Pennsylvania LLC Annual Report: Due Date, Fee and Late Penalty

Pennsylvania LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are Pennsylvania's, read from its statutes and the pages of the Pennsylvania Department of State; the statutes are cited in the text.

How Pennsylvania's annual report works

Pennsylvania's annual report is new. Act 122 of 2022 created it, the first reports were due in 2025, and it is filed with the Department of State's Bureau of Corporations and Charitable Organizations through the Business Filing Services portal (a Keystone Login is required) between January 1 and September 30 each year. The state fee for an LLC is $7.

The report confirms the LLC's name, jurisdiction, registered office, principal office, the name of at least one governor (a member or manager), and the names and titles of the principal officers if any, plus the entity number. It is filed once a year regardless of the formation date.

There is no late fee (15 Pa.C.S. 153 lists none), and for the first two report years there has been no dissolution either: the enforcement provisions apply to reports due in 2027 and later.

Who files it and what the form asks

Every Pennsylvania LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the Pennsylvania-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in Pennsylvania: the annual report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the Pennsylvania registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the Pennsylvania annual report is due

Pennsylvania uses one date for every LLC: September 30, every year. The state starts accepting the report on January 1, so the filing window runs from then to the due date, and filing in the first weeks of it is the simplest way never to meet the penalty.

There is no grace period: the day after the due date the report is late. Pennsylvania keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due September 30 of the year after the LLC was formed: formed any time in 2026, first report by September 30, 2027. Nothing is owed in the formation year itself.

The state fee and the late penalty

The state fee is $7 a year. It is set by Pennsylvania and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Pennsylvania charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the Pennsylvania annual report

Starting with the report due September 30, 2027, an LLC that is six months past due is subject to administrative dissolution, no sooner than 60 days after the Department's notice. Until then a missed report is simply filed. Once dissolution applies, reinstatement is $35 online ($40 on paper) in state fees plus $15 for each annual report not previously paid, with no time limit, so one missed report costs $50 online.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the Pennsylvania annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's Pennsylvania file or entity number, as it appears on the articles or on the Pennsylvania Department of State business search; the Pennsylvania Department of State requires an online account tied to the record, so set that up before the deadline week.
• The registered agent's current name and Pennsylvania street address; if the agent has changed, file the change first.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the Pennsylvania form asks for (above), spelled as the state has them.
• A card for the $7 state fee.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How Pennsylvania compares with its neighbors

Pennsylvania's annual report is due September 30, with a state fee of $7. Next door:

• New York: a biennial statement due the last day of the anniversary month ($9 state fee, no late fee).
• New Jersey: an annual report due the last day of the anniversary month ($75 state fee, no late fee).
• Delaware: an annual tax due June 1 ($400 state fee, no late fee).
• Maryland: an annual report due April 15 ($300 state fee, no late fee).
• West Virginia: an annual report due June 30 ($25 state fee, $50 late penalty).
• Ohio: no LLC annual report at all.

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.