{
  "name": "LLC annual report fees and due dates in all 50 states and DC",
  "source": "https://annualdesk.com/llc-annual-report-by-state/",
  "license": "CC BY 4.0, credit AnnualDesk (annualdesk.com)",
  "reviewed": "2026-11-12",
  "note": "checked_on_state_site is the date AnnualDesk confirmed the row on the state site; empty rows were compiled from the statutes and official pages cited in a published 50-state survey and are re-checked monthly.",
  "states": [
    {
      "state": "Alabama",
      "code": "AL",
      "frequency": "tax instead of report",
      "what_to_file": "No Secretary of State report; business privilege tax return to the Department of Revenue",
      "state_fee": "No return needed if the tax is $100 or less",
      "due": "With the federal income tax return",
      "if_late": "Penalty and interest on unpaid tax",
      "official_site": "https://www.revenue.alabama.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Alaska",
      "code": "AK",
      "frequency": "biennial",
      "what_to_file": "Biennial report",
      "state_fee": "$100",
      "due": "January 2, every other year (odd or even by formation year)",
      "if_late": "Late fee after February 1, then dissolution",
      "official_site": "https://www.commerce.alaska.gov/web/cbpl/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Arizona",
      "code": "AZ",
      "frequency": "none",
      "what_to_file": "No report",
      "state_fee": "—",
      "due": "—",
      "if_late": "Nothing to file; keep a registered agent",
      "official_site": "https://azcc.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Arkansas",
      "code": "AR",
      "frequency": "annual",
      "what_to_file": "Annual franchise tax report",
      "state_fee": "$150",
      "due": "May 1",
      "if_late": "$25 penalty plus interest",
      "official_site": "https://www.sos.arkansas.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "California",
      "code": "CA",
      "frequency": "biennial",
      "what_to_file": "Statement of Information (the $800 yearly franchise tax is separate)",
      "state_fee": "$20",
      "due": "Every 2 years, by the end of the formation month",
      "if_late": "$250 penalty",
      "official_site": "https://bizfileonline.sos.ca.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Colorado",
      "code": "CO",
      "frequency": "annual",
      "what_to_file": "Periodic report",
      "state_fee": "$25",
      "due": "From 2 months before to 2 months after the formation month",
      "if_late": "$50 late fee",
      "official_site": "https://www.coloradosos.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Connecticut",
      "code": "CT",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$80",
      "due": "January 1 to March 31",
      "if_late": "No late fee; dissolution once more than a year overdue",
      "official_site": "https://business.ct.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Delaware",
      "code": "DE",
      "frequency": "tax instead of report",
      "what_to_file": "Annual tax, no report",
      "state_fee": "$400 (from the 2026 tax year)",
      "due": "June 1",
      "if_late": "$200 penalty plus 1.5% interest a month",
      "official_site": "https://corp.delaware.gov/paytaxes/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "District of Columbia",
      "code": "DC",
      "frequency": "biennial",
      "what_to_file": "Biennial report",
      "state_fee": "$300",
      "due": "April 1, every two years",
      "if_late": "$100 late fee",
      "official_site": "https://corponline.dlcp.dc.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Florida",
      "code": "FL",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$138.75",
      "due": "January 1 to May 1",
      "if_late": "$400 late fee after May 1; dissolved in September",
      "official_site": "https://services.sunbiz.org/Filings/AnnualReport",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": true,
      "annualdesk_page": "https://annualdesk.com/florida-annual-report/"
    },
    {
      "state": "Georgia",
      "code": "GA",
      "frequency": "annual",
      "what_to_file": "Annual registration",
      "state_fee": "$60",
      "due": "January 1 to April 1",
      "if_late": "$25 late fee",
      "official_site": "https://sos.ga.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Hawaii",
      "code": "HI",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$12.50 online, $15 on paper",
      "due": "Last day of the quarter of the formation date",
      "if_late": "$10 late fee",
      "official_site": "https://cca.hawaii.gov/breg/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Idaho",
      "code": "ID",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$0",
      "due": "End of the formation month",
      "if_late": "No fee; dissolution after notice",
      "official_site": "https://sosbiz.idaho.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Illinois",
      "code": "IL",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$75",
      "due": "Before the first day of the formation month",
      "if_late": "$100 late fee",
      "official_site": "https://www.ilsos.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Indiana",
      "code": "IN",
      "frequency": "biennial",
      "what_to_file": "Business entity report",
      "state_fee": "$32 online, $50 on paper",
      "due": "End of the formation month, every 2 years",
      "if_late": "Dissolution after 60 days",
      "official_site": "https://inbiz.in.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Iowa",
      "code": "IA",
      "frequency": "biennial",
      "what_to_file": "Biennial report",
      "state_fee": "$30 online, $45 on paper",
      "due": "January 1 to April 1 of odd-numbered years",
      "if_late": "Dissolution after 60 days",
      "official_site": "https://sos.iowa.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Kansas",
      "code": "KS",
      "frequency": "biennial",
      "what_to_file": "Information report",
      "state_fee": "$90 online, $110 on paper",
      "due": "April 15, every 2 years (odd or even by formation year)",
      "if_late": "$85 penalty; forfeiture 90 days after the due date",
      "official_site": "https://sos.ks.gov/businesses/information-reports.html",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Kentucky",
      "code": "KY",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$15",
      "due": "January 1 to June 30",
      "if_late": "No late fee; dissolution after a 60-day notice",
      "official_site": "https://sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": true,
      "annualdesk_page": "https://annualdesk.com/kentucky-annual-report/"
    },
    {
      "state": "Louisiana",
      "code": "LA",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$35 (from October 1, 2026)",
      "due": "Formation anniversary date",
      "if_late": "Revocation if left unfiled",
      "official_site": "https://www.sos.la.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Maine",
      "code": "ME",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$85",
      "due": "June 1",
      "if_late": "$50 late fee",
      "official_site": "https://www.maine.gov/sos/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Maryland",
      "code": "MD",
      "frequency": "annual",
      "what_to_file": "Annual report and personal property return",
      "state_fee": "$300",
      "due": "April 15",
      "if_late": "Late penalty; forfeiture if still unfiled",
      "official_site": "https://egov.maryland.gov/BusinessExpress",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Massachusetts",
      "code": "MA",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$500",
      "due": "Formation anniversary date",
      "if_late": "Dissolution after two missed years",
      "official_site": "https://www.sec.state.ma.us/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Michigan",
      "code": "MI",
      "frequency": "annual",
      "what_to_file": "Annual statement",
      "state_fee": "$25",
      "due": "February 15",
      "if_late": "Loses good standing",
      "official_site": "https://www.michigan.gov/lara/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Minnesota",
      "code": "MN",
      "frequency": "annual",
      "what_to_file": "Annual renewal",
      "state_fee": "$0",
      "due": "December 31",
      "if_late": "Terminated, with no grace period",
      "official_site": "https://mblsportal.sos.mn.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Mississippi",
      "code": "MS",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$0",
      "due": "January 1 to April 15",
      "if_late": "Dissolution after 60 days",
      "official_site": "https://www.sos.ms.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Missouri",
      "code": "MO",
      "frequency": "none",
      "what_to_file": "No report",
      "state_fee": "—",
      "due": "—",
      "if_late": "Nothing to file; keep a registered agent",
      "official_site": "https://www.sos.mo.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Montana",
      "code": "MT",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$0 if filed January 1 to April 15, 2027 (fee waived)",
      "due": "April 15",
      "if_late": "Fee and late fee apply after April 15",
      "official_site": "https://sosmt.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Nebraska",
      "code": "NE",
      "frequency": "biennial",
      "what_to_file": "Biennial report",
      "state_fee": "$25 online, $30 on paper",
      "due": "January 1 to April 1 of odd-numbered years",
      "if_late": "Dissolution after 60 days",
      "official_site": "https://sos.nebraska.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Nevada",
      "code": "NV",
      "frequency": "annual",
      "what_to_file": "Annual list and business license",
      "state_fee": "$350 ($150 list + $200 license)",
      "due": "End of the formation month",
      "if_late": "$175 in penalties",
      "official_site": "https://www.nvsos.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "New Hampshire",
      "code": "NH",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$100",
      "due": "January 1 to April 1",
      "if_late": "$50 late fee",
      "official_site": "https://www.sos.nh.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "New Jersey",
      "code": "NJ",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$75",
      "due": "End of the formation month",
      "if_late": "No late fee; two missed years put the LLC on the inactive list",
      "official_site": "https://www.njportal.com/DOR/AnnualReports/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": true,
      "annualdesk_page": "https://annualdesk.com/new-jersey-annual-report/"
    },
    {
      "state": "New Mexico",
      "code": "NM",
      "frequency": "none",
      "what_to_file": "No report",
      "state_fee": "—",
      "due": "—",
      "if_late": "Nothing to file; keep a registered agent",
      "official_site": "https://www.sos.nm.gov/business-services/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "New York",
      "code": "NY",
      "frequency": "biennial",
      "what_to_file": "Biennial statement",
      "state_fee": "$9",
      "due": "Formation month, every 2 years",
      "if_late": "Marked past due on state records",
      "official_site": "https://dos.ny.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "North Carolina",
      "code": "NC",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$200 ($203 online)",
      "due": "April 15",
      "if_late": "Dissolution after 60 days",
      "official_site": "https://www.sosnc.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "North Dakota",
      "code": "ND",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$50",
      "due": "November 15",
      "if_late": "$50 late fee",
      "official_site": "https://www.sos.nd.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Ohio",
      "code": "OH",
      "frequency": "none",
      "what_to_file": "No report",
      "state_fee": "—",
      "due": "—",
      "if_late": "Nothing to file; keep a registered agent",
      "official_site": "https://www.ohiosos.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Oklahoma",
      "code": "OK",
      "frequency": "annual",
      "what_to_file": "Annual certificate",
      "state_fee": "$25",
      "due": "Formation anniversary date",
      "if_late": "Loses good standing after 60 days",
      "official_site": "https://www.sos.ok.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Oregon",
      "code": "OR",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$100",
      "due": "Formation anniversary date",
      "if_late": "Dissolution if left unfiled",
      "official_site": "https://sos.oregon.gov/business/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Pennsylvania",
      "code": "PA",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$7",
      "due": "January 1 to September 30",
      "if_late": "From 2027 reports: dissolution 6 months after the deadline",
      "official_site": "https://file.dos.pa.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Rhode Island",
      "code": "RI",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$50",
      "due": "February 1 to May 1",
      "if_late": "$25 late fee",
      "official_site": "https://www.sos.ri.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "South Carolina",
      "code": "SC",
      "frequency": "none",
      "what_to_file": "No report",
      "state_fee": "—",
      "due": "—",
      "if_late": "Nothing to file; keep a registered agent",
      "official_site": "https://sos.sc.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "South Dakota",
      "code": "SD",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$50 online, $55 on paper",
      "due": "Formation month; from 2027 an LLC can choose January 31 instead",
      "if_late": "Dissolution if left unfiled",
      "official_site": "https://sdsos.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Tennessee",
      "code": "TN",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$50 per member ($300 minimum, $3,000 maximum)",
      "due": "April 1 for calendar-year LLCs",
      "if_late": "Dissolution if left unfiled",
      "official_site": "https://sos.tn.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Texas",
      "code": "TX",
      "frequency": "tax instead of report",
      "what_to_file": "Franchise tax Public Information Report to the Comptroller",
      "state_fee": "$0 for most small LLCs (no tax due)",
      "due": "May 15",
      "if_late": "$50 penalty; the right to do business can be forfeited",
      "official_site": "https://comptroller.texas.gov/taxes/franchise/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Utah",
      "code": "UT",
      "frequency": "annual",
      "what_to_file": "Annual renewal",
      "state_fee": "$18",
      "due": "End of the formation month",
      "if_late": "$10 late fee",
      "official_site": "https://corporations.utah.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Vermont",
      "code": "VT",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$45",
      "due": "Within 3 months after the fiscal year ends (March 31)",
      "if_late": "Dissolution if left unfiled",
      "official_site": "https://sos.vermont.gov/corporations/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Virginia",
      "code": "VA",
      "frequency": "annual",
      "what_to_file": "Annual registration fee",
      "state_fee": "$50",
      "due": "End of the formation month",
      "if_late": "$25 penalty",
      "official_site": "https://www.scc.virginia.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Washington",
      "code": "WA",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$70",
      "due": "End of the formation month",
      "if_late": "$25 late fee; dissolution after 120 days",
      "official_site": "https://ccfs.sos.wa.gov/",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": true,
      "annualdesk_page": "https://annualdesk.com/washington-annual-report/"
    },
    {
      "state": "West Virginia",
      "code": "WV",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$25",
      "due": "January 1 to June 30",
      "if_late": "$50 late fee",
      "official_site": "https://business4.wv.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Wisconsin",
      "code": "WI",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$25 online, $40 on paper",
      "due": "End of the quarter of the formation date",
      "if_late": "Loses good standing; dissolution after a year",
      "official_site": "https://dfi.wi.gov/",
      "checked_on_state_site": "",
      "annualdesk_files_it": false,
      "annualdesk_page": ""
    },
    {
      "state": "Wyoming",
      "code": "WY",
      "frequency": "annual",
      "what_to_file": "Annual report",
      "state_fee": "$60 minimum (license tax on Wyoming assets)",
      "due": "First day of the formation month",
      "if_late": "Dissolution about 60 days after the due date",
      "official_site": "https://wyobiz.wyo.gov/Business/AnnualReport.aspx",
      "checked_on_state_site": "2026-11-12",
      "annualdesk_files_it": true,
      "annualdesk_page": "https://annualdesk.com/wyoming-annual-report/"
    }
  ]
}