Most states require LLCs and corporations to file an annual report (some biennial) to stay in good standing — but the due date, fee, late penalty, and even the name of the filing vary by state. Miss it and the state can charge a penalty, revoke your good standing, and eventually dissolve your entity. Below are the deadlines and fees for all 50 states plus DC, followed by a full penalties & reinstatement reference.
The 50-State Reference
Due dates follow one of two patterns — a fixed statewide date (commonly April 1, April 15, June 30, or December 31) or your entity’s formation anniversary. State filing fees range from $0 (Idaho, Minnesota, Texas) to $300–$500+ (Massachusetts LLCs, Maryland, DC).
| State | Filing name | Frequency | LLC due date | Corporation due date | LLC fee | Corp fee | Notes |
|---|---|---|---|---|---|---|---|
| Alabama | Business Privilege Tax (SOS report repealed) | None (SOS) | No SOS report | No SOS report | — | — | SOS annual report eliminated Oct 2024; only BPT return (Dept. of Revenue) |
| Alaska | Biennial Report | Biennial | Jan 2 (late after Feb 1) | Jan 2 | $100 | $100 | Foreign $200 |
| Arizona | Annual Report | Annual (corps only) | N/A — LLCs exempt | Formation anniversary | — | $45 | LLCs exempt; filed with AZ Corporation Commission |
| Arkansas | Franchise Tax Report | Annual | May 1 | May 1 | $150 | $150+ | Stock corps scale with capital stock |
| California | Statement of Information | LLC biennial / Corp annual | Anniversary month (every 2 yrs) | Anniversary month (annual) | $20 | $25 | $250 FTB penalty for non-filing |
| Colorado | Periodic Report | Annual | Anniversary month (±2 mo) | Same as LLC | $25 | $25 | Online only; $50 late |
| Connecticut | Annual Report | Annual | Jan 1 – Mar 31 | End of anniversary month | $80 | $150 | Nonprofit $50 |
| Delaware | Corp: Annual Report + Franchise Tax; LLC: Annual Tax (no report) | Annual | June 1 — $300 tax, no report | March 1 — report + franchise tax | $300 tax | $50 + franchise tax | Corp min tax $175+ |
| District of Columbia | Biennial Report | Biennial | April 1 | April 1 | $300 | $300 | Filed with DLCP |
| Florida | Annual Report | Annual | Jan 1 – May 1 | May 1 | $138.75 | $150 | $400 late fee after May 1 |
| Georgia | Annual Registration | Annual | April 1 | April 1 | $60 | $60 | Nonprofit $40; may prepay 3 yrs |
| Hawaii | Annual Report | Annual | End of registration quarter | Same as LLC | $12.50 | $12.50 | Quarter-based; nonprofit $2.50 |
| Idaho | Annual Report | Annual | End of anniversary month | Same as LLC | $0 | $0 | FREE online via SOSBiz |
| Illinois | Annual Report | Annual | Before first day of anniversary month | Same as LLC | $75 | $75 + franchise tax | LLC flat $75; corp adds franchise tax |
| Indiana | Business Entity Report | Biennial | Anniversary month (every 2 yrs) | Same as LLC | $32 online | $32 online | Via INBiz; nonprofit $22 |
| Iowa | Biennial Report | Biennial | Jan 1 – Apr 1 (odd years) | Jan 1 – Apr 1 (even years) | $30 online | $60 | Nonprofit corps $0 |
| Kansas | Information Report | Biennial | April 15 | April 15 | $100 | $100 | Switched annual→biennial Jan 2024 |
| Kentucky | Annual Report | Annual | June 30 (window Jan 1) | June 30 | $15 | $15 | Flat $15 all entities |
| Louisiana | Annual Report | Annual | On/before anniversary date | Same as LLC | $30 | $30 | Nonprofit $10; via geauxBIZ |
| Maine | Annual Report | Annual | June 1 | June 1 | $85 | $85 | Foreign $150; nonprofit $35 |
| Maryland | Annual Report + Personal Property Return | Annual | April 15 | April 15 | $300 | $300 | Filed with SDAT; 60-day extension available |
| Massachusetts | Annual Report | Annual | On/before formation anniversary | 2.5 mo after fiscal year-end | $500 | $125 | LLC fee unusually high |
| Michigan | Annual Statement (LLC) / Annual Report (Corp) | Annual | February 15 | May 15 | $25 | $25 | Corp date differs; nonprofit Oct 1 |
| Minnesota | Annual Renewal | Annual | December 31 | December 31 | $0 | $0 | Domestic free; foreign corp $135; dissolution Jan 1 |
| Mississippi | Annual Report | Annual | April 15 | April 15 | $0 | $25 | Domestic LLC free; foreign LLC $250 |
| Missouri | Annual Registration Report (corps only) | Annual (corps); none for LLCs | N/A — LLCs exempt | End of anniversary month | — | $20 online | LLCs fully exempt (no report, no franchise tax) |
| Montana | Annual Report | Annual | April 15 | April 15 | $20 | $20 | Fee waiver window through 2027 (confirm); $35 late |
| Nebraska | Biennial Report / Occupation Tax | Biennial | April 1 (odd years) | March 1 (even years) | $25 | Varies (occupation tax) | Corp tax scales with capital stock |
| Nevada | Annual List + State Business License | Annual | End of anniversary month | Same as LLC | $350 ($150 list + $200 license) | $650+ ($150+ list + $500 license) | Corp list tiered by shares; $175 late |
| New Hampshire | Annual Report | Annual | April 1 | April 1 | $100 | $100 | $50 late fee |
| New Jersey | Annual Report | Annual | End of anniversary month | Same as LLC | $75 | $75 | Online only; 2 misses → revocation |
| New Mexico | Corp Biennial Report; LLCs none | LLC none / Corp biennial | N/A — LLCs exempt | ~Mar 15 (every 2 yrs) | — | $25 | LLCs exempt; nonprofits annual |
| New York | Biennial Statement | Biennial | Anniversary month (every 2 yrs) | Same as LLC | $9 | $9 | Same $9 fee |
| North Carolina | Annual Report | Annual | April 15 | 15th day of 4th month after fiscal year-end | $200 | $25 | Corp date is fiscal-year based |
| North Dakota | Annual Report | Annual | November 15 | August 1 | $50 | $25 | Nonprofit Feb 1 ($10); escalating late fees |
| Ohio | None | None | None | None | — | — | No general annual report; nonprofits file every 5 yrs |
| Oklahoma | Annual Certificate | Annual | Formation anniversary | Confirm | $25 | Confirm | LLC $25; corp fee/date to confirm |
| Oregon | Annual Report | Annual | Anniversary date | Anniversary date | $100 | $100 | Nonprofit $50; foreign $275; 45-day grace |
| Pennsylvania | Annual Report | Annual (new since 2025) | September 30 | June 30 | $7 | $7 | Replaced decennial in 2025; grace through 2026 |
| Rhode Island | Annual Report | Annual | Feb 1 – May 1 | Feb 1 – May 1 | $50 | $50 | $25 late after May 1 |
| South Carolina | None for LLCs; corp via tax return | None (LLC) / Annual (corp w/ tax return) | None | With corp income/license tax return (~Apr 15) | — | — | No standalone SOS LLC report |
| South Dakota | Annual Report | Annual | 1st day of anniversary month | Same as LLC | $50 | $50 | $50 late fee |
| Tennessee | Annual Report | Annual | 1st day of 4th month after fiscal year-end | Same as LLC | $300 min (+$50/member, max $3,000) | $20 | LLC fee is per-member |
| Texas | Public Information Report + Franchise Tax Report | Annual | May 15 | May 15 | $0 (PIR) | $0 (PIR) | Filed with Comptroller; franchise tax above threshold |
| Utah | Annual Report | Annual | End of anniversary month | Same as LLC | $18 | $18 | $10 late fee |
| Vermont | Annual Report | Annual | Within 3 mo after fiscal year-end | Within 2.5 mo after fiscal year-end | $45 | $45 | Foreign $170 |
| Virginia | LLC Registration Fee; Corp Report + Fee | Annual | Last day of formation month | Last day of incorporation month | $50 | $0 report + share-based fee | Filed with VA SCC; corp fee scales with shares |
| Washington | Annual Report | Annual | End of anniversary month | Same as LLC | $70 | $70 | Nonprofit $10; $25 late |
| West Virginia | Annual Report | Annual | June 30 (window Jan 1) | June 30 | $25 | $25 | $75 late fee |
| Wisconsin | Annual Report | Annual | End of anniversary quarter | Same as LLC | $25 | $25 | Foreign $65 |
| Wyoming | Annual Report License Tax | Annual | 1st day of anniversary month | Same as LLC | $60 min | $60 min | License tax scales with WY-located assets |
Last verified: June 27, 2026 · Sources: each state’s Secretary of State / business division. Fees and deadlines change — confirm current details on the official state portal before filing, or let FileForms track them for you.
Penalties & Reinstatement
Miss a deadline and most states charge a late penalty, mark the entity delinquent, and — after a notice-and-cure window — administratively dissolve or revoke it. The table shows the late penalty, roughly how long before dissolution, the reinstatement fee (LLC / corporation), and the process for all 50 states plus DC.
| State | Late penalty | Time to administrative dissolution | Reinstatement fee (LLC / Corp) | Reinstatement process (form + agency) |
|---|---|---|---|---|
| Alabama | Confirm* | No fixed clock; after yrs of BPT delinquency + notices | LLC $100* + clear BPT / Corp: reinstate within 2 yrs (Ala. Code §10A-2-14.22) | Certificate of Reinstatement (LLC); AL SOS + ADOR clearance |
| Alaska | Confirm* | Reinstate within 2 yrs of involuntary dissolution | No flat published fee* — reinstate <2 yrs via AK Corporations Section; re-form if >2 yrs | File missed biennial reports + fees; AK Div. of Corporations |
| Arizona | Confirm* | Admin dissolution after failure to cure; reinstate up to 6 yrs | $100 / $100 + cure default | Cure default + $100; Arizona Corporation Commission |
| Arkansas | $25 + 10% interest | Charter revoked ~1-3 yrs after franchise tax delinquent | Pay delinquent franchise tax ($150/yr min) + $25 + 10% | File/pay delinquent Franchise Tax Reports; AR SOS |
| California | $250 (FTB) | Suspended/forfeited by FTB or SOS (no fixed trigger) | No SOS fee; file SOI ($20 + $250 penalty) + FTB revivor (Form 3557 LLC / 3557 BC) + back taxes | FTB Form 3557 Revivor + delinquent Statement of Information |
| Colorado | $50 | ~5 mo after report due → Delinquent (no admin dissolution) | $100 / $100 (single cure fee) | Statement Curing Delinquency (online); CO SOS |
| Connecticut | Confirm* | ~1 yr+ default → Notice of Intent, then 3-mo cure | No flat fee* — bundled into Combined Reinstatement + Annual Report filing | Reinstatement via Business.CT dashboard; CT SOS |
| Delaware | Corp $200 + 1.5%/mo | Corp voided after unpaid tax (~2 yrs)*; LLC/LP cancelled after ~3 yrs* (per Del. Code) | Revival + all back taxes/fees + $200 penalty + 1.5%/mo interest (exact revival fee Confirm*) | Certificate of Revival; DE Div. of Corporations |
| District of Columbia | $100 | No time limit to reinstate | $300 / $300 + past-due biennials ($300 ea + $100) | Form GN-5 Reinstatement; DC DLCP |
| Florida | $400 late | Report due May 1; admin dissolved 4th Friday of Sept if unfiled by 3rd Friday | LLC $100 + $138.75/yr / Corp $600 + $150/yr | Online reinstatement; Sunbiz (FL Div. of Corporations) |
| Georgia | $25* | ~60 days after notice past Apr 1; reinstate within 5 yrs | $260 / $260 ($250 + $10) + past-due registrations | Application for Reinstatement via eCorp; GA SOS |
| Hawaii | $10* | Reinstate within 2 yrs of involuntary termination | $25 / $25 + missing reports + tax clearance | Form X-4 Reinstatement; DCCA Business Registration |
| Idaho | None (free filing) | ~60 days after report due; reinstate within 10 yrs | $30 / $30* + file overdue reports | Reinstatement (SOSBiz); Idaho SOS |
| Illinois | $100* | ~180 days after report delinquent (default → dissolution) | $200 / $200 + past-due reports; Corp adds franchise tax | LLC-35.40/45.65; Corp BCA 12.45/13.6; IL SOS |
| Indiana | Confirm* | Admin dissolution ~60 days post-notice (biennial) | $30 / $30 + reports ($50 ea) + DOR clearance | Reinstatement via INBiz + DOR Cert. of Clearance |
| Iowa | Confirm* | ~4 mo after Apr 1; dissolved by Aug of biennial year | $5 / $5 + delinquent biennials (LLC $30 / Corp $60 ea) | Form 635_2001 Reinstatement; Iowa SOS |
| Kansas | Confirm* | Forfeiture ~90 days after biennial report due | $35 + $85 penalty + $110 per past-due report | Form RL (LLC) / RR (Corp); KS SOS |
| Kentucky | Confirm* | Shortly after missed June 30 deadline (same year) | $100 penalty + $15 per missed report + DOR clearance | Reinstatement Application (online); KY SOS |
| Louisiana | Confirm* | ~3 consec. yrs of missed reports (30-day notice) | $75 domestic (+$125 foreign) + file back annual reports (AR fee $25) | Articles of Reinstatement (SS1444); LA SOS |
| Maine | $50* | Reinstate within 6 yrs of admin dissolution | $150/yr penalty (max $600) + $85/report; Corp base Confirm* | File past-due reports + fee; Maine SOS |
| Maryland | Confirm* | ~6 mo (following autumn) after missed Apr 15 PPR | $100 / $100 + delinquent PPRs, penalties, PP taxes | Articles of Reinstatement/Revival; MD SDAT |
| Massachusetts | Confirm* | No fixed period; practically ~2+ missed years | $100 / $100 + reports (LLC $500/yr; Corp $125-150/yr) | Application for Reinstatement; MA Corporations Division |
| Michigan | Confirm* | Corp auto-dissolved ~2 yrs + 60 days; LLC loses standing ~2 yrs | LLC $50 + $25/statement / Corp reports $75/yr + penalties | LLC Cert. of Restoration (CD-770); Corp file reports; MI LARA |
| Minnesota | $0 (free renewal) | Statutorily dissolved once calendar-year renewal missed | $65 mail / $85 online (both) | Annual Reinstatement (portal); MN SOS |
| Mississippi | Confirm* | ~60 days after annual report due | $50 / $50 + past-due reports + DOR clearance | Reinstatement (online); MS SOS |
| Missouri | Confirm* | Corp ~60 days after SOS notice; LLCs file no report | Corp $50 + delinquent fees + DOR clearance / LLC Confirm* | Form CORP 50AD; MO SOS |
| Montana | $35 | Reinstate within 5 yrs of admin dissolution | LLC $35 (+$35/yr) / Corp $30 + DOR clearance | Application for Reinstatement; MT SOS |
| Nebraska | Confirm* | ~1-2 mo after missed biennial; dissolution mid-year | $30 filing + occupation tax (tiered, from $26) + 8% interest; +$500 app if inactive >5 yrs | Application for Reinstatement (mail); NE SOS |
| Nevada | $175 late | ~1 yr after missed annual list/license (default → revoked) | $300 / $300 + back lists ($150/yr) + license fees | Reinstatement via SilverFlume; NV SOS |
| New Hampshire | $50 | Admin dissolution after missed report; reinstate within 3 yrs | $135 (→$500 if >3 yrs) + missed reports + $30 clearance | Application for Reinstatement; NH SOS |
| New Jersey | 2 misses → revocation | ~2 yrs of missed reports before revocation | LLC $75 + reports / Corp $95 + reports + tax clearance | Online reinstatement; NJ DORES |
| New Mexico | Corp $200 | 2-yr reinstatement window; LLCs file no report | LLC $25 / Corp $200 + delinquent $25 biennial + $200 | Application for Reinstatement (online); NM SOS |
| New York | None (status Past Due) | LLCs not dissolved; Corps dissolved ~2 yrs tax delinquency | LLC $9 biennial / Corp back taxes + DOS fee | Corp: TR-194.1 tax consent, then file w/ DOS |
| North Carolina | Confirm* | Admin dissolution ~60 days post-notice | $100 / $100 + file/pay all delinquent reports | Form L-08 (LLC) / B-08 (Corp); NC SOS |
| North Dakota | Escalating | Only 1 yr to reinstate after dissolution | LLC $125 / Corp $135 + past-due reports ($100/$85 ea) | File past-due reports + fee (FirstStop); ND SOS |
| Ohio | n/a (no report) | Cancellation from tax/agent; reinstate within 2 yrs | $25 / $25 + tax clearance if tax-cancelled | Form 525A Reinstatement; Ohio SOS |
| Oklahoma | Confirm* | LLC/LP ~60-day grace then inactive; Corp tied to franchise tax | LLC/LP $25 per delinquent yr / Corp $150 + accrued tax | Form FM0145 (LLC/LP); Corp via OTC then SOS |
| Oregon | Confirm* | ~after anniversary (grace ~45 days) | Reinstatement fee* + missed annual fees ($100/yr); reinstate if <5 yrs | Reinstatement (OR Business Registry); OR SOS |
| Pennsylvania | None (grace thru 2026) | ~6 mo after missed report (enforced 2027); no time limit | $35 e-file / $40 paper + $15 per unpaid report | Reinstatement of Domestic Association; PA DOS |
| Rhode Island | $25 | Revocation for non-filing; no firm deadline | $50 + $50/revoked yr + report fee + tax good-standing letter | Reinstatement; RI Dept. of State |
| South Carolina | n/a (LLC) | Notice-and-cure ~60 days; LLCs reinstate within 2 yrs | $25 / $25 + past-due taxes + DOR Cert. C-268 ($60) | Application for Reinstatement; SC SOS |
| South Dakota | $50 | Admin dissolution for non-filing | LLC $150 / Corp $300 + $100 per late report + DOR clearance | Application for Reinstatement; SD SOS |
| Tennessee | Confirm* | ~2 mo after missed report/franchise default + notice | LLC $70 + $20/report / Corp $70 + reports + DOR clearance | Form SS-9410 Reinstatement; TN SOS |
| Texas | 5-10%* | Forfeiture after franchise tax delinquency; involuntary termination ~120 days after forfeiture notice | $75 (both) + delinquent reports + tax/penalties/interest | Form 801 + Tax Clearance (05-377); TX SOS + Comptroller |
| Utah | $10 | Expires soon after missed renewal; ~2-yr window | $54 / $54 + past-due renewals; Corp clears state tax | Application for Reinstatement (online); UT Div. of Corps |
| Vermont | Confirm* | Termination for missed reports / no agent | LLC $25 + $25/report / Corp $25 + $35/report | File back reports + fees (online); VT SOS |
| Virginia | $25* | LLC auto-cancels ~3 mo; Corp ~4 mo; reinstate within 5 yrs | $100 / $100 (nonstock $10) + past-due fees + penalties | Application for Reinstatement (CIS); VA SCC |
| Washington | $25 | Admin dissolution after missed report + notice; reinstate within 5 yrs | $140 / $140 + delinquent fees | Reactivate Business (CCFS); WA SOS |
| West Virginia | $75 | Reinstate within 2 yrs of dissolution | $25 / $25 + delinquent reports (~$125/yr) | Form LLD-10 (LLC) / Corp app*; WV SOS |
| Wisconsin | Confirm* | Dissolution after report ~1 yr overdue; +60-day cure | No separate fee/penalty; file delinquent annual report ($40) — WI DFI | Reinstatement form on request; WI DFI |
| Wyoming | Confirm* | ~60 days after report due; reinstate within 2 yrs | $100 / $100 + delinquent reports + license tax | Certificate of Reinstatement; WY SOS |
Reinstatement data compiled July 2026 from Secretary of State / business-division sources. Timelines to administrative dissolution are approximate. Cells marked * (and all fees) should be confirmed on the official state portal before filing. FileForms can prepare and file reinstatements in all 50 states.
Quick Reference
Arizona, Missouri, and New Mexico exempt LLCs; Ohio has no general annual report for any entity; South Carolina has no standalone LLC report (corporations report with their tax return). Alabama eliminated its Secretary of State annual report in October 2024.
Alaska, District of Columbia, Indiana, Iowa, Kansas, Nebraska, and New York file every two years. California is biennial for LLCs (annual for corporations); New Mexico is biennial for corporations (LLCs exempt).
Idaho ($0, all entities), Minnesota ($0 domestic), Mississippi ($0 domestic LLC), Texas ($0 Public Information Report), and Pennsylvania ($7) are the cheapest states to stay compliant.
Pennsylvania switched from a decennial to an annual report in 2025 (grace through 2026). Kansas moved from annual to biennial in January 2024. Colorado raised its fee to $25 in July 2024. Alabama eliminated its SOS annual report in October 2024.
Common Questions
It depends on the state. Many states use your entity’s formation anniversary (month or exact date); others use a fixed statewide date such as April 1, April 15, June 30, or December 31.
Arizona, Missouri, and New Mexico exempt LLCs; Ohio requires no general annual report; and South Carolina has no standalone LLC report. Delaware, Texas, California, and Arkansas use a franchise tax or information report instead.
Alaska, DC, Indiana, Iowa, Kansas, Nebraska, and New York file every two years; California LLCs and New Mexico corporations are also biennial.
Most states charge a late fee and place your entity out of good standing; continued non-filing leads to administrative dissolution or revocation, after which you must reinstate. Timelines vary by state.
Reinstatement fees range from about $5-$50 in states like Iowa, Ohio, and South Carolina to $200-$600+ in Delaware, Florida corporations, and DC. You also usually must file all delinquent annual reports, pay accrued late penalties, and sometimes obtain a tax-clearance certificate.
It varies by state, but most administratively dissolve or revoke an entity after a notice-and-cure period following one or more missed filings, often roughly 60 days to two years. Some states such as New York LLCs and Colorado mark the entity delinquent rather than dissolving it.
Yes. FileForms files annual reports, registered agent, and related compliance filings across all 50 states, tracking each entity’s unique deadline automatically from a single dashboard.
More Compliance by State
FileForms tracks each of these obligations in all 50 states. Browse the companion by-state references:
Who can serve, whether you can be your own agent, and the fee to change your agent in every state.
What it’s called, the fee, turnaround, and what triggers loss of good standing.
How to register your business to operate in another state — filing, fees, and good-standing rules.
$149 per state filing plus applicable state fees. FileForms tracks every entity’s deadline across all 50 states and files automatically.
