Annual report fees and due dates
What each state charges LLCs to stay in good standing, and when it's due.
| State | LLC report | Fee | How often | Due |
|---|---|---|---|---|
| Alabama | No Secretary of State annual report; annual Business Privilege Tax return (Form PPT) filed with Alabama Department of Revenue only if tax due exceeds $100 | $0 | annual | BPT return due by the federal income tax return due date for the entity (March 15 for calendar-year pass-through LLCs); not required if BPT due is $100 or less |
| Alaska | Biennial Report | $100 | biennial | January 2 every two years: even-numbered years if the LLC was formed in an even year, odd-numbered years if formed in an odd year |
| Arizona | None (LLCs are not required to file annual reports) | None | none | No annual report required for LLCs |
| Arkansas | Annual Franchise Tax Report (report and tax combined; tax recorded in state_taxes) | $0 | annual | May 1 each year |
| California | Statement of Information (Form LLC-12) | $20 | biennial | Every two years by the end of the calendar month of original registration (filing window opens 6 months before) |
| Colorado | Periodic Report | $25 | annual | Each year during the periodic report month (the anniversary month of formation); may be filed from two months before to two months after that month without penalty |
| Connecticut | Annual Report | $80 | annual | Between January 1 and March 31 each year; must be filed online |
| Delaware | Annual LLC tax payment (no separate report) | $0 | annual | No annual report required; the $400 annual tax is due June 1 each year for the prior calendar year |
| District of Columbia | Two-Year (Biennial) Report | $300 | biennial | April 1 every two years |
| Florida | Annual Report | $138.75 | annual | Between January 1 and May 1 each year |
| Georgia | Annual Registration | $60 | annual | Between January 1 and April 1 each year |
| Hawaii | Annual Report | $15 | annual | By the last day of the calendar quarter in which the LLC was registered (Jan-Mar registrations: March 31; Apr-Jun: June 30; Jul-Sep: September 30; Oct-Dec: December 31). $12.50 if filed online. |
| Idaho | Annual Report | $0 | annual | By the last day of the month in which the LLC was formed, each year |
| Illinois | Annual Report | $75 | annual | Before the first day of the LLC's anniversary month each year |
| Indiana | Business Entity Report (State Form 48725) | $50 | biennial | Every other year by the end of the anniversary month of formation; may be filed up to 90 days early. $50 by paper, $32 on INBiz |
| Iowa | Biennial Report | $45 | biennial | Every odd-numbered year, filed between January 1 and April 1; $30 if filed online through Fast Track Filing, $45 on paper |
| Kansas | Information Report (Form ILC) | $110 | biennial | By April 15 every other year: entities formed in an even year file in even years, those formed in an odd year file in odd years. $90 online, $110 on paper |
| Kentucky | Annual Report | $15 | annual | Between January 1 and June 30 each year |
| Louisiana | Annual Report | $35 | annual | On or before the anniversary date of the entity's formation each year |
| Maine | Annual Report (MLLC-13) | $85 | annual | Between January 1 and June 1 each year |
| Maryland | Annual Report and Business Personal Property Return (Form 1) | $300 | annual | April 15 each year |
| Massachusetts | Annual Report | $500 | annual | On or before the anniversary date of the filing of the original Certificate of Organization, each year |
| Michigan | Annual Statement (Form 2700) | $25 | annual | February 15 each year (online filing opens October 15) |
| Minnesota | Annual Renewal | $0 | annual | December 31 each year; may be filed any time during the calendar year |
| Mississippi | LLC Annual Report (F0108) | $0 | annual | April 15 each year (may be filed starting January 1) |
| Missouri | None (Missouri LLCs do not file an annual report) | None | none | No annual report required for LLCs |
| Montana | Annual Report | $0 | annual | April 15 each year. The $20 fee is waived for reports filed by April 15 in 2024, 2025, 2026 and (announced) 2027. |
| Nebraska | Biennial Report | $30 | biennial | April 1 of every odd-numbered year; delinquent June 16 |
| Nevada | Annual List of Managers or Members (with State Business License renewal) | $150 | annual | Every year by the last day of the month in which the LLC was formed; list fee $150 plus $200 State Business License renewal |
| New Hampshire | Annual Report | $100 | annual | April 1 each year |
| New Jersey | Annual Report | $75 | annual | By the last day of the month in which the LLC was formed, each year |
| New Mexico | No annual report for LLCs | None | none | New Mexico LLCs do not file annual or biennial reports |
| New York | Biennial Statement | $9 | biennial | Every two years during the calendar month in which the Articles of Organization were filed (do not file before that month) |
| North Carolina | Annual Report | $200 | annual | April 15 each year |
| North Dakota | Annual Report | $50 | annual | November 15 each year |
| Ohio | None (Ohio does not require LLC annual reports) | None | none | No annual or biennial report required |
| Oklahoma | Annual Certificate | $25 | annual | Each year on the anniversary of the date the Articles of Organization were filed |
| Oregon | Annual Report (Renewal) | $100 | annual | Each year on the anniversary date of the original filing; the Secretary of State sends a notice about 45 days before |
| Pennsylvania | Annual Report | $7 | annual | Between January 1 and September 30 each year |
| Rhode Island | Annual Report (Form 632) | $50 | annual | Filed between February 1 and May 1 each year |
| South Carolina | None (no annual report for an LLC not taxed as a corporation) | None | none | No annual report or license fee unless the LLC elects to be taxed as a corporation |
| South Dakota | Annual Report | $55 | annual | Due the 1st day of the anniversary month of formation each year ($55 online, $70 paper) |
| Tennessee | Annual Report | $300 | annual | On or before the 1st day of the 4th month after the close of the LLC's fiscal year (April 1 for calendar-year LLCs); fee is $50 per member, $300 minimum, $3,000 maximum |
| Texas | Public Information Report (Form 05-102, filed with the franchise tax report) | $0 | annual | May 15 each year (next business day if May 15 falls on a weekend or holiday) |
| Utah | Annual Renewal (Annual Report) | $23 | annual | Each year on the anniversary of registration; the renewal period opens 60 days before the anniversary date |
| Vermont | Annual Report | $45 | annual | Within three months after the end of the LLC's fiscal year (March 31 for a calendar year) |
| Virginia | Annual Registration Fee (no separate annual report for LLCs) | $50 | annual | By the last day of the LLC's formation (anniversary) month each year |
| Washington | Annual Report | $70 | annual | By the entity's expiration date: the last day of the month in which it was formed, each year; may be filed up to 180 days early |
| West Virginia | Annual Report | $25 | annual | Between January 1 and June 30 each year (by 11:59 p.m. June 30). Starting July 1, 2026, businesses that have filed on time for 5+ years may elect biennial reporting ($50) |
| Wisconsin | Annual Report | $25 | annual | By the end of the calendar quarter in which the LLC was organized: March 31, June 30, September 30 or December 31. $25 online, $40 on paper |
| Wyoming | Annual Report (with license tax; see state_taxes) | $0 | annual | Due on the first day of the anniversary month of formation each year (may be filed up to 120 days early) |