State-by-state annual report compliance
Annual Report Filing by State
Annual report rules vary by state and entity type. Use this directory to find the filing name, due date, state fee, late-filing consequences, and official filing agency for each state.
Annual report requirements by state
The table below summarizes the common annual or biennial report for each state. Entity-specific deadlines and fees can differ, especially for nonprofits and foreign entities. Open a state guide for the full table and late-filing rules.
| State | Filing | Due | State fee | Guide |
|---|---|---|---|---|
| Pennsylvania | Annual Report | Corporations and nonprofit corporations: June 30. LLCs: September 30. Other associations: December 31. | $7 for business entities; $0 for nonprofit corporations. | View guide |
| Alabama | Business Privilege Tax (no Secretary of State annual report) | Business Privilege Tax due dates depend on the entity’s tax year and filing method. Confirm the current date with the Alabama Department of Revenue. | No Secretary of State annual report fee for most entities. The Business Privilege Tax is calculated separately by the Department of Revenue. | View guide |
| Alaska | Biennial Report | Corporations and LLCs: January 2 every two years. Nonprofits: July 2 every two years. | Domestic corporations and LLCs: $100. Foreign entities: $200. Nonprofits: $25. | View guide |
| Arizona | Annual Report | Corporations: formation anniversary date. LLCs: no annual report. | Corporations: $45. LLCs: no annual report fee. Nonprofits: confirm with the Corporation Commission. | View guide |
| Arkansas | Franchise Tax Report | May 1 each year, beginning the year after formation or registration. | LLCs: generally $150. Corporations: generally $150 minimum, with additional amounts based on capital stock. | View guide |
| California | Statement of Information | Corporations: annual during the formation anniversary month. LLCs: biennial during the formation anniversary month. | Corporations: $25. LLCs: $20. Nonprofits: confirm the current fee. | View guide |
| Colorado | Periodic Report | During the formation anniversary month, with a two-month filing window around the anniversary. | $25 for most entities. | View guide |
| Connecticut | Annual Report | LLCs: January 1 through March 31. Corporations and nonprofits: by the registration anniversary date. | LLCs: $80. Corporations: $150. Nonprofits: $50. | View guide |
| Delaware | Annual report and franchise tax (corporations); annual LLC tax | Corporations and nonprofits: March 1. LLCs, LPs, and GPs: June 1. | Corporations: $50 annual report fee plus franchise tax (minimum $175 under the authorized-shares method). LLCs: $400 annual tax. Nonprofits: $25 annual report fee. | View guide |
| District of Columbia | Biennial Report | April 1 every two years. The first report is due April 1 in the year after registration. | Corporations and LLCs: $300. Nonprofits: $80. | View guide |
| Florida | Annual Report | January 1 through May 1 each year. | Profit corporations: $150. LLCs: $138.75. Nonprofits: $61.25. | View guide |
| Georgia | Annual Registration | January 1 through April 1 each year. | For-profit entities: $60. Nonprofit corporations: $40. | View guide |
| Hawaii | Annual Report | End of the registration quarter each year. The first report is not due in the formation year. | Corporations and LLCs: $12.50 online or $15 paper. Nonprofits: $2.50. | View guide |
| Idaho | Annual Report | End of the formation anniversary month each year. | Online: $0. Paper: confirm the current fee. | View guide |
| Illinois | Annual Report | Before the first day of the formation or qualification anniversary month each year. | LLCs: $75. Corporations: $75 plus any franchise tax due. Nonprofits: $10. | View guide |
| Indiana | Business Entity Report | Every two years by the end of the registration anniversary month. Filing can begin 90 days before the due date. | For-profit entities: $32 online or $50 by mail. Nonprofits: $22 online or $20 by mail. | View guide |
| Iowa | Biennial Report | January 1 through April 1. LLCs file in odd-numbered years; corporations file in even-numbered years. | LLCs: $30 online. Corporations: $60. Nonprofits: generally $0. | View guide |
| Kansas | Information Report | April 15 every other year, based on the entity’s formation cycle. | Generally $100; online filing may be discounted. Confirm the current fee for the entity type. | View guide |
| Kentucky | Annual Report | January 1 through June 30 each year. | $15 for most entities. | View guide |
| Louisiana | Annual Report | On or before the registration anniversary date each year. | Corporations and LLCs: generally $35. Nonprofits: $10. A credit card convenience fee may apply. | View guide |
| Maine | Annual Report | June 1 each year. | Domestic corporations and LLCs: $85. Foreign entities: $150. Nonprofits: $35. | View guide |
| Maryland | Annual Report and Business Personal Property Return (Form 1) | April 15 each year. The filing window generally opens January 1. | $300 for corporations, LLCs, LPs, and LLPs. Nonstock and nonprofit corporations generally pay $0. | View guide |
| Massachusetts | Annual Report | LLCs: formation or qualification anniversary. Corporations: within 2.5 months after fiscal year end. Nonprofits: November 1. | LLCs: $500. Corporations: $125, or $100 electronically. Nonprofits: $15. | View guide |
| Michigan | Annual Statement (LLC) or Annual Report (corporation) | LLCs: February 15. Corporations: May 15. Nonprofits: generally October 1. | $25 for LLCs and corporations. Nonprofit fees should be confirmed with LARA. | View guide |
| Minnesota | Annual Renewal | December 31 each year. | Domestic entities: generally $0. Foreign corporations: $115 by mail or $135 online/in person. Nonprofits: confirm with the Secretary of State. | View guide |
| Mississippi | Annual Report | April 15 each year. The filing window generally opens January 1. | Domestic LLCs: generally $0. Corporations: $25. Foreign LLCs: higher fee may apply. | View guide |
| Missouri | Annual Registration Report (corporations only) | Corporations: end of the registration anniversary month. LLCs: no annual report. | Corporations: $20 online. LLCs: no annual report fee. | View guide |
| Montana | Annual Report | January 1 through April 15 each year. | $20 standard fee. Montana has offered a waiver for timely reports in recent years; confirm the current year. | View guide |
| Nebraska | Biennial Report or Biennial Occupation Tax Report | Corporations: March 1 of even-numbered years. LLCs and nonprofits: April 1 of odd-numbered years. | Corporations: based on Nebraska property values, minimum $52. LLCs and nonprofits: $25, plus portal fee. | View guide |
| Nevada | Annual List and State Business License renewal | Last day of the formation anniversary month each year. | LLCs: $350 ($150 list + $200 license). Corporations: generally $650 ($150 list + $500 license). Nonprofits: $50 list; license may be exempt. | View guide |
| New Hampshire | Annual Report | Corporations and LLCs: April 1. Nonprofits: every five years, in years ending in 0 or 5. | Corporations and LLCs: $100 plus online processing. Nonprofits: $25 plus online processing. | View guide |
| New Jersey | Annual Report | Last day of the formation or registration anniversary month each year. Filing may begin 30 days before the due date. | $75 for corporations and LLCs; $30 for nonprofit corporations. | View guide |
| New Mexico | Biennial Report (corporations) | Corporations: generally March 15 every two years. LLCs: no periodic report. | Corporations: $25. LLCs: no report fee. Nonprofits: confirm with the Secretary of State. | View guide |
| New York | Biennial Statement | Every two years during the calendar month in which the entity was originally formed or authorized. The filing window opens on the first day of the anniversary month. | $9 for corporations and LLCs. Nonprofits: no business-entity biennial statement fee. | View guide |
| North Carolina | Annual Report | LLCs: April 15. Corporations: 15th day of the fourth month after fiscal year end. Nonprofits: November 15 beginning in 2027. | LLCs: $200 paper, $203 online. Corporations: $25 paper, $20 online. Nonprofits: $25 paper, $18 online beginning in 2027. | View guide |
| North Dakota | Annual Report | Corporations: August 1. LLCs: November 15. Nonprofits: February 1. | Corporations: $25. LLCs: $50. Nonprofits: $10. | View guide |
| Ohio | No general annual report | No general annual report deadline. Nonprofit periodic reports follow the state’s five-year schedule. | No general annual report fee for most entities. Nonprofit periodic report fees should be confirmed. | View guide |
| Oklahoma | Annual Certificate | LLCs: formation anniversary. Corporations: confirm with the Secretary of State. | LLCs: $25. Corporations: confirm the current annual filing fee. | View guide |
| Oregon | Annual Report | Registration anniversary date each year, with a 45-day grace period. | Domestic corporations and LLCs: $100. Foreign entities: $275. Nonprofits: $50. | View guide |
| Rhode Island | Annual Report | February 1 through May 1 each year. | $50 for most entities. Confirm the current fee for the entity type and filing method. | View guide |
| South Carolina | No separate LLC annual report | No universal Secretary of State annual report deadline for LLCs. Corporate reporting is generally tied to the tax return due date. | No standalone LLC annual report fee. Corporate fees depend on the tax filing. | View guide |
| South Dakota | Annual Report | First day of the formation or registration anniversary month each year. | $50 for most entities. Confirm the current nonprofit fee. | View guide |
| Tennessee | Annual Report | First day of the fourth month after fiscal year end. Calendar-year entities generally file by April 1. | Corporations: $20. LLCs: $300 minimum, plus $50 per member, capped at $3,000. Nonprofits: $20. | View guide |
| Texas | Franchise Tax Report and Public Information Report | May 15 each year. The report may be filed beginning January 1. | Public Information Report: $0. Franchise tax: depends on taxable margin and the no-tax-due threshold ($2.65 million for the 2026 report). | View guide |
| Utah | Annual Report | End of the formation anniversary month each year. | $18 for most entities. | View guide |
| Vermont | Annual Report | Corporations: within 2.5 months after fiscal year end. LLCs: within 3 months after fiscal year end. Nonprofits: confirm with the state. | $45 for most corporations and LLCs. Nonprofit fees can differ. | View guide |
| Virginia | Annual report and annual registration fee | Last day of the entity’s formation or registration month each year. | LLCs: $50. Stock corporations: $100 minimum, based on authorized shares. Nonstock/nonprofits: $25. | View guide |
| Washington | Annual Report | End of the formation anniversary month each year. | For-profit entities: $70. Nonprofits: $10. | View guide |
| West Virginia | Annual Report | January 1 through June 30 each year. | $25 for corporations, LLCs, and nonprofit corporations. | View guide |
| Wisconsin | Annual Report | End of the formation anniversary quarter each year. | Domestic entities: generally $25 online or $40 paper. Foreign entities may pay a higher fee. | View guide |
| Wyoming | Annual Report License Tax | First day of the formation anniversary month each year. | Minimum $60. The license tax can increase based on Wyoming-located assets. Confirm the nonprofit fee. | View guide |
Fees and deadlines were reviewed in November 2026 and can change. Confirm the current requirement with the state filing agency before submitting a report.
Annual report questions
Most states require corporations and LLCs to file an annual or biennial report, but the filing name, deadline, and fee vary. Some states call the filing an annual registration, statement of information, periodic report, or franchise tax report. A few states, including Ohio and Missouri for LLCs, do not require a general annual report for standard entities.
Some states use a fixed statewide deadline, such as April 1, April 15, May 1, or June 30. Others use the entity’s formation anniversary month, fiscal year end, or a registration quarter. The state guide linked from the table shows the current rule for that state.
We provide annual and biennial report filing in most states. We do not currently file Maryland or Texas annual reports, and Alabama’s annual filing is a Business Privilege Tax prepared by the entity’s tax adviser. Contact our office if you are unsure whether we can handle a specific state or entity type.
Late fees, interest, loss of good standing, and administrative dissolution or revocation are common consequences. Some states provide a grace period, while others can dissolve an entity quickly. The state guide explains the late-filing rule and the reinstatement process.
Need help keeping the filing on schedule?
If M. BURR KEIM COMPANY is your registered agent, you can add ongoing annual or biennial report filing service for $55 per year per state and entity, plus any state filing fee. Registered agent service is a separate $139 per year. We track the due date, prepare the report, file it, and keep the compliance record on your dashboard.