a Business Privilege Tax Return due March 15 for calendar-year LLCs, based on Alabama net worth. No return is required when the tax is $100 or less.
- Puerto Rico annual fee: a $150 annual fee due April 15 instead of a report, with a $500 penalty for late payment.
Annual Reports for Foreign LLCs
An LLC registered to do business outside its home state is a foreign LLC there, and it files that state’s report too. A Wyoming LLC registered in California files the Wyoming annual report and the California Statement of Information. Each state sets its own fee and due date, and some charge foreign LLCs more than domestic ones:
- Oregon: $100 for Oregon LLCs, $275 for foreign LLCs.
- Mississippi: $0 for Mississippi LLCs, $250 for foreign LLCs.
- Vermont: $45 for Vermont LLCs, $170 for foreign LLCs.
- Maine: $85 for Maine LLCs, $150 for foreign LLCs.
- Alaska: $100 for Alaska LLCs, $200 for foreign LLCs.
- Wisconsin: $25 online for Wisconsin LLCs, $65 online for foreign LLCs, and foreign LLCs file by March 31.
A foreign LLC that stops filing loses its authority to do business in that state. To stop filing, withdraw the registration rather than leaving the report unfiled.
How to File an LLC Annual Report
The steps are close to identical in every state that requires a report:
- Find your due date. Check whether your state uses a fixed date or the LLC’s anniversary month, and whether it files every year or every two years.
- Look up the LLC’s record. Search the state’s business database for the LLC’s file number and current details.
- Open the state’s filing system. Use the filing office link in the table above or in your state’s guide.
- Confirm or update the details. Review the principal address, registered agent and managers or members.
- Sign and pay. Pay the fee by card and add any late fee if the due date has passed.
- Save the confirmation. Keep the filed copy with the LLC’s records as proof of filing.
How to Never Miss an Annual Report Deadline
Most missed reports trace back to a reminder that went to an old address or an old email. Put each state’s due date in your calendar a month ahead, keep the email on the state’s record current, and make sure state mail reaches you. A registered agent service that scans and forwards state notices closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through late fees, reinstatement and how to get back into good standing.
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Frequently Asked Questions
Do all states require an LLC annual report?
No. Arizona, Missouri, New Mexico and Ohio require no annual report from LLCs, and most South Carolina LLCs file none. Delaware, Texas, Alabama and Puerto Rico replace the report with a yearly tax or fee filing.
Which state has the highest LLC annual report fee?
Massachusetts charges a flat $500 a year, the highest flat fee for a yearly report. Delaware charges a $400 annual LLC tax, and Nevada’s annual list and business license total $350. Tennessee charges $50 per member, with a $300 minimum and a $3,000 maximum, so an LLC with more than 10 members pays more than $500.
Which states charge nothing for the LLC annual report?
Minnesota’s Annual Renewal costs $0, Idaho charges nothing online, and Mississippi charges $0 for domestic LLCs. Montana waives the fee for on-time reports in 2026 and 2027. Arizona, Missouri, New Mexico and Ohio have no report at all.
What happens if my LLC misses its annual report?
The state adds a late fee where it has one, marks the LLC as delinquent or not in good standing, and then administratively dissolves or revokes it. Bringing the LLC back requires a reinstatement filing, its fee and every missed report.
Does a foreign LLC file an annual report?
Yes. An LLC registered to do business in another state files that state’s report as well as its home state’s report. Some states charge foreign LLCs more, such as Oregon at $275 and Mississippi at $250.
Which states require a report every two years instead of every year?
Alaska, California, Indiana, Iowa, Kansas, Nebraska, New York and Washington DC use a two-year cycle. West Virginia offers an optional biennial report from July 1, 2026.
This guide summarizes the rules published by each state’s filing office, as collected in our state guides in October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
