Annual Report List by State for LLCs and Corporations
12 de January de 2024by Larson Accounting
Many state governments require LLCs, Corporations, and other registered business entities to file annual reports each year. And some Secretary of State (or comparable agency) offices may require these types of reports to be filed according to different timeframes (e.g., biennial and decennial reports).
Figuring out the reports they must file and the deadlines they must meet can become frustrating for busy small business owners. Ferreting out states’ specific requirements can prove a daunting task—especially with so many other tasks to juggle when starting and growing a company. Who has time to stay on top of everything?!
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 (such as the COVID-19 pandemic).
C Corporation Annual Report List by State
| State | Report Name | Submission Frequency | Due Date |
|---|---|---|---|
| Alabama | Business Privilege Tax Return | Yearly | Same 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 | The quarter that contains the anniversary month |
| Idaho | Annual Report | Yearly | Last day of the anniversary month |
| Illinois | Annual Report | Yearly | Prior to the first day of the anniversary month |
| 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 | Yearly | June 30 |
| 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 | By the end of the month prior to the registration anniversary month |
| 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 | Business Activity Tax Return | Yearly | July 1 |
| Oregon | Annual Report | Yearly | Anniversary date |
| Pennsylvania | Decennial Report | 10 Years | December 31 |
| 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 |
Additional Notes of Interest:
Pennsylvania’s annual report will be due annually on June 30 starting in 2025.
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 | The quarter that contains the anniversary month |
| Idaho | Annual Report | Yearly | Last day of the anniversary month |
| Illinois | Annual Report | Yearly | Prior to the first day of the anniversary month |
| 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 | End of the month prior to the registration anniversary month |
| 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 | Decennial Report | 10 Years | December 31 |
| 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 |
Additional Notes of Interest:
Pennsylvania’s annual report will be due annually on June 30 starting in 2025.
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 deadlines 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 company needs to archive, contact one of our experts.
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