23 of the 50 states we have verified set one fixed date for every company; 12 tie the date to your registration anniversary; the rest use another rule, quoted in the table. Missing the date costs the late fee shown on the row. The state page links the portal where the report is filed.
Some states call it an annual report, others a periodic report, a statement of information, or a franchise tax return. It is the yearly filing that keeps the company in good standing, and it is filed with the same office that holds your agent on record.
The table gives the report name, the due rule, the fee for an LLC and a corporation, and the late fee, each from the filing office with the date read. The state page has the portal link.
Due date and fee by state
| State | Report | Due | LLC fee | Corporation fee | Late fee |
|---|---|---|---|---|---|
| Alabama | Business Privilege Tax Return and Annual Report (Form PPT for LLCs/pass-through entities; Form CPT for C-corporations) | same date as the corresponding federal income tax returnSource: revenue.alabama.gov/individual-corporate/alabama-business-privilege-ta, read 2026-09-08 | not confirmed | not confirmed | not confirmed |
| Alaska | Biennial Report | January 2Source: commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs.aspx, read 2026-09-29 | $100 | $100 | $37.50 |
| Arizona | Annual Report | on the corporation's anniversary date of incorporation (LLCs file no annual report)Source: azcc.gov/corporations/faqs, read 2026-09-29 | not confirmed | $45 | $9 (per month, for-profit corporations; LLCs file no annual report) |
| Arkansas | Annual LLC Franchise Tax Report (LLC); Annual Corporation Franchise Tax Report (corporation) | May 1Source: sos.arkansas.gov/uploads/bcs/LLC1_FT_2025.pdf, read 2026-09-08 | $150 | not confirmed | $25 |
| California | Statement of Information | within 90 days of registration, then every year (corporations) or every 2 years (LLCs)Source: sos.ca.gov/business-programs/business-entities/faqs, read 2026-09-29 | $20 | $25 | $250 |
| Colorado | Periodic Report | the entity's assigned Periodic Report Month, shown on the entity's Summary page; filing is accepted from two months before through two months after that month without penaltySource: coloradosos.gov/pubs/info_center/fees/business.html, read 2026-09-08 | $25 | $25 | $50 |
| Connecticut | Annual Report | after January 1 and before April 1 each yearSource: business.ct.gov/knowledge-base/articles/domestic-annual-report-forms-a, read 2026-09-08 | $80 | $150 | not confirmed |
| Delaware | LLC/LP/GP: flat Annual Tax, no report filed; Corporation: Annual Franchise Tax Report | LLC annual tax on or before June 1; corporation annual franchise tax report March 1Source: corp.delaware.gov/alt-entitytaxinstructions, read 2026-10-21 | $400 | not confirmed | $200 (plus 1.5% interest a month on tax and penalty (LLC annual tax)) |
| Florida | Annual Report | May 1Source: dos.fl.gov/sunbiz/forms/fees/, read 2026-09-08 | $138.75 | $150 | $400 |
| Georgia | Annual Registration | April 1Source: sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees_0.p, read 2026-09-08 | $50 | $50 | $25 |
| Hawaii | Annual Report | end of the calendar quarter containing the entity's registration anniversary dateSource: cca.hawaii.gov/breg/registration/dllc/fees, read 2026-09-29 | $15 | $15 | $10 |
| Idaho | Annual Report | end of the anniversary month of registration, each yearSource: sos.idaho.gov/annual-report-help/, read 2026-09-08 | $0 | $0 | not confirmed |
| Illinois | Annual Report | before the first day of the anniversary (organization) month each yearSource: ilsos.gov/departments/business-services/annual-reports/llc-instruction, read 2026-09-08 | $75 | $75 | $100 |
| Indiana | Business Entity Report | by the end of the anniversary month, every second year (biennial)Source: inbiz.in.gov/business-filings/business-entityreport, read 2026-09-08 | $50 | $50 | None (no fee; failure to file leads to administrative dissolution (domestic) or revocation (foreign)) |
| Iowa | Biennial Report | April 1Source: sos.iowa.gov/businesses/business-entity-forms-and-fees, read 2026-09-08 | $30 | $60 | not confirmed |
| Kansas | Business Entity Information Report (Annual Report) | not later than April 15, following the close of the entity's tax period (for corporations formed in odd-numbered years, filed in each odd-numbered year)Source: law.justia.com/codes/kansas/chapter-17/article-75/section-17-7510/ (secondary source), read 2026-09-29 | not confirmed | not confirmed | None (none; a corporation whose report and fee are not received within 90 days of the due date forfeits its articles (K.S.A. 17-7510)) |
| Kentucky | Annual Report | between January 1 and June 30 of the year following the calendar year of formation, and each year thereafterSource: sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx, read 2026-09-08 | $15 | $15 | None (a domestic entity not filed by June 30 is administratively dissolved) |
| Louisiana | Annual Report | on or before the anniversary date of organization, each yearSource: sos.la.gov/business-services/forms-fee-schedule, read 2026-09-15 | $30 | $30 | not confirmed |
| Maine | Annual Report | June 1Source: maine.gov/sos/news/annual-reports-business-and-nonprofit-entities-are-, read 2026-09-08 | $85 | $85 | not confirmed |
| Maryland | Annual Report / Personal Property Return (Form 1) | April 15Source: dat.maryland.gov/Documents/Accessible%20Documents/BPP%20-%20Annual%20R, read 2026-09-08 | $300 | $300 | not confirmed |
| Massachusetts | Annual Report | not confirmedSource: sec.state.ma.us/divisions/corporations/general-information/corporation, read 2026-09-08 | $500 | $125 | $150 |
| Michigan | Annual Report (Corporations, Professional Corporations, Nonprofit Corporations) / Annual Statement (LLCs, PLLCs) | LLC/PLLC: February 15 each year after organization/qualification. Profit/Professional Corporations: May 15 each year after incorporation/qualification. Nonprofit Corporations: October 1 each year after incorporation/qualification.Source: michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/ann, read 2026-09-08 | $25 | $25 | $50 |
| Minnesota | Annual Renewal | not confirmedSource: sos.mn.gov/business-liens/business-forms-fees/minnesota-business-corpo, read 2026-09-08 | $0 | $0 | not confirmed |
| Mississippi | Annual Report | For-profit corporations and LLCs: April 15. Nonprofit corporations: May 15.Source: sos.ms.gov/business-services/annual-reports, read 2026-09-08 | not confirmed | not confirmed | None (none; failure to file may result in administrative dissolution) |
| Missouri | Registration Report (Annual or Biennial) | last day of the month four months from the entity's renewal monthSource: sos.mo.gov/business/faqs, read 2026-09-08 | not confirmed | not confirmed | not confirmed |
| Montana | Annual Report | April 15Source: sosmt.gov/business/fees/, read 2026-09-08 | $0 | $0 | $35 |
| Nebraska | Annual/Biennial Report (Occupation Tax Report for corporations; Biennial Report for LLCs, PLLCs, and nonprofits; Annual Report for LLPs; Annual Benefit Report for benefit corporations) | Corporations/Professional Corporations: biennially in even-numbered years by March 1 (delinquent April 15). LLCs/PLLCs and Nonprofit Corporations: biennially in odd-numbered years by April 1 (delinquent June 16). Limited Liability Partnerships: annually by April 1 (delinquent June 16). Nebraska Benefit Corporations: annually, within 120 days following the end of the corporation's fiscal year.Source: sos.nebraska.gov/business-services/annualbiennial-reporting, read 2026-09-08 | not confirmed | not confirmed | None (none; a report not filed by the delinquency date (corporations April 15, LLCs June 16) means administrative dissolution or revocation) |
| Nevada | Annual List | not confirmedSource: nvsos.gov/home/showpublisheddocument/1042/638308939780300000, read 2026-09-29 | not confirmed | $150 | $75 |
| New Hampshire | Annual Report | April 1Source: sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies, read 2026-09-08 | $100 | $100 | $50 |
| New Jersey | Annual Report | last day of the month in which the business was formedSource: business.nj.gov/pages/filings-and-accounting, read 2026-09-29 | $75 | $75 | not confirmed |
| New Mexico | Annual/Biennial Report | not confirmedSource: enterprise.sos.nm.gov/api/report/GetImageByNum/19721314508412404416412, read 2026-09-08 | not confirmed | $25 | $200 |
| New York | Biennial Statement | during the calendar month of the entity's original filing anniversary, every 2 yearsSource: dos.ny.gov/biennial-statements-business-corporations-and-limited-liabi, read 2026-09-08 | $9 | $9 | not confirmed |
| North Carolina | Annual Report | April 15Source: sosnc.gov/divisions/business_registration/annual_report_due_dates, read 2026-09-08 | $200 | not confirmed | not confirmed |
| North Dakota | Annual Report | LLC November 15; domestic corporation August 1; foreign corporation May 15Source: sos.nd.gov/business/business-services/maintain-registration, read 2026-10-21 | $50 | $25 | not confirmed |
| Ohio | Annual report | not confirmedSource: ohiosos.gov, read 2026-09-08 | $0 | $0 | not confirmed |
| Oklahoma | Annual Certificate | the anniversary date of the entity's registration with the Secretary of StateSource: sos.ok.gov/forms/Llcannualcertificate.PDF, read 2026-09-08 | $25 | $10 | None (none; an LLC that has not filed within 60 days after the due date ceases to be in good standing) |
| Oregon | Renewal (Annual Report) | the anniversary date of the entity's original filingSource: sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx, read 2026-09-08 | $100 | $100 | not confirmed |
| Pennsylvania | Annual Report | Corporations (business and nonprofit), domestic and foreign: June 30. Limited liability companies, domestic and foreign: September 30. Limited partnerships, limited liability partnerships, business trusts, professional associations, domestic and foreign: December 31.Source: pa.gov/agencies/dos/programs/business/types-of-filings-and-registratio, read 2026-09-09 | $7 | $7 | None (none; from the reports due in 2027, administrative dissolution six months after the due date) |
| Rhode Island | Annual Report | May 1Source: sos.ri.gov/divisions/business-services/ri-business/file-your-annual-re, read 2026-09-29 | $50 | $50 | $25 |
| South Carolina | Annual report | not confirmedSource: scstatehouse.gov/code/t12c020.php, read 2026-09-08 | not confirmed | $25 | not confirmed |
| South Dakota | Annual Report | 1st day of the anniversary month of formationSource: sdsos.gov/Division%20of%20Business%20Services/FAQs/default.aspx, read 2026-09-08 | $55 | $55 | $55 |
| Tennessee | Annual report | not confirmed | not confirmed | not confirmed | not confirmed |
| Texas | Public Information Report (Form 05-102), filed with the Franchise Tax Report | May 15Source: comptroller.texas.gov/taxes/franchise/, read 2026-09-29 | not confirmed | not confirmed | $50 |
| Utah | Annual Renewal (renew/annual report filing) | last day of the anniversary monthSource: commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf, read 2026-09-29 | $18 | $18 | $10 |
| Vermont | Annual Report (LLC/PLC/L3C and profit corporations) / Biennial Report (nonprofit corporations, LLPs, MBEs) | not confirmedSource: sos.vermont.gov/business-services/fees-statutes, read 2026-09-08 | $45 | $60 | not confirmed |
| Virginia | Annual Report (corporation, no fee) plus Annual Registration Fee (all active entity types) | last day of the month in which the entity was formed, incorporated, or registered to transact business in Virginia (Limited Partnerships and Business Trusts: on or before October 1 instead)Source: scc.virginia.gov/businesses/business-faqs/annual-registration-fees, read 2026-09-08 | $50 | $100 | $25 (The $25 late-fee figure applies to LLCs, limited partnerships and business trusts ("All other business types are $25"). Stock corporations: greater of 10% of the annual fee or $10. Nonstock corporations: flat $10.) |
| Washington | Annual Report | last day of the month in which the business was originally formed or registeredSource: sos.wa.gov/sites/default/files/2025-12/6.2025%20-%20Annual%20Report%20, read 2026-09-08 | $70 | $70 | $25 |
| West Virginia | Annual Report | June 30 each year (or every two years after a biennial election)Source: code.wvlegislature.gov/59-1-2a/, read 2026-09-29 | $25 | $25 | $50 |
| Wisconsin | Annual report | Domestic LLCs: during the calendar quarter of the anniversary of the articles' effective date, each year after the year of formation. Foreign LLCs: during the first calendar quarter of each year.Source: docs.legis.wisconsin.gov/document/statutes/183.0212, read 2026-09-18 | $25 | $25 | not confirmed |
| Wyoming | Annual report | not confirmed | not confirmed | not confirmed | not confirmed |
State guides
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming
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