Maine LLC Annual Report: Due June 1, or the Next Business Day

The Calendar Year of Formation Sets the First June 1

Maine doesn’t count twelve months from the day an LLC is formed. Under 31 M.R.S. § 1665(3), the first report is due from January 1 through June 1 in the year that follows the calendar year of filing for the certificate of formation, and the same window repeats every year after that.

"Annual reports are due Monday, June 1, 2026, for all business and nonprofit entities on file with the Secretary of State's office as of December 31, 2025."Secretary of State notice for the 2026 reports

An LLC filed on the last business day of 2025 was on that list. One filed in the first days of 2026 waits until June 1, 2027, more than sixteen months later.

Maine reads the Filing Date on the Secretary of State’s (SOS) record: the day the office filed the LLC’s $175 certificate of formation. Qualification in Maine plays that role for a foreign LLC: its record shows a Qualification Date.

Saturday, June 1, 2030 and Maine’s Next-Business-Day Rule

Section 1665 names a fixed date, and Maine’s general rules of construction move any report due on a weekend. The rule sits in 1 M.R.S. § 71(13):

"If legislation or another legislative instrument requires a report to be filed by a date certain, and the date certain falls on a Saturday, Sunday or legal holiday, the report is due by close of business on the next day that is not a Saturday, Sunday or legal holiday."1 M.R.S. § 71, subsection 13

The office applies it. June 1, 2025 was a Sunday, and that year’s notice from the Secretary of State set the deadline at Monday, June 2, 2025, with the penalty kept for reports “received after June 2.”

The next shifts come in 2030, a Saturday that makes the last day Monday, June 3, and in 2031, a Sunday that moves it to Monday, June 2. Memorial Day always falls in May, so only a weekend moves the date.

$85, $150 and Every Other Line of § 1680 That Touches the Report

Every Secretary of State fee for a limited liability company sits in one statute, 31 M.R.S. § 1680. The annual report is subsection 6: $85 for a Maine LLC, $150 for a foreign LLC. The online service lists no card surcharge, and the paper form takes a check or money order for the same amount.

For the Secretary of State, this report is what keeps the company current: “An annual report is required to be filed every year in order to maintain a good standing status.”

Filing in Maine Starts With the Charter Number, Online or on Paper

Each route starts from the LLC’s charter number, the ID the Secretary of State assigned at formation. It’s printed on the free Information Summary that comes up when you look up a Maine LLC by name.

1. Open Annual Reports Online and pick the Non-Subscriber Service. Subscriber accounts are meant for filers who handle several reports.
2. Enter the charter number. If the LLC filed online last year, its details come back to review and update.
3. Check the five items listed below; each one has to be current on the filing day.
4. Pay $85 or $150 by card: MasterCard, Visa, American Express or Discover.
5. Print the confirmation and the copy of the official annual report shown at the end.

The annual report requirements of § 1665(1) come down to five items:

Name

The LLC's name as it stands on the record.

Registered agent

The Maine registered agent, with the details 5 M.R.S. § 105 calls for.

Principal office

The address of the LLC's principal office, inside or outside Maine.

Business activity

A brief statement of the business the LLC actually carries on in Maine.

One person

Name and address of a member, a manager or another authorized person; one is enough.

A report missing one of the five items is sent back for correction. Corrected and sent back in the 30 days after that notice, it still counts as filed on time.

A mailed report is on time with proof of mailing: § 1665(4) accepts proof that it went into the mail, sealed, addressed and stamped, before the penalty date. Since USPS changed its postmark procedures, the office asks paper filers close to June 1 to get proof at a post office counter: a manual postmark, or registered mail, certified mail or a certificate of mailing.

Online, the acknowledgment and a printable copy come at the end. A paper report takes longer, within the 10 to 15 business days the Corporations Division posted for filings in October 2026, and then appears under “view list of filings” on the LLC’s Information Summary.

The Day After the Deadline: A $50 Penalty the Office Won’t Waive

A report received after its due date costs the annual fee plus a $50 penalty, so $135 for a Maine LLC and $200 for a foreign one. The Secretary of State’s 2026 notice states that the penalty “may not be waived.” Under § 1667(3), excusable neglect lifts it, provided a copy reaches the office within 30 days of learning that the original never arrived.

If the report still isn’t filed, the process in § 1592 runs by mail to the registered agent:

1. Notice of determinationMailed on a date the office sets; its pages don't publish one.
2. Five days after mailingThe notice counts as served on the LLC.
3. Sixty days after the noticeStill unfiled, a Maine LLC is administratively dissolved; a foreign LLC's Maine authority is revoked.

While dissolved, a Maine LLC may carry on only winding-up business, though contracts it signed stay valid (§ 1592(3) and (4)). A foreign LLC whose authority is revoked doesn’t apply for reinstatement at all: § 1626(6) sends it back through qualification, a new $250 statement of foreign qualification.

Six Years to Apply Under § 1593, and a Fee That Stops at $600

A dissolved Maine LLC has six years from the dissolution date to ask for reinstatement. Under 31 M.R.S. § 1593, the application gives the name and the dissolution date, states that the ground for dissolution no longer exists (for a missed report, that means filing it), and confirms the name still meets the rules of § 1508.

The fee in § 1680(17) is $150 for each annual report the LLC failed to file, capped “regardless of the number of delinquent reports or the period of delinquency”:

• $1501 report missed
• $3002 reports missed
• $4503 reports missed
• $6004 or more

The statute doesn’t say whether each back report’s $85 comes on top of the $150 per report, so the total for a given LLC is worth confirming with the Corporations Division (207‑624‑7752) before paying. The LLC forms list has no dedicated reinstatement form.

Name

Held for three years after dissolution (§ 1592(6)). After that, an application can fail on § 1508 if another business has registered a name that isn't distinguishable.

Sixth anniversary

The Secretary of State cancels the certificate of formation, and the § 1593 route closes.

Refusal

Appealable to the Superior Court within 30 days of the notice of denial (§ 1594).

MLLC‑REVIVE

A separate tool: a revival under § 1604 brings back an LLC whose certificate was canceled under § 1533, only for a stated purpose and a set period.

Excused From Filing While a Maine LLC Does No Business

Two filings stop the reports without dissolving anything, and a third restarts them:

• Certificate of excuseMLLC‑14, $40For an LLC that has stopped doing business and owes no report fees or penalties (§ 1665(5)). It files nothing while it transacts no business, and its name stays protected for five years.
• Cancellation of foreign qualificationMLLC‑12B, $90For a foreign LLC leaving Maine. Filed before a report’s due date, it relieves the LLC of that report and its fee (§ 1628(4)).
• Certificate of resumptionMLLC‑14A, $100For an excused LLC going back to business. Reports start again with the next June 1 after it’s filed.