Annual reports: all 51 jurisdictions (2026)
A reference table of LLC annual report fees, deadlines, and Secretary of State links for all 50 states plus DC — with notes on the traps worth knowing.
Contents 8 sections
n annual report (called a "statement of information" in California, "franchise tax report" in Texas, "decennial filing" in Pennsylvania, and "periodic report" in Colorado — the terminology varies, the mechanic does not) is a required periodic filing with the state that chartered your LLC or corporation. It is the state's check that you still exist, your registered agent is still valid, and your contact information is current.
What an annual report is
Skip it, and your entity gets administratively dissolved or placed in not-good-standing status. An administratively dissolved LLC cannot sue, cannot enforce contracts in many states, and cannot defend itself in litigation. Getting back into good standing requires paying all back fees, late penalties, and a reinstatement fee — in total typically several times the cost of just filing on time.
Every state handles this differently. Some charge nothing. Some charge $500. Some want it every year on the anniversary of formation; some want it by a fixed calendar date; a few (Iowa, Nebraska, Indiana for corporations) want it biennially; Pennsylvania historically wanted it once a decade, though that is changing. The table below is the quick reference.
All 51 jurisdictions: annual report fees and due dates
Fees below are for LLC annual reports. Corporate fees often differ (usually higher). "Anniversary" in the due-date column means the report is due in the month the entity was originally formed — so a July 12 filing means annual reports are due every July. Non-anniversary entries are fixed calendar deadlines that apply to every entity in the state.
| State | LLC annual report fee | Due | Secretary of State |
|---|---|---|---|
| Alabama (AL) | $10 | Apr 15 (business privilege) | SOS |
| Alaska (AK) | $100 | Jan 2 biennial | SOS |
| Arizona (AZ) | $45 (corps only; LLCs exempt) | Anniversary | ACC |
| Arkansas (AR) | $150 | May 1 | SOS |
| California (CA) | $20 (+$800 franchise tax) | Anniversary, biennial for LLCs | SOS |
| Colorado (CO) | $10 | Anniversary month | SOS |
| Connecticut (CT) | $80 | Mar 31 | SOTS |
| Delaware (DE) | $300 (LLC franchise tax; no report) | Jun 1 | DE Corp |
| District of Columbia (DC) | $300 | Apr 1 biennial | DLCP |
| Florida (FL) | $138.75 | May 1 | Sunbiz |
| Georgia (GA) | $50 | Apr 1 | SOS |
| Hawaii (HI) | $15 | End of quarter of anniversary | BREG |
| Idaho (ID) | $0 (free but mandatory) | Anniversary month | SOS |
| Illinois (IL) | $75 | First day of anniversary month | SOS |
| Indiana (IN) | $50 | Anniversary month, biennial | INBiz |
| Iowa (IA) | $60 | Apr 1 of odd years (biennial) | SOS |
| Kansas (KS) | $55 | 15th day of 4th month after fiscal year-end | SOS |
| Kentucky (KY) | $15 | Jun 30 | SOS |
| Louisiana (LA) | $35 | Anniversary | SOS |
| Maine (ME) | $85 | Jun 1 | SOS |
| Maryland (MD) | $300 | Apr 15 | Biz Express |
| Massachusetts (MA) | $500 | Anniversary | SOS |
| Michigan (MI) | $25 | Feb 15 | LARA |
| Minnesota (MN) | $0 | Dec 31 | SOS |
| Mississippi (MS) | $25 (corps); $0 LLC | Apr 15 | SOS |
| Missouri (MO) | $0 for LLCs (corps $45+) | N/A for LLCs | SOS |
| Montana (MT) | $20 | Apr 15 | SOS |
| Nebraska (NE) | $10 LLC (biennial) | Apr 1 odd years | SOS |
| Nevada (NV) | $350 (incl. business license) | Anniversary month | SOS |
| New Hampshire (NH) | $100 | Apr 1 | SOS |
| New Jersey (NJ) | $75 | Anniversary month | DOS |
| New Mexico (NM) | $0 LLC (no report) | N/A for LLCs | SOS |
| New York (NY) | $9 (biennial statement) | Anniversary month biennial | DOS |
| North Carolina (NC) | $200 | Apr 15 | SOS |
| North Dakota (ND) | $50 | Nov 15 | SOS |
| Ohio (OH) | $0 (no report required) | N/A | SOS |
| Oklahoma (OK) | $25 | Anniversary | SOS |
| Oregon (OR) | $100 | Anniversary | SOS |
| Pennsylvania (PA) | $7 (annual, new rule as of 2025) | Sep 30 for LLCs | DOS |
| Rhode Island (RI) | $50 | Between Feb 1 and May 1 | SOS |
| South Carolina (SC) | $0 LLC (C-corps file CL-1) | N/A for LLCs | SOS |
| South Dakota (SD) | $50 | Anniversary month | SOS |
| Tennessee (TN) | $300 minimum ($50/member) | First day of 4th month after fiscal year-end | SOS |
| Texas (TX) | $0 (public information + franchise) | May 15 | SOS |
| Utah (UT) | $18 | Anniversary month | Corps |
| Vermont (VT) | $35 | Within 3 months of fiscal year-end | SOS |
| Virginia (VA) | $50 (registration fee, not formal report) | Anniversary | SCC |
| Washington (WA) | $70 | Anniversary month | SOS |
| West Virginia (WV) | $25 | Jul 1 | SOS |
| Wisconsin (WI) | $25 | Anniversary quarter | DFI |
| Wyoming (WY) | $60 minimum (asset-based) | Anniversary month | SOS |
Reading the table
Anniversary vs. fixed date. Anniversary states calculate the due date from when you formed. If you filed July 12, 2024, your annual report is due every July. Fixed-date states (e.g., Florida May 1, Texas May 15) have the same deadline for every entity regardless of formation date. Fixed-date is easier to remember; anniversary is easier to spread the state's workload across the calendar.
Biennial states. Indiana, Iowa, Nebraska, New York, Alaska (corps), DC, and California (LLCs) file every two years instead of every year. Do not assume you are exempt because you filed last year — check whether it is an odd or even year cycle for your state.
Zero-fee states. Idaho, Minnesota, Missouri (LLCs), New Mexico (LLCs), Ohio, South Carolina (LLCs). Zero-fee does not mean no-filing. Idaho, Minnesota, and some others still require you to file a report confirming current information — just for free. Missing a free filing still gets your entity dissolved.
States with no report at all. Ohio, New Mexico (LLCs), Missouri (LLCs), and South Carolina (LLCs) have no annual report for LLCs as of 2026. This is genuinely unusual and is a point some formation services highlight.
Fee-asymmetry traps.
- Delaware charges no annual report fee for LLCs, but a $300 annual franchise tax — functionally the same thing. Corporations pay a graduated franchise tax based on authorized shares, which can run into thousands.
- California charges $20 for the LLC statement of information every two years, but the $800 annual franchise tax is the real cost — you pay it whether you made money or not, in your first year and every year after.
- Tennessee's $300 minimum scales up at $50 per member up to $3,000. A six-member LLC pays $300 minimum; a 60-member LLC pays $3,000.
- Wyoming's $60 minimum is asset-based: if assets in Wyoming exceed $300,000, it's $0.0002 per dollar of assets.
What the report itself contains
Almost universally, a state annual report asks for:
- Entity legal name and state file number
- Principal office address (can be anywhere)
- Registered agent name and address (must be in the state)
- Names and addresses of managers or members (varies; some states want only managers)
- Nature of business (one line)
- Owner/officer contact info
No financial data, no tax information, no operating agreement details. It is a thin reconciliation of public contact info. Filling one out takes 5 to 15 minutes once you have the file number handy. Most states let you file online with a credit card, print a receipt, and be done.
The compliance calendar problem
The hardest part of multi-state operations is not any single filing; it is remembering that each entity in each state has its own deadline, fee, and method. A company formed in Delaware, registered as a foreign LLC in California and Texas, has three annual filings: Delaware's June 1 franchise tax, California's biennial statement of information, and Texas's May 15 franchise report. Miss any one and the entity falls out of good standing in that state.
Three practical tactics:
- Use a registered-agent service that includes compliance alerts. Northwest, Harbor Compliance, and most comparable services email you 30 and 7 days before a deadline. Worth the $100 to $200 a year per state on top of the agent fee if you are juggling more than two states.
- Standardize on fixed-date states where you can. If you form directly, pick states with predictable calendar deadlines. Anniversary dates are easy to forget when you have 12 entities formed in 12 different months.
- Calendar it yourself. On the day you file, add the next year's deadline to whatever calendar you actually use. One entry per entity per state. That is it. A cheap solution that most founders skip and then regret when the 90-day dissolution notice arrives.
What happens if you miss one
Three stages, roughly in order:
- Late notice and penalty. The state sends a letter and usually an added fee ($25 to $200). File promptly, pay the extra, move on. Most states give 60 to 120 days of grace.
- Not in good standing. Your entity is still legally active but cannot file new contracts, cannot get a certificate of good standing, cannot bring lawsuits in some states, and cannot qualify to do business in other states. Banks sometimes freeze accounts.
- Administrative dissolution. The state unilaterally dissolves your entity. In most states, reinstatement is possible within two to five years by paying all back fees plus a reinstatement fee ($50 to $500). After that window, the entity is permanently dissolved and you must form a new one — with a new EIN, new bank accounts, and no continuity of contracts that were in the dissolved entity's name.
The cost of reinstatement is almost always more than a decade of on-time filings. Put the deadline in your calendar.
Filing methods by state
- Online: default everywhere. All 51 jurisdictions accept online filing for LLC annual reports.
- Paper: still accepted in most states as a fallback. Slower — 2 to 4 weeks of processing vs. same-day online.
- Service-assisted: LegalZoom, ZenBusiness, Northwest, and others will file on your behalf for $50 to $100 + the state fee. Useful if you dislike state portals; unnecessary if you can spare 15 minutes once a year.
Foreign LLC annual reports
If you registered your LLC as a "foreign LLC" in a state where it does business (e.g., a Delaware LLC operating in California), you file the foreign LLC annual report in each registered state — not just your home state. The fees are usually the same as domestic. Each state treats you as its own tenant.
Reciprocal exemptions are almost nonexistent. If you registered in ten states, you file ten annual reports.
This reference is current as of 2026 and aggregates fees and deadlines published on each Secretary of State's website. State fee schedules change — always confirm the exact fee on the state portal before paying. For states with unusually complex regimes (Delaware franchise tax, Tennessee member-count fee, California $800 minimum tax), read the dedicated state guide for a full breakdown.