Annual Report deadlines by state.

How State Deadlines Are Structured

There is no national annual report. There are 51 separate obligations, filed with 51 separate agencies, on schedules that share almost nothing. Sorting them into four shapes is what makes the list usable.

Fixed calendar dates. 28 jurisdictions publish a date and apply it to every entity. Florida is May 1, Georgia is April 1, Texas is May 15, Michigan is February 15, Minnesota is December 31. These are the easy ones: one date, every entity, every year.

Anniversary dates. 23 tie the deadline to the month, quarter or day the entity was formed or authorized. Colorado, Nevada, Washington, Utah and Virginia all work this way, and Hawaii and Wisconsin use the anniversary quarter rather than the month. The date is different for every entity in the state, which is why a generic reminder list is useless here and why the formation certificate is the document to check.

Two-year cycles. 9 jurisdictions file biennially: Alaska, Indiana, Iowa, Kansas, Nebraska, New Mexico, New York and the District of Columbia, plus California, whose Statement of Information is biennial for an LLC while the $800 tax stays annual. An annual calendar entry in a biennial state does not fail loudly. It just skips a cycle. The New York version is worked through in the New York biennial statement guide.

Fiscal-year dates. A handful key the deadline to the entity's own tax year rather than the calendar. Kansas, New Mexico, North Carolina for corporations, South Carolina and Tennessee all use some form of the 15th day or first day of the fourth month after the fiscal year closes, and Vermont uses three months after fiscal year end. For a calendar-year filer that lands in mid-April; for anyone on a June year end it does not.

Then there are the exceptions that belong in no category. Ohio has no annual report for for-profit entities at all, only a five-year Statement of Continued Existence for nonprofit corporations. South Carolina LLCs file nothing; corporations file with the Department of Revenue. Delaware LLCs file no annual report but owe a $400 tax by June 1, which is covered in the Delaware guide. Texas charges no report fee but requires a franchise information report, in the Texas guide. North Dakota gives LLCs November 15, domestic corporations August 1, foreign corporations May 15 and limited partnerships March 31, which is four dates in one state.

Deadlines and Fees for All 51 Jurisdictions

Filing names, deadlines and cycles come from the File.Business state data set; both fee columns are generated from api/state-fees.json, read on 2026-08-13. Nothing in this table is typed by hand. Confirm the current requirement with the agency before you file, because fee schedules and statutes move.

Thirteen jurisdictions charge an LLC and a corporation different amounts, or charge a foreign entity more than a domestic one, and those are the rows where a single headline number goes wrong. The ones worth memorising: Nevada bills a corporation $650 and an LLC $350, because the State Business Licence is $500 for one and $200 for the other. Tennessee bills an LLC $50 per member subject to a $300 floor, and a corporation a flat $20. Connecticut is $80 and $435. Massachusetts is $520 and $125. Delaware inverts the usual order: the LLC pays $400 and the corporation's report is $50. Kansas is biennial at $80. Alaska is $100 for a domestic entity and $200 for a foreign one, and Alaska has no Secretary of State, so filings go to the Division of Corporations, Business and Professional Licensing. Minnesota is $0 and still compulsory. Mississippi charges an LLC nothing and a corporation $25. Oregon, Vermont and Wisconsin all charge foreign entities more than domestic ones. Cost per state is broken out in the state cost comparison, and the tax side sits in franchise tax by state.

The Penalty and Dissolution Timeline

Missing an annual report is rarely expensive on day one. It becomes expensive on a schedule, and the schedule is different in every state. These four are the ones most often quoted at us, with the actual money attached.

The pattern is consistent even when the numbers are not. First a late fee, which is often a multiple of the filing fee itself. Then loss of good standing, which is invisible until somebody runs a check: a lender before closing, a landlord before a lease, an acquirer's counsel before a purchase agreement, or another state before it will accept a foreign qualification. Then administrative dissolution or its local equivalent, which ends the liability shield and releases the entity name to whoever wants it next. A certificate of good standing is the artefact that proves you are still on the right side of that line.

Coming back is always possible and always costs more than staying current. Reinstatement generally requires every missed report, every accumulated penalty, and a reinstatement application with its own fee, and in several states a tax clearance from a second agency before the filing office will act. The route is in the reinstatement guide and how to reinstate an administratively dissolved LLC. The cheapest version of this article is the one where you put the date in a calendar and never read the rest.

Five Deadline Mistakes Worth Avoiding

None of these is about the money. All five are about the date being somewhere other than where the owner looked for it.

Three Owners, Three Missed Deadlines

Three businesses, three different states, three different reasons the date went unnoticed. None of them was short of money. All three were short of a calendar.