LLC Annual Report: What It Is, When It’s Due, and How to File in Every State (2026)
A complete guide to LLC annual reports — state-by-state deadlines, filing fees, what happens if you miss the deadline, and how to stay compliant without losing your LLC’s good standing.
Annual Report Facts
The LLC annual report is a state compliance filing — it confirms your LLC’s contact information and keeps your registration active. It is completely separate from your federal tax return (Schedule C or Form 1065) and any state income tax return. You must file both the annual report AND your tax returns. Missing either has serious consequences.
What is an LLC Annual Report?
An LLC annual report is a state-mandated filing that confirms your LLC’s basic registration information is current. It is filed with your state’s Secretary of State (or equivalent agency) and typically includes your LLC’s name, registered agent, principal office address, and the names of members or managers.
The annual report is a compliance requirement — it keeps your LLC in “good standing” with the state. An LLC not in good standing cannot legally conduct business, enter contracts, or obtain business licenses in that state. In most states, failure to file eventually leads to administrative dissolution — the state cancels your LLC registration.
Different states call this filing by different names: Annual Report, Statement of Information (California), Annual Statement, Biennial Report, or Periodic Report. The function is the same regardless of the name.
What an Annual Report Contains
Most state annual reports require the following information:
- LLC name — must match the registered name exactly
- Principal office address — the main business address (can be a home address)
- Registered agent name and address — the person/company authorized to receive legal documents
- Member/manager names and addresses — some states require all members; others only require managers
- Business purpose — a brief description of what the LLC does (often optional)
- Signature — an authorized member or manager must sign
The annual report does NOT require financial information — no revenue, expenses, or tax data. It is purely a contact information update.
LLC Annual Report Deadlines and Fees by State (2026)
| State | Due Date | Fee | Frequency |
|---|---|---|---|
| Alabama | April 15 | $50–$200 | Annual |
| Alaska | Jan 2 (biennial) | $100 | Biennial |
| Arizona | No annual report | $0 | None |
| California | Within 90 days of formation, then biennial | $20 + $800 min tax | Biennial (Statement of Info) |
| Colorado | Anniversary month | $10 | Annual |
| Delaware | June 1 | $300 | Annual |
| Florida | May 1 | $138.75 | Annual |
| Georgia | April 1 | $50 | Annual |
| Illinois | Anniversary month | $75 | Annual |
| New Mexico | No annual report | $0 | None |
| New York | Biennial (anniversary) | $9 | Biennial |
| Ohio | No annual report | $0 | None |
| Texas | May 15 | No income tax (franchise tax) | Annual |
| Wyoming | Anniversary month | $60 | Annual |
Note: States with no annual report requirement (Arizona, New Mexico, Ohio) still require LLCs to maintain a registered agent and may have other periodic filing requirements.
How to File Your LLC Annual Report
- Go to your state’s Secretary of State website — Most states have an online filing portal. Search “[your state] Secretary of State LLC annual report” to find it.
- Look up your LLC — Enter your LLC name or registration number to find your filing record.
- Review and update information — Confirm your registered agent, address, and member information is current. Update anything that has changed.
- Pay the filing fee — Most states accept credit cards online. Fees range from $9 (New York) to $800 (California minimum tax).
- Submit and save confirmation — Save or print the confirmation number. Some states mail a certificate; others only provide an online record.
Most LLCs are dissolved not because of business failure but because the owner forgot to file the annual report. Set a recurring calendar reminder 30 days before your state’s deadline. If you use a registered agent service, they typically send email reminders as well.
What Happens If You Miss the Annual Report Deadline?
Missing the annual report deadline triggers a cascade of consequences that get progressively worse:
How to Reinstate a Dissolved LLC
If your LLC was administratively dissolved for failure to file the annual report, you can typically reinstate it by:
- Filing all past-due annual reports
- Paying all past-due fees plus late penalties
- Filing a reinstatement application with your state
- Paying the reinstatement fee ($50–$500 depending on state)
Reinstatement is generally available for 2–5 years after dissolution, depending on the state. After that window, you may need to form a new LLC entirely. Important: any contracts, licenses, or bank accounts opened while the LLC was dissolved may be void or voidable.
BOI Report vs Annual Report: What’s the Difference?
| Factor | BOI Report (FinCEN) | Annual Report (State) |
|---|---|---|
| Filed With | Federal (FinCEN/Treasury) | State Secretary of State |
| Purpose | Anti-money laundering disclosure | Keep LLC registration active |
| Frequency | Once (update when ownership changes) | Annual or biennial |
| Fee | Free | $9–$800 |
| Penalty for Missing | $591/day civil + criminal | $50–$500 + dissolution |
| Where to File | FinCEN.gov/boi | Your state’s SOS website |
Compliance Is the Foundation — Tax Strategy Is the Multiplier
Staying compliant with annual reports and BOI filings keeps your LLC alive. But the real money is in the tax strategy built on top of that foundation. Uncle Kam’s MERNA™ Method combines S Corp election, accountable plans, retirement contributions, and advanced deductions to save LLC owners $10,000–$80,000+ per year — on top of the liability protection your LLC already provides.
Frequently Asked Questions
No — they are completely different filings. The annual report is a state compliance filing that confirms your LLC’s contact information and keeps your registration active. It contains no financial information. Your tax return (Schedule C for single-member LLCs, Form 1065 for multi-member LLCs) is a separate federal (and state) filing that reports income and calculates taxes owed. You must file both.
Three states do not require annual reports for LLCs: Arizona, New Mexico, and Ohio. However, these states still require LLCs to maintain a registered agent and may have other periodic filing requirements. New Mexico and Ohio are popular for LLC formation partly because of the reduced compliance burden.
Missing the annual report deadline results in: (1) Late filing penalties ($50–$500), (2) Loss of good standing status — you cannot legally conduct business, obtain licenses, or enter contracts, (3) Administrative dissolution — the state cancels your LLC registration, eliminating your liability protection. Reinstatement is possible but requires paying all past-due fees plus a reinstatement fee.
Yes — virtually all states now offer online filing through the Secretary of State’s website. Online filing is faster, cheaper (some states charge less for online vs paper), and provides immediate confirmation. Search “[your state] Secretary of State LLC annual report” to find your state’s online portal.
Yes — the annual report requirement applies to all LLCs regardless of the number of members. Single-member LLCs, multi-member LLCs, and LLCs with S Corp elections all must file annual reports in states that require them. The only exception is if your state does not require annual reports (Arizona, New Mexico, Ohio).
Frequently Asked Questions
An LLC annual report (also called an annual statement, annual renewal, or information report depending on the state) is a filing that updates the state on your LLC’s current information: registered agent, principal office address, members/managers, and sometimes financial information. It’s not a financial report — it’s a compliance filing to keep your LLC in good standing.
Most states require annual reports, but not all. States that do NOT require annual reports: New Mexico, Ohio, Missouri, Mississippi, and a few others. States with biennial reports (every 2 years): California (Statement of Information), New York (biennial statement). Check your state’s Secretary of State website for your specific requirements.
Annual report fees vary widely by state: $0 (New Mexico, Ohio), $25 (Missouri), $50 (Wyoming, Delaware), $100 (Florida), $138.75 (California Statement of Information), $300 (Massachusetts). Some states also charge franchise taxes in addition to the annual report fee. Total annual compliance costs range from $0 to $800+ depending on state.
Due dates vary by state. Common patterns: anniversary of formation date (many states), January 1 (Delaware), April 1 (Florida), May 15 (Texas PIR), June 1 (Maryland), by end of the month of formation anniversary (California). Missing the deadline typically results in late fees ($25–$100) and eventually administrative dissolution if not corrected.
Consequences of missing the annual report deadline: (1) Late fees ($25–$100 in most states), (2) Loss of ‘good standing’ status, (3) Inability to obtain certificates of good standing (needed for bank accounts, contracts, and business licenses), (4) Administrative dissolution if the LLC remains delinquent for 1–3 years. Most states allow reinstatement after dissolution, but it requires paying back fees and penalties.
Most states allow online filing through the Secretary of State’s website. You’ll need: your LLC name and state registration number, current registered agent information, principal office address, names of members or managers, and payment for the filing fee. The process typically takes 10–15 minutes. Some states mail paper forms; online filing is always faster and more reliable.
No. An LLC annual report is a state compliance filing that updates your LLC’s information with the state. It has nothing to do with federal or state taxes. Your LLC tax obligations are separate: federal income tax (Schedule C, Form 1065, or Form 1120-S depending on your tax election) and state income tax returns. Confusing these two is a common mistake.
A certificate of good standing (also called a certificate of existence or certificate of status) is an official document from the state confirming that your LLC is properly registered and current on all filings and fees. It’s required for: opening business bank accounts, applying for business loans, entering major contracts, registering as a foreign LLC in another state, and some business licenses.
Most states do not offer extensions for annual reports. A few states (California, New York) allow extensions in limited circumstances. The best approach: set a calendar reminder 30 days before your annual report due date. If you miss the deadline, file as soon as possible to minimize late fees and prevent administrative dissolution.
Annual report due dates vary by state. Common patterns: anniversary of formation date (many states), January 1 (Florida, Georgia), April 15 (California Statement of Information), March 1 (Delaware). Check your state's secretary of state website for your specific deadline. Missing the deadline typically results in late fees of $25–$100 or more.
Annual report fees vary significantly by state: Wyoming ($60), Delaware ($300 minimum), California ($20 for Statement of Information + $800 franchise tax), Florida ($138.75), New York ($9). Most states charge between $25 and $150. The fee is tax-deductible as a business expense.
Most states charge a late fee if you miss the deadline, typically $25–$100. If you continue to miss filings, the state may administratively dissolve your LLC. Once dissolved, your LLC name may become available to others and you lose liability protection. Most states allow you to reinstate a dissolved LLC by filing past-due reports and paying fees.
Most LLC annual reports require: (1) LLC name and state registration number, (2) principal business address, (3) registered agent name and address, (4) names and addresses of members or managers, (5) brief description of business activity, and (6) signature of an authorized member or manager. Some states also require a filing fee payment.
No. An annual report is filed every year. A biennial report is filed every two years. Some states (like Pennsylvania and Nebraska) require biennial reports instead of annual reports. The content is similar — both update your LLC's contact information and confirm the business is active — but the filing frequency differs.