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in the anniversary month on the date determined by the commission
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-arizona
https://www.azleg.gov/ars/10/01622.htm
C. The annual report for all corporations shall be delivered to the commission for filing, and the annual fee shall be paid on or before the date assigned by the commission. The commission may stagger the annual report filing date for all corporations and adjust the annual registration fee on a pro rata basis. The corp...
Arizona
https://referencesource.org/state-annual-report-filing-requirements/corporation-arizona/
[ "deadline" ]
null
null
null
the calendar month during which its original articles were filed and the immediately preceding five calendar months
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-california
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=1502
Every corporation shall file, within 90 days after the filing of its original articles and annually thereafter during the applicable filing period, on a form prescribed by the Secretary of State, a statement containing all of the following:
California
https://referencesource.org/state-annual-report-filing-requirements/corporation-california/
[ "deadline" ]
null
null
null
the calendar month during which its original articles of organization was filed or, in the case of a foreign limited liability company, the month during which its application for registration was filed, and the immediately preceding five calendar months
[ "entity_type", "filing_frequency", "state" ]
LLC
Biennial
llc-california
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=17702.09
Every limited liability company and every foreign limited liability company registered to transact intrastate business in this state shall deliver to the Secretary of State for filing within 90 days after the filing of its original articles of organization or registering to transact intrastate business and biennially t...
California
https://referencesource.org/state-annual-report-filing-requirements/llc-california/
[ "deadline" ]
null
null
null
on or before March 1st
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-delaware
https://corp.delaware.gov/paytaxes/
All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online. Failure to file the report and pay the required franchise taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty.
Delaware
https://referencesource.org/state-annual-report-filing-requirements/corporation-delaware/
[ "deadline", "filing_fee", "late_penalty" ]
Exempt Domestic Corporations – $25.00. Non-Exempt Domestic Corporations – $50.00.
a penalty of $200.00 plus 1.5% interest per month on tax and penalty
null
April 1st of each 2nd calendar year
[ "entity_type", "filing_frequency", "state" ]
All
Biennial
all-district-of-columbia
https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11
(a) Each domestic filing entity and limited liability partnership and registered foreign entity shall deliver to the Mayor for filing a biennial report that sets forth:
District of Columbia
https://referencesource.org/state-annual-report-filing-requirements/all-district-of-columbia/
[ "deadline" ]
null
null
null
on or before May 1
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-florida
https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
An annual report must be filed each year for your business entity to maintain an "active status" with the Department of State.
Florida
https://referencesource.org/state-annual-report-filing-requirements/corporation-florida/
[ "deadline", "dissolution_consequence", "filing_fee", "late_penalty" ]
Annual Report - Profit Corporation | $150.00
A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships.
If you do not file an annual report by the third Friday of September, your business entity will be administratively dissolved or revoked in our records at the close of business on the fourth Friday of September.
on or before May 1
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-florida
https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
An annual report must be filed each year for your business entity to maintain an "active status" with the Department of State.
Florida
https://referencesource.org/state-annual-report-filing-requirements/llc-florida/
[ "deadline", "dissolution_consequence", "filing_fee", "late_penalty" ]
Annual Report - Limited Liability Company | $138.75
A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships.
If you do not file an annual report by the third Friday of September, your business entity will be administratively dissolved or revoked in our records at the close of business on the fourth Friday of September.
each year before the end of the month during which the public organic record of a domestic filing entity became effective, the statement of qualification of a domestic limited liability partnership became effective, or a foreign filing entity registered to do business in this state
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-idaho
https://www.legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/
30-21-213. ANNUAL REPORT FOR SECRETARY OF STATE. (a) A domestic filing entity, domestic limited liability partnership, or registered foreign entity shall deliver to the secretary of state for filing an annual report that states:
Idaho
https://referencesource.org/state-annual-report-filing-requirements/all-idaho/
[ "deadline" ]
null
null
null
within 60 days immediately preceding the first day of the anniversary month
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-illinois
https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080500050K14.10
Sec. 14.10. Filing of annual report of domestic or foreign corporation. Such annual report together with all fees, taxes and charges as prescribed by this Act, shall be delivered to the Secretary of State within 60 days immediately preceding the first day of the anniversary month or, in the case of a corporation which ...
Illinois
https://referencesource.org/state-annual-report-filing-requirements/corporation-illinois/
[ "deadline" ]
null
null
null
null
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-illinois
https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080501800K50-10
Notwithstanding the foregoing, the fee for filing an annual report of a limited liability company or foreign limited liability company is $75 plus $50 for each series for which a certificate of designation has been filed pursuant to Section 37-40 of this Act and is in effect on the last day of the third month preceding...
Illinois
https://referencesource.org/state-annual-report-filing-requirements/llc-illinois/
[ "filing_fee", "late_penalty" ]
$75 plus $50 for each series for which a certificate of designation has been filed
plus a penalty if delinquent
null
not later than April 15
[ "entity_type", "filing_frequency", "state" ]
Corporation
Biennial
corporation-kansas
https://ksrevisor.gov/statutes/chapters/ch17/017_075_0003.html
(a) Every domestic corporation organized for profit shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the corporation on the day the report is filed with the secretary of state.
Kansas
https://referencesource.org/state-annual-report-filing-requirements/corporation-kansas/
[ "deadline", "filing_fee" ]
$80, plus the amount specified in rules and regulations of the secretary
null
null
not later than April 15
[ "entity_type", "filing_frequency", "state" ]
LLC
Biennial
llc-kansas
https://ksrevisor.gov/statutes/chapters/ch17/017_076_0139.html
(a) Every limited liability company organized and on and after July 1, 2020, each series thereof formed or in existence under the laws of this state shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the limited liability company or series, a...
Kansas
https://referencesource.org/state-annual-report-filing-requirements/llc-kansas/
[ "deadline", "dissolution_consequence", "filing_fee" ]
$80, plus the amount specified in rules and regulations of the secretary
null
forfeited or canceled for failure to file business entity information report or to pay the required fee
between January 1 and June 30 of each following calendar year
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-kentucky
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075
Each entity and each foreign entity authorized to transact business in this Commonwealth shall deliver to the Secretary of State for filing an annual report that sets forth:
Kentucky
https://referencesource.org/state-annual-report-filing-requirements/all-kentucky/
[ "deadline" ]
null
null
null
June 1st
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-maine
https://www.maine.gov/sos/cec/corp/annual.html
An annual report is required to be filed every year in order to maintain a good standing status. The legal filing deadline is June 1st.
Maine
https://referencesource.org/state-annual-report-filing-requirements/all-maine/
[ "deadline" ]
null
null
null
within 21/2 months after the end of the fiscal year of the corporation
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-massachusetts
https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22
(a) Each domestic corporation, and each foreign corporation authorized to transact business in the commonwealth, shall deliver to the secretary of state for filing an annual report that sets forth:
Massachusetts
https://referencesource.org/state-annual-report-filing-requirements/corporation-massachusetts/
[ "deadline" ]
null
null
null
null
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-massachusetts
https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12
All limited liability companies formed under this chapter shall also file an annual report with the state secretary setting forth the information required in subsection (a).
Massachusetts
https://referencesource.org/state-annual-report-filing-requirements/llc-massachusetts/
[ "filing_fee" ]
five hundred dollars
null
null
no later than May 15 of each year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-michigan
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-1911
(1) A domestic corporation and each foreign corporation subject to chapter 10 shall file a report with the administrator no later than May 15 of each year.
Michigan
https://referencesource.org/state-annual-report-filing-requirements/corporation-michigan/
[ "deadline" ]
null
null
null
not later than February 15 of each year
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-michigan
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-4207
A domestic limited liability company or foreign limited liability company authorized to transact business in this state shall file with the administrator an annual statement executed as provided in section 103 containing the name of its resident agent and the address of its registered office in this state.
Michigan
https://referencesource.org/state-annual-report-filing-requirements/llc-michigan/
[ "deadline" ]
null
null
null
by December 31 of each calendar year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-minnesota
https://www.revisor.mn.gov/statutes/cite/302A.821
(b) Each calendar year beginning in the calendar year following the calendar year in which a corporation incorporates, the corporation must file with the secretary of state by December 31 of each calendar year a renewal containing the information listed in subdivision 2.
Minnesota
https://referencesource.org/state-annual-report-filing-requirements/corporation-minnesota/
[ "deadline", "dissolution_consequence", "late_penalty" ]
null
After administrative dissolution, filing a renewal complying with section 5.34 and the $25 fee with the secretary of state: (1) returns the corporation to good standing as of the date of the dissolution
the secretary of state must issue a certificate of administrative dissolution
due by April 15th of that year
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-mississippi
https://www.sos.ms.gov/business-services/annual-reports
Under Mississippi law, all for profit corporations, nonprofit corporations, and limited liability companies operating in Mississippi are required to file an Annual Report with the Secretary of State.
Mississippi
https://referencesource.org/state-annual-report-filing-requirements/all-mississippi/
[ "deadline", "dissolution_consequence" ]
null
null
may result in the administrative dissolution of the organization
due the month that the corporation incorporated or qualified
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-missouri
https://revisor.mo.gov/main/OneSection.aspx?section=351.120
351.120. Corporate registration report required, when — change in registered office or agent to be filed with report — waiver, when. — 1. Every corporation organized pursuant to the laws of this state, including corporations organized pursuant to or subject to this chapter, and every foreign corporation licensed to do ...
Missouri
https://referencesource.org/state-annual-report-filing-requirements/corporation-missouri/
[ "deadline" ]
null
null
null
due on March 1 of each even-numbered year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Biennial
corporation-nebraska
https://nebraskalegislature.gov/laws/statutes.php?statute=21-301
Each domestic corporation subject to the Nebraska Model Business Corporation Act shall deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year, in such form as the Secretary of State may prescribe.
Nebraska
https://referencesource.org/state-annual-report-filing-requirements/corporation-nebraska/
[ "deadline", "dissolution_consequence" ]
null
null
the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15
between January 1 and April 1 of each subsequent odd-numbered calendar year
[ "entity_type", "filing_frequency", "state" ]
LLC
Biennial
llc-nebraska
https://nebraskalegislature.gov/laws/statutes.php?statute=21-125
Each odd-numbered year, a limited liability company or a foreign limited liability company authorized to transact business in this state shall deliver to the Secretary of State for filing a biennial report that states:
Nebraska
https://referencesource.org/state-annual-report-filing-requirements/llc-nebraska/
[ "deadline" ]
null
null
null
on or before the last day of the month in which the anniversary date of incorporation occurs in each year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-nevada
https://www.leg.state.nv.us/NRS/NRS-078.html
2. The corporation shall annually thereafter, on or before the last day of the month in which the anniversary date of incorporation occurs in each year, or, if, pursuant to subsection 12, the corporation has selected an alternative due date for filing the list required by subsection 1, on or before the last day of the ...
Nevada
https://referencesource.org/state-annual-report-filing-requirements/corporation-nevada/
[ "deadline" ]
null
null
null
by the fifteenth day of the fourth month following the close of the corporation's fiscal year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-north-carolina
https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_55/GS_55-16-22.html
(a) Requirement. - Except as provided in subsections (a1) and (a2) of this section, each domestic corporation and each foreign corporation authorized to transact business in this State shall deliver an annual report directly to the Secretary of State in electronic form or in paper form as prescribed by the Secretary of...
North Carolina
https://referencesource.org/state-annual-report-filing-requirements/corporation-north-carolina/
[ "deadline" ]
null
null
null
by April 15 of each subsequent year
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-north-carolina
https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_57D/GS_57D-2-24.html
(a) Excluding professional limited liability companies governed by G.S. 57D-2-02, each LLC and each foreign LLC authorized to transact business in this State must deliver to the Secretary of State for filing annual reports on a form prescribed by, and in the manner required by, the Secretary of State and as otherwise p...
North Carolina
https://referencesource.org/state-annual-report-filing-requirements/llc-north-carolina/
[ "deadline" ]
null
null
null
before August second of each year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-north-dakota
https://ndlegis.gov/cencode/t10c19-1.pdf
Each corporation and each foreign corporation authorized to transact business in this state shall file, within the time provided in subsection 3, an annual report setting forth:
North Dakota
https://referencesource.org/state-annual-report-filing-requirements/corporation-north-dakota/
[ "deadline", "dissolution_consequence" ]
null
null
ceases to exist as a corporation and is considered involuntarily dissolved by operation of law
before November sixteenth of each year
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-north-dakota
https://ndlegis.gov/cencode/t10c32-1.pdf
Each limited liability company, and each foreign limited liability company authorized to transact business in this state, shall file, within the time provided by subsection 3, an annual report setting forth:
North Dakota
https://referencesource.org/state-annual-report-filing-requirements/llc-north-dakota/
[ "deadline", "dissolution_consequence" ]
null
null
ceases to exist and is considered involuntarily terminated by operation of law
by the corporation’s anniversary
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-oregon
https://www.oregonlegislature.gov/bills_laws/ors/ors060.html
60.787 Annual report; updates; rules. (1) A domestic corporation, and a foreign corporation authorized to transact business in this state, shall by the corporation’s anniversary deliver to the office of the Secretary of State for filing an annual report that sets forth:
Oregon
https://referencesource.org/state-annual-report-filing-requirements/corporation-oregon/
[ "deadline" ]
null
null
null
January 1 – June 30
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-pennsylvania
https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/
Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146]. These associations include:
Pennsylvania
https://referencesource.org/state-annual-report-filing-requirements/corporation-pennsylvania/
[ "deadline", "dissolution_consequence", "filing_fee" ]
$7
null
administrative dissolution/termination/cancellation six months after the due date of the Annual Report
January 1 – September 30
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-pennsylvania
https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/
Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146]. These associations include:
Pennsylvania
https://referencesource.org/state-annual-report-filing-requirements/llc-pennsylvania/
[ "deadline", "dissolution_consequence", "filing_fee" ]
$7
null
administrative dissolution/termination/cancellation six months after the due date of the Annual Report
on or before the fifteenth day of the fourth month following the close of the taxable year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-south-carolina
https://www.scstatehouse.gov/code/t12c020.php
Except for those corporations described in Section 12-20-110, every domestic corporation, every foreign corporation qualified to do business in this State, and any other corporation required by Section 12-6-4910 to file income tax returns shall file an annual report with the department.
South Carolina
https://referencesource.org/state-annual-report-filing-requirements/corporation-south-carolina/
[ "deadline" ]
null
null
null
May 15
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-texas
https://comptroller.texas.gov/taxes/franchise/
Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.
Texas
https://referencesource.org/state-annual-report-filing-requirements/all-texas/
[ "deadline", "late_penalty" ]
null
A $50 penalty is assessed on each report filed after the due date.
null
within two and one-half months after the expiration of the corporation’s fiscal year
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-vermont
https://legislature.vermont.gov/statutes/section/11A/016/00022
(a) Each domestic corporation, and each foreign corporation authorized to transact business in this State, shall deliver to the Secretary of State for filing an annual report that sets forth:
Vermont
https://referencesource.org/state-annual-report-filing-requirements/corporation-vermont/
[ "deadline" ]
null
null
null
within three months after the expiration of the company’s fiscal year
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-vermont
https://legislature.vermont.gov/statutes/section/11/025/04033
Each domestic limited liability company and each foreign limited liability company authorized to transact business in this State shall file an annual report with the Secretary of State.
Vermont
https://referencesource.org/state-annual-report-filing-requirements/llc-vermont/
[ "deadline" ]
null
null
null
on or before the last day of the twelfth month next succeeding the month in which it was incorporated or authorized to transact business in the Commonwealth
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-virginia
https://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-775/
A. Each domestic corporation, and each foreign corporation authorized to transact business in the Commonwealth, shall file, within the time prescribed by this section, an annual report setting forth:
Virginia
https://referencesource.org/state-annual-report-filing-requirements/corporation-virginia/
[ "deadline" ]
null
null
null
Annual reports must be delivered to the secretary of state on a date determined by the secretary of state and at such additional times as the entity elects.
[ "entity_type", "filing_frequency", "state" ]
All
Annual
all-washington
https://app.leg.wa.gov/RCW/default.aspx?cite=23.95.255
(2) A domestic entity or registered foreign entity shall deliver to the secretary of state for filing an annual report that states:
Washington
https://referencesource.org/state-annual-report-filing-requirements/all-washington/
[ "deadline", "dissolution_consequence" ]
null
null
if the entity fails to file its annual report or pay the annual renewal fee it will be administratively dissolved
during the calendar year quarter in which the anniversary date of the incorporation occurs
[ "entity_type", "filing_frequency", "state" ]
Corporation
Annual
corporation-wisconsin
https://docs.legis.wisconsin.gov/statutes/statutes/180/xvi/1622
(a) A domestic corporation shall deliver its annual report to the department in each year following the calendar year in which the domestic corporation was incorporated, during the calendar year quarter in which the anniversary date of the incorporation occurs.
Wisconsin
https://referencesource.org/state-annual-report-filing-requirements/corporation-wisconsin/
[ "deadline" ]
null
null
null
during the calendar year quarter in which the anniversary date of the articles’ effective date occurs
[ "entity_type", "filing_frequency", "state" ]
LLC
Annual
llc-wisconsin
https://docs.legis.wisconsin.gov/statutes/statutes/183/ii/0212
183.0212(3)(a) (a) A domestic limited liability company shall deliver its annual report to the department in each year following the calendar year in which the domestic limited liability company’s articles of organization became effective, during the calendar year quarter in which the anniversary date of the articles’ ...
Wisconsin
https://referencesource.org/state-annual-report-filing-requirements/llc-wisconsin/
[ "deadline" ]
null
null
null

Annual Report Filing Requirements by State for LLCs and Corporations

Canonical, always-current version: https://referencesource.org/state-annual-report-filing-requirements/ Machine-readable: https://referencesource.org/state-annual-report-filing-requirements/data.json — this mirror is a point-in-time copy.

  • Last verified: 2026-10-05
  • Stale after: 2027-10-05 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
  • Records: 39

Annual or periodic report filing deadlines, fees, and administrative dissolution consequences for LLCs and corporations in each US state and DC. Sourced from each state's Secretary of State or equivalent authority.

Provenance — what every record carries

Every record carries source (the URL the value was read from) and source_quote (a verbatim quote from that page stating it). A value you cannot check against its page is indistinguishable from an invented one; these can all be checked. Each record is also individually addressable on the canonical site at its url.

Licence position

public-domain-facts

Facts are not copyrightable; what this dataset takes from each source is a fact plus a short attributed quote linking back to the page that states it.

Sources

Fields

See any record in data/records.jsonl — field names are self-describing, and the canonical page for each record renders them with labels: https://referencesource.org/state-annual-report-filing-requirements/

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