An annual report is a state-required filing that confirms or updates your business’s contact and ownership information with the Secretary of State (or comparable agency). Most states require LLCs and corporations to file one each year — though some require it every two years (biennial). Deadlines, fees, and form names vary by state. The list below covers all 50.
Figuring out which reports your business must file and when can quickly become frustrating for a busy small business owner. State requirements aren’t always intuitive, naming conventions differ from one Secretary of State to the next, and the consequences of missing a deadline can be more serious than most owners realize. Who has time to stay on top of all of it?
That’s where this guide comes in. Below, you’ll find a state-by-state list of annual report filing due dates for LLCs and corporations. But first, let’s talk about what’s at stake if a deadline slips by.
What Happens If You Miss Your Annual Report Deadline?
Missing your annual report deadline can cost you more than a late fee. Depending on the state, the consequences range from financial penalties to losing your business’s good standing, and sometimes the legal status entirely.
- Late fees and penalties. Most states charge an added fee — sometimes several hundred dollars — and a few add interest on top.
- Loss of good standing. Your business gets flagged “delinquent” in state records, which can stall financing, contracts, and licensing.
- No Certificate of Good Standing. Banks, lenders, and landlords routinely ask for one. Without it, deals stall.
- Administrative dissolution. If the report stays unfiled long enough, the state can dissolve your LLC or revoke your corporation’s charter — meaning your business legally ceases to exist as a registered entity.
- Loss of personal liability protection. This is the most serious. The liability shield depends on your business being in good standing. If you’re dissolved and someone sues, you may be personally on the hook.
Getting back into good standing usually means filing all overdue reports, paying accumulated penalties, and sometimes submitting a formal reinstatement filing — which can take weeks. CorpNet’s Annual Report filing service tracks your due dates and files on your behalf, so your business stays in good standing without you managing 50 different state calendars.
Key Things to Know About Annual Reports
As you review the information on our list, keep the following things in mind:
- Currently, all states, except Ohio, require some sort of annual report filing.
- Specific filing requirements and deadlines vary by state.
- Some states also require an initial report when first starting a business.
- When businesses fail to file on time, they might get hit with fines or other penalties.
- In worst-case scenarios, companies risk losing their status of good standing with the state. That could result in the business owners losing their personal liability protection and other benefits of being a registered business entity.
- State requirements sometimes change depending on economic factors.
Corporation Annual Report List by State
| State | Report Name | Submission Frequency | Due Date |
|---|---|---|---|
| Alabama | Business Privilege Tax Return | Yearly | Due the same time as federal return |
| Alabama | Annual Return | Yearly | 15th day of the fourth month after beginning of the tax year |
| Alaska | Biennial Report | 2 Years | January 2 |
| Arizona | Annual Report | Yearly | Anniversary date |
| Arkansas | Annual Franchise Tax Report | Yearly | May 1 |
| California | Annual Franchise Tax Report | Yearly | The 15th day of the 4th month from the formation date |
| California | Statement of Information | Yearly | Last day of the anniversary month |
| Colorado | Periodic Report | Yearly | Last day of the anniversary month |
| Connecticut | Annual Report | Yearly | Anniversary date |
| Delaware | Annual Report Annual Franchise Tax Report | Yearly | March 1 |
| Florida | Annual Report | Yearly | May 1 |
| Georgia | Annual Registration | Yearly | April 1 |
| Hawaii | Annual Report | Yearly | Last day of the quarter that contains the anniversary month |
| Idaho | Annual Report | Yearly | Last day of the anniversary month |
| Illinois | Annual Report | Yearly | The last day of the month prior to the anniversary date |
| Indiana | Business Entity Report | 2 Years | Last day of the anniversary month |
| Iowa | Biennial Report | 2 Years - Even | April 1 |
| Kansas | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
| Kentucky | Annual Report | 2 Yearly | April 15 |
| Louisiana | Annual Report | Yearly | Anniversary date |
| Maine | Annual Report | Yearly | June 1 |
| Maryland | Annual Report | Yearly | April 15 |
| Massachusetts | Annual Report | Yearly | Within 2.5 months after the close of the organization's fiscal year |
| Michigan | Annual Report | Yearly | May 15 |
| Minnesota | Annual Renewal | Yearly | December 31 |
| Mississippi | Annual Report | Yearly | April 15 |
| Missouri | Annual Report | Yearly | By the end of the 3rd month following the registration anniversary month |
| Montana | Annual Report | Yearly | April 15 |
| Nebraska | Biennial Occupation Tax Report | 2 Years - Even | March 1 |
| Nebraska | Annaul Benefit Report | 2 Years - Even | March 1 |
| Nevada | Annual List of Officers and Directors | Yearly | Last day of the anniversary month |
| New Hampshire | Annual Report | Yearly | April 1 |
| New Jersey | Annual Report | Yearly | Last day of the month prior to the anniversary date |
| New Mexico | Biennial Report | 2 Years | The 15th day of the 4th month after the close of the fiscal year |
| New York | Biennial Report | 2 Years | Last day of the anniversary month |
| North Carolina | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
| North Dakota | Annual Report | Yearly | August 1 |
| Ohio | n/a | n/a | n/a |
| Oklahoma | n/a | n/a | n/a |
| Oregon | Annual Report | Yearly | Anniversary date |
| Pennsylvania | Annual Report | Yearly | June 30 |
| Rhode Island | Annual Report | Yearly | May 1 |
| South Carolina | Annual Report | Yearly | Report included in the tax return C Corps are due April 15th or the 15th day of 4th month after tax year-end |
| South Dakota | Annual Report | Yearly | First day of anniversary month |
| Tennessee | Annual Report | Yearly | By the 1st day of the 4th month following the fiscal year-end |
| Texas | Texas Franchise Tax Report Public Information Report (PIR) | Yearly | May 15 |
| Utah | Annual Renewal | Yearly | By the last day of the anniversary month |
| Vermont | Annual Report | Yearly | Within two and a half months after the end of the organization’s fiscal year |
| Virginia | Annual Report | Yearly | Last day of the anniversary month |
| Washington | Annual Report | Yearly | Last day of the anniversary month |
| West Virginia | Annual Report | Yearly | June 30 |
| Wisconsin | Annual Report | Yearly | Last day of the quarter that contains the formation month |
| Wyoming | Annual Report | Yearly | First day of anniversary month |
| Washington DC | Biennial Report | 2 Years | April 1 |
Washington DC's annual report is due the first year after organization, and then every 2 years after that.
LLC Annual Report List by State
| State | Report Name | Submission Frequency | Due Date |
|---|---|---|---|
| Alabama | Business Privilege Tax Return | Yearly | Due the same time as federal return |
| Alaska | Biennial Report | 2 Years | January 2 |
| Arizona | n/a | n/a | n/a |
| Arkansas | Annual Franchise Tax Report | Yearly | May 1 |
| California | Annual Franchise Tax Report | Yearly | The 15th day of the 4th month from the formation date |
| California | Statement of Information | 2 Years | Last day of the anniversary month |
| Colorado | Periodic Report | Yearly | By the last day of the anniversary month |
| Connecticut | Annual Report | Yearly | March 31st |
| Delaware | Alternative Entity Tax | Yearly | June 1 |
| Florida | Annual Report | Yearly | May 1 |
| Georgia | Annual Registration | Yearly | April 1 |
| Hawaii | Annual Report | Yearly | Last day of the quarter that contains the anniversary month |
| Idaho | Annual Report | Yearly | Last day of the anniversary month |
| Illinois | Annual Report | Yearly | Last day of the month prior to the anniversary date |
| Indiana | Business Entity Report | 2 Years | Last day of the anniversary month |
| Iowa | Biennial Report | 2 Years - Odd | April 1 |
| Kansas | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
| Kentucky | Annual Report | Yearly | June 30 |
| Louisiana | Annual Report | Yearly | Anniversary date |
| Maine | Annual Report | Yearly | June 1 |
| Maryland | Annual Report & Personal Property Return | Yearly | April 15 |
| Massachusetts | Annual Report | Yearly | Anniversary date |
| Michigan | Annual Report | Yearly | Febuary 15 |
| Minnesota | Annual Renewal | Yearly | December 31 |
| Mississippi | Annual Report | Yearly | April 15 |
| Missouri | n/a | n/a | n/a |
| Montana | Annual Report | Yearly | April 15 |
| Nebraska | Biennial Reports | 2 Years - Odd | April 1 |
| Nevada | Annual List of Managers or Members | Yearly | Last day of the anniversary month |
| New Hampshire | Annual Report | Yearly | April 1 |
| New Jersey | Annual Report | Yearly | Last day of the month prior to the registration anniversary date |
| New Mexico | n/a | n/a | n/a |
| New York | Biennial Report | 2 Years | Last day of the anniversary month |
| North Carolina | Annual Report | Yearly | April 15 |
| North Dakota | Annual Report | Yearly | November 15 |
| Ohio | n/a | n/a | n/a |
| Oklahoma | Annual Certificate | Yearly | Anniversary date |
| Oregon | Annual Report | Yearly | Anniversary date |
| Pennsylvania | Annual Report | Yearly | September 30 (starting in 2025) |
| Rhode Island | Annual Report | Yearly | May 1 |
| South Carolina | n/a | n/a | n/a |
| South Dakota | Annual Report | Yearly | First day of anniversary month |
| Tennessee | Annual Report | Yearly | By the 1st day of the 4th month following the fiscal year-end |
| Texas | Texas Franchise Tax Report Public Information Report (PIR) | Yearly | May 15 |
| Utah | Annual Renewal | Yearly | By the last day of the anniversary month |
| Vermont | Annual Report | Yearly | Within three months after the end of the organization’s fiscal year |
| Virginia | Annual Registration | Yearly | Last day of the anniversary month |
| Washington | Annual Report | Yearly | Last day of the anniversary month |
| West Virginia | Annual Report | Yearly | June 30 |
| Wisconsin | Annual Report | Yearly | Last day of the quarter that contains the formation month |
| Wyoming | Annual Report | Yearly | First day of anniversary month |
| Washington DC | Biennial Report | 2 Years | April 1 |
Washington DC's annual report is due the first year after organization, and then every 2 years after that.
Keep Track of Your State’s Filing Requirements
As you can see, there’s a wide range of due dates for state annual reports across the United States. Besides these reports, you may have other business filings and compliance responsibilities to take care of, too.
To take the hassle out of keeping track of what your business needs to file, create a free CorpNet account. That will enable you to use our compliance portal (again, it’s FREE) to set up timely notifications as important deadlines for your business approach.
Annual Report Filing FAQs
What is an annual report for an LLC or corporation?
An annual report is a state-required filing that updates your business’s contact and ownership information with the Secretary of State (or comparable agency). It typically includes your registered agent, principal office address, member or officer names, and sometimes a filing fee or franchise tax payment. It is not a financial report and is separate from your federal or state income tax return.
Do all states require an annual report?
No. Ohio is the only state that does not require an annual report from LLCs or corporations. Every other state requires some form of periodic report — annual in most states, biennial in a handful.
What happens if I miss my annual report deadline?
You may face late fees, lose your good standing with the state, become unable to obtain a Certificate of Good Standing, and — if the lapse continues long enough — have your LLC administratively dissolved or your corporation’s charter revoked. Loss of good standing can also put your personal liability protection at risk.
Do I need to file an annual report if my business had no activity or revenue?
Yes, in nearly every state. Annual reports are tied to your business’s legal existence, not its income. As long as your LLC or corporation is registered with the state, you must file — even if the business had zero revenue, no employees, or was dormant for the year.
What's the difference between an annual report and a tax return?
An annual report is filed with the Secretary of State to maintain your business’s good standing and update entity information. A tax return is filed with the IRS and state tax agency to report income and pay taxes owed. They are separate filings with separate deadlines and separate consequences for missing them.
Can someone else file my annual report for me?
Yes. You can authorize a registered agent, attorney, accountant, or a filing service like CorpNet to prepare and submit the report on your behalf. Many businesses choose this option to ensure the deadline is never missed.
What's the difference between an initial report and an annual report?
An initial report (sometimes called a statement of information or initial statement) is a one-time filing required by some states shortly after you form your business — typically within 30 to 90 days. An annual report is the recurring filing you submit every year (or every two years) after that to keep your business in good standing.
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File Your Report Correctly and On-Time With CorpNet
My team at CorpNet is here to ensure your annual reports and other business filings are completed accurately and on time. We handle preparing and filing compliance paperwork for companies throughout all 50 states, saving entrepreneurs precious time and giving them peace of mind.
