LLC Annual Report Due Dates by State

What an annual report is, and who takes it

An LLC annual report is a short filing that confirms the company still exists and tells the state where to find it: the principal office, the mailing address, the registered agent and registered office, and in most states the names and addresses of the managers or members. It is not a tax return and it has nothing to do with the IRS. Most states charge a state fee with it, from Pennsylvania's $7 to Massachusetts' $520; 5 charge nothing (Idaho, Minnesota, Mississippi, Montana and Texas); and a few attach a tax to it.

Who takes it varies. In most states it is the Secretary of State or its equivalent (Connecticut's Secretary of the State, Massachusetts' Secretary of the Commonwealth, Nevada's and Washington's online registries). Elsewhere it is a different agency: Maryland's State Department of Assessments and Taxation, Michigan's Department of Licensing and Regulatory Affairs, Hawaii's Department of Commerce and Consumer Affairs, New Jersey's Division of Revenue and Enterprise Services, the District's Department of Licensing and Consumer Protection, Virginia's State Corporation Commission, and in Texas the Comptroller of Public Accounts, because the Texas filing is part of the franchise tax report. California splits it in two: the Secretary of State takes the Statement of Information and the Franchise Tax Board takes the $800 annual tax. Delaware has no report at all, only an annual LLC tax paid to the Division of Corporations.

The name differs too: Annual Registration (Georgia), Annual Statement (Michigan), Annual Renewal (Minnesota, Utah), Annual List (Nevada), Annual Certificate (Oklahoma), Periodic Report (Colorado), Biennial Report or Statement (Alaska, Iowa, Nebraska, New York, DC), Business Entity Report (Indiana), Information Report (Kansas), Public Information Report (Texas), Annual Franchise Tax Report (Arkansas), and Annual Registration Fee (Virginia, which is a payment with no form). The table uses each state's own name, and each state page explains what the form asks.

Every state's LLC annual report in one table

One row per state, in the state's own terms. Fees and penalties are the state's and are shown as the state publishes them for an LLC; "Varies" means the state prices the report by member count or pairs it with a tax (California, Nebraska, Tennessee), so no single number is honest. "To dissolution" is how many missed reports it takes before the state dissolves, revokes or forfeits the LLC, or the status it uses instead. The last column is where the report is filed: America LLC Filing where it serves the state, the state's own portal where it does not.

State fees verified October 2026 and set by the state, not by us. Late penalties, grace periods and dissolution timing are the states' rules as researched October 2026; each state page cites the statute or fee schedule behind its row.

Month-by-month calendar of fixed deadlines

25 states and the District use one date for every LLC; the rest key the deadline to the LLC's own formation date (next section). The fixed dates cluster in spring, which is why April is the busiest month on state portals and why an LLC with reports in two states often has them weeks apart. Most fixed-date states accept the report from January 1; Alaska opens the October before and Rhode Island not until February 1.

Tennessee and Vermont are listed for a December fiscal year end; an LLC with a different fiscal year counts from its own year end (Tennessee the first day of the fourth month after it, Vermont three months after it). Delaware's June 1 is a tax payment, not a report, and Texas's May 15 is the Comptroller's franchise tax deadline.

Anniversary states: the deadline is your LLC's own

19 states tie the report to the month or day the LLC was formed, so every company in the state has its own deadline. They do not agree on which day of the anniversary counts, and the difference is real: a report that is comfortably early in one state is a month late in another.

• The first day of the anniversary month: Illinois, South Dakota, Wyoming.
• The last day of the anniversary month: California, Colorado, Idaho, Indiana, Nevada, New Jersey, New York, Virginia, Washington.
• The anniversary date itself: Louisiana, Massachusetts, Oklahoma, Oregon, Utah.
• The end of the calendar quarter containing the anniversary month: Hawaii, Wisconsin.

An LLC formed on June 12 therefore files by June 30 in Virginia, Washington, Nevada, New Jersey or Idaho, before June 1 in Illinois, on June 12 itself in Oregon, Utah, Louisiana or Massachusetts, and by June 30 (the end of the second quarter) in Hawaii and Wisconsin. The formation date is on the articles the state returned and on the state's business search. New York, Indiana and California add a second question, which years, because their anniversary reports are biennial: both count from the formation year, every second year, and New York will not take the statement before the anniversary month arrives.

States with no LLC annual report

Six states ask for no recurring report from an LLC: Alabama, Arizona, Missouri, New Mexico, Ohio and South Carolina. Each has its own reason and its own substitute.

• Alabama: repealed the LLC annual report in 2024; the Business Privilege Tax return with the Department of Revenue remains, and entities owing $100 or less are exempt from filing it.
• Arizona: corporations file an annual report, LLCs never have; since May 2025 an LLC with no filings in two years gets a January notice to confirm it exists, answered within 60 days.
• Missouri: LLCs file nothing after formation; corporations file a registration report.
• New Mexico: the LLC statute expressly exempts LLCs; corporations file a $25 biennial report with a $200 late penalty.
• Ohio: neither LLCs nor corporations file an annual report; only professional associations and LLPs file a biennial one.
• South Carolina: no report unless the LLC is taxed as a corporation, in which case the corporate report goes to the Department of Revenue with the tax return.

No report does not mean no obligations. Each of these states still requires a registered agent with an in-state street address, and each can dissolve or cancel an LLC whose agent lapses; the state pages explain what applies instead and what reinstatement costs. Delaware and Virginia are often listed with them by mistake: Delaware has no report but an annual LLC tax due June 1, and Virginia has no report but an annual registration fee due at the end of the formation month, both with real deadlines and real penalties.

When the first report is due

In every fixed-date state the first report is due the year after formation: an LLC formed at any point in 2026 owes its first report on the 2027 date and nothing in 2026. Michigan adds one exception: an LLC formed after September 30 skips the February 15 immediately after formation (MCL 450.4207(3)) and files its first statement a year later. In anniversary states the first report is due at the first anniversary, on the day the state uses.

Biennial states count differently. Iowa and Nebraska file in odd-numbered years, so an LLC formed in 2026 files in 2027 and one formed in 2027 waits until 2029. Alaska, Kansas, Indiana, New York and California count two years from the formation year (2026 formation, first report in 2028), and DC's first report is April 1 of the year after registration, then every second year. California also wants an initial Statement of Information within 90 days of formation, and Nevada's initial list of managers is filed with the articles themselves, so the first annual list comes a year later.

What happens if you miss it: the consequences ladder

The sequence is the same in every state, only the timing and the prices differ. First comes the late fee, where the state has one. Then the LLC loses good standing, which the state shows on its public record as delinquent, not in good standing, past due or in default; a bank, a buyer or a licensing board that checks the record sees it, and the state will not issue a certificate of good standing. Then the state administratively dissolves, revokes, forfeits or cancels the LLC, after a notice period, and the LLC no longer exists as far as the state is concerned. Finally comes reinstatement: the state's fee to restore the LLC, plus the reports and penalties it requires, plus in many states a tax clearance from the revenue department.

Of the 45 states and DC with a report, 18 charge a flat late fee, from Hawaii's $10 to Florida's $400; 3 price it as a formula (Arkansas, Delaware and Maryland); and 23 charge nothing at all and rely on the dissolution process. 29 of them dissolve, revoke or forfeit the LLC after a single missed report, some within 60 days of the due date (Wyoming; Kansas after 90) and others only after a long notice period (Maryland's forfeiture comes about 20 months after the missed date). Hawaii, Massachusetts, Nevada, New Hampshire, New Jersey and Wisconsin wait for two missed reports; Louisiana, Oklahoma and Delaware for three. 4 never dissolve for a missed report: Colorado, Michigan, New York and, until its 2027 reports, Pennsylvania mark the LLC instead.

Reinstatement is where the money is. The cheapest state total is Idaho's $30; the most expensive at the point of dissolution is Nevada's $1,350, because two years of lists, licenses and penalties come due with it. Florida's $238.75 for one missed year is less than the $538.75 a late report would have cost in June, an inversion that catches owners who wait. Our guide to reinstating a dissolved LLC covers the steps and the state fees in all 51, and we file reinstatements.

The practical rule: the state fee is the cheapest the report will ever be on the day it opens. Every state that charges a late fee charges the whole of it from the first day late, and every state that dissolves does so on a clock that started at the due date.

Beneficial ownership (BOI) reporting

The federal beneficial ownership information report is a different filing, and for a company formed in the United States it no longer applies: FinCEN's interim final rule of March 2025 exempted domestic reporting companies from BOI reporting, leaving only certain foreign companies registered to do business here. The state annual report was never connected to it and is unaffected; nothing on this page changes because of BOI, and no state collects BOI through its annual report.