Annual Report Due Dates and Fees by State — LLC Guide
Annual report requirements vary by state. Most states require LLCs to file once per year or once every two years to maintain active status; six states have no annual report requirement for LLCs at all. Fees range from $0 (Idaho, Minnesota, Mississippi) to $500 or more (Massachusetts). Missing your deadline results in late fees and loss of good standing — which can affect your ability to enter contracts, open bank accounts, or operate in other states. Your exact due date is in your ZenBusiness dashboard under Compliance.
States With No Annual Report Requirement for LLCs
Six states do not require a standard annual report from LLCs. Note that some still require a related tax filing:
| State | What You File Instead |
|---|---|
| Alabama | Business Privilege Tax return (due April 15, separate from Secretary of State) |
| Arizona | No filing required |
| Missouri | No filing required |
| New Mexico | No filing required |
| Ohio | No filing required |
| South Carolina | No filing required (unless taxed as a corporation) |
Even in no-report states, you must maintain a registered agent and remain in good standing with your state. Alabama's Business Privilege Tax is filed with the Department of Revenue, not the Secretary of State, and has its own penalties for non-filing.
Annual Report Due Dates by State
Fees and deadlines are subject to change. Verify current requirements at your state's Secretary of State website before filing.
Key to "Due Date" column: "Anniversary month" means due in the same month you originally formed your LLC each year. "Anniversary date" means due on the exact day. "Fixed" means a set calendar date regardless of when you formed.
| State | Frequency | Due Date | Filing Fee (LLC) |
|---|---|---|---|
| Alabama | No report | N/A — Business Privilege Tax April 15 | N/A |
| Alaska | Biennial | January 2 (varies by registration year) | $100 |
| Arizona | No report | N/A | N/A |
| Arkansas | Annual | May 1 | $150 |
| California | Biennial | Last day of anniversary month | $20 |
| Colorado | Annual | Anniversary month-end | $25 |
| Connecticut | Annual | March 31 | $80 |
| Delaware | Annual | June 1 (franchise tax) | $300 |
| Florida | Annual | May 1 | $138.75 |
| Georgia | Annual | April 1 | $50 |
| Hawaii | Annual | End of anniversary quarter | $12.50 |
| Idaho | Annual | Anniversary month-end | $0 |
| Illinois | Annual | Before anniversary month | $75 |
| Indiana | Biennial | Anniversary month-end | $32 |
| Iowa | Biennial | April 1 (odd years) | $30 |
| Kansas | Biennial | April 15 | $100 |
| Kentucky | Annual | June 30 | $15 |
| Louisiana | Annual | Formation anniversary date | $30 |
| Maine | Annual | June 1 | $85 |
| Maryland | Annual | April 15 | $300 |
| Massachusetts | Annual | Formation anniversary date | $500 |
| Michigan | Annual | February 15 | $25 |
| Minnesota | Annual | December 31 | $0 |
| Mississippi | Annual | April 15 | $0 |
| Missouri | No report | N/A | N/A |
| Montana | Annual | April 15 | $20 |
| Nebraska | Biennial | April 1 (odd years) | $25 |
| Nevada | Annual | Anniversary month-end | $350 ($150 list + $200 license) |
| New Hampshire | Annual | April 1 | $100 |
| New Jersey | Annual | Month before anniversary month | $75 |
| New Mexico | No report | N/A | N/A |
| New York | Biennial | Anniversary month-end | $9 |
| North Carolina | Annual | April 15 | $200 (mail) / $203 (online) |
| North Dakota | Annual | November 15 | $50 |
| Ohio | No report | N/A | N/A |
| Oklahoma | Annual | Formation anniversary date | $25 |
| Oregon | Annual | Formation anniversary date | $100 |
| Pennsylvania | Annual | September 30 | $7 |
| Rhode Island | Annual | May 1 | $50 |
| South Carolina | No report | N/A | N/A |
| South Dakota | Annual | Day before anniversary month | $50 |
| Tennessee | Annual | April 1 (calendar year LLCs) | $300 minimum |
| Texas | Annual | May 15 (franchise tax report) | $0 (tax may apply) |
| Utah | Annual | Anniversary month-end | $18 |
| Vermont | Annual | March 31 | $45 |
| Virginia | Annual | Anniversary month-end | $50 |
| Washington | Annual | Anniversary month-end | $71 (online) |
| West Virginia | Annual | July 1 | $25 |
| Wisconsin | Annual | Anniversary quarter-end | $25 |
| Wyoming | Annual | Anniversary month-start | $60 minimum |
State-by-State Notes
Several states have requirements that don't fit neatly into the table:
Texas — Does not use a traditional Secretary of State annual report. Instead, LLCs file a Franchise Tax Public Information Report with the Texas Comptroller by May 15. No fee for the report itself, but franchise tax may be owed if revenue exceeds the no-tax-due threshold (~$2.47M in 2024). File at the Texas Comptroller's eSystems portal, not the SOS.
Delaware — The $300 "annual report" is technically an Alternative Entity Tax (franchise tax) rather than an informational filing. Due June 1 each year. Delaware is common for formations but the ongoing franchise tax is significant. Corporations have a separate March 1 deadline with different (sometimes much higher) fees.
Nevada — Two separate filings combined: the Annual List of Members ($150) and the State Business License renewal ($200). Total $350/year. Due in anniversary month.
Tennessee — Fee is $50 per member per year, with a $300 minimum and $3,000 cap. Most single-member LLCs pay $300. Due April 1 for calendar-year LLCs.
Massachusetts — The $500 annual fee is the highest in the country for a standard annual report. Due on your formation anniversary date each year. An additional $20 electronic filing fee applies online.
California — The Statement of Information is biennial (every 2 years) at $20. However, California also imposes an $800 annual minimum franchise tax on all LLCs regardless of revenue — this is separate from and in addition to the Statement of Information fee and is paid to the Franchise Tax Board.
New York — Biennial Statement costs $9 every two years. However, New York LLCs formed after January 1, 2023, must complete a 60-day publication requirement (notice in two newspapers, approved by the county clerk) within 120 days of formation. Failure to publish results in suspension of the LLC's authority to do business.
Indiana — Biennial report due in anniversary month. Online fee $32; paper $50. The biennial cycle means you only file every other year.
Alaska — Biennial report. Whether you file in odd or even years depends on whether your LLC was registered in an odd or even year.
Pennsylvania — Annual reporting is a relatively new requirement for LLCs (began 2024). The $7 fee is one of the lowest in the country. Due September 30 each year.
Idaho — Annual report is free ($0). Due in anniversary month. One of the easiest and cheapest compliance states.
Minnesota — Annual renewal is free if filed online by December 31. LLCs that miss the December 31 deadline are administratively dissolved on January 1 — faster and harsher than most states.
Wyoming — Minimum fee of $60 for LLCs with Wyoming assets of $300,000 or less. Larger LLCs pay $0.0002 of Wyoming asset value. Due on the first day of the anniversary month (not the end of the month — earlier than most states).
How to Find Your Exact Due Date
In your ZenBusiness dashboard:
1. Log in at zenbusiness.com
2. Navigate to Compliance in the main navigation
3. Your upcoming annual report deadline, filing status, and state-specific requirements are shown in the Compliance section
Your dashboard date reflects your specific LLC's formation date and state, not just a generic state deadline. Anniversary-based states calculate from your actual formation date, not the first of the month.
If you have Worry-Free Compliance: ZenBusiness monitors your deadline and will notify you 60–90 days before it's due. The report is filed on your behalf — you don't need to track the state deadline or navigate the state's filing portal.
What Happens If You Miss the Deadline
Consequences escalate the longer you wait:
Immediate: Late fee added on top of standard filing fee. Most states charge a flat late fee; a few charge per-day penalties.
30–90 days late: Loss of good standing status. This means:
- You may not be able to open business bank accounts or get business credit
- You cannot legally operate in states where you're registered as a foreign LLC
- Contracts signed while not in good standing may be voidable
6–12+ months late: Administrative dissolution. Your LLC loses its legal existence. You will need to reinstate it (by filing all missing reports, paying all fees and penalties) or form a new LLC entirely. See How to Reinstate a Dissolved LLC for the reinstatement process.
ZenBusiness Worry-Free Compliance
Worry-Free Compliance is a ZenBusiness subscription service that:
- Monitors your annual report deadline for your state
- Files your annual report on your behalf before the deadline
- Notifies you when action is needed
- Includes amendment filings if your business address or ownership changes
You still pay the state's filing fee (not included in the subscription cost), but the service handles all the paperwork and deadline tracking.
To add or check your Worry-Free Compliance enrollment, log in at zenbusiness.com → Compliance.
Frequently Asked Questions
My state has an anniversary-based due date — when exactly is my deadline?
Anniversary-based due dates are calculated from your LLC's original formation date (the date the state approved your filing). For example, if your LLC was approved on March 15 and your state says "annual report due in anniversary month," your deadline is March 31 of each subsequent year. If your state says "due on anniversary date," your deadline is March 15 each year. Check your dashboard for your specific date.
Is the annual report fee separate from my ZenBusiness plan fee?
Yes. Annual report filing fees are charged by your state government — they go to the state's Secretary of State office, not to ZenBusiness. ZenBusiness plan fees and Worry-Free Compliance subscription fees are separate from state filing fees. If ZenBusiness files your annual report on your behalf, you will be billed for the state's filing fee in addition to your service subscription.
Do I need to file a federal annual report?
No. There is no federal annual report for LLCs. Annual reports are state-level obligations only. At the federal level, LLCs file income tax returns (Schedule C for single-member, Form 1065 for multi-member, or Form 1120-S if taxed as an S-corp) — but these are tax filings, not annual reports.
I formed my LLC mid-year. When is my first annual report due?
It depends on your state. Some states require your first annual report within 90 days of formation. Others waive the first year and start the requirement in the following calendar year. A few use strict anniversary-based timing. Your ZenBusiness dashboard will display your first due date once your formation is confirmed. When in doubt, check directly with your state's Secretary of State.
Does a biennial state mean I pay half as much over time?
You pay the filing fee every two years instead of every year, so yes — biennial states are generally cheaper per year on a fee basis. However, the fee is still due in the biennial year, and failing to file in that year has the same consequences as missing an annual deadline in annual states.
What's the difference between an annual report and a tax return?
These are completely separate filings to separate agencies. An annual report goes to your state's Secretary of State and confirms your LLC's current contact information and keeps you in good standing. A tax return (federal Schedule C, Form 1065, or Form 1120-S) goes to the IRS and reports your business income and expenses. Some states also have their own state income or franchise tax return, which is similarly separate from the Secretary of State annual report. All three can be due in the same year and require separate filings.
Track your deadline: Log in to zenbusiness.com → Compliance to see your specific state's requirements and due date. Contact ZenBusiness support with questions.