14 of the 39 states we have verified set one fixed date for every company; 8 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.
This page is general information, not legal advice. State fees, forms and deadlines change. Every fact is quoted from the state filing office or statute with the date we read it. Confirm on the official page before you file. Terms of use.
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 published | not published | not published |
| Alaska | Biennial Report | January 2Source: commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs.aspx, read 2026-09-08 | $100 | $100 | $37.50 |
| Arizona | None for LLCs (no annual report requirement); corporations file an Annual Report and Certificate of Disclosure | corporation's anniversary date of incorporationSource: azleg.gov/ars/10/01622.htm, read 2026-09-08 | not published | not published | not published |
| 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 2026-09-08 | $20 | $25 | not published |
| 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 published |
| 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/, read 2026-09-08 | $15 | $15 | not published |
| 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 published |
| 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 | not published |
| Iowa | Biennial Report | April 1Source: sos.iowa.gov/businesses/business-entity-forms-and-fees, read 2026-09-08 | $30 | $60 | not published |
| 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 2026-09-08 | $50 | $50 | $85 |
| 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 | not published |
| Maine | Annual Report | June 1Source: maine.gov/sos/news/annual-reports-business-and-nonprofit-entities-are-, read 2026-09-08 | $85 | $85 | not published |
| 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 published |
| Massachusetts | Annual Report | not publishedSource: sec.state.ma.us/divisions/corporations/general-information/corporation, read 2026-09-08 | $500 | $125 | $150 |
| Minnesota | Annual Renewal | not publishedSource: sos.mn.gov/business-liens/business-forms-fees/minnesota-business-corpo, read 2026-09-08 | $0 | $0 | not published |
| 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 published | not published | not published |
| 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 published | not published | not published |
| Nevada | Annual List | not publishedSource: nvsos.gov/businesses/commercial-recordings/forms-fees, read 2026-09-08 | not published | not published | not published |
| New Hampshire | Annual Report | not publishedSource: sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies, read 2026-09-08 | $100 | $100 | $50 |
| New Jersey | Annual Report | not publishedSource: nj.gov/treasury/revenue/fees.shtml, read 2026-09-08 | $75 | $75 | not published |
| 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 | $0 |
| North Carolina | Annual Report | April 15Source: sosnc.gov/divisions/business_registration/annual_report_due_dates, read 2026-09-08 | $200 | not published | not published |
| North Dakota | Annual Report | not publishedSource: sos.nd.gov/news/secretary-state-warns-misleading-annual-report-letters, read 2026-09-08 | $50 | $25 | not published |
| Ohio | Annual report | not publishedSource: ohiosos.gov, read 2026-09-08 | $0 | $0 | not published |
| 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 | not published |
| 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 published |
| 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 | not published |
| Rhode Island | Annual Report | not publishedSource: sos.ri.gov/divisions/business-services/foreign-business/business-basic, read 2026-09-08 | $50 | $50 | $25 |
| South Carolina | Annual report | not publishedSource: scstatehouse.gov/code/t12c020.php, read 2026-09-08 | not published | $25 | not published |
| 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 |
| Texas | Public Information Report (Form 05-102), filed with the Franchise Tax Report | May 15Source: comptroller.texas.gov/taxes/franchise/filing-requirements.php, read 2026-09-08 | not published | not published | $50 |
| Vermont | Annual Report (LLC/PLC/L3C and profit corporations) / Biennial Report (nonprofit corporations, LLPs, MBEs) | not publishedSource: sos.vermont.gov/business-services/fees-statutes, read 2026-09-08 | $45 | $60 | not published |
| 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 |
| Wyoming | Annual report | not published | not published | not published | not published |
Not yet in this table, verification in progress: Arkansas, Delaware, Louisiana, Michigan, Mississippi, New Mexico, Tennessee, Utah, Virginia, West Virginia, Wisconsin.
This page is general information, not legal advice. State fees, forms and deadlines change. Every fact is quoted from the state filing office or statute with the date we read it. Confirm on the official page before you file.
State guides
Alabama Alaska Arizona California Colorado Connecticut Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Maine Maryland Massachusetts Minnesota Missouri Montana Nebraska Nevada New Hampshire New Jersey New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Texas Vermont Washington Wyoming
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