Annual Report Filing Deadlines by State 2026: Due Dates, Fees, and Penalties
Missing an annual report deadline can cost your LLC its good standing, trigger late fees of $50–$400, and eventually lead to administrative dissolution. This guide lists exact annual report due dates, filing fees, and late penalties for all 50 states in 2026, with detailed breakdowns for the 10 states with the most LLCs: Florida, Delaware, Wyoming, Texas, Nevada, California, Colorado, New York, Washington, and Oregon.
Quick Reference: Key Annual Report Deadlines 2026
- Florida: May 1 — $138.75 fee; $400 late penalty after May 1
- Delaware: June 1 — $300 LLC tax; $200 penalty + 1.5%/month interest
- Wyoming: Anniversary month (1st day) — $52 minimum fee
- Nevada: Last day of anniversary month — $350 fee (includes state business license)
- California: Biennial Statement of Information — $20 fee; $250 penalty for late filing
- Texas: May 15 (franchise tax report, no report fee for most small LLCs)
- New York: Biennial Statement — $9 fee
- Washington: Anniversary month — $60 fee
- Colorado: Anniversary month — $10 fee
- Oregon: Anniversary month — $100 fee
1. What Is an Annual Report and Why Is It Required?
An annual report (also called an annual renewal, annual statement, or periodic report depending on the state) is a mandatory filing that LLCs, corporations, and other business entities must submit to their state’s Secretary of State each year (or every two years in some states). The report confirms that your business is still active and updates key information: your registered agent, principal office address, and sometimes member or officer information.
States require annual reports for several reasons:
- To maintain accurate public records of active business entities
- To ensure the state has current registered agent and contact information for legal service
- To collect annual fees that fund the Secretary of State’s operations
- To identify and administratively dissolve inactive businesses that have stopped filing
Annual Report vs. Tax Return: Different Filings
The annual report filed with the Secretary of State is a compliance filing, not a tax return. It is separate from any state or federal tax returns you file with revenue agencies. Some states (like California and Texas) also have a separate annual tax or franchise tax payment that is distinct from the SOS annual report. You may need to file both.
2. Annual Report Deadline Table: All 50 States (2026)
The table below shows the annual report due date, filing fee, and late penalty for LLCs in all 50 states. States marked N/A have no annual report requirement for LLCs.
| State | Due Date | LLC Fee | Late Penalty |
|---|---|---|---|
| Alabama | April 15 | $50 | $50+ |
| Alaska | Jan 2 (biennial) | $100 | $7 |
| Arizona | None required | N/A | N/A |
| Arkansas | May 1 | $150 | $25 |
| California | Within 90 days then biennial | $20 | $250 |
| Colorado | Anniversary month | $10 | Dissolution |
| Connecticut | Mar 31 | $80 | $50 |
| Delaware | June 1 | $300 | $200 + 1.5%/mo |
| Florida | May 1 | $138.75 | $400 |
| Georgia | April 1 (corps); Anniversary (LLCs) | $50 | $25 |
| Hawaii | Anniversary quarter | $15 | $50 |
| Idaho | None required | N/A | N/A |
| Illinois | 1st of anniversary month | $75 | $100 (corp) |
| Indiana | Every 2 years | $31 | $30 |
| Iowa | April 1 (biennial) | $45 | $30 |
| Kansas | 15th of 4th month after fiscal year | $55 | $40 |
| Kentucky | June 30 | $15 | $50 |
| Louisiana | Anniversary month | $30 | $30 |
| Maine | June 1 | $85 | $25 |
| Maryland | April 15 | $300 | $30 |
| Massachusetts | Nov 1 (corps); Anniversary (LLCs) | $500 | $25 |
| Michigan | Feb 15 | $25 | $10 |
| Minnesota | Dec 31 | $0 | $25 |
| Mississippi | None required | N/A | N/A |
| Missouri | None required | N/A | N/A |
| Montana | April 15 | $15 | $15 |
| Nebraska | April 1 (biennial) | $13 | $25 |
| Nevada | Last day of anniversary month | $350 | $75 |
| New Hampshire | April 1 | $100 | $50 |
| New Jersey | Last day of anniversary month | $75 | $50 |
| New Mexico | None required | N/A | N/A |
| New York | Biennial by anniversary month | $9 | $250 |
| North Carolina | April 15 | $202 | $200 |
| North Dakota | Aug 1 (corps); Anniversary (LLCs) | $50 | $25 |
| Ohio | None required | N/A | N/A |
| Oklahoma | Anniversary month | $25 | $50 |
| Oregon | Anniversary month | $100 | $100 + dissolution |
| Pennsylvania | Dec 31 (decennial) | $70 | $200 |
| Rhode Island | Nov 1 | $50 | $25 |
| South Carolina | None required | N/A | N/A |
| South Dakota | Anniversary month | $50 | $50 |
| Tennessee | April 1 | $300 min | $50 |
| Texas | May 15 (franchise tax) | $0 (most LLCs) | Forfeiture |
| Utah | Anniversary month | $18 | $10 |
| Vermont | Mar 15 (corps); Anniversary (LLCs) | $35 | $25 |
| Virginia | Last day of 12th month | $50 | $25 |
| Washington | Anniversary month | $60 | $25 |
| West Virginia | July 1 | $25 | $50 |
| Wisconsin | Dec 31 | $25 | $25 |
| Wyoming | 1st of anniversary month | $52 min | $52 + dissolution |
Due dates for LLC annual reports. Corporation deadlines may differ. Fees verified as of June 2026 from official Secretary of State sources. Always verify current requirements before filing. States showing “N/A” have no annual report requirement for standard LLCs but may require other periodic filings.
2. Annual Report Deadline Table: All 50 States (2026)
The table below shows the annual report due date, filing fee, and late penalty for LLCs in all 50 states. States showing N/A have no annual LLC report requirement for standard LLCs (other filings may apply).
| State | LLC Annual Report Due Date | Filing Fee | Late Penalty |
|---|---|---|---|
| Alabama | April 15 | $50 | $50 |
| Alaska | Jan 2 (biennial) | $100 | $37 |
| Arizona | None required | N/A | N/A |
| Arkansas | May 1 | $150 | $25 |
| California | Biennial by last day of formation month | $20 | $250 |
| Colorado | Anniversary month (1st day) | $10 | $10 |
| Connecticut | March 31 | $80 | $50 |
| Delaware | June 1 | $300 | $200 + 1.5%/mo |
| Florida | May 1 | $138.75 | $400 |
| Georgia | April 1 (corps); Anniversary month (LLCs) | $50 | $25 |
| Hawaii | Anniversary quarter | $15 | $10 |
| Idaho | None required | N/A | N/A |
| Illinois | 1st day of anniversary month | $75 | Varies |
| Indiana | Every 2 years (anniversary) | $31 | $30 |
| Iowa | April 1 (biennial) | $30 | $5 |
| Kansas | 15th day, 4th month after fiscal year end | $55 | $50 |
| Kentucky | June 30 | $15 | $20 |
| Louisiana | Anniversary month | $30 | $50 |
| Maine | June 1 | $85 | $25 |
| Maryland | April 15 | $300 | $30 |
| Massachusetts | Anniversary month (LLCs) | $500 | $25 |
| Michigan | February 15 | $25 | $50 |
| Minnesota | December 31 | $0 | $25 |
| Mississippi | None required | N/A | N/A |
| Missouri | None required | N/A | N/A |
| Montana | April 15 | $15 | $15 |
| Nebraska | April 1 (biennial) | $13 | $25 |
| Nevada | Last day of anniversary month | $350 | $75 |
| New Hampshire | April 1 | $100 | $50 |
| New Jersey | Last day of anniversary month | $75 | $50 |
| New Mexico | None required | N/A | N/A |
| New York | Biennial by anniversary month | $9 | $9 |
| North Carolina | April 15 | $202 | $200 |
| North Dakota | Anniversary month (LLCs) | $50 | $25 |
| Ohio | None required | N/A | N/A |
| Oklahoma | Anniversary month | $25 | $50 |
| Oregon | Anniversary month | $100 | $100 |
| Pennsylvania | December 31 (decennial) | $70 | $100 |
| Rhode Island | November 1 | $50 | $50 |
| South Carolina | None required | N/A | N/A |
| South Dakota | Anniversary month | $50 | $10 |
| Tennessee | April 1 | $300 min | $50 |
| Texas | May 15 (franchise tax report) | $0 (most LLCs) | $50 |
| Utah | Anniversary month | $18 | $10 |
| Vermont | Anniversary month (LLCs) | $35 | $25 |
| Virginia | Last day of 12th month after formation | $50 | $25 |
| Washington | Anniversary month | $60 | $25 |
| West Virginia | July 1 | $25 | $50 |
| Wisconsin | December 31 | $25 | $25 |
| Wyoming | 1st day of anniversary month | $52 min | $52 |
Due dates for LLC annual reports as of June 2026. Corporation deadlines may differ. Verify current requirements with your state Secretary of State before filing.
3. Top 10 LLC States: Detailed Annual Report Guide
These 10 states have the highest LLC registration counts in the United States. Here are the complete annual report requirements, exact deadlines, and key facts for each.
Florida LLC Annual Report 2026
Florida LLCs must file an annual report with the Florida Division of Corporations each year by May 1. The report is filed online at sunbiz.org and takes about 5 minutes to complete. You confirm your registered agent, principal office address, and members/managers.
Late fee: If filed after May 1, a $400 late fee is automatically applied, bringing the total to $538.75. LLCs that remain delinquent after September 30 are administratively dissolved. Florida is strict about this deadline \u2014 the $400 penalty is automatically triggered and cannot be waived. File early. Search Florida LLCs \u2192
Delaware LLC Annual Report 2026
Delaware LLCs pay a flat annual LLC tax of $300, due June 1 each year. This is paid to the Delaware Division of Corporations (not the Department of Revenue). Delaware corporations have a separate, often higher franchise tax calculated based on authorized shares or assumed par value capital.
Late fee: $200 penalty plus 1.5% monthly interest on unpaid amounts. Delaware LLCs that fall delinquent for 3+ years may have their certificate of formation voided. Delaware is the most popular state for corporate formation due to its flexible corporate law, but the ongoing fees are higher than most states.
Wyoming LLC Annual Report 2026
Wyoming LLC annual reports are due on the first day of the anniversary month of your LLC\u2019s formation. For example, if your LLC was formed on any date in March, the annual report is due March 1 each year. The minimum fee is $52 (or 0.0002 times the value of assets located in Wyoming, whichever is greater).
Wyoming is popular for LLC formation due to strong asset protection laws, no state income tax, and relatively low annual fees. The $52 minimum annual fee is one of the lowest in the country for a state that actually has meaningful asset protection statutes.
Texas LLC Annual Report 2026 (Franchise Tax)
Texas does not have a traditional annual report. Instead, Texas LLCs file an annual Franchise Tax Report with the Texas Comptroller by May 15. LLCs with annualized gross revenue under $2.47 million (the no-tax-due threshold for 2026) file a No Tax Due Report at no cost. Larger LLCs pay a franchise tax rate of 0.331% (for qualifying retailers/wholesalers) or 0.75% (for most others).
The Texas Public Information Report (PIR) is filed at the same time as the franchise tax report and is free. It updates officer/manager information. Texas\u2019 May 15 deadline applies to LLCs with a December 31 fiscal year end. Search Texas LLCs \u2192
Nevada LLC Annual Report 2026
Nevada LLCs file an Annual List of Members/Managers and renew their state business license by the last day of the anniversary month. The total $350 fee includes both the $150 annual list fee and the $200 state business license renewal. Nevada\u2019s relatively high annual fees offset its lack of state income and franchise taxes.
California LLC Annual Report 2026 (Statement of Information)
California LLCs file a Statement of Information (Form LLC-12) every two years. The filing is due by the last day of the LLC\u2019s formation month in even or odd years (depending on the formation year). New LLCs must file an initial Statement of Information within 90 days of formation.
In addition to the biennial Statement of Information, California LLCs pay an $800 minimum franchise tax annually to the California Franchise Tax Board (due by the 15th day of the 4th month after the start of the tax year). New LLCs formed after January 1, 2021 are exempt from the $800 minimum for their first year only. Search California LLCs \u2192
Colorado LLC Annual Report 2026
Colorado LLCs file a periodic report (annual renewal) each year during the anniversary month of formation. Colorado\u2019s $10 fee is one of the lowest annual report fees in the country, making it one of the most cost-effective states for ongoing LLC maintenance. Late filing triggers a $10 penalty and possible delinquency. Search Colorado LLCs \u2192
New York LLC Annual Report 2026 (Biennial Statement)
New York LLCs file a Biennial Statement every two years with the NY Department of State. The $9 fee applies to LLCs with income under $100,000. At higher income levels, a filing fee schedule applies. New York LLCs also pay a separate annual filing fee to the NY Dept. of Taxation and Finance based on income. The $9 biennial statement is the SOS compliance filing; the income-based tax fee is separate. Search New York LLCs \u2192
Washington State LLC Annual Report 2026
Washington LLCs file an annual renewal with the Washington Secretary of State in the anniversary month of formation. Washington\u2019s $60 fee and relatively modest late penalty make it manageable. Washington has no personal income tax but does impose a Business and Occupation (B&O) tax on gross receipts, which is a separate filing from the SOS annual renewal. Search Washington LLCs \u2192
Oregon LLC Annual Report 2026
Oregon LLCs file an annual renewal report during the anniversary month of formation. Oregon\u2019s $100 fee is one of the higher annual report fees among the 50 states. Extended delinquency can result in administrative dissolution. Search Oregon LLCs \u2192
4. States with No Annual Report Requirement
The following states do not require LLCs to file an annual report with the Secretary of State. Note that these states may still require other periodic filings or tax returns.
States with No LLC Annual Report
- \u2022 Arizona \u2014 No annual report; publish articles instead
- \u2022 Idaho \u2014 No annual report required
- \u2022 Minnesota \u2014 No annual report (but annual renewal is free online)
- \u2022 Mississippi \u2014 No annual report for LLCs
- \u2022 Missouri \u2014 No annual report required
- \u2022 New Mexico \u2014 No annual report required
- \u2022 Ohio \u2014 No annual report for LLCs
- \u2022 South Carolina \u2014 No annual report for LLCs
Important Caveats
- \u2022 No annual SOS report does NOT mean no state tax obligations
- \u2022 Texas has no annual report but requires annual franchise tax filing
- \u2022 Ohio has no annual report but LLCs must still pay state commercial activity tax
- \u2022 Some states require biennial (every 2 years) reports instead of annual
- \u2022 Check your state for any other periodic compliance requirements
5. Late Filing Penalties and Reinstatement
Missing an annual report deadline triggers a predictable escalation of consequences:
Immediate Late Fee
Most states impose a late penalty the day after the deadline: Florida ($400), North Carolina ($200), Delaware ($200), Nevada ($75). Most states: $25\u2013$75.
Loss of Good Standing
After 30\u2013120 days of delinquency, most states revoke your \u201cgood standing\u201d status. This can prevent you from opening business bank accounts, entering contracts, qualifying as a foreign LLC in other states, or obtaining certain business licenses.
Administrative Dissolution
After extended delinquency (typically 60 days to 2 years depending on the state), the SOS administratively dissolves your LLC. Florida dissolves LLCs that miss both the May 1 annual report AND the September 30 extension deadline. A dissolved LLC loses its liability protection.
Reinstatement
Most states allow reinstatement of a dissolved LLC by filing a reinstatement application and paying all back fees plus a reinstatement fee. Reinstatement typically costs 2\u20135x more than the original late penalty. In most states, the LLC\u2019s original formation date is preserved upon reinstatement.
6. How to Never Miss an Annual Report Deadline
Use Your Registered Agent Service
Most commercial registered agent services (Northwest Registered Agent, ZenBusiness, Incfile) send annual report deadline reminders 60\u201390 days before they are due. This is one of the primary reasons to use a commercial registered agent rather than serving as your own.
Set Calendar Reminders
For fixed-date states (Florida: May 1, Delaware: June 1, Connecticut: March 31), set recurring calendar reminders 60 days before the deadline. For anniversary-month states, set a reminder for the first week of your formation month each year.
Use State SOS Email Reminders
Many states offer free email reminder subscriptions. Florida\u2019s sunbiz.org sends automatic reminders. California\u2019s bizfileonline.sos.ca.gov sends Statement of Information reminders. Sign up for your state\u2019s notification service when you form your LLC.
File Early, Not at the Deadline
Most annual reports can be filed 60\u2013180 days before the deadline with no penalty. Filing early eliminates the risk of last-minute technical issues, payment failures, or forgetting. For Florida, you can file as early as January 1 for the May 1 deadline.
7. Frequently Asked Questions
Can I file my annual report online?
Yes \u2014 all 50 states that require annual reports accept online filing through their Secretary of State portals. Online filing is faster, instantly confirmed, and in some states qualifies for a small discount ($2\u2013$10). Paper filing is still accepted by most states but takes longer to process.
What information is required in an annual report?
Annual reports typically require: (1) confirmation of your registered agent name and address, (2) your principal office address, (3) member/manager names and addresses (in some states), and (4) your signature confirming the information is accurate. The report does not usually ask for financial information \u2014 that is the tax return, which is a separate filing.
What happens to my LLC if it is administratively dissolved?
Administrative dissolution does not automatically eliminate your liability protection for actions taken while the LLC was active. However, after dissolution, you cannot legally conduct business under the LLC name, and new actions taken after dissolution may not have the benefit of LLC liability protection. Dissolution also does not eliminate existing business debts. Most states allow reinstatement within a window period (typically 5 years).
Do I need to file an annual report if my LLC had no income?
Yes \u2014 annual report requirements apply regardless of income. An LLC with zero revenue still must file its annual report and pay the filing fee to maintain good standing. Only dissolution eliminates the annual filing obligation going forward.
Are annual report fees tax deductible?
Generally yes \u2014 annual report fees and franchise taxes paid to state governments are deductible as ordinary business expenses on your federal tax return (Schedule C for sole proprietors, Form 1065 for partnerships, etc.). Consult a tax professional for guidance specific to your situation.
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