State-by-State Annual Report Requirements for LLCs and Corporations

For many business owners, keeping track of mandatory state filings can be daunting. If you run an LLC, Corporation, or other registered business entity, most state governments require you to file annual reports. Furthermore, different states’ Secretary of State offices (or their equivalent agencies) might have distinct timeframes for these filings, like biennial and decennial reports.

Ensuring you’re meeting the right requirements at the right times is critical. Overlooked or delayed reports can lead to fines, and in severe cases, your company could lose its good standing status. This not only impacts your business reputation but could also remove the benefits of being a registered entity, such as personal liability protection.

To assist you, we’ve assembled a state-by-state breakdown of annual report requirements for both Corporations and LLCs. We’ve also provided direct links to relevant state agency websites for you to check for any recent changes or updates.

Key Insights on Annual Reports:

• All states, except Ohio, have some annual report filing requirement.
• Each state may have different filing deadlines.
• Some states necessitate an initial report upon starting a business.
• Late filings might incur fines or other penalties.
• Factors like the COVID-19 pandemic can influence state requirements.

LLC Annual Report List by State

State	Report Name	Submission Frequency	Due Date
Alabama	Business Privilege Tax Return	Yearly	Due the same time as federal return
Alaska	Biennial Report	2 Years	January 2
Arizona	n/a	n/a	n/a
Arkansas	Annual Franchise Tax Report	Yearly	May 1
California	Annual Franchise Tax Report	Yearly	The 15th day of the 4th month from the formation date
California	Statement of Information	2 Years	Last day of the anniversary month
Colorado	Periodic Report	Yearly	By the last day of the anniversary month
Connecticut	Annual Report	Yearly	March 31st
Delaware	Alternative Entity Tax	Yearly	June 1
Florida	Annual Report	Yearly	May 1
Georgia	Annual Registration	Yearly	April 1
Hawaii	Annual Report	Yearly	The quarter that contains the anniversary month
Idaho	Annual Report	Yearly	Last day of the anniversary month
Illinois	Annual Report	Yearly	Prior to the first day of the anniversary month
Indiana	Business Entity Report	2 Years	Last day of the anniversary month
Iowa	Biennial Report	2 Years – Odd	April 1
Kansas	Annual Report	Yearly	The 15th day of the 4th month after the close of the fiscal year
Kentucky	Annual Report	Yearly	June 30
Louisiana	Annual Report	Yearly	Anniversary date
Maine	Annual Report	Yearly	June 1
Maryland	Annual Report & Personal Property Return	Yearly	April 15
Massachusetts	Annual Report	Yearly	Anniversary date
Michigan	Annual Report	Yearly	Febuary 15
Minnesota	Annual Renewal	Yearly	December 31
Mississippi	Annual Report	Yearly	April 15
Missouri	n/a	n/a	n/a
Montana	Annual Report	Yearly	April 15
Nebraska	Biennial Reports	2 Years – Odd	April 1
Nevada	Annual List of Managers or Members	Yearly	Last day of the anniversary month
New Hampshire	Annual Report	Yearly	April 1
New Jersey	Annual Report	Yearly	End of the month prior to the registration anniversary month
New Mexico	n/a	n/a	n/a
New York	Biennial Report	2 Years	Last day of the anniversary month
North Carolina	Annual Report	Yearly	April 15
North Dakota	Annual Report	Yearly	November 15
Ohio	n/a	n/a	n/a
Oklahoma	Annual Certificate	Yearly	Anniversary date
Oregon	Annual Report	Yearly	Anniversary date
Pennsylvania	Decennial Report	10 Years	December 31
Rhode Island	Annual Report	Yearly	May 1
South Carolina	n/a	n/a	n/a
South Dakota	Annual Report	Yearly	First day of anniversary month
Tennessee	Annual Report	Yearly	By the 1st day of the 4th month following the fiscal year-end
Texas	Texas Franchise Tax Report Public Information Report (PIR)	Yearly	May 15
Utah	Annual Renewal	Yearly	By the last day of the anniversary month
Vermont	Annual Report	Yearly	Within three months after the end of the organization’s fiscal year
Virginia	Annual Registration	Yearly	Last day of the anniversary month
Washington	Annual Report	Yearly	Last day of the anniversary month
West Virginia	Annual Report	Yearly	June 30
Wisconsin	Annual Report	Yearly	Last day of the quarter that contains the formation month
Wyoming	Annual Report	Yearly	First day of anniversary month
Washington DC	Biennial Report	2 Years	April 1

C Corporation Annual Report List by State

State	Report Name	Submission Frequency	Due Date
Alabama	Business Privilege Tax Return	Yearly	Same as federal return
Alabama	Annual Return	Yearly	15th day of the fourth month after beginning of the tax year
Alaska	Biennial Report	2 Years	January 2
Arizona	Annual Report	Yearly	Anniversary date
Arkansas	Annual Franchise Tax Report	Yearly	May 1
California	Annual Franchise Tax Report	Yearly	The 15th day of the 4th month from the formation date
California	Statement of Information	Yearly	Last day of the anniversary month
Colorado	Periodic Report	Yearly	Last day of the anniversary month
Connecticut	Annual Report	Yearly	Anniversary date
Delaware	Annual Report Annual Franchise Tax Report	Yearly	March 1
Florida	Annual Report	Yearly	May 1
Georgia	Annual Registration	Yearly	April 1
Hawaii	Annual Report	Yearly	The quarter that contains the anniversary month
Idaho	Annual Report	Yearly	Last day of the anniversary month
Illinois	Annual Report	Yearly	Prior to the first day of the anniversary month
Indiana	Business Entity Report	2 Years	Last day of the anniversary month
Iowa	Biennial Report	2 Years – Even	April 1
Kansas	Annual Report	Yearly	The 15th day of the 4th month after the close of the fiscal year
Kentucky	Annual Report	Yearly	June 30
Louisiana	Annual Report	Yearly	Anniversary date
Maine	Annual Report	Yearly	June 1
Maryland	Annual Report	Yearly	April 15
Massachusetts	Annual Report	Yearly	Within 2.5 months after the close of the organization’s fiscal year
Michigan	Annual Report	Yearly	May 15
Minnesota	Annual Renewal	Yearly	December 31
Mississippi	Annual Report	Yearly	April 15
Missouri	Annual Report	Yearly	By the end of the 3rd month following the registration anniversary month
Montana	Annual Report	Yearly	April 15
Nebraska	Biennial Occupation Tax Report	2 Years – Even	March 1
Nebraska	Annaul Benefit Report	2 Years – Even	March 1
Nevada	Annual List of Officers and Directors	Yearly	Last day of the anniversary month
New Hampshire	Annual Report	Yearly	April 1
New Jersey	Annual Report	Yearly	By the end of the month prior to the registration anniversary month
New Mexico	Biennial Report	2 Years	The 15th day of the 4th month after the close of the fiscal year
New York	Biennial Report	2 Years	Last day of the anniversary month
North Carolina	Annual Report	Yearly	The 15th day of the 4th month after the close of the fiscal year
North Dakota	Annual Report	Yearly	August 1
Ohio	n/a	n/a	n/a
Oklahoma	Business Activity Tax Return	Yearly	July 1
Oregon	Annual Report	Yearly	Anniversary date
Pennsylvania	Decennial Report	10 Years	December 31
Rhode Island	Annual Report	Yearly	May 1
South Carolina	Annual Report	Yearly	Report included in the tax return C Corps are due April 15th or the 15th day of 4th month after tax year-end
South Dakota	Annual Report	Yearly	First day of anniversary month
Tennessee	Annual Report	Yearly	By the 1st day of the 4th month following the fiscal year-end
Texas	Texas Franchise Tax Report Public Information Report (PIR)	Yearly	May 15
Utah	Annual Renewal	Yearly	By the last day of the anniversary month
Vermont	Annual Report	Yearly	Within two and a half months after the end of the organization’s fiscal year
Virginia	Annual Report	Yearly	Last day of the anniversary month
Washington	Annual Report	Yearly	Last day of the anniversary month
West Virginia	Annual Report	Yearly	June 30
Wisconsin	Annual Report	Yearly	Last day of the quarter that contains the formation month
Wyoming	Annual Report	Yearly	First day of anniversary month
Washington DC	Biennial Report	2 Years	April 1

Additional Notes of Interest:
Pennsylvania’s annual report will be due annually on June 30 starting in 2025.
Washington DC’s annual report is due the first year after organization, and then every 2 years after that.

Other Important Notes:

• Starting in 2025, Pennsylvania’s annual report will be due every June 30th.
• Washington DC’s annual report is initially due the year after establishment, and subsequently every two years.

Staying On Top of Your State’s Filings

It’s evident that annual report deadlines vary widely across the U.S.

Remember, beyond annual reports, there might be other significant business filings to keep up with.