Annual Reports are entity information updates and fees due, usually to the Secretary of State office each year. In most states, LLCs, corporations, and nonprofits are required to file annual reports to maintain good standing.
Due dates, filing fees, and forms vary greatly by State, entity type, and whether the entity is domestic or foreign to the state.
In addition to ongoing annual reports, some states also require an initial report, usually due shortly after filing formation or qualification documents.
You can quickly navigate to the specific annual report requirements and links for your entity on this page.
With little consistency across jurisdictions, tracking deadlines and filing the Annual Reports on time presents a challenge for organizations of all sizes. To that end, we have created an Entity Compliance Portal which will track your due dates and ensure they are filed on time, every time. We can also assist you with these filings as needed.
| State | Annual Report Links | Initial Reports Required? | LLC | Corp | LLP | LP | PC | NFP | Comments |
|---|---|---|---|---|---|---|---|---|---|
| Alabama* | AL AR LINK | Corps (PC's) and LLCs: Within 2-1/2 months of Incorporation (Free) | Annual, March 15th $100 Minimum | Annual, March 15th $100 Minimum | Annual, March 15th $100 Minimum | Annual, April15th $100 Minimum | Annual, March 15th $100 Minimum | n/a | Reports are due 2-1/2 months after beginning of fiscal year. No reminder sent *RSF Cannot Compile or Sign. See forms and details below. |
| Alaska | AK AR LINK | Corps (PC's and NP) and LLCs: Domestic - Within 6 months of Incorporation (Free) Foreign - N/A | Biennial, January 2, $100 | Biennial, January 2, $100 | Biennial, January 2, $100 | n/a | Biennial, January 2, $100 | Biennial, January 2, | Reporting is open beginning October 2nd of the previous year. Biennial reports postmarked after February 1st incur a late penalty fee. |
| Arizona | AZ AR LINK | n/a | n/a | Annual | April 30 | n/a | Annual | Annual |
No reminder sent Note: If filed before 7/1/1997, due dates were randomly assigned - check state website to confirm exact due date. All partnerships containing the word “Liability” are required to file an annual report. An annual report must be filed between January 1 and April 30 of each year following the calendar year in which a partnership or limited partnership filed a statement of qualification to become a limited liability partnership or a foreign limited liability partnership becomes authorized to transact business in this state. Forms for LLPs: https://azsos.gov/business/partnerships |
| Arkansas | AR AR LINK | n/a | Annual, May 1, $100 | Annual, May 1, $100 | Annual, April 1, $100 | Annual, May 1, $100 | Annual, May 1, $100 | Annual, Aug 1, | |
| California | CA AR LINK | Corps (PC's nad Domestic NFP) and LLCs: Within 90-days of Incorporation, $20 | Biennial Report - Statement of information: $20 | Annual, $20 | n/a | n/a | Biennial Report - Statement of information: $20 | Annual, | Forms: Statement of Information (LLC-12) OR Statement of No Change (LLC-12NC) There is also a Franchise Tax due after 4.5 months of incorporation and annually - cost is $800+ (we do not file these) |
| Colorado | CO AR LINK | n/a | Annual, $10 | Annual, $10 | Annual, $10 | Annual, $10 | Annual, $10 | Annual, | If the Periodic Report is not filed withini three months of the formation anniversary month, the entity will have an additional two months to file a late Periodic Report with an additional late filing fee imposed |
| Connecticut | CT AR LINK | Domestic Corp and NFP: Within 30 days of Initial Organization Meeting | Annual, March 31, $80 | Annual, $80 | Annual, $80 | Annual, $80 | Annual, $80 | Annual, | |
| Delaware | DE AR LINK | n/a | Annual, June 1, $300 | Annual, March 1 (Foreign Corp: June 30), $50 annual report + Franchise Tax ($175+) | Annual, June 1, $300 | Annual, June 1, $300 | Annual, March 1 (Foreign Corp: June 30), $50 annual report + Franchise Tax ($175+) | Annual, March 1 (Foreign Corp: June 30), | LLPs: Online filing NOT available-paper form required |
| Florida | FL AR LINK | n/a | Annual, May 1, $139 | Annual, May 1, $139 | Annual, May 1, $139 | Annual, May 1, $139 | Annual, May 1, $139 | Annual, May 1, | |
| Georgia | GA AR LINK | Domestic Corp, PC, and NFP: Within 90 days of Inorporation. Corporations that form between October 2 and December 31 file the Initial Annual Registration between January 1 and April 1 of the following year | Annual, April 1, $50 | Annual, April 1, $50 | Annual, April 1, $50 | Annual, April 1, $50 | Annual, April 1, $50 | Annual, April 1, | |
| Hawaii | HI AR LINK | n/a | Annual, $15 | Annual, $15 | Annual, $15 | Annual, $15 | Annual, $15 | Annual, | |
| Idaho | ID AR LINK | n/a | Annual, $0 | Annual, $0 | Annual, $0 | Annual, $0 | Annual, $0 | Annual, | |
| Illinois | IL AR LINK | n/a | Annual, $75 | Annual, $75 | Annual, $75 | Annual, $75 | Annual, $75 | Annual, | NOTES: CORP: The annual report cannot be filed electronically if: (1) The corporation owns property outside of Illinois and/or transacts business outside of Illinois; or, (2) There have been changes in authorized shares, issued shares and/or paid-in capital. The annual report must be filed on paper, accompanied by the appropriate document(s) changing the authorized shares, issued shares and/or paid-in capital; or, (3) You need to enter more than six officers or six directors. LLP, LP, and Foreign NFP: Online filing is NOT available |
| Indiana | IN AR LINK | n/a | Biennial, $30 | Biennial, $30 | Biennial, $30 | Biennial, $30 | Biennial, $30 | Biennial, | |
| Iowa | IA AR LINK | n/a | Biennial,April 1 of even years $45 | Biennial,April 1 of odd years $45 | n/a | Biennial,April 1 of odd years $45 | Biennial,April 1 of even years $45 | Biennial,April 1 of odd years | |
| Kansas | KS AR LINK | n/a | Annual, April 15, $50 | Annual, April 15, $50 | Annual, April 15, $50 | Annual, April 15, $50 | Annual, April 15, $50 | Annual, April 15, | Note: Reports are due 15th day of fourth month after close of fiscal year |
| Kentucky | KY AR LINK | n/a | Annual, June 30, $15 + $175 LLC Entity Tax (if under $3M in gross receipts) | Annual, June 30, $15 + $175 LLC Entity Tax (if under $3M in gross receipts) | Annual, June 30, $15 + $175 LLC Entity Tax (if under $3M in gross receipts) | Annual, June 30, $15 + $175 LLC Entity Tax (if under $3M in gross receipts) | Annual, June 30, $15 + $175 LLC Entity Tax (if under $3M in gross receipts) | Annual, June 30, | |
| Louisiana | LA AR LINK | n/a | Annual, $35 | Annual, $35 | Annual, $35 | Annual, $35 | Annual, $35 | Annual, | |
| Maine | ME AR LINK | n/a | Annual, June 1, $85 | Annual, June 1, $85 | Annual, June 1, $85 | Annual, June 1, $85 | Annual, June 1, $85 | Annual, June 1, | |
| Maryland* | MD AR LINK | n/a | Annual, April 15, $300 | Annual, April 15, $300 | Annual, April 15, $300 | Annual, April 15, $300 | Annual, April 15, $300 | Annual, April 15, | *RSF Cannot Compile or Sign. See details below. |
| Massachusetts | MA AR LINK | n/a | Annual, $520 | Annual, March 15, $110 ($135 if after 3/15) | Annual, Feb 28, $520 | Annual, $520 | Annual, March 15, $110 ($135 if after 3/15) | Annual, Nov 1, | Corp, PC, and Foreign NFP: Reports are due 2-1/2 months after fiscal year end |
| Michigan | MI AR LINK | n/a | Annual, Feb 15 $25 | Annual, May 15 $25 | Annual, | n/a | Annual, May 15 $25 | Annual, Oct 1, | |
| Minnesota | MN AR LINK | n/a | Annual, Dec 31 $0 (Foreign: $135) | Annual, Dec 31 $0 (Foreign: $135) | Annual, Dec 31 $0 (Foreign: $135) | Annual, Dec 31 $0 (Foreign: $135) | Annual, Dec 31 $0 (Foreign: $135) | Annual, Dec 31 | No reminders sent |
| Mississippi | MS AR LINK | n/a | Annual, April 15, $0 | Annual, April 15, $0 | n/a | n/a | Annual, April 15, $0 | Due upon request by the Secretary of State, but not more than every 5 years | No reminders sent |
| Missouri | MO AR LINK | Corps (and PC's): Within 30-days of Incorporation | n/a | Annual | Annual | n/a | Annual | Annual, Aug 1, | Corp and PC: If formed before July 1, 2003, the annual report will be due at the end of the month indicated on their last annual report. |
| Montana | MT AR LINK | n/a | Annual, April 15, $20 | Annual, April 15, $20 | Every 5 years | Every 5 years | Annual, April 15, $20 | Annual, March 1, | |
| Nebraska | NE AR LINK | n/a | Biennial, April 1 of odd years, $10 | Biennial, March 1 of even years, $10 | Annual, April 1, | n/a | Biennial, March 1 of even years, $10 | Biennial, April 1 of odd years, $10 | |
| Nevada | NV AR LINK | With formation documents | Annual, $350 | Annual, $350 | Annual, $350 | Annual, $350 | Annual, $350 | Annual, | No reminders sent |
| New Hampshire | NH AR LINK | n/a | Annual, April 1, $100 | Annual, April 1, $100 | Annual, April 1, $100 | n/a | Annual, April 1, $100 | Every 5 years, April 1 of years ending in 5 | |
| New Jersey | NJ AR LINK | n/a | Annual, $75 | Annual, $75 | Annual, $75 | Annual, $75 | Annual, $75 | Annual, | |
| New Mexico | NM AR LINK | Corp, PC, and NFP: 30 days after formation, $25 | n/a | Biennial, April 15, $25 | Annual, April 1, | n/a | Biennial, April 15, $25 | Annual, May 15, $25 | Corp and PC reports are due 15th day of 4th month following fiscal year end, NFP reports are due 15th day of 5th month following fiscal year end. If State charter number ends in an even number - report due in even years, if charter ends in an Odd number - reports due in odd years. |
| New York | NY AR LINK | n/a | Biennial, $9 | Biennial, $9 | Every 5 years, $20 | n/a | Biennial, $9 | n/a | PC: Triennial reports due with Professional License Board during anniversary month. |
| North Carolina | NC AR LINK | n/a | Annual, April 15, $200 | Annual, April 15, $200 | Annual, April 15, $200 | n/a | n/a | n/a | No reminders sent Corp: reports are due by the 15th day of the fourth month following the close of a corporation's fiscal year |
| North Dakota | ND AR LINK | n/a | Annual, November 15, $50 | Annual, Aug 15, (Foreign: May 15), $50 | Annual, March 15, | Annual, March 15, | Annual, Aug 15, (Foreign: May 15), $50 | Annual, Feb 15, | |
| Ohio | OH AR LINK | n/a | n/a | n/a | Biennial, July 1 of odd years | n/a | n/a | Every 5 years | PA: Biennial, July 30 of even years |
| Oklahoma | OK AR LINK | n/a | Annual, $25 | Annual,Jul 1 $25 | n/a | Annual, $25 | Annual, $25 | Annual, | No reminder sent Note: Foreign corporations and PCs whose initial filing was based on the invested authorized capital in Oklahoma, totaling $300,000 or more, are also required to file a Foreign Corporation Annual Certificate of Amount of Capital Invested In Oklahoma. |
| Oregon | OR AR LINK | n/a | Annual, $25 (Foreign: $275) | Annual, $25 (Foreign: $275) | Annual, $25 (Foreign: $275) | Annual, $25 (Foreign: $275) | Annual, $25 (Foreign: $275) | Annual, | |
| Pennsylvania | PA AR LINK | n/a | Decennial (year ending in 1, if no other filings have been made during the ten-year period), $70 | Decennial (year ending in 1, if no other filings have been made during the ten-year period), $70 | Annual, April 15 | n/a | Decennial (year ending in 1, if no other filings have been made during the ten-year period), $70 | Annual, April 30 |
LLP: Failure to file report by April 15 will result in a UCC lien on the assets of the company. If a report is not filed by May 15, a penalty of $500 will be assessed, which will create a second lien on the assets of the company LLP Direct Link to report: https://www.dos.pa.gov/BusinessCharities/Business/RegistrationForms/Documents/PDF-forms/15-8221-8998-Cert-Ann-Reg-LLP-PLLC.pdf Note: PA – is implementing Biennial Reports starting in 2025. • Corporations – June • LLCs – September • Everyone Else (LPs, etc) – December |
| Puerto Rico | PR AR LINK | n/a | Annual, April 15, $150 | Annual, April 15, $150 | |||||
| Rhode Island | RI AR LINK | n/a | Annual, May 1, $50 + min. $400 franchise tax (Foreign: $275) | Annual, May 1, $50 + min. $400 franchise tax (Foreign: $275) | Annual (foreign: Biennial) | n/a | Annual, May 1, $50 + min. $400 franchise tax (Foreign: $275) | Annual, May 1, | |
| South Carolina | SC AR LINK | NFP: within 60 days of formation | n/a | Annual, April 15, | Annual | n/a | Annual, April 15, | n/a | LLCs: No report due unless LLC files taxes as an S-Corp Corp and PC: Report is due 3 months and 15 days after fiscal year end NFP: Certain Charitable Organizations need to file annually, 4-1/2 months after fiscal year end. |
| South Dakota | SD AR LINK | n/a | Annual, $50 | Annual, $50 | Annual, $50 | n/a | Annual, $50 | Annual, | |
| Tennessee | TN AR LINK | n/a | Annual, March 31, $300 | Annual, March 31, $300 | Annual, March 31, $300 | Annual, March 31, $300 | Annual, March 31, $300 | Annual, March 31, $300 | Reports are due 1st day of 4th month following fiscal year end |
| Texas* | TX AR LINK | n/a | Annual, May 15, $0 for Most LLC's + Franchise Tax | Annual, May 15, | Annual, June 1 with SOS, Annual, May 15 with Comptroller of Public Accounts, | Annual, May 15 with Comptroller of Public Accounts, SOS requires Periodic Report as requested (about every 4 years) | Annual, May 15, | Annual, May 15 with Comptroller of Public Accounts, SOS requires Periodic Report as requested (about every 4 years) | Filed with Comptroller of Public Accounts *RSF Cannot Compile or Sign. See details below. |
| Utah | UT AR LINK | n/a | Annual, $20 | Annual, $20 | Annual, $20 | Annual, $20 | Annual, $20 | Annual, | |
| Vermont | VT AR LINK | n/a | Annual, March 15, $140 | Annual, March 15, $200 | Annual, April 15, | n/a | Annual, March 15, | Biennial, April 1, | Reports are due 15th day of 3rd month following fiscal year end |
| Virginia | VA AR LINK | PC: 120 days after formation, | Annual. $50 | Annual. $50 + SEPARATE REGISTRATION FEE | Annual, July 1, | Annual, Oct 1, | Annual. $50 + SEPARATE REGISTRATION FEE | Annual. + SEPARATE REGISTRATION FEE | Corps, PCs, adn NFPs: Payment of the Annual Registration fee is a separate filing process. |
| Washington | WA AR LINK | Corp, PC, and LLC: 120 days after formation, | Annual, $60 | Annual, $60 | Annual, $60 | Annual, $60 | Annual, $60 | Annual, | |
| Washington DC (District of Columbia) | DC AR LINK | n/a | Biennial, Apil 1, $300 | Biennial, Apil 1, $300 | Biennial, Apil 1, $300 | Biennial, Apil 1, $300 | Biennial, Apil 1, $300 | Biennial, Apil 1, $300 | |
| West Virginia | WV AR LINK | n/a | Annual, June 30, $25 | Annual, June 30, $25 | Annual, June 30, (Foreign: Biennial - see note) $25 | Annual, June 30, $25 | Annual, June 30, $25 | Annual, June 30, | Foreign LLP: no annual report but must file a re-registration every 2 years. NO reminder sent |
| Wisconsin | WI AR LINK | n/a | Annual, $25 (Foreign: Annual, March 31, $80) | Annual, $25 (Foreign: Annual, March 31, $80) | n/a | n/a | Annual, $25 (Foreign: Annual, March 31, $80) | Annual, (Foreign: Annual, March 31, $80) | |
| Wyoming | WY AR LINK | n/a | Annual, $60+ | Annual, $60+ | Annual, $60+ | Annual, $60+ | Annual, $60+ | Annual, |
Notice: Last updated: 10/01/2022. This chart should only be used as a guide and does not include all filings that may be required with all agencies in every state.
Due to required financial/tax Information, we do not automatically file the annual reports in the States indicated below. See required information needed for these states below. Once this is provided, we can assist with submitting to the jurisdiction.
| State | Annual Report Links | Reports and Information |
|---|---|---|
| Alabama* (All) | https://revenue.alabama.gov/forms/ |
AL Reports are paper Filed with Department of Revenue Should you want us to assist, please determine which report(s) are due, and send original completed, signed report(s) for submission to the state. Reports due by entity type: LLC: - If taxed as a corporation, use Form CPT Alabama Business Privilege Tax Return and Annual Report (For C-Corporations); - If taxed as a partnership, use Form PPT Alabama Business Privilege Tax Return and Annual Report (For Pass-Thru Entities). Corp: Alabama Business Privilege Tax Return and Annual Report (Form CPT) LLP: Registered Limited Liability Partnership (LLP) Annual Notice All: - Initial report - Free, 2.5 months after formation (Form BPT-IN) - Payment via check = Need to include Voucher page: BPT-V https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2023/02/23fbptv.pdf You can access the annual reports and instructions here: Alabama Department of Revenue https://revenue.alabama.gov/forms/ |
| Maryland* (All) | https://egov.maryland.gov/businessexpress |
Maryland Annual Reports include a section for Personal Property Tax If you let us know the Personal Property Return is not required, we can file your annual report for you as usual. If the Personal Property Return is needed, and you would like RSF to assist with the filing, please send original, completed, and signed reports for submission to the state. You can access the annual reports and instructions here: See more information here: https://dat.maryland.gov/Pages/sdatforms.aspx#BPP ALL FORMS: https://dat.maryland.gov/Pages/sdatforms.aspx#BPP 2023 Form 1 - Annual Report & Personal Property Tax Return https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/Form1-2023.pdf 2023 Form 1 - Annual Report Only https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/Form1AR_2023.pdf |
| Texas*(All) | https://www.comptroller.texas.gov/taxes/franchise/forms/index.php |
TX reports are filed with the Comptroller of Public Accounts office and include Franchise Tax Report and PIR Reports: Texas Franchise Tax law provides the following three reporting options: • No Tax Due • E-Z Computation • Long Form Instructions for determining the correct reporting option and information regarding the franchise tax filing are available on the Texas Comptroller’s website. Forms are available in “Web-File,” “Smart PDF” and plain formats as well as a franchise tax calculator. Once you determine which report(s) are due, you can send over original, completed and signed report(s) for submission to the state. |
As always, please feel free to reach out should you have any questions. We are here to assist you in any way we can.