LLC annual report requirements by state
Updated . General information, not legal or tax advice.
Most states require an LLC to file a report every year or two to keep its information current. Missing it is the most common way a small business falls out of good standing and, eventually, gets administratively dissolved. A few states (Arizona, Missouri, New Mexico and Ohio among them) have no regular LLC report, but may have other recurring obligations such as a state tax.
| State | Report | State fee | When it’s due |
|---|---|---|---|
| Alabama | Business Privilege Tax Return and Annual Report (Form PPT for pass-through LLCs; Form CPT if taxed as a corporation), filed with the Alabama Department of Revenue Source | — | LLCs taxed as partnerships file by the 15th day of the 3rd month after their tax year ends; LLCs taxed as corporations by the 15th day of the 4th month. A first-year return (Form BPT-IN) is due 2.5 months after formation. The tax is calculated for each business, and from tax year 2024 a business whose tax is $100 or less doesn't file |
| Alaska | Biennial Report Source | $100 | Due January 2 every other year: in odd years if the LLC was formed in an odd year, in even years if formed in an even year. Filing opens October 2 of the year before. Foreign LLCs pay $200, and a domestic report postmarked after February 1 costs $137.50 in total |
| Arizona | No annual report for LLCs Source | — | — |
| Arkansas | Annual LLC Franchise Tax Report Source | $150 | Due on or before May 1 each year, covering the previous calendar year. There are no extensions |
| California | Statement of Information (LLC-12) Source | $20 | Due within 90 days of registering, then every two years during the six-month window that ends with your formation month |
| Colorado | Periodic Report Source | $25 | You can file from 2 months before your report month (shown on the business's Summary page) until the end of the 2nd month after it. For a January report month, the deadline is March 31 |
| Connecticut | Annual Report Source | $80 | File each year between January 1 and March 31, starting the year after the LLC is formed. There's no late fee, but an overdue LLC can't get a Certificate of Legal Existence and can be forfeited after more than a year in default |
| Delaware | LLC Annual Tax (no annual report) Source | $400 | Due June 1 each year for the prior calendar year. Late payment adds a $200 penalty plus 1.5% interest a month, and an LLC that goes three years without paying is cancelled. A registered series pays $100 |
| District of Columbia | Biennial Report Source | $300 | Due April 1 of the year after the LLC is formed or registered, then every 2 years by April 1. The fee is $80 for nonprofits, with a $50 late fee |
| Florida | Annual Report Source | $138.75 | File between January 1 and May 1 each year. Filing after May 1 adds the $400 late fee |
| Georgia | Annual Registration Source | $60 | Due between January 1 and April 1 each year, starting the calendar year after you form. You can file up to three years in advance |
| Hawaii | Annual Report Source | $15 | Due every year during the calendar quarter set by your registration date; you can file any time in that quarter |
| Idaho | Annual Report Source | $0 | Due every year by the last day of the month you formed or registered in, starting the year after formation |
| Illinois | Annual Report Source | $75 | Due before the first day of the LLC's anniversary month (the month it was formed). A series LLC pays an extra $50 for each series |
| Indiana | Business Entity Report (biennial) Source | $31 | Due every other year in the month the LLC was formed; INBiz shows your exact due date |
| Iowa | Biennial Report Source | — | Due between January 1 and April 1 of each odd-numbered year, starting with the first odd-numbered year after you form or register (Iowa Code 489.212(3)) |
| Kansas | Information Report (biennial) Source | $90 | Due April 15 every other year for for-profit businesses: in even years if formed in an even year, odd years if formed in an odd year (nonprofits: June 15). It's $90 online or $110 on paper |
| Kentucky | Annual Report Source | $15 | File between January 1 and June 30 each year |
| Louisiana | Annual Report Source | $35 | Due on or before the anniversary of the LLC's formation each year |
| Maine | Annual Report (MLLC-13) Source | $85 | Due between January 1 and June 1 each year, starting the year after the LLC is formed |
| Maryland | Annual Report & Business Personal Property Return (Form 1) Source | $300 | Due April 15 (the next business day if that falls on a weekend). A free 60-day extension is available for the personal property return |
| Massachusetts | Annual Report Source | $500 | Filed every year |
| Michigan | Annual Statement Source | $25 | Due February 15 each year after the LLC is formed. An LLC formed after September 30 skips the first February 15 |
| Minnesota | Annual Renewal Source | $0 | Due by December 31 of each calendar year after the year the LLC is formed |
| Mississippi | Annual Report Source | $0 | Due April 15 each year |
| Missouri | No annual report required for LLCs Source | — | — |
| Montana | Annual Report Source | $0 | Due April 15. Reports filed between January 1 and April 15 currently have the fee waived; after April 15 the fee is $35. The final deadline is December 1 for Montana LLCs and November 1 for out-of-state LLCs |
| Nebraska | Biennial Report Source | $25 | Due between January 1 and April 1 of odd-numbered years, and delinquent after June 16 |
| Nevada | Annual List of Managers or Managing Members, with State Business License renewal Source | $350 | Due by the last day of the LLC's formation anniversary month each year (or of an alternative due date it chose) |
| New Hampshire | Annual Report Source | $100 | Due between January 1 and April 1 each year, starting the year after formation or registration. An entity formed or registered between December 1 and April 1 skips that year's report (RSA 304-C:194, III) |
| New Jersey | Annual Report Source | $75 | Due every year by the last day of the month in which the business was formed or authorized. DORES mails a reminder to the registered agent 60 days ahead |
| New Mexico | No annual report required for LLCs Source | — | — |
| New York | Biennial Statement Source | $9 | Due every two years, in the calendar month the LLC was formed or registered in New York |
| North Carolina | Annual Report Source | $200 | Due April 15 each year, starting the year after the LLC is formed |
| North Dakota | Annual Report Source | $50 | Due November 15 for business LLCs and PLLCs, and April 15 for farm/ranch and ALF LLCs |
| Ohio | No annual report required Source | — | — |
| Oklahoma | Annual Certificate Source | $25 | — |
| Oregon | Annual Report / Renewal Source | $100 | Due every year on the anniversary of the LLC's registration |
| Pennsylvania | Annual Report (DSCB:15-146) Source | $7 | LLCs file between January 1 and September 30 each year (corporations by June 30; LPs, LLPs, business trusts and professional associations by December 31) |
| Rhode Island | Annual Report (Form 632) Source | $50 | Between February 1 and May 1 each year, starting the calendar year after you register |
| South Carolina | None required | — | — |
| South Dakota | Annual Report Source | $55 | Through 2026, state law sets the first report before the first day of the second month of the year after the business was formed, then the same date each year. From January 1, 2027, it's due either in your formation anniversary month or by January 31 each year, whichever you choose on your formation document |
| Tennessee | Annual Report Source | $300 | — |
| Texas | Franchise Tax Report and Public Information Report (filed with the Comptroller) Source | — | Due May 15 each year |
| Utah | Annual Renewal Source | $18 | Due each year around the anniversary of your registration (we couldn't confirm this on an official page) |
| Vermont | Annual Report Source | $45 | — |
| Virginia | Annual Registration Fee Source | $50 | Due by the last day of the month in which you formed or registered, starting the following year, and on that date every year after |
| Washington | Annual Report Source | $70 | Due by the last day of the month in which the LLC was formed or registered; you can file up to 180 days early |
| West Virginia | Annual Report Source | $25 | File between January 1 and June 30 each year, starting the year after the LLC was registered |
| Wisconsin | Annual Report Source | $25 | A Wisconsin LLC files by the end of the calendar quarter that contains its registration anniversary (March 31, June 30, September 30 or December 31), starting the year after it was formed. Out-of-state LLCs file by March 31 each year |
| Wyoming | Annual Report (License Tax) Source | $60 | Due on the first day of the month in which the LLC was formed |
State taxes that aren’t “reports”
Some states charge every LLC a yearly tax or fee regardless of income, separate from the report: California’s $800 annual tax, Delaware’s $400 annual tax, Nevada’s $200 state business license and Rhode Island’s $400 minimum tax. Massachusetts’s annual report alone costs $500. Each state page lists what we could confirm on official sources.