State Filing Calendar
Annual report due dates and costs for all 50 states + DC with deadline reminders.
# Annual Business Filing Requirements: State-by-State Guide
Here's a question that trips up thousands of business owners every year: when is your state annual report due?
If you don't know the answer immediately, you're not alone. And that's a problem, because missing your state annual report deadline can result in administrative dissolution — your business gets shut down by the state, loses its legal protections, and can't operate until you jump through expensive hoops to get reinstated.
Every state has different requirements, different deadlines, and different penalties. Some states want their annual reports by the anniversary of incorporation. Others want them by December 31. Some charge $25. Others charge $800.
This guide breaks down the annual filing requirements for every state, plus what happens when you miss deadlines and how to get back in good standing.
What Are Annual Reports?
Annual reports are informational filings that states require to keep your business in good standing. They're not financial reports — they're administrative documents that update the state on basic business information.
Typical Information Required
- Current business address (registered office)
- Current mailing address (if different)
- Registered agent name and address
- Directors and officers (corporations) or members and managers (LLCs)
- Business purpose (sometimes)
- Number of authorized shares (corporations)
What Annual Reports Are NOT
- Financial statements — states don't typically require income statements or balance sheets
- Tax returns — these are separate from income tax filings
- Operating agreements — internal business documents aren't filed
Universal Consequences of Missing Annual Reports
Regardless of state, failing to file annual reports leads to:
1. Administrative Dissolution / Revocation
The state terminates your business entity's legal existence. This means:
- Loss of limited liability protection
- Inability to sue or defend lawsuits
- Inability to enter contracts in the business name
- Banks may freeze business accounts
- Difficulty with vendors and customers
2. Reinstatement Requirements
To get back in good standing:
- File all missing annual reports
- Pay all late fees and penalties
- Pay reinstatement fees (often $100-$500+)
- Wait for state processing (can take weeks)
3. Ongoing Complications
Even after reinstatement:
- Some states consider the entity to have been "non-existent" during the dissolution period
- Contracts and business activities during dissolution may be invalid
- Personal liability exposure during the dissolution period
State-by-State Annual Report Requirements
*Note: This information is current as of 2026. Always verify with your specific state as requirements change frequently.*
Alabama
Entity Types: Corporations, LLCs
Due Date: Before May 1 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $100
Alaska
Entity Types: Corporations, LLCs
Due Date: January 2 (by close of business)
Cost: Corporations $50, LLCs $50
Late Penalty: $25
Arizona
Entity Types: Corporations, LLCs
Due Date: Varies by entity type and formation month
Cost: Corporations $15, LLCs $0 (no annual report required for LLCs)
Late Penalty: $100
Arkansas
Entity Types: Corporations, LLCs
Due Date: May 1 annually
Cost: Corporations $50, LLCs $50
Late Penalty: $300
California
Entity Types: Corporations, LLCs
Due Date: Varies (15th day of 5th month after tax year end)
Cost: Corporations minimum $25, LLCs $20
Franchise Tax: LLCs $800 minimum, Corporations graduated based on income
Late Penalty: $250
Colorado
Entity Types: Corporations, LLCs
Due Date: First day of anniversary month
Cost: Corporations $5, LLCs $10
Late Penalty: $100
Connecticut
Entity Types: Corporations, LLCs
Due Date: March 31 annually
Cost: Corporations $100, LLCs $20
Late Penalty: $50
Delaware
Entity Types: Corporations, LLCs
Due Date: March 1 annually
Cost: Corporations $50, LLCs $300
Franchise Tax: Corporations minimum $175, LLCs $300
Late Penalty: $125
Florida
Entity Types: Corporations, LLCs
Due Date: May 1 annually
Cost: Corporations $61.25, LLCs $50
Late Penalty: $150
Georgia
Entity Types: Corporations, LLCs
Due Date: April 1 annually
Cost: Corporations $25, LLCs $50
Late Penalty: $50
Hawaii
Entity Types: Corporations, LLCs
Due Date: March 31 annually
Cost: Corporations $25, LLCs $15
Late Penalty: $25
Idaho
Entity Types: Corporations, LLCs
Due Date: Last day of anniversary month
Cost: Corporations $30, LLCs $30
Late Penalty: $50
Illinois
Entity Types: Corporations, LLCs
Due Date: First day of anniversary month (LLCs), 15th day of 3rd month after year-end (Corporations)
Cost: Corporations $25, LLCs $75
Late Penalty: $100
Indiana
Entity Types: Corporations, LLCs
Due Date: July 1 annually
Cost: Corporations $30, LLCs $50
Late Penalty: $30
Iowa
Entity Types: Corporations, LLCs
Due Date: April 1 annually
Cost: Corporations $60, LLCs $45
Late Penalty: $100
Kansas
Entity Types: Corporations, LLCs
Due Date: July 15 annually
Cost: Corporations $40, LLCs $50
Late Penalty: $20
Kentucky
Entity Types: Corporations, LLCs
Due Date: June 30 annually
Cost: Corporations $15, LLCs $15
Late Penalty: $10
Louisiana
Entity Types: Corporations, LLCs
Due Date: Anniversary of incorporation/formation
Cost: Corporations $25, LLCs $35
Late Penalty: $100
Maine
Entity Types: Corporations, LLCs
Due Date: June 1 annually
Cost: Corporations $60, LLCs $85
Late Penalty: $50
Maryland
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $100, LLCs $100
Late Penalty: $100
Massachusetts
Entity Types: Corporations, LLCs
Due Date: March 31 annually (LLCs), 15th day of 3rd month after year-end (Corporations)
Cost: Corporations $100, LLCs $500
Late Penalty: $25
Michigan
Entity Types: Corporations, LLCs
Due Date: February 15 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $50
Minnesota
Entity Types: Corporations, LLCs
Due Date: December 31 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $25
Mississippi
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $100
Missouri
Entity Types: Corporations, LLCs
Due Date: August 31 annually (LLCs), 15th day of 4th month after year-end (Corporations)
Cost: Corporations $25, LLCs $45
Late Penalty: $25
Montana
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $15, LLCs $20
Late Penalty: $20
Nebraska
Entity Types: Corporations, LLCs
Due Date: March 1 annually (Corporations), April 1 annually (LLCs)
Cost: Corporations $27, LLCs $26
Late Penalty: $25
Nevada
Entity Types: Corporations, LLCs
Due Date: Last day of anniversary month
Cost: Corporations $100, LLCs $150
Late Penalty: $100
New Hampshire
Entity Types: Corporations, LLCs
Due Date: April 1 annually
Cost: Corporations $100, LLCs $100
Late Penalty: $25
New Jersey
Entity Types: Corporations, LLCs
Due Date: March 15 annually
Cost: Corporations $50, LLCs $50
Late Penalty: $50
New Mexico
Entity Types: Corporations, LLCs
Due Date: March 15 annually (LLCs), 15th day of 3rd month after year-end (Corporations)
Cost: Corporations $25, LLCs $50
Late Penalty: $100
New York
Entity Types: Corporations, LLCs
Due Date: Varies by entity type
Cost: Corporations $25, LLCs $9 (if filed online)
Late Penalty: $25
North Carolina
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $25, LLCs $200
Late Penalty: $50
North Dakota
Entity Types: Corporations, LLCs
Due Date: August 1 annually (LLCs), November 15 annually (Corporations)
Cost: Corporations $25, LLCs $50
Late Penalty: $25
Ohio
Entity Types: Corporations, LLCs
Due Date: May 1 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $25
Oklahoma
Entity Types: Corporations, LLCs
Due Date: July 1 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $100
Oregon
Entity Types: Corporations, LLCs
Due Date: Anniversary of incorporation/formation
Cost: Corporations $50, LLCs $50
Late Penalty: $100
Pennsylvania
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $25, LLCs $70
Late Penalty: $250
Rhode Island
Entity Types: Corporations, LLCs
Due Date: September 1 annually (LLCs), March 15 annually (Corporations)
Cost: Corporations $25, LLCs $50
Late Penalty: $100
South Carolina
Entity Types: Corporations, LLCs
Due Date: April 1 annually
Cost: Corporations $10, LLCs $10
Late Penalty: $100
South Dakota
Entity Types: Corporations, LLCs
Due Date: August 1 annually
Cost: Corporations $25, LLCs $50
Late Penalty: $25
Tennessee
Entity Types: Corporations, LLCs
Due Date: Before the 15th day of 4th month after year-end
Cost: Corporations $10, LLCs $50
Late Penalty: $50
Texas
Entity Types: Corporations, LLCs
Due Date: May 15 annually
Cost: Corporations $0 (no annual report), LLCs $0 (no annual report)
Franchise Tax: Based on revenue (no tax for entities under $1.23M revenue)
Late Penalty: Varies
Utah
Entity Types: Corporations, LLCs
Due Date: Anniversary of incorporation/formation
Cost: Corporations $20, LLCs $20
Late Penalty: $20
Vermont
Entity Types: Corporations, LLCs
Due Date: March 15 annually (Corporations), November 1 annually (LLCs)
Cost: Corporations $25, LLCs $35
Late Penalty: $25
Virginia
Entity Types: Corporations, LLCs
Due Date: Last day of registration anniversary month
Cost: Corporations $100, LLCs $100
Late Penalty: $100
Washington
Entity Types: Corporations, LLCs
Due Date: Anniversary of incorporation/formation
Cost: Corporations $60, LLCs $60
Late Penalty: $20
West Virginia
Entity Types: Corporations, LLCs
Due Date: July 1 annually
Cost: Corporations $25, LLCs $25
Late Penalty: $50
Wisconsin
Entity Types: Corporations, LLCs
Due Date: End of anniversary quarter
Cost: Corporations $25, LLCs $25
Late Penalty: $50
Wyoming
Entity Types: Corporations, LLCs
Due Date: Anniversary of incorporation/formation
Cost: Corporations $25, LLCs $50
Late Penalty: $100
Washington D.C.
Entity Types: Corporations, LLCs
Due Date: April 15 annually
Cost: Corporations $150, LLCs $150
Late Penalty: $100
Franchise Tax vs. Annual Reports
Some states charge franchise tax in addition to or instead of annual report fees. Understanding the difference:
Annual Reports
- Informational filings
- Update business contact information
- Required to maintain good standing
- Usually lower cost ($10-$200)
Franchise Tax
- Tax for the privilege of doing business in the state
- Based on income, assets, or flat fee
- Required for tax compliance
- Can be much higher ($800+ in California, variable in Texas)
States with Significant Franchise Tax
| State | Entity Type | Tax Basis | Amount |
|---|---|---|---|
| California | LLC | Flat fee | $800 minimum |
| California | Corporation | Income | Graduated scale |
| Delaware | Corporation | Assets/Income | Minimum $175 |
| Delaware | LLC | Flat fee | $300 |
| Texas | All | Revenue | 0.375% on revenue over $1.23M |
| New York | Corporation | Income | Variable |
Multi-State Filing Requirements
If your business is registered in multiple states, you have filing obligations in each:
Home State (State of Formation)
- File annual reports as domestic entity
- Pay all required fees and taxes
Foreign States (Where You're Registered to Do Business)
- File annual reports as foreign entity
- Often higher fees than domestic filings
- May require additional documentation
Example: Delaware Corporation Operating in California
- Delaware: Annual report due March 1 ($50) + franchise tax ($175 minimum)
- California: Foreign corporation annual report + franchise tax (graduated based on income)
What Happens When You Miss a Deadline
Immediate Consequences
Grace period: Most states provide 30-90 days after the deadline before administrative action.
Late fees: Usually $50-$250 in addition to the filing fee.
Loss of good standing: Your business status changes from "active" to "delinquent."
Administrative Dissolution Process
Notice period: States typically send notice to your registered address before dissolving.
Dissolution: Usually 60-120 days after the deadline (varies by state).
Public record: Dissolution becomes part of the public record, visible to customers, vendors, and lenders.
Business Impact During Dissolution
- No legal protection: Personal liability exposure
- Cannot sue or be sued in the business name
- Contract issues: Existing contracts may become invalid
- Banking problems: Banks may freeze accounts
- Credit issues: Business credit may be affected
- Vendor concerns: Suppliers may demand different payment terms
Reinstatement Process
Required steps (typical):
- File all missing annual reports
- Pay all late fees and penalties
- Pay reinstatement fee ($100-$500 typical)
- Wait for processing (2-6 weeks)
Costs can add up quickly:
- 3 years of missing annual reports: $150-$900
- Late penalties: $150-$750
- Reinstatement fee: $100-$500
- Total: $400-$2,150+
Retroactive effect: Most states treat reinstatement as if the dissolution never happened, but some business activities during dissolution may still be invalid.
How to Stay Compliant
1. Know Your Deadlines
- Create a calendar with all filing deadlines
- Set reminders 60 days in advance
- Include both annual reports and franchise tax deadlines
2. Maintain Accurate Records
Keep current information for:
- Registered agent and office address
- Business address and mailing address
- Current officers, directors, members, or managers
- Authorized share information (corporations)
3. Use Professional Services
Registered agent services often include:
- Annual report filing assistance
- Deadline reminders
- Document forwarding
Corporate service companies can handle:
- Multi-state filing coordination
- Deadline tracking
- Document preparation
4. Online Filing Systems
Most states offer online filing with benefits:
- Immediate confirmation
- Reduced fees (often $5-$10 less)
- Automatic reminders for next year
- Credit card payment options
Special Considerations
Newly Formed Entities
First-year requirements: Many states don't require annual reports in the first year if formed late in the year.
Proration: Some states prorate fees based on formation date.
Inactive Businesses
Dormant entities still must file annual reports to maintain good standing, even with no business activity.
Dissolution alternative: If permanently inactive, consider voluntary dissolution to avoid ongoing fees.
Address Changes
Update requirements: Changes to registered office or agent must be filed separately from annual reports, usually within 30 days.
Service of process: Outdated addresses can cause you to miss important legal notices.
The Bottom Line
Annual report compliance is one of the simplest but most critical aspects of business maintenance. The fees are modest, the filing process is straightforward, and the consequences of non-compliance are severe.
Don't let your business get administratively dissolved because you forgot to file a $50 annual report. Set up a system to track deadlines, keep your information current, and file on time every year.
The states make money from these filings — they're not going away. Build compliance into your annual business rhythm and avoid the expensive, time-consuming process of reinstatement.
Your business depends on maintaining good standing. Make sure you know your deadline and mark your calendar.
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