LLC annual reports and yearly fees by state

What is an LLC annual report?

An annual report is a short filing that updates the state's record of your LLC: its addresses, its managers or members and its registered agent.

It is a separate filing from an income tax return, although Texas and Wyoming tie it to a state tax (see below).

The name changes from state to state. California calls it a Statement of Information, Colorado a Periodic Report, Nevada an Annual List of Managers or Members, Georgia an Annual Registration and New York a Biennial Statement. Minnesota's version is an Annual Renewal. Texas has no Secretary of State report at all; its LLCs send a Public Information Report to the Comptroller with the franchise tax report.

The forms we checked are short. California's asks for the LLC's addresses, its managers or members, its agent for service of process and its type of business. The Texas Public Information Report names the managers, the registered agent name and office address and the address where the entity's records are kept. Wyoming asks some LLCs for current financial information to compute the license tax, because its fee can depend on the LLC's assets in the state.^{7, 8, 9}

If nothing has changed, the report confirms the details on file. If something has changed, such as a new member or a new address, it updates them. Georgia and Colorado also let the report change the registered agent, while Texas and Delaware use a separate agent-change form (see the registered agent guide).

When is the annual report due, and what does each state charge?

Each state sets its own due date and fee, and the dates follow a few patterns: a fixed date for every LLC, the month the LLC was formed, every second year, or a date tied to the LLC's fiscal year.

Some states use one calendar date. Florida's window is January 1 to May 1 each year, Georgia's is January 1 to April 1 each year and Pennsylvania's deadline is September 30 each year. Others key the date to formation: Wyoming wants the report at the start of the anniversary month of formation, and Nevada's list is due by the last day of the month in which the LLC's organization anniversary falls.^{9, 10, 11, 12, 13}

Some states ask only every second year. California's Statement of Information is due within 90 days of formation, then every two years, and New York's Biennial Statement is due every second year in the calendar month the articles of organization were filed. Tennessee ties the report to the books: it is due by the 1st day of the 4th month after the LLC's fiscal year closes.^{6, 14, 15}

The first report can come sooner than people expect. California lists a Statement of Information due within 90 days of formation ($20), so a new California LLC files in its first months rather than its second year.⁶

Fees vary as widely as dates. Pennsylvania charges $7 a year and New York $9 every second year, while Maryland charges $300 and Tennessee starts at a $300 minimum, adding more for each member past a set number. The table lists each state's report, due date and fee from the official sources we checked.^{3, 12, 16, 17}

50 of 51 states publish this in the official sources we checked. Each state's page has the full detail.

Each state's guide gives the form, filing method and source for its report, for example Florida, Nevada, Georgia and North Carolina. The state fees table puts the recurring fee next to the formation fee for every state.

Which states don't require an LLC annual report?

Delaware, Missouri and Ohio are among the states that ask LLCs for no annual report, and South Carolina asks none of an LLC that isn't taxed as a corporation. No report doesn't always mean no yearly charge.

In Missouri and Ohio there is no report fee. Ohio's Commercial Activity Tax is 0.26% of Ohio taxable gross receipts above a $6 million annual exclusion, so a small Ohio LLC may owe no CAT.¹⁸

Delaware is the case to read closely. The state's page says there is no annual report requirement, yet every Delaware LLC owes a $400 annual LLC tax, due on or before June 1. Our Delaware LLC guide covers the state's fees.⁴

Which states charge a yearly LLC tax on top of the report?

Some states charge LLCs a flat yearly tax, such as $400 in Delaware, $800 in California, $150 in Arkansas and $400 in Rhode Island.^{4, 5, 19, 20}

In California the tax goes to the Franchise Tax Board, not with the $20 statement, and the first year's tax is due by the 15th day of the 4th month after filing with the SOS. LLCs with more income owe the annual tax plus an LLC fee from $900 when total California income is $250,000 or more. Arkansas folds its tax into the report itself, the Annual LLC Franchise Tax Report, due May 1. Rhode Island's minimum tax is owed even without business activity or profit.^{5, 6, 19, 20}

Other states tax LLCs only above a revenue line, or by a formula. Texas LLCs file a franchise tax report each year, with no tax due at or below the $2,650,000 revenue threshold (2026 to 2027 report years), and an information report is still required. Tennessee applies an excise tax to LLCs as well as a franchise tax, which it sets at 0.25% of the tax base, $100 minimum. Nevada's Commerce Tax applies to a business only when Nevada gross revenue exceeds $4 million in a fiscal year. In Wyoming the report fee is itself a tax, $60 minimum, or $0.0002 per dollar of Wyoming assets if greater (annual report license tax). New York charges LLCs with New York-source income a separate annual filing fee, $25 for disregarded entities and $25 to $4,500 by New York-source gross income for LLCs taxed as partnerships.^{21, 22, 23, 24, 25}

In Delaware, California and Rhode Island, the yearly tax costs more than the report fee. The best state for an LLC guide compares Delaware, Wyoming and Nevada with forming at home, and the LLC cost guide adds them to the second-year total. See California and Texas for how each tax is filed.

What happens if an LLC files its annual report late?

A late report usually brings a penalty first and, if it stays unfiled, administrative dissolution, which ends the LLC's good standing until it is reinstated with another fee.

Penalties differ a lot. Florida charges a $400 late fee after May 1 (total $538.75). Colorado adds a $50 late filing penalty, Georgia a $25 penalty and Nevada a $75 late fee on the list (plus $100 State Business License late fee). Texas applies a $50 penalty per franchise tax report filed late (even if no tax is due). In Delaware, a late annual tax brings a $200 penalty plus 1.5% interest per month, and in California the Franchise Tax Board assesses a $250 penalty after the Secretary of State certifies that an LLC didn't file its statement within the window given in a delinquency notice.^{4, 10, 21, 26, 27, 28, 29}

Some states list no late fee and rely on dissolution instead. Wyoming's fee schedule shows no late fee for LLCs, but the LLC is administratively dissolved if not filed within 60 days. In North Carolina, failure to file within 60 days after the due date is grounds for administrative dissolution. In Massachusetts, failing to file for 2 consecutive years is grounds for administrative dissolution, and Minnesota says a missed renewal leads to administrative dissolution, then a reinstatement fee. Pennsylvania lists no late fee; failure to file leads to administrative dissolution six months after the due date, enforced starting with 2027 reports.^{12, 24, 30, 31, 32}

New York is the mild case. It lists no penalty for a missed Biennial Statement, and the LLC is shown as past due in DOS records.³³

Reinstatement costs extra. Wyoming charges $100 if dissolved for unpaid annual report tax, Georgia charges $260 ($250 + $10 service charge) and Colorado charges a $100 Statement Curing Delinquency for an LLC that is delinquent but not yet dissolved. Some states also limit how long an LLC has. In Georgia an LLC must apply within 5 years of administrative dissolution.^{26, 34, 35}

How do you file an LLC annual report?

Some states, such as Wyoming and Colorado, take the report online through the Secretary of State's website, where the filer confirms or updates the LLC's details and pays the fee.

1. Find your due date. Look it up in the table above or on your state's page, and note whether your state asks every year or every second year.
2. Check the details on file. Confirm the principal address, the managers or members and the registered agent.
3. File on the state's site, or on paper where the state accepts it. Some states charge less online, such as Indiana and Wisconsin, and some, such as Mississippi, take the report online only.
4. Pay the report fee and any yearly tax that is due on its own schedule, such as Delaware's tax or the California annual tax.
5. Keep the confirmation with the LLC's records.

An LLC registered in a second state may owe a report there too. Pennsylvania and Minnesota, for example, set the same deadline for foreign LLCs as for their own. The foreign LLC guide covers registering in another state.

Which formation services file the annual report for you?

Some plans include annual report filing in the plan, some include it only for a trial, and several providers sell it separately; the state fee is extra in every case we list.

The table lists the published plans that include the filing, at least for a while.

Tailor Brands includes annual report filing in Essential and Elite, not in Lite. In ZenBusiness Pro and Premium, the plan item is Ongoing filing compliance (state-required annual reports, up to 2 amendments/yr). Its Starter plan has one optional free year of Worry-Free Compliance, which then costs $199/year. doola includes "Annual State Report Filing" in its Tax and Compliance and Business-in-a-Box plans; Starter does not include ongoing compliance filings.^{36, 37, 38, 39, 40}

Swyft Filings works differently. Every plan includes a 14-day free trial of ComplianceGuard, and after it ComplianceGuard bills $199/year unless you cancel. Cancelling ends the filing service; the report itself is still due to the state.⁴¹

Other providers sell the filing per report or as a subscription. ZenBusiness lists Annual Report Filing $100 per report. LegalZoom lists a one-time filing at $99 + state filing fees and a Compliance Filings subscription that starts at $199/year, auto-renews; its auto-filing excludes Indiana, Maryland, Wyoming. Northwest charges $100 + state fees per filing, and its registered agent customers are auto-enrolled. InCorp charges $89 + state fees, Rocket Lawyer $100 with Pro membership and Harbor Compliance $199 per state per year plus filing fees. Bizee offers the filing with no standalone price stated, and BizFilings sets its managed service's price by quote.^{38, 42, 43, 44, 45, 46, 47, 48, 49}

Reminders versus filing

A reminder only tells you the report is due; the filing is still yours to do. Bizee advertises free lifetime compliance alerts, although its order page shows them only on Standard and Premium, and Northwest's plan lists "Annual renewal/report reminders". Neither submits anything to the state. The plans for first-time founders list counts annual report filing only where a plan includes it for good, and the plan list shows each tier's items.^{50, 51}

A per-report price and a plan that includes the filing can be compared over the first and second year. The cost calculator adds a state's fees to each provider's plan for the first and second year, and the list of services with the lowest cost over the first and second year puts those totals in order. For the full plan contents, see what formation packages include; to stop a filing subscription, see cancelling or switching a service.