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LLC annual reports by state

What your LLC files each year, when it's due, what it costs and what happens if you're late. Pick your state for the first deadline after forming.

Rules checked October 30, 2026 · all 50 states + DC

Government fees only. Report fees, taxes and late fees shown here are paid to the state, not platform or service fees.

Tap a column heading to sort.

Due
Alabama — Tax only if over $100 — —
AlaskaBiennial report biennial report $100/2 yrs Jan 2, every 2 yrs $37.50
ArizonaNo annual report — $0 — —
Arkansas franchise tax report $150 May 1 $25
California Statement of Information $800 + $20/2 yrs Formation month, every 2 yrs $250
Colorado periodic report $25 Anniversary month (+2 mo) $50
Connecticut annual report $80 Jan 1–Mar 31 No fixed late fee listed
Delaware annual LLC tax $400 Jun 1 $200
District of ColumbiaBiennial report biennial report $300/2 yrs Apr 1, every 2 yrs $100
Florida annual report $138.75 Jan 1–May 1 $400
Georgia annual registration $60 Jan 1–Apr 1 $25
Hawaii annual report $15 End of registration quarter $10
IdahoNo annual fee annual report $0 End of anniversary month No fixed late fee listed
Illinois annual report $75 Before anniversary month $100
IndianaBiennial report business entity report $31/2 yrs Formation month, every 2 yrs No fixed late fee listed
IowaBiennial report biennial report $30/2 yrs Apr 1, odd years No fixed late fee listed
KansasBiennial report information report $90/2 yrs Apr 15, every 2 yrs No fixed late fee listed
Kentucky annual report $15 Jun 30 No fixed late fee listed
Louisiana annual report $35 Anniversary date No fixed late fee listed
Maine annual report $85 Jun 1 $50
Maryland annual report $300 Apr 15 Variable (see details)
Massachusetts annual report $500 Anniversary date No fixed late fee listed
Michigan annual statement $25 Feb 15 No fixed late fee listed
MinnesotaNo annual fee annual renewal $0 Dec 31 No fixed late fee listed
MississippiNo annual fee annual report $0 Apr 15 No fixed late fee listed
MissouriNo annual report — $0 — —
MontanaNo annual fee annual report $0 Jan 1–Apr 15 $15
NebraskaBiennial report biennial report $25/2 yrs Apr 1, odd years No fixed late fee listed
Nevada annual list $150 + $200 End of anniversary month $175
New Hampshire annual report $100 Apr 1 $50
New Jersey annual report $75 End of anniversary month No fixed late fee listed
New MexicoNo annual report — $0 — —
New YorkBiennial report biennial statement $9/2 yrs Formation month, every 2 yrs No fixed late fee listed
North Carolina annual report $200 Apr 15 No fixed late fee listed
North Dakota annual report $50 Nov 15 $50
OhioNo annual report — $0 — —
Oklahoma annual certificate $25 + $40 Anniversary date No fixed late fee listed
Oregon annual report $100 Anniversary date No fixed late fee listed
Pennsylvania annual report $7 Jan 1–Sep 30 No fixed late fee listed
Rhode Island annual report $50 Feb 1–May 1 $25
South CarolinaNo annual report — $0 — —
South Dakota annual report $55 1st of anniversary month $55
Tennessee annual report $300 + variable tax Apr 1 (Dec year-end) No fixed late fee listed
Texas franchise tax report variable tax May 15 $50
Utah annual renewal $18 Anniversary month $10
Vermont annual report $45 3 months after year-end No fixed late fee listed
Virginia annual registration $50 End of anniversary month $25
Washington annual report $70 End of formation month $25
West Virginia annual report $25 Jan 1–Jun 30 $50
Wisconsin annual report $25 End of anniversary quarter No fixed late fee listed
Wyoming annual report $60 1st of anniversary month No fixed late fee listed

Fee sort uses the average per year (two-year reports halved). "Variable" means a tax that depends on revenue. Covers LLCs; corporations file on different rules. FormCost isn't affiliated with or endorsed by any government agency. Links go to official public pages.

BOI report: not needed for US-formed LLCs. Under FinCEN's final rule, effective August 14, 2026 (making the March 2025 interim rule permanent), companies formed in the US don't file beneficial ownership (BOI) reports. Only companies formed abroad and registered to do business in a US state report, generally within 30 days of their registration taking effect. Filing with FinCEN is free; ignore letters asking you to pay to file one. FinCEN ↗

Annual report questions

Do all states require an LLC annual report?

No. Alabama, Arizona, Missouri, New Mexico, Ohio and South Carolina have no yearly state report for an ordinary LLC (Alabama LLCs may owe a business privilege tax return). Several states, such as New York, Iowa and Kansas, ask for a report every two years instead.

When is my first annual report due?

Usually the year after you form, either in a fixed window (Florida: January 1 to May 1) or around your formation anniversary month. California and Washington want an initial report within 90 and 120 days. Each state page shows the rule.

What happens if I miss it?

Most states add a late fee and, after a period, administratively dissolve or revoke the LLC. Florida, for example, charges a $400 late fee and dissolves LLCs that still haven’t filed by late September.

Do I need to file a BOI report too?

No, if your company was formed in the US. Under FinCEN’s final rule, effective August 14, 2026, US-formed companies are exempt. Only companies formed abroad and registered to do business in a US state report.

FormCost editorial team · Reviewed by our founder, an attorney by training with an MBA, who is part of the editorial team. How we check sources