Annual Report deadlines by state.

How State Deadlines Are Structured

There is no national annual report. There are 51 separate obligations, each set by its own state's statute, Fla. Stat. § 605.0212, Del. Code tit. 8 § 502 and N.Y. Bus. Corp. Law § 408 among them, filed with 51 separate agencies, on schedules that share almost nothing. Sorting them into four shapes is what makes the list usable.

Fixed calendar dates. 28 jurisdictions publish a date and apply it to every entity. Florida is May 1. Georgia is April 1, Texas is May 15, and Minnesota is December 31. These are the easy ones: one date, every entity, every year. Michigan looks like this shape but is not: its LLCs file by February 15 and its corporations by May 15.

Anniversary dates. 23 states tie the deadline to when your entity was formed or authorized. It may be the month, the quarter, or the exact day. Colorado, Nevada, Washington, Utah and Virginia all work this way. Hawaii and Wisconsin use the quarter, not the month. Your date is different from every other entity in the state. That is why a generic reminder list will not help you. Check your formation certificate instead.

Two-year cycles. 9 jurisdictions file biennially: Alaska, Indiana, Iowa, Kansas, Nebraska, New Mexico, New York and the District of Columbia. California joins them, because its Statement of Information is biennial for an LLC while the $800 tax stays annual. An annual calendar entry in a biennial state does not fail loudly. It just skips a cycle. The New York version is worked through in the New York biennial statement guide.

Fiscal-year dates. A handful key the deadline to the entity's own tax year rather than the calendar. Kansas, New Mexico, North Carolina for corporations, South Carolina and Tennessee all key off the fourth month after the fiscal year closes. They use some form of the 15th day or the first day of that month. Vermont uses three months after fiscal year end. For a calendar-year filer that lands in mid-April. For anyone on a June year end it does not.

Then there are the exceptions that belong in no category. Ohio has no annual report for for-profit entities at all. It has only a five-year Statement of Continued Existence for nonprofit corporations. South Carolina LLCs file nothing. Corporations file with the Department of Revenue. Delaware LLCs file no annual report but owe a $400 tax by June 1, which is covered in the Delaware guide.

Texas charges no report fee but requires a franchise information report, in the Texas guide. North Dakota gives LLCs November 15, domestic corporations August 1, foreign corporations May 15 and limited partnerships March 31. That is four dates in one state.

Deadlines and Fees for All 51 Jurisdictions

Filing names, deadlines and cycles come from the File.Business state data set. Both fee columns are generated from api/state-fees.json, read on 2026-08-13. Nothing in this table is typed by hand. Confirm the current requirement with the agency before you file, because fee schedules and statutes move.

Thirteen jurisdictions charge an LLC and a corporation different amounts. Some also charge a foreign entity more than a domestic one. Those are the rows where a single headline number goes wrong. The ones worth memorizing: Nevada bills a corporation $650 and an LLC $350, because of the State Business License. It is $500 for one and $200 for the other. Tennessee bills an LLC $50 per member subject to a $300 floor, and a corporation a flat $20.

Connecticut is $80 and $435. Massachusetts is $520 and $125. Delaware inverts the usual order: the LLC pays $400 and the corporation's report is $50. Kansas is biennial at $90. Alaska is $100 for a domestic entity and $200 for a foreign one. Alaska also has no Secretary of State, so filings go to the Division of Corporations, Business and Professional Licensing.

Minnesota is $0 and still compulsory. Mississippi charges an LLC nothing and a corporation $25. Oregon, Vermont and Wisconsin all charge foreign entities more than domestic ones. Cost per state is broken out in the state cost comparison. The tax side sits in franchise tax by state.

The Penalty and Dissolution Timeline

Missing an annual report is rarely expensive on day one. It becomes expensive on a schedule, and the schedule is different in every state. These four are the ones most often quoted at us, with the actual money attached.

The pattern is consistent even when the numbers are not. First comes a late fee, often a multiple of the filing fee itself. Then comes loss of good standing. That stays invisible until somebody runs a check. It might be a lender before closing, or a landlord before a lease. It might be an acquirer's counsel before a purchase agreement, or another state before it will accept a foreign qualification.

Then comes administrative dissolution, or its local equivalent. That ends the liability shield and releases the entity name to whoever wants it next. A certificate of good standing is the artifact that proves you are still on the right side of that line.

Coming back is always possible and always costs more than staying current. Reinstatement generally requires every missed report, every accumulated penalty, and a reinstatement application with its own fee. In several states it also needs a tax clearance from a second agency before the filing office will act. The route is in the reinstatement guide and how to reinstate an administratively dissolved LLC. The cheapest version of this article is the one where you put the date in a calendar and never read the rest.

Five Deadline Mistakes Worth Avoiding

None of these is about the money. All five are about the date being somewhere other than where the owner looked for it.

Three Owners, Three Missed Deadlines

Three businesses, three different states, three different reasons the date went unnoticed. None of them was short of money. All three were short of a calendar.