Every Corporation/LLC Must File an Annual Report
List of Deadlines and Filing Fees by State
This list is provided as a public service and is correct to the best of our knowledge. This page/site does not constitute legal advice. Be certain to do your own research and if needed, consult a local qualified attorney.
Alabama LLP's have an annual fee of $100 (& $3-4 online filing charge) due by March 15. No annual report fee is given for corporations.
Alaska Domestic: $100 Biennial. Foreign $200.
Arizona Arizona Corporation Commission, For-Profit $45.00, Non-Profit $10.00. Filing date depends on incorporation date of corporation. Do a name search to find the filing date of the annual report. $9.00 per month late fee.
Arkansas Corporation $300, LLC $150. Corporation with stock .3% Franchise Fee with a minimum of $150. May 1
California Annual Statement of Information report. $25.00. Minimum Annual Franchise Fee: $800.00
Colorado Anniversary of filing, within 3 months $10 filed online, $100 filed on paper.
Connecticut Domestic Stock Corp. $150, Foreign Stock Corporation $435.00. Domestic & Foreign LLC $20.00
Delaware March 1 - Exempt Domestic $25, Other Domestic NP Corps. $50, Domestic For Profit Corporations. Franchise Tax is based on number of shares. Fees range from $75 to a max. of $180,000. Fees can also be calculated on a stock par value basis with the minimum fee of $350. Legal advice is suggested if your corporation has issued more than $5,000 in stock. LLC and partnerships do not have a file an annual report, but still must pay an annual franchise fee of $250 which must be received by June 1 of each year. Late fee (in addition to franchise fee) $125 plus 1.5 percent interest.
District of Columbia - Biennial Report Corporation and LLC $300, Late Fee $100. Once registered to do business in the District of Columbia, all entities have an initial report due April 1st, then a biennial report is due April 1st, every two years. Normal filings are processed by the District within 10-15 days after they receive them. If you walk in a filing, you can pay a $250 expedite fee to have it done within 1 day. Two-year reports (BRA-25 form) are due on or before April 1st. Non-profit entities filing fee is $80.00 and For-profit, LLC's, and LP's filing fee is $300.00. If you elect to file your report online, you can go to our corporate website and pay with a major credit card.
Florida - May 1 - Domestic/Foreign $150, Late Filing/Reinstatement $550. Non-Profit: $61.25.
Georgia -April 1, $50.00, Late Fee $500.00.
Hawaii - $15.00
Idaho Annual Report. No fee if filed on time.
Illinois - June 31, Domestic corporations can file online, foreign corporations can not. Corporations and PCs-domestic and foreign: $75 plus a $25 minimum franchise tax. LLCs: $250 Nonprofit corporations: $10 LPs-domestic and foreign: $100 LLPs-domestic: $100 per partner-$200 minimum to $5000 maximum LLPs-foreign: $300 LLLPs: No report Charity: $15. LP's and LLP's must file within 60 days of anniversary date. Late fees: LLCs: Pay $300 if 60 days late. Corporations: Pay a late fee that is based on the annual franchise tax. The form tells you how to calculate your penalty fee amount. Nonprofits: $3. Charities: $100
Indiana - Biennial Report $30.00 or $20.00 filed online.
Iowa- Biennial Report $30.00 online or $45.00 mailed in.
Kansas - Annual reports are due on the 15th day of the fourth month following the tax closing month. EXAMPLE: If the tax closing month is December, the due date is April 15 of the following year. The annual report may be filed as early as January 1.
Kentucky - Domestic & Foreign: $15.00
Louisiana- Domestic & Foreign: $25.00
Maine June 1 - $85 Domestic, $150 Foreign, $35 Non-Profits, Domestic and Foreign. Late filing penalty.
Maryland Personal Property Return required. April 15
Massachusetts- Domestic & Foreign: $125.00, $150 if not timely. $100 filed online.
Michigan May 15, $25.00. Late Fee $10.00 per month, $50 maximum.
Minnesota May 15, $40.00. Corporate Franchise Return required.
Mississippi- Annual Corporate Report $23.25. April 15, Domestic LLC's no fee. Foreign LLC's $250.
Missouri- Annual report $20.00 Online, Paper $45.00, Biennial $40.00 Online, $90.00 paper.
Montana April 15- Annual Report $15.00, Late $30.00.
Nebraska - In Nebraska, Occupation Tax Reports (annual reports) are filed biennially in even-numbered years for profit Corps and biennially in odd-numbered years for nonprofit Corps. An annual occupation tax is levied against domestic and foreign corporations. The tax is due January 1 of each year. The tax levied against domestic corporations is calculated based on the amount of paid-up capital stock of the corporation. The minimum fee is $52. LLCs file biennially in odd-number years by April 1. The fee is $10. Reports are considered delinquent after June 1.
Nevada - NRS 80.110 Filing requirements; fees; powers and duties of Secretary of State. 1. Each foreign corporation doing business in this State shall, on or before the last day of the first month after the filing of its certificate of corporate existence with the Secretary of State, and annually thereafter on or before the last day of the month in which the anniversary date of its qualification to do business in this State occurs in each year, file with the Secretary of State a list, on a form furnished by the Secretary of State, that contains information required by the statute. The filing fee is based on authorized stock and ranges from $125 to $375 for the first million. NRS 80.190 Publication of annual statement: Requirements; penalty. 1. Except as otherwise provided in subsection 2, each foreign corporation doing business in this State shall, not later than the month of March in each year, publish a statement in two numbers or issues of a newspaper published in this State that has a total weekly circulation of at least 1,000. See the statute for specifics of the disclosure statement.
New Hampshire - $100, April 1, $50 late fee.
New Jersey- $50.00 for Profit, $25 for Non-Profit. Last day of the anniversary month of the entities creation.
New Mexico- Annual report and franchise tax. New Mexico does not require LLCs to file an annual report. New Mexico imposes a franchise tax on LLCs if they paid federal income tax. The franchise tax is filed along with the state income tax, and is due by the 15th day of the third month following the close of the tax year. The fee is $50. Biennial report and franchise tax. New Mexico requires corporations to file a biennial (every two years) report on or before the 15th day of the third month following the end of the corporation’s fiscal year. The filing fee is $25. New Mexico also requires corporations to file a franchise tax with their corporate income tax. The franchise tax is due by the 15th day of the third month following the close of the tax year. The fee is $50.
New York- Annual Report & Fee $300.
North Carolina - April 15, Paper $25.00, OnLine $18.00
North Dakota- If a domestic corporation (incorporated according to North Dakota laws) on or before August 1st of each year. The first annual report is due in the year following that in which the Secretary of State initially chartered the corporation. If a foreign corporation (incorporated according to laws of another jurisdiction other than North Dakota) on or before May 15th of each year. The first annual report is due in the year following that in which the corporation was initially authorized to transact business by the Secretary of State.
Ohio- All Ohio corporations are required to file a Biennial Report. The Ohio Secretary of State will send postcard notice reminding the nonprofit corporation of the due date. Professional corporations don't get notified. For corporations and LLP's, the Biennial Reports are due on even years, by July 1st. A company will lose its ability to operate in Ohio if these returns are not filed. Ohio Secretary of State filing fee is $25 for all corporations or LLP's. There are no late fees for Ohio profit corporations or LLP's.
Oklahoma - Annual report and franchise tax. Oklahoma requires corporations to file Annual Franchise Tax Return with the State Tax Commission by July 1. The tax is calculated based on the capital used, invested or employed in Oklahoma. Foreign Corporations $100 registered agent fee.
Oregon- Domestic Annual Renewal $100.00, NP $50.00, Foreign Corp/LP/LLP/LLC $275.00
Pennsylvania- Pennsylvania Department of State does not require an annual report for profit corporations. LLCs have an annual fee of $380 times the number of persons who were members of the company on December 31 shall accompany the form and shall be made payable to the Department of State. The base fee of $380 was increased on December 31, 2003. See § 8998(b)(2). Nonpayment of the annual fee will create a lien on the assets of the company.
Rhode Island- RI Corps and PCs-domestic and foreign: $50 RI Nonprofits-domestic and foreign: $20 RI LLCs, L3Cs and PLLCs-domestic and foreign: $50 RI LPs and LLPs: No report. RI Charities: $90 RI Profit Corporations: The filing period is from January 1st to March 1st. RI Nonprofits: The filing period is from June 1st to June 30th. RI LLCs and PLLCs: The filing period is from September 1st to November 1st. PA Charities: 30 days before the anniversary date of their original approval.
South Carolina- Annual fee is whatever tax is due. There is no separate annual report fee.
South Dakota- Domestic & Foreign Corp./LLC $50.00
Tennessee - Corp. $20.00, LP/LLC $50.00 per member. Minimum $300, Max. $3,000. $20 additional fee for change of registered agent.
Texas - May 15, The franchise tax is imposed on each corporation that is chartered in Texas and each non-Texas corporation that does business in Texas. See Franchise Tax Rule 3.546 for a list of some activities considered to be “doing business in Texas.”
Utah - Corp/LLC Annual Report $15.00, Annual Report. The Annual Report/Renewal Information must be filed with the Division of Corporations and Commercial Code no later than the anniversary date of the entity. Corporation Tax Returns: The corporate franchise/income tax rate is 5%, with a minimum tax of $100.
Vermont - $50.00, You may begin filing December annual / biennial reports in the Online Business Service Center: February 7, 2015: December FOR-PROFIT annual reports, February 15, 2015: All NON-PROFIT biennial reports.
Virginia - On or before the last day of the 12th month from which it was incorporated and annually thereafter. Corporate annual report required, but no fee. However, the office assesses an annual registration fee based on stock which ranges from $100 to $1700. Non-profits $25.
Washington - Profit: $69.00, Late $94.00, NP $10.00,
Wisconsin - $25 Electronic, $40 Paper.
West Virginia - June 30, $25, Overdue $125.00, LLP $500.00.
Wyoming - First day of the anniversary month of formation. Based on Stock Shares. $25 to $500.
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