What an annual report does
An LLC annual report, biennial statement, or annual tax filing updates the state record for addresses, registered agent details, managers or members, and continued existence. The exact name varies by state.
LLC compliance · Annual reports · 2026
Annual reports keep an LLC's public record current and prove the company is still active. This hub explains what to file, what happens when a deadline is missed, and links to twelve state-specific filing guides.
Overview
An LLC annual report, biennial statement, or annual tax filing updates the state record for addresses, registered agent details, managers or members, and continued existence. The exact name varies by state.
States use recurring filings to confirm the LLC still exists, can receive legal notices, and has paid required state fees or taxes. Missing the filing can block a certificate of good standing.
Most states prefer online filing through the Secretary of State, Department of State, Sunbiz, WyoBiz, or Comptroller portal. Some states still allow mail filings or paper vouchers when online filing is unavailable.
Every LLC must maintain a registered agent, but the annual report notice may go to the registered agent, the LLC email address, or the tax account contact depending on state systems.
Consequences
Filing instructions
State deep-dives
Includes due dates, fees, penalties, filing portals, and reinstatement notes.
Within 90 days after registration, then every two years during the six-month window ending in the registration month
$20 Statement of Information fee · $250 penalty may be assessed by the Franchise Tax Board
May 15 each year, or the next business day if May 15 is a weekend or legal holiday
$0 separate report fee; franchise tax may apply if revenue exceeds the no-tax-due threshold · $50 late-report penalty, even if no tax is due
During the calendar month of the LLC's original Articles of Organization or Application for Authority, every two years
$9 filing fee · $0 separate late penalty listed by the Department of State for LLC biennial statements
January 1 through May 1 each year; annual reports are due by the third Friday in September to avoid administrative dissolution
$138.75 on-time annual report; $538.75 if received after May 1 · $400 late fee
June 1 each year
$300 annual LLC tax · $200 penalty plus 1.5% monthly interest on tax and penalty
On or before the first day of the month of organization each year; the first report is due on the first anniversary
$60 minimum or $0.0002 times Wyoming assets, whichever is greater · For reinstatement after annual-report dissolution, the Secretary of State reinstatement form lists a $250 penalty for failure to file annual report
Before the first day of the LLC's anniversary month each year
$75 annual report fee · $300 penalty if the annual report is not filed within 60 days after the due date
September 30 each year for LLC annual reports, with the first annual report due the year after formation or foreign registration
$7 annual report fee · No immediate monetary late penalty for the first years of the new annual-report program, but administrative consequences apply after the statutory phase-in period
No Secretary of State annual report deadline for standard Ohio LLCs; CAT registration and filing deadlines depend on taxable gross receipts
$0 annual report fee for standard LLCs · $0 annual-report penalty for standard LLCs because no standard LLC annual report is required
February 15 each year, except an LLC formed or qualified after September 30 generally skips the immediately following February 15 filing
$25 annual statement fee · $50 late fee if received after February 15
By the end of the LLC's anniversary month each year
$75 annual report fee, plus online processing charges shown by the portal · $0 separate annual-report late fee listed in the portal fee schedule; missed reports can lead to revoked or inactive status
By the last day of the month in which the LLC was organized or registered to do business in Virginia
$50 annual registration fee · $25 late fee for LLCs and other non-corporation business types
Compliance help
A commercial registered agent can receive legal mail and send recurring filing reminders. Some providers also offer an annual report filing add-on for an extra fee.
LLC formation services often bundle registered agent service, dashboard reminders, and optional annual report filing. Useful if you do not want to track state deadlines yourself.
FAQ
An LLC annual report is a recurring state filing that confirms the company's public record is current. Depending on the state, it may be called a Statement of Information, Biennial Statement, Public Information Report, annual tax, or annual license tax.
The state may add a late penalty, mark the LLC past due, block a certificate of good standing, forfeit the right to transact business, or administratively dissolve the entity after a cure period.
Start with the official Secretary of State, Department of State, Division of Corporations, Sunbiz, WyoBiz, or Comptroller website for your state. Use your entity number or exact legal name to find the filing.
Many commercial registered agents offer annual report filing as an add-on, but the LLC is still responsible for accuracy and payment. Confirm the provider will file before the deadline and keep the receipt.
Some formation services include reminders, dashboards, or paid compliance packages. They usually do not include state fees, penalties, taxes, or every required tax return unless the package says so explicitly.
Reinstatement usually requires all missed annual reports, unpaid taxes, penalties, interest, a reinstatement or revival form, and confirmation that the registered agent is current. The exact form and fee depend on the state.
Official sources
Last verified 2026-05-08.
Disclaimer: Informational only, not legal or tax advice. Annual report fees, penalties, and reinstatement procedures change; verify directly with the state before filing.