Alaska Annual Report for LLCs: a Biennial Report Due January 2

AS 10.50.760(a) and the Even or Odd January

Under AS 10.50.760(a), Articles of Organization filed in an even-numbered year put the LLC’s biennial report in every even-numbered year, and Articles filed in an odd-numbered year put it in odd-numbered years. A foreign LLC counts from its Alaska registration year, whatever year its home state formed it.

The month never enters into it, so the first report lands one or two Januaries later than the calendar suggests. An LLC organized on March 3, 2025 and one organized on December 30, 2025 both owe their first report by January 2, 2027, about 22 months and 12 months after formation.

The Division’s Biennial Reports page words the rule around the year an entity “initially filed/registered,” and the LLC’s record shows its next due date. Nonprofit, religious and cooperative corporations report on July 2 instead, and limited partnerships file no biennial report at all.

Alaska’s Free Initial Report, Due Six Months After Formation

A domestic LLC owes one more filing before its first biennial report. The FAQ of the Alaska Division of Corporations, Business and Professional Licensing says the Initial Report “may be due within 6 months” of the entity’s creation, as a free online filing that adds its owners and officials to the record; foreign LLCs don’t file one.

It sets no date for the biennial cycle and doesn’t count as the first biennial report. Leaving it unfiled still has a cost: the Division’s page on involuntary dissolution names a missing Initial Report among the reasons an Alaska entity loses its existence.

$137.50 After February 1: How the Late Total Is Built

Alaska’s filing fees are $100, or $200 when the LLC is foreign, online or on paper, under 3 AAC 16.065(c). The late amount isn’t a flat penalty: the regulation adds a $25 late charge “for each year or part of a year of delinquency,” then 10% of the fee and that charge combined.

Both totals match the Division’s FAQ, which lists $137.50 and $247.50 “with late fee on or after February 2nd.” A report still unfiled a year later takes another $25 charge for the second year, and by then the LLC has been open to dissolution for six months.

January works as a grace month written into the statute. The report is due before January 2, and since January 1 is a legal holiday, January 2 itself is the last day (AS 01.10.080). After that, AS 10.50.760(b) still counts a report mailed by February 1 as on time when the mailing date can be proved, and an online filing posts the moment it’s paid.

In 2032, when February 1 is a Sunday, an online filing or a Saturday postmark avoids relying on that same holiday rule.

What the Report Discloses: Managers and Every 5% Owner

AS 10.50.755 sets the contents: the LLC’s name and home state, its registered office and agent in Alaska, the managers (or, in an LLC with no manager, its members), and each person owning at least 5% with the percentage held. A member with 3% of a manager-managed LLC doesn’t have to appear.

Registered agent

Shown on the report, but not changed through it: the Alaska business entity search explains the separate filing that changes it.

Home office of a foreign LLC

The address of its principal office back home, where it was organized (AS 10.50.755(2)).

Everything in the report goes on the public record. The Division’s Change of Officials form for LLCs says the information goes on the State’s website, and former members and managers stay visible in the last report that named them.

A new member, manager or 5% owner between two reports goes on that Change of Officials form, $25. When a manager or managing member changes in the first year of the reporting period, AS 10.50.765(a) asks for the notice before the next January 2; the Division’s FAQ asks most entities to update within 90 days. The form won’t be filed while the biennial report is overdue.

Forms by Entity Type, the Page That Takes the Alaska Annual Report

1. Open Forms by Entity Type on the Division’s site, find Limited Liability Company and choose the online Biennial Report.
2. Work through the form without the browser’s Back and Forward buttons, which the Division asks you not to use. A long pause can time the session out and send you back to the start.
3. Check every name and percentage before paying. Once posted, the report is a permanent public document that only a later filing, sometimes with its own fee, can correct.
4. Pay by credit card. The report posts immediately and can be printed from the LLC’s record; if two reports are due, the Division asks for the whole process to be repeated for each.

When the Division Can Dissolve an Alaska LLC

1. February 2The report becomes late and costs $137.50 (or $247.50); until it is filed, the LLC is out of compliance.
2. Six months delinquentThe Division may start involuntary dissolution under AS 10.50.408(a).
3. Written notice, then 60 daysCertified mail goes to the registered office first, then to the registered agent, then to a manager.
4. Dissolved or revokedThe certificate ends a domestic LLC's existence; a foreign LLC's authority is revoked.

No reminder has to arrive for this to run. The Division’s notice on entity responsibilities says: “Failure to receive a notice from this office does not excuse the entity.” Before any dissolution, the only notice the statute requires is the written one in AS 10.50.408(b), and its 60 days count from the day it is mailed.

Under AS 10.50.408(e), a dissolved Alaska LLC can be reinstated within two years, after paying double the amount delinquent plus the fees it would otherwise have owed while dissolved.

December 31 for the Business License, January 2 for the Report

The same division runs a second, unrelated renewal. The business license required by AS 43.70.020 costs $50 a year, or $100 for two years, expires on December 31, and opens for renewal on October 1, one day before the biennial report.

Paying one settles nothing on the other, and their years need not line up: the license follows the date it was bought and the term chosen, while the report follows the Articles. Business Licensing notes on its FAQ that the status of an entity may directly affect its license.