California
Within 90 days after registration, then every two years during the six-month window ending in the registration month · $20 Statement of Information fee
LLC compliance · Annual reports · 2026
Pennsylvania is easy to misread because the old decennial-report system was replaced by a $7 annual report regime beginning in 2025. Standard LLCs should now track the annual Department of State report, while restricted professional companies have separate annual registration rules.
Frequency
Annual for current standard LLC reports; formerly decennial before the 2025 reporting change
Due date
September 30 each year for LLC annual reports, with the first annual report due the year after formation or foreign registration
State fee
$7 annual report fee
Late penalty
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
Filing facts
Checklist
More states
Within 90 days after registration, then every two years during the six-month window ending in the registration month · $20 Statement of Information fee
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
During the calendar month of the LLC's original Articles of Organization or Application for Authority, every two years · $9 filing fee
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
June 1 each year · $300 annual LLC tax
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
Before the first day of the LLC's anniversary month each year · $75 annual report fee
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
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
By the end of the LLC's anniversary month each year · $75 annual report fee, plus online processing charges shown by the portal
By the last day of the month in which the LLC was organized or registered to do business in Virginia · $50 annual registration fee
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
Pennsylvania historically used a decennial-report cadence, but current Department of State guidance reflects annual reports beginning with the 2025 change. Treat old decennial-only references as stale unless you are researching an earlier filing period.
The standard Pennsylvania LLC annual report deadline is September 30, with the first report due the year after formation or foreign registration.
The annual report fee is $7 for standard LLC annual reports. Restricted professional companies can have separate annual registration requirements.
During the new annual-report phase-in, late consequences are different from the old decennial system. The practical risk is loss of current status and eventual administrative action if reports remain missing.
Pennsylvania LLCs maintain a registered office or commercial registered office provider. The Department of State sends annual-report notices to that registered office address.
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.