Rhode Island annual report
Rhode Island LLCs file a Annual Report (Form 632) every year for $50. Due: Filed between February 1 and May 1 each year.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual Report (Form 632) | $50 | annual | Filed between February 1 and May 1 each year | $25 penalty if not filed by May 31 ($75 total with the report); continued failure can lead to administrative revocation, and fees and taxes keep accruing until formal dissolution |
| Corporation | Business Corporation Annual Report (Form 630) | $50 | annual | Filed between February 1 and May 1 each year | $25 penalty if not filed by May 31 ($75 total with the report); failure to file can lead to revocation proceedings |
| Nonprofit | Non-Profit Corporation Annual Report (Form 631) | $20 | annual | Filed between February 1 and May 1 each year | $25 penalty if not filed by May 31 ($45 total with the report) |
When the first one is due
- LLC: Between February 1 and May 1 of the year after formation
- Corporation: Between February 1 and May 1 of the year after incorporation (the year of incorporation is excluded)
- Nonprofit: Between February 1 and May 1 of the year after incorporation (the year of incorporation is excluded)
Taxes due on their own schedule
- Annual charge / minimum business corporation tax (LLC, Corporation): $400 — $400 per year, owed whether or not the business operates or makes a profit, and not prorated, including in the formation year. LLCs taxed as partnerships or S corps and S corporations pay the $400 annual charge with RI-1065 or RI-1120S by March 15. C corporations, and LLCs taxed as C corps, pay the greater of 7% of net income or $400 with RI-1120C by April 15. The $400 rate has applied since tax year 2017 (previously $450 for 2016 and $500 for 2004-2015).
Checked 2026-10-20. Confirm on the Rhode Island Department of State, Business Services Division site before filing.