⚠️ Missing deadlines can dissolve your LLC
Most states will administratively dissolve your LLC if you miss annual report filings. Dissolution means you lose liability protection immediately — personal assets become exposed. California additionally charges an $800 minimum franchise tax even if you have zero revenue. Always know your state's deadlines.
Annual Report Requirements by State
Due dates, filing fees, and where to file for all 50 states. Updated for 2026.
| State | Report Required | Annual Fee | Due Date | Filed With | Late Penalty |
|---|---|---|---|---|---|
| Alabama | Yes | $100 | April 15 | Secretary of State | $50 + dissolution |
| Alaska | Yes (Biennial) | $100 | Jan 2 (odd years) | CBPL | $37.50/month |
| Arizona | No Annual Report | $0 | N/A | N/A | N/A |
| Arkansas | Yes | $150 | May 1 | Secretary of State | $25 late fee |
| California | Yes (Biennial) | $800 franchise tax + $20 report | Within 90 days of formation, then every 2 years | Secretary of State + FTB | $200+ penalties + $800 minimum tax |
| Colorado | Yes | $10 | Anniversary month | Secretary of State | $50 late fee |
| Connecticut | Yes | $80 | March 31 | Secretary of State | $50 late fee |
| Delaware | Yes | $300 | June 1 | Division of Corporations | $200 + interest |
| Florida | Yes | $138.75 | May 1 | Division of Corporations | $400 late fee after Sept 1 |
| Georgia | Yes | $50 | April 1 | Secretary of State | $25 late + dissolution risk |
| Hawaii | Yes | $15 | Anniversary quarter | Dept. of Commerce | $20/month |
| Idaho | Yes | $0 (free!) | Last day of anniversary month | Secretary of State | $30 late fee |
| Illinois | Yes | $75 | Anniversary month | Secretary of State | $100 penalty |
| Indiana | Yes (Biennial) | $30 | Last day of anniversary month (even years) | Secretary of State | $30 late fee |
| Iowa | Yes (Biennial) | $30 | April 1 (odd years) | Secretary of State | $45 late fee |
| Kansas | Yes | $55 | April 15 | Secretary of State | $40 late fee |
| Kentucky | Yes | $15 | June 30 | Secretary of State | $75 late fee |
| Louisiana | Yes | $35 | Anniversary date | Secretary of State | $30 + dissolution |
| Maine | Yes | $85 | June 1 | Secretary of State | $50 + dissolution |
| Maryland | Yes | $300 | April 15 | Dept. of Assessments | $30 per year unpaid |
| Massachusetts | Yes | $520 | Anniversary date | Secretary of State | Late filing not allowed — must file before dissolution |
| Michigan | Yes | $25 | February 15 | LARA | $50 late fee |
| Minnesota | Yes | $0 (free!) | December 31 | Secretary of State | $25 + dissolution risk |
| Mississippi | Yes | $0 (free!) | April 15 | Secretary of State | $50 + dissolution |
| Missouri | No Annual Report | $0 | N/A | N/A | N/A |
| Montana | Yes | $15 | April 15 | Secretary of State | $15 + dissolution |
| Nebraska | Yes (Biennial) | $13+ | April 1 (odd years) | Secretary of State | $25 + publication required |
| Nevada | Yes | $200 | Last day of anniversary month | Secretary of State | $75 late fee + revocation |
| New Hampshire | Yes | $100 | April 1 | Secretary of State | $50 late fee |
| New Jersey | Yes | $75 | Anniversary month | Div. of Revenue | $200 reinstatement fee |
| New Mexico | No Annual Report | $0 | N/A | N/A | N/A |
| New York | Yes (Biennial) | $9 | Anniversary month (odd/even years based on formation) | Secretary of State | $25 late fee |
| North Carolina | Yes | $200 | April 15 | Secretary of State | $200 + dissolution |
| North Dakota | Yes | $50 | November 15 | Secretary of State | $50 late fee |
| Ohio | No Annual Report | $0 | N/A | N/A | N/A |
| Oklahoma | Yes | $25 | Anniversary date | Secretary of State | $10/month |
| Oregon | Yes | $100 | Anniversary month | Secretary of State | $50 late fee |
| Pennsylvania | Yes (Decennial) | $70 | Every 10 years | Dept. of State | Dissolution |
| Rhode Island | Yes | $50 | November 1 | Dept. of State | $50 late fee |
| South Carolina | No Report (but fee) | $0 | N/A | N/A | N/A |
| South Dakota | Yes | $50 | Anniversary month | Secretary of State | $50 late fee |
| Tennessee | Yes | $300 minimum | April 1 | Secretary of State | $75 + dissolution |
| Texas | Yes | Franchise tax based on revenue | May 15 | Comptroller of Public Accounts | 5-10% penalty + interest |
| Utah | Yes | $18 | Anniversary month | Div. of Corporations | $10 + dissolution |
| Vermont | Yes | $35 | March 15 | Secretary of State | $25 late fee |
| Virginia | Yes | $50 | Last day of anniversary month | State Corporation Commission | $25 + automatic cancellation |
| Washington | Yes | $71 | Anniversary month | Secretary of State | $25 late fee |
| West Virginia | Yes | $25 | July 1 | Secretary of State | $50 + dissolution |
| Wisconsin | Yes | $25 | Anniversary quarter | Dept. of Financial Institutions | $40 late fee |
| Wyoming | Yes | $52 minimum (0.0002% of assets) | Anniversary month | Secretary of State | $50 + dissolution after 60 days |
💡 States With No Annual Report Requirement
Arizona, Missouri, New Mexico, and Ohio have no annual report or state LLC fee. However, you still need to maintain a registered agent and may have other state tax obligations. Always verify with your state's Secretary of State website.
The LLC Compliance Checklist
Print this out and review it quarterly. Most LLC compliance failures happen from simple oversight, not malicious intent.
Annual Tasks
File your annual report — due dates vary by state (see table above). Set a calendar reminder 60 days before.
Pay state annual fees — never let these lapse. Even if your business had no revenue.
Renew registered agent — confirm your registered agent's address is current and their service is renewed.
File federal/state tax returns — single-member LLCs: Schedule C. Multi-member: Form 1065 + K-1s.
Review your operating agreement — update it if ownership, management, or business activities changed.
Renew business licenses — city, county, and state-specific licenses vary. Check your original application for renewal dates.
Reconcile business bank accounts — separate from personal. Commingling funds can pierce the corporate veil.
One-Time Setup
Open a dedicated business bank account — never use your personal account for business. This is the most important thing you can do to protect the LLC shield.
Get a business EIN — even single-member LLCs benefit from a separate EIN from their SSN. Free from IRS.gov.
Create or update operating agreement — required for bank accounts in most states. Defines ownership percentages and rules.
Set up registered agent — required in every state. Use your own address or a service.
Get required business licenses — check with your city/county clerk and your state's business license portal.
Set up business insurance — general liability at minimum. Professional liability if you give advice. Commercial auto if using vehicles for business.
Ongoing Best Practices
Track all business income and expenses — use QuickBooks, Wave (free), or even a simple spreadsheet. Mixes create tax and legal problems.
Pay yourself properly — single-member LLC: owner draws are fine. S-Corp election: must pay yourself a "reasonable salary."
Sign contracts as the LLC — always sign "[Your Name], Member of [LLC Name], LLC" — never just your personal name. Mistakes here expose you personally.
Keep registered agent info current — if your RA moves or changes, update with the state immediately. Lawsuits served to old addresses can result in default judgments.
Document major decisions — in writing. Even informal email chains help. Multi-member LLCs should pass written resolutions for significant actions.
Registered Agent: Your Options
Every LLC needs a registered agent with a physical address in the state of formation. Here's how to choose.
Be Your Own Registered Agent
Use your own address. Only works if you have a physical address (not PO Box) in your state of formation.
- No annual cost
- You control timing of documents
- Works if you're always at your address
- Your address becomes public record
- If you travel frequently, you may miss documents
- Lawsuits can be served to you publicly
Hire a Registered Agent Service
Most popular option. Professional service maintains your registered agent address, scans documents, and alerts you immediately.
- Your personal address stays private
- Document scanning and email alerts
- Never miss critical legal documents
- Handles multi-state foreign registrations
- Northwest Registered Agent, ZenBusiness, Registered Agents Inc
Use Your Attorney or CPA
Your existing legal or accounting professional can serve as registered agent. Premium option with direct professional oversight.
- Your advisor receives documents immediately
- Can respond to legal matters promptly
- Professional privacy protection
- Higher annual cost
- Best for high-liability businesses