LLC Annual Report Requirements by State

LLC Annual Report Fees and Due Dates by State

The table gives each state’s official filing name, its due-date rule, the LLC fee and the late penalty. Each state name opens its full guide.

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Fees for a domestic LLC filing online, from each state’s fee schedule, checked in October 2026. Foreign LLC fees differ in a few states.

What Is an LLC Annual Report?

An LLC annual report is a filing made with the Secretary of State or the state business office, every year or every two years, that confirms or updates the LLC’s public record: its principal address, its registered agent and its managers or members. It has nothing to do with the financial annual report a public company sends its shareholders.

Does Every LLC Have to File One?

Yes, in 42 states and D.C., including an LLC that made no sales that year: the report is tied to the LLC’s existence on the state’s records. In Texas, an LLC at or below $2.65 million in annualized revenue owes no franchise tax for its 2026 and 2027 reports, yet the Comptroller says the Public Information Report “is due even if the entity does not have to file a franchise tax report.” An LLC registered to do business in other states files in each of them.

Three states take a payment instead of a report: Delaware’s annual LLC tax ($400 starting with tax year 2026, paid by June 1, 2027, up from $300), Virginia’s $50 annual registration fee, and Alabama’s Business Privilege Tax return, filed with the Department of Revenue. Arizona, Missouri, New Mexico, Ohio and South Carolina have neither.

Is an Annual Report the Same as a Tax Return?

No. In most states the annual report only updates who runs the LLC and where; income goes on tax returns filed elsewhere. A few reports carry a number: Wyoming’s sets its license tax from the value of assets located in Wyoming, and Maryland’s Form 1 is also a personal property return. Three compliance filings get mixed up:

How Much Does an LLC Annual Report Cost?

Between $0 and $500 per filing for most LLCs, before any separate state tax: nothing in Idaho, Minnesota, Mississippi and Texas, $500 in Massachusetts. Tennessee is the one state that bills by member count, $300 for up to six members plus $50 for each additional one, capped at $3,000.

State Fee, State Tax and Filing Service Fee

Three amounts can show up around the same time, and only the first one is the annual report fee: the state filing fee in the table, a separate state tax in some states (California’s $800 LLC tax, for one), and a service fee when a registered agent or filing company files the report for you. Filing yourself on the state’s site costs the state fee plus any card fee, such as $5 in Arkansas.

Annual Report Letters That Look Like a Bill

Private companies mail annual report reminders that look official. North Dakota’s Secretary of State warns that such letters “may look like a bill, ask for hefty fees, and/or express a sense of urgency,” while the state itself charges “$50 for limited liability companies.” FinCEN adds that it “does NOT send correspondence requesting payment to file BOI.”

When Is an LLC Annual Report Due?

It depends on the kind of rule the state uses: one date for every LLC (May 15 in Texas), a yearly window (January 1 to May 1 in Florida), the formation anniversary (the last day of that month in Nevada), or a two-year cycle (the formation month in New York). The chart runs one formation date through eight states:

Some states take a report well before the deadline: Washington up to 180 days early, Wyoming up to 120. A missing notice doesn’t move the date either; Colorado requires each entity to file “regardless of notification.”

When Is the First (Initial) Report Due?

The year after formation in most states. A few want a filing much sooner, and New York waits two years:

1. Soon after formationNevada’s $150 initial list, filed with the articles, and Washington’s initial report, due within 120 days.
2. Within 90 daysCalifornia’s first Statement of Information; missing it brings the same $250 penalty as a late renewal.
3. Within 6 monthsAlaska’s free initial report, when the articles didn’t list the owners or managers.
4. The next yearMost states, on their usual date.
5. Two years laterNew York’s first Biennial Statement and Indiana’s first Business Entity Report.

Two states push the first report back: Michigan skips the first February 15 for an LLC formed after September 30, and New Hampshire skips the next year’s report for an LLC formed in December.

Which States Use a Biennial Report?

A biennial report is the same filing made every two years. Eight jurisdictions use that cycle, and they pick the year in three ways:

Cedar Hollow LLC, formed in New York on November 9, 2023, files its $9 Biennial Statement during November of odd-numbered years: November 2025, then November 2027. D.C. counts from the year after formation, with every report due by April 1. Indiana’s $32 Business Entity Report follows the same cycle, due by the end of the formation month. West Virginia joined in part on July 1, 2026: an LLC with five timely reports can switch to biennial filing.

How to File an LLC Annual Report Online

Every state with a report accepts it online, though Wyoming sends filings over $500 to paper. The form shows what the state already has on file, and you confirm or correct each field:

1. Find the legal name and entity numberSearch the company in the business entity search. Cedar Hollow LLC’s New York record shows No. 7178851 and the November 9, 2023 formation date.
2. Open the state’s filing siteUse the link in the tool above or in the state’s guide. Some portals ask for an account first; California has required one since August 1, 2026.
3. Check every fieldPrincipal and mailing addresses, registered agent and office, managers or members. The report is due even when nothing changed.
4. Pay and save the proofKeep the confirmation, then check that the LLC’s status reads active in the state’s records.

What Happens If an LLC Annual Report Is Late or Not Filed?

Most states charge a late fee first, then end the LLC’s good standing, then dissolve it. Some skip steps: Kentucky and Minnesota charge no late fee, Minnesota terminates the LLC right after the deadline, and New York charges nothing and dissolves nothing.

1. Late fee$400 in Florida after May 1, $175 in Nevada
2. Not in good standingStatus letters and certificates show the lapse
3. DissolutionOr revocation, for a foreign LLC
4. ReinstatementMissed reports, fees and a reinstatement fee

How to Check If Your LLC Is in Good Standing

Look up the LLC in the state’s records with the LLC status search. A status other than active, or a standing other than good, means a report or fee is missing.

How to Reinstate an Administratively Dissolved LLC

Reinstatement revives the same LLC rather than forming a new one, retroactively in Minnesota, and sometimes within a time limit: two years after dissolution in Wyoming and Alaska. The cost is the missed reports and fees plus a reinstatement charge, such as $100 in Florida, a $100 penalty in Kentucky, or $65 by mail and $85 online in Minnesota.

Closing the LLC Instead

A dissolved LLC can still owe tax. California’s $800 tax applies to every LLC “doing business or organized in California,” so an LLC that still exists keeps owing it. Filing articles of dissolution or cancellation ends the yearly filings from that point on.

Other LLC Annual Report Questions