Wisconsin LLC Annual Report: Due Each Year in Your Formation Quarter

Four Quarter-End Deadlines for the Wisconsin LLC Annual Report

Under Wis. Stat. 183.0212(3)(a), the report is delivered in each year after the year the articles of organization became effective, “during the calendar year quarter in which the anniversary date of the articles’ effective date occurs.” DFI turns that rule into four due dates, so every Wisconsin LLC’s deadline is the last day of March, June, September or December.

When a quarter ends on a weekend, Wis. Stat. 990.001(4) moves the last day to the next business day that is not a legal holiday: the fourth quarter of 2028 ends on Sunday, December 31, and New Year’s Day follows, so a fourth-quarter report filed on Tuesday, January 2, 2029 is on time.

The date that counts is the effective date of the articles, shown as “Registered Effective Date” on the LLC’s record in DFI’s corporate records search (the same date appears in Wisconsin business entity search results). There is no initial report, so the first one depends on where in its quarter the LLC was formed:

• Effective Jan 1, 2026Files Jan 1 to Mar 31, 2027Due 15 months after formation, the longest possible wait.
• Effective May 20, 2026Files Apr 1 to Jun 30, 2027Due a little over 13 months after formation.
• Effective Dec 31, 2026Files Oct 1 to Dec 31, 2027The quarter opens 9 months after formation; due at 12.

The anniversary date only places the LLC in a quarter: the report can be filed on any day of that quarter, and the first one comes in the calendar year after formation, never two years later.

Foreign LLCs in Wisconsin: March 31, Whatever the Registration Month

A foreign LLC files during the first calendar quarter of each year after the year it registered, on the same Form 5 or online through DFI’s own system, for $65. A foreign LLC registered in December still owes its first report by March 31, three to four months later.

1. March 31Report due for every foreign LLC.
2. On or after August 1DFI mails a Notice of Intent to Revoke to the agent and the principal office.
3. 60 days laterRegistration revoked if the report has not arrived.
4. 6 monthsWindow to reinstate, counted from the revocation date.

Under 183.09102(2)(c), reinstatement within those six months requires correcting each ground for revocation and paying the fees and penalties due to DFI or $5,000, whichever is less. Past six months the window closes. Without reinstatement, the LLC’s authority to do business in Wisconsin ends as of the revocation date, and DFI’s revocation page lays out the same calendar.

The $25 Annual Report Fee per Year Owed, Plus One $15 Paper Surcharge

Section 183.0122(2)(a) of the statutes sets the annual report fee at $25 for a Wisconsin LLC and $65 for a foreign LLC. DFI’s fee schedule lists those amounts as “Annual Report via Online Filing” and charges $40 and $80 for the same report on paper, because of a $15 paper surcharge in effect since March 1, 2024 under DFI-CCS 10.01(6).

Form 5’s instructions add the surcharge once to the whole catch-up: a domestic LLC “will add $15.00 to the accumulated annual report fees,” so a paper catch-up costs $25 per annual report year plus a single $15:

Next-day expedited processing adds $100, and DFI does not refund filing fees. The foreign LLC’s $65 is flat, whatever the LLC’s size or capital.

One Stop for Wisconsin LLCs, DFI’s Own System for Foreign LLCs

Since January 3, 2017, DFI has routed the annual reports of Wisconsin LLCs to the One Stop Business Portal, while a foreign LLC keeps filing through DFI’s own online system; each site redirects an entity that lands on the wrong one. DFI’s Division of Corporate and Consumer Services receives the report, rather than a Secretary of State (SOS) office or the Wisconsin Department of Revenue.

Signing in to One Stop with a MyWisconsin ID is optional, offered to high-volume filers, and adds an address book and a dashboard. Each quarter, DFI emails a “Notice of Annual Report Filing Requirement” to entities whose reports fall due in the following quarter.

Fields on Form 5 and in the Online Report

Name

The LLC’s name; a foreign LLC using a fictitious name in Wisconsin gives both names, plus the state or country under whose law it was formed.

Registered agent

Name and email address, both required, and a Wisconsin street address for the registered office: a P.O. Box or mailbox service alone is refused, and the LLC cannot name itself as agent. A Wisconsin resident or a registered agent business can fill the role.

Principal office

The street address where the LLC keeps its principal executive offices, which may be outside Wisconsin.

Member or manager

At least one name. Under s. 183.0407, a Wisconsin LLC is member-managed unless its written operating agreement vests management in managers. DFI collects no ownership information beyond that.

Signature

Name, title and date of the person signing. Information must be current as of that date, and it becomes public once filed.

DLQ Status, the One-Year Mark and Administrative Dissolution

“There are no late fees or penalties.”DFI, Administrative Dissolutions

A missed annual report deadline shows on the record as DLQ, Delinquent: “not current with annual report filings,” in DFI’s words. The cure is to file a current annual report and pay the back annual report fees. A certificate of status also reflects whether the latest report year was filed (section 183.0211), so the gap shows up wherever a bank or buyer asks for good standing.

1. End of the quarter

   The report is due. Unfiled, the LLC can be listed as Delinquent.

2. One year overdue

   Under 183.0708(1)(b), DFI may start administrative dissolution once a report is a year late. In practice it contacts LLCs “that have not filed an annual report after a few years,” in quarterly batches.

3. Notice

   Mailed to the registered agent at the registered office, then to the principal office if it comes back. If both fail, the LLC appears on the Notice of Administrative Dissolution list on DFI’s website. Filing an annual report at this stage restores good standing.

4. 60 days later

   Certificate of Administrative Dissolution. The LLC can do nothing but wind up its affairs or apply for reinstatement, and its exclusive right to its name ends on the dissolution date (183.0708(4m)).

5. Any time after

   Reinstatement under s. 183.0709, which sets no deadline for a Wisconsin LLC. DFI emails the forms on request to DFICorporations@dfi.wisconsin.gov with the entity name and ID; all fees owed are paid first.

An LLC that has stopped operating does not close by filing a final return with the Wisconsin Department of Revenue or the IRS; DFI says such a filing “does not dissolve the entity at this department,” and closing takes a dissolution filing at DFI. An LLC left to lapse is dissolved by DFI at no cost, but only after the notice cycle above, with its name released.