Guide
LLC Annual Report Fees and Deadlines by State
Most states require LLCs to file a recurring report — annually or every two years, depending on the state — to stay in good standing. A handful of states charge no fee, a few require no report at all, and several use different names for essentially the same filing: annual report, annual statement, annual registration, periodic report, or biennial statement. The table below summarizes the current requirement in each state; for the exact form and payment portal, use the linked Secretary of State office page.
Updated August 2026
Quick Answer
Requirements and fees vary widely — Ohio, Texas, South Carolina, New Mexico, and Alabama have no LLC annual report requirement at all, while states like Massachusetts ($500) and Maryland ($300) charge some of the highest fees. Filing late usually triggers a penalty and can eventually lead to administrative dissolution, so mark your state's due date as soon as you form.
Why these filings exist
States use recurring reports to keep the entity registry current — confirming the entity is still operating and that its registered agent information is still accurate. The filing is also often the trigger for the state's annual franchise tax or renewal fee, bundled into the same due date.
What happens if you miss the deadline
Most states charge a late fee first. If the filing stays outstanding through one or more additional cycles, the state can administratively dissolve the LLC or revoke its authority to do business. A dissolved or revoked entity loses good standing and can't obtain a certificate of good standing until it's reinstated — which typically means filing the missing reports and paying back fees and penalties.
How to use the table below
Each row lists the filing frequency, the fee as most recently confirmed, and any notes on due dates or naming quirks specific to that state. A few states' current fees weren't published on a standalone page as of our last check — those are marked "Verify" with a link to the state's own portal rather than a guessed number. Fee schedules change, so confirm the current amount on the linked page before paying.
LLC Annual Report by State
| State | Frequency | Fee | Notes |
|---|---|---|---|
| Alabama | None | No annual report required | Alabama does not require annual or biennial reports for most domestic LLC and corporation types. |
| Alaska | Biennial | $100 | |
| Arizona | None | No annual report required | Arizona LLCs have no annual or biennial report obligation with the Corporation Commission. |
| Arkansas | Annual | Varies by authorized shares or net assets | Filed as an annual franchise tax rather than a flat-fee report, at sos-franchise.ark.org. |
| California | Biennial | $20 | Filed as a Statement of Information (Form LLC-12). |
| Colorado | Annual | $25 | Filed as a Periodic Report; a $50 late penalty applies. |
| Connecticut | Annual | $80 | |
| Delaware | Annual | $300 | Delaware calls this the LLC Annual Tax rather than a report — no report content is filed, just the flat tax, due June 1. |
| District of Columbia | Biennial | $300 | A $100 late fee applies to reports filed after the deadline. |
| Florida | Annual | $138.75 | Filing after May 1 carries a steep $538.75 late penalty. |
| Georgia | Annual | $60 | Filed as an Annual Registration; a $25 late penalty applies after April 1. |
| Hawaii | Annual | $15 | |
| Idaho | Annual | Verify at sosbiz.idaho.gov | Idaho doesn't publish a standalone fee schedule — the fee displays inside the SOSBiz filing wizard when you select the filing type. |
| Illinois | Annual | $75 | A $50 in-person expedited fee applies on top of the base fee if you need faster processing. |
| Indiana | Biennial | $11 | Filed online as a Biennial Business Entity Report. |
| Iowa | Biennial | $30 online / $45 paper | Due April 1 of odd-numbered years. |
| Kansas | Biennial | $10 | |
| Kentucky | Annual | $15 | Due June 30 each year. |
| Louisiana | Annual | $30 | |
| Maine | Annual | $85 | Due June 1 each year. |
| Maryland | Annual | $300 | Due April 15 each year. |
| Massachusetts | Annual | $500 | |
| Michigan | Annual | $25 | Filed as an Annual Statement. |
| Minnesota | Annual | $0 | Minnesota's annual renewal carries no fee whether filed by mail or online. |
| Mississippi | Annual | Verify current fee at sos.ms.gov | |
| Missouri | Annual | $20 online / $45 paper | Filed as an Annual Registration Report. |
| Montana | Annual | $0 by April 15, $35 after | |
| Nebraska | Biennial | Scaled by authorized capital — verify at sos.nebraska.gov | Filed as a Biennial Occupation Tax Report covering both corporations and LLCs. |
| Nevada | Annual | $150 | Filed as an Annual List of Managers/Members; Nevada also requires a separate $200 annual State Business License fee. |
| New Hampshire | Annual | $100 | A $50 late fee applies on top of the base fee. |
| New Jersey | Annual | $75 | |
| New Mexico | None | No annual report required | New Mexico doesn't require LLCs to file a periodic report with the Secretary of State — only corporations do. |
| New York | Biennial | $9 | Filed as a Biennial Statement. |
| North Carolina | Annual | $203 online / $200 paper | Due April 15 each year. |
| North Dakota | Annual | $50 | Due November 15 each year. |
| Ohio | None | No annual report required | Ohio is one of the few states with no recurring report requirement for LLCs or corporations. |
| Oklahoma | Annual | $25 | Filed as an Annual Certificate. |
| Oregon | Annual | Verify at sos.oregon.gov | Oregon's published fee schedule was unavailable as of our last check — confirm the current amount before filing. |
| Pennsylvania | Annual | $7 | |
| Rhode Island | Annual | $50 | Due between February 1 and May 1 each year, plus a $2.50 online surcharge. |
| South Carolina | None | No annual report required | South Carolina doesn't require LLCs to file a periodic report with the Secretary of State. |
| South Dakota | Annual | $55 online / $70 paper | Due the first day of the anniversary month. |
| Tennessee | Annual | $50/member ($300 min, $3,000 max) | Due April 1 for calendar-year filers. |
| Texas | None | No SOS annual report | Ongoing compliance runs through the Texas Comptroller's Franchise Tax system instead of an SOS filing. |
| Utah | Annual | Verify at businessregistration.utah.gov | Due the last day of the anniversary month. |
| Vermont | Annual | $45 | Due within 3 months of the LLC's fiscal year end. |
| Virginia | Annual | $50 | Due the last day of the LLC's formation month. |
| Washington | Annual | $70 | A $25 late fee applies; due the last day of the anniversary month. |
| West Virginia | Annual | $25 | Due between January 1 and June 30 each year. |
| Wisconsin | Annual | $25 online / $40 paper | Due the last day of the anniversary quarter. |
| Wyoming | Annual | $60 minimum, or $0.0002 × Wyoming assets | Due the first day of the anniversary month. |
- Frequency
- None
- Fee
- No annual report required
- Notes
- Alabama does not require annual or biennial reports for most domestic LLC and corporation types.
- Frequency
- Biennial
- Fee
- $100
- Frequency
- None
- Fee
- No annual report required
- Notes
- Arizona LLCs have no annual or biennial report obligation with the Corporation Commission.
- Frequency
- Annual
- Fee
- Varies by authorized shares or net assets
- Notes
- Filed as an annual franchise tax rather than a flat-fee report, at sos-franchise.ark.org.
- Frequency
- Biennial
- Fee
- $20
- Notes
- Filed as a Statement of Information (Form LLC-12).
- Frequency
- Annual
- Fee
- $25
- Notes
- Filed as a Periodic Report; a $50 late penalty applies.
- Frequency
- Annual
- Fee
- $80
- Frequency
- Annual
- Fee
- $300
- Notes
- Delaware calls this the LLC Annual Tax rather than a report — no report content is filed, just the flat tax, due June 1.
- Frequency
- Biennial
- Fee
- $300
- Notes
- A $100 late fee applies to reports filed after the deadline.
- Frequency
- Annual
- Fee
- $138.75
- Notes
- Filing after May 1 carries a steep $538.75 late penalty.
- Frequency
- Annual
- Fee
- $60
- Notes
- Filed as an Annual Registration; a $25 late penalty applies after April 1.
- Frequency
- Annual
- Fee
- $15
- Frequency
- Annual
- Fee
- Verify at sosbiz.idaho.gov
- Notes
- Idaho doesn't publish a standalone fee schedule — the fee displays inside the SOSBiz filing wizard when you select the filing type.
- Frequency
- Annual
- Fee
- $75
- Notes
- A $50 in-person expedited fee applies on top of the base fee if you need faster processing.
- Frequency
- Biennial
- Fee
- $11
- Notes
- Filed online as a Biennial Business Entity Report.
- Frequency
- Biennial
- Fee
- $30 online / $45 paper
- Notes
- Due April 1 of odd-numbered years.
- Frequency
- Biennial
- Fee
- $10
- Frequency
- Annual
- Fee
- $15
- Notes
- Due June 30 each year.
- Frequency
- Annual
- Fee
- $30
- Frequency
- Annual
- Fee
- $85
- Notes
- Due June 1 each year.
- Frequency
- Annual
- Fee
- $300
- Notes
- Due April 15 each year.
- Frequency
- Annual
- Fee
- $500
- Frequency
- Annual
- Fee
- $25
- Notes
- Filed as an Annual Statement.
- Frequency
- Annual
- Fee
- $0
- Notes
- Minnesota's annual renewal carries no fee whether filed by mail or online.
- Frequency
- Annual
- Fee
- Verify current fee at sos.ms.gov
- Frequency
- Annual
- Fee
- $20 online / $45 paper
- Notes
- Filed as an Annual Registration Report.
- Frequency
- Annual
- Fee
- $0 by April 15, $35 after
- Frequency
- Biennial
- Fee
- Scaled by authorized capital — verify at sos.nebraska.gov
- Notes
- Filed as a Biennial Occupation Tax Report covering both corporations and LLCs.
- Frequency
- Annual
- Fee
- $150
- Notes
- Filed as an Annual List of Managers/Members; Nevada also requires a separate $200 annual State Business License fee.
- Frequency
- Annual
- Fee
- $100
- Notes
- A $50 late fee applies on top of the base fee.
- Frequency
- Annual
- Fee
- $75
- Frequency
- None
- Fee
- No annual report required
- Notes
- New Mexico doesn't require LLCs to file a periodic report with the Secretary of State — only corporations do.
- Frequency
- Biennial
- Fee
- $9
- Notes
- Filed as a Biennial Statement.
- Frequency
- Annual
- Fee
- $203 online / $200 paper
- Notes
- Due April 15 each year.
- Frequency
- Annual
- Fee
- $50
- Notes
- Due November 15 each year.
- Frequency
- None
- Fee
- No annual report required
- Notes
- Ohio is one of the few states with no recurring report requirement for LLCs or corporations.
- Frequency
- Annual
- Fee
- $25
- Notes
- Filed as an Annual Certificate.
- Frequency
- Annual
- Fee
- Verify at sos.oregon.gov
- Notes
- Oregon's published fee schedule was unavailable as of our last check — confirm the current amount before filing.
- Frequency
- Annual
- Fee
- $7
- Frequency
- Annual
- Fee
- $50
- Notes
- Due between February 1 and May 1 each year, plus a $2.50 online surcharge.
- Frequency
- None
- Fee
- No annual report required
- Notes
- South Carolina doesn't require LLCs to file a periodic report with the Secretary of State.
- Frequency
- Annual
- Fee
- $55 online / $70 paper
- Notes
- Due the first day of the anniversary month.
- Frequency
- Annual
- Fee
- $50/member ($300 min, $3,000 max)
- Notes
- Due April 1 for calendar-year filers.
- Frequency
- None
- Fee
- No SOS annual report
- Notes
- Ongoing compliance runs through the Texas Comptroller's Franchise Tax system instead of an SOS filing.
- Frequency
- Annual
- Fee
- Verify at businessregistration.utah.gov
- Notes
- Due the last day of the anniversary month.
- Frequency
- Annual
- Fee
- $45
- Notes
- Due within 3 months of the LLC's fiscal year end.
- Frequency
- Annual
- Fee
- $50
- Notes
- Due the last day of the LLC's formation month.
- Frequency
- Annual
- Fee
- $70
- Notes
- A $25 late fee applies; due the last day of the anniversary month.
- Frequency
- Annual
- Fee
- $25
- Notes
- Due between January 1 and June 30 each year.
- Frequency
- Annual
- Fee
- $25 online / $40 paper
- Notes
- Due the last day of the anniversary quarter.
- Frequency
- Annual
- Fee
- $60 minimum, or $0.0002 × Wyoming assets
- Notes
- Due the first day of the anniversary month.
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Frequently Asked Questions
What happens if my LLC's annual report is never filed?
The state will typically charge a late fee first, and if it remains unfiled for one or more additional cycles, the state can administratively dissolve or revoke the LLC's authority to do business — at which point it loses its good standing and can't get a certificate of good standing until it's reinstated.
Do all states charge a fee for the annual report?
No — a few states, like Minnesota, charge no fee at all for the required filing, and others, like Ohio, Texas, South Carolina, New Mexico, and Alabama, don't require a recurring report from LLCs in the first place.
Is the LLC annual report the same as franchise tax?
Not always — in states like Texas and Arkansas, the recurring filing is a franchise tax handled separately from a flat-fee report, while in most other states the report and any franchise tax are separate filings with separate offices.
Can I file my LLC's annual report early?
In most states, yes — many portals open the filing window weeks or months before the due date, and filing early avoids any risk of a late penalty if you're close to the deadline.
This guide is informational only and is not legal or tax advice. Rules and fees vary by state — verify specifics on your state's Secretary of State office page. Last verified: August 2026.