Pennsylvania LLC Annual Report After Act 122 (2026)

The Pennsylvania LLC annual report is now a yearly filing, not a once-a-decade one. As of 2026, every domestic LLC and registered foreign LLC in active status files an Annual Report with the Department of State. If your LLC isn't formed yet, see our Pennsylvania LLC formation guide.

Does Pennsylvania Require an LLC Annual Report? (Yes, Since 2025)

Yes, every Pennsylvania LLC must now file an Annual Report once a year. Both domestic LLCs and registered foreign LLCs are covered, as long as the LLC remains active. The requirement sits in 15 Pa.C.S. § 146, a section added by Act 122 of 2022, which Governor Tom Wolf signed in November 2022.

The filing goes to the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. You can read the agency's own summary on its official Annual Reports page, which confirms LLCs are on the list.

Pennsylvania didn't always work this way. Before 2025, the state ran a decennial report system, where associations reported just once every ten years. Act 122 repealed that for associations, so the first annual filing year landed in 2025. If the ten-year rule is what you remember, it's no longer in force.

Pennsylvania LLC Annual Report Deadline: September 30

Pennsylvania runs a fixed filing window rather than an anniversary-date deadline. Every LLC, new or old, files its Annual Report between January 1 and September 30 of the same calendar year.

Under the statute, 15 Pa.C.S. § 146(c)(2), the cutoff reads “before October 1” for domestic and foreign LLCs. Treat September 30 as the hard deadline and aim well ahead of it.

One rule surprises new owners: you don't file in your formation year. A Pennsylvania LLC formed in 2025 files its first report by September 30, 2026; one formed in 2026 files by September 30, 2027. Formation timing feeds into this, and our guide on how long forming a Pennsylvania LLC takes maps out the calendar.

Why the LLC Deadline Differs from the Corporate Deadline

Here's where it gets tricky. Pennsylvania doesn't hand every entity type the same date.

Corporations file by June 30, LLCs get an extra quarter and file by September 30, and other associations have until December 31. A generic “Pennsylvania annual report deadline” article often quotes the June 30 corporate date, which is simply wrong for an LLC.

Pennsylvania LLC Annual Report Fee: $7 in 2026

The standard filing fee for a Pennsylvania LLC Annual Report is $7, set under 15 Pa.C.S. § 153(a)(18). Domestic and foreign for-profit LLCs pay the same flat amount, and there's no expedited tier to buy.

Online filers pay by credit card; paper filers send a check or money order payable to the PA Department of State. The Department of State fee schedule lists this $7 charge next to every other entity fee.

Bottom line: at one of the lowest annual report fees in the country, the deadline matters far more than the cost. Our Pennsylvania LLC cost breakdown covers where the rest of your setup budget goes.

How to File Form DSCB:15-146 on Business Filing Services

Most Pennsylvania LLCs finish this in a few minutes. The state recommends filing online, and there are two ways to submit form DSCB:15-146.

Filing Online via Business Filing Services (file.dos.pa.gov)

Online filing runs through Business Filing Services, the Department of State portal. Here's the 2026 filing process:

1. Register a Business Filing Services account, or log in if you already have one.
   
   
2. Open Business Search and find your LLC by name.
   
   
3. Select the Annual Report icon next to your entity.
   
   
4. Review the prepopulated form, which pulls the details already on file.
5. Update your registered office, principal office, or governor information if anything changed.
   
   
6. Pay the $7 fee by credit card.
7. Download the filed report and Acknowledgment Letter from My Business Work Queue.

The original Annual Report needs no customer PIN, and the portal approves online submissions automatically. Your filed document is usually available within minutes.

Filing the Paper DSCB:15-146 by Mail

Paper filing stays open for owners who prefer it. Download form DSCB:15-146, complete it in black or blue-black ink if it isn't typed, and mail it with a check to the Bureau:

Paper forms aren't expedited. They enter the regular work queue, get date-stamped on receipt, and return by mail after processing, so online is the safer route near the deadline.

Filing the DSCB:15-146 yourself takes minutes, which is why most owners skip outside help. If you'd rather hand off annual compliance along with formation, our Pennsylvania LLC service reviews compare the main providers.

What You'll Need Before Filing the DSCB:15-146

Pull a short list together before you log in. The Annual Report asks only for identifying and contact details, and it requires no financial information at all: no revenue figures, no EIN, no NAICS code.

• Your LLC's exact registered name
• The jurisdiction where the LLC was formed
• The entity number issued by the Department of State
• A Pennsylvania registered office address, or a Commercial Registered Office Provider plus county of venue
• The principal office address, which may sit outside Pennsylvania
• The name of at least one governor
• Names and titles of any principal officers
• The signature of an authorized representative

Two items trip people up. Pennsylvania's term is registered office rather than “registered agent”, and you can satisfy it two ways: a Pennsylvania street address, or a Commercial Registered Office Provider, known as a CROP, listed with its county of venue. A CROP is the route many owners pick when they'd rather not publish their own address; our review of Pennsylvania registered agent options compares the providers.

A governor isn't a title you invent. For an LLC, Pennsylvania defines a governor as a manager of a manager-managed LLC, or a member with material management responsibility in a member-managed LLC. Setting those roles out clearly in a Pennsylvania operating agreement keeps this field straightforward.

Missing the September 30 Deadline: Dissolution Under 15 Pa.C.S. § 381

Pennsylvania doesn't publish a standard late fee for a missed LLC Annual Report. That sounds forgiving. The catch: the real exposure is administrative action under 15 Pa.C.S. § 381 and § 382, which the Department groups as administrative dissolution, cancellation, or termination.

For now, enforcement is phased in. The Department of State won't pursue dissolution for reports missed in 2025 or 2026; administrative action begins with Annual Reports not filed in 2027, and from that point an entity that fails to file can face action roughly six months after the deadline.

Dissolution is more than a status label. A dissolved LLC loses the exclusive right to its business name, which then opens up for any other business to claim; you can test current availability with a Pennsylvania business name search.

A dissolved LLC also can't obtain a subsistence certificate, the proof of good standing that banks and lenders ask for. The Department does mail a postcard notice to your registered office at least two months out, though a CROP gets an Excel list of represented entities instead of a postcard. Missing that notice doesn't excuse a late filing.

How to Reinstate a Pennsylvania LLC ($35 Application)

If your LLC has been dissolved, you bring it back by filing an Application for Reinstatement with the Department of State. The fee is $35 online or $40 on paper, plus $15 for each Annual Report you skipped. You file current Annual Report information with the package, under 15 Pa.C.S. § 383; if the application clears, the Department files a Statement of Reinstatement, generally within 30 days.

Domestic and foreign LLCs aren't treated alike here. A domestic LLC keeps its original entity number, and reinstatement generally relates back as though the lapse never happened. A foreign LLC gets no such grace: a terminated registration can't be cured, so the company must reregister as a foreign association with a new Foreign Registration Statement and a new file number.

Annual Report vs Decennial Report vs CAR vs BOI

Four separate filings get tangled up with the Annual Report. Knowing which ones touch your LLC prevents both double filing and missed obligations.

The decennial report is the easiest to clear up: it no longer exists for associations. Act 122 repealed it, striking the old decennial provisions at 54 Pa.C.S. §§ 501 to 506, so don't file one and ignore any source still describing a ten-year cycle.

The Certificate of Annual Registration, form DSCB:15-8221/8998, is a live filing, but probably not yours. It applies to LLPs, LLLPs, restricted professional companies, and PLLCs, carries a far steeper per-member fee, and is due April 15. A standard LLC files only the $7 Annual Report.

Worth flagging: BOI reporting is federal. The Beneficial Ownership Information Report goes to FinCEN under the Corporate Transparency Act, with no link to your Pennsylvania filing. Here's how the four compare for a standard Pennsylvania LLC:

Pennsylvania LLC Annual Report Questions: First Filing, Penalties, and Foreign LLCs

A handful of questions come up once owners grasp the basic Annual Report rule. These cover the first filing, what a missed deadline costs, and the filings people confuse with it.