Iowa annual report & compliance · Reviewed November 2026
Iowa Annual Report Filing
Iowa corporations and LLCs file a biennial report between January 1 and April 1. LLCs file in odd-numbered years and pay $30 online. Corporations file in even-numbered years and pay $60. Nonprofit corporations generally pay no fee.
At a glance
Who must file in Iowa
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in Iowa.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Iowa annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | April 1, even-numbered years | $60 | — |
| LLC | April 1, odd-numbered years | $30 online | — |
| Nonprofit corporation | Confirm the applicable cycle | Generally $0 | — |
How to file the Iowa annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Iowa Secretary of State, Business Services Division. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Iowa report is late?
A late Iowa biennial report can result in administrative dissolution and may require reinstatement fees.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Iowa filing notes
Iowa separates the filing cycles by entity type. LLCs report in odd-numbered years, while corporations report in even-numbered years. Both use the January 1 to April 1 window.
The biennial report is an information filing, not an Iowa income tax return. The entity may still have separate Iowa tax, withholding, and sales tax obligations.
Iowa annual report questions
Official Iowa resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Iowa Secretary of State, Business Services Division or your professional adviser before filing.