LLC annual report due dates & fees by state

All 50 states + DC. Click a state for corporations, franchise tax, income and sales tax dates.

StateLLC report dueFeeStatus
AlabamaFiled with the Business Privilege Tax return (Form PPT)—Confirmed on official page
AlaskaBefore Jan 2 every two years (even years if formed in an even year, odd if odd); delinquent after Feb 1$100Confirmed on official page
ArizonaArizona LLCs do not file an annual report—Confirmed on official page
ArkansasOn or before May 1 each year (no extensions)$150 flat franchise taxConfirmed on official page
CaliforniaEvery two years by the last day of the formation month (6-month filing window); first one within 90 days of formation$20Confirmed on official page
ColoradoEach year in the anniversary month of formation; may be filed from 2 months before through 2 months after without penalty$25 (online)Confirmed on official page
ConnecticutBetween Jan 1 and Mar 31 each year (online)$80Confirmed on official page
DelawareSee annual LLC tax—Confirmed on official page
District of ColumbiaApr 1 of the year after registration, then every two years$300Confirmed on official page
FloridaBetween Jan 1 and May 1 each year; $400 late fee after May 1$138.75Confirmed on official page
GeorgiaJan 1 to Apr 1 each year$60 ($50 + $10 service charge)Confirmed on official page
HawaiiBy the last day of the calendar quarter in which the LLC was registered (Mar 31 / Jun 30 / Sep 30 / Dec 31)$12.50 online ($15 paper)Confirmed on official page
IdahoBy the last day of the formation month each yearNo feeNot confirmed — verify
IllinoisBefore the first day of the anniversary month (may file in the 60 days before)$75Not confirmed — verify
IndianaEvery other year by the end of the formation month (can file up to 90 days early)$32 online / $50 paperConfirmed on official page
IowaJan 1 to Apr 1 of each odd-numbered year$30 online / $45 paperConfirmed on official page
KansasBy Apr 15 every two years (even years if formed in an even year, odd if odd)$90 online / $110 paperConfirmed on official page
KentuckyJan 1 to Jun 30 each year$15Confirmed on official page
LouisianaOn or before the anniversary date of organization each year$35 (from Oct 1, 2026; was $30)Confirmed on official page
MaineJan 1 to Jun 1 each year$85Confirmed on official page
MarylandOn or before Apr 15 each year$300Confirmed on official page
MassachusettsOn or before the anniversary of the certificate of organization each year$500 ($520 online)Confirmed on official page
MichiganBy Feb 15 each year (starting the year after formation)$25Confirmed on official page
MinnesotaAny time during the year, by Dec 31No feeConfirmed on official page
MississippiJan 1 to Apr 15 each year (online)No fee (domestic LLC)Confirmed on official page
MissouriMissouri LLCs do not file an annual report—Not confirmed — verify
MontanaJan 1 to Apr 15 each yearFee waived if filed by Apr 15 (2024–2027); $35 afterConfirmed on official page
NebraskaBy Apr 1 of each odd-numbered year$30 (paper form fee)Confirmed on official page
NevadaBy the last day of the anniversary month each year$150 list + $200 business license ($350)Confirmed on official page
New HampshireJan 1 to Apr 1 each year (starting the year after registration)$100Confirmed on official page
New JerseyBy the last day of the formation month each year$75Confirmed on official page
New MexicoNew Mexico LLCs do not file an annual report—Not confirmed — verify
New YorkEvery two years during the formation month$9Not confirmed — verify
North CarolinaApr 15 each year after the year of formation$200 ($203 online)Confirmed on official page
North DakotaBy Nov 15 each year$50Not confirmed — verify
OhioOhio LLCs do not file an annual report—Not confirmed — verify
OklahomaEach year on the anniversary date of registration (60-day grace period)$25Confirmed on official page
OregonBy the anniversary of the date the articles were filed$100Confirmed on official page
PennsylvaniaJan 1 to Sep 30 each year (started 2025)$7Confirmed on official page
Rhode IslandFeb 1 to May 1 each year$50Confirmed on official page
South CarolinaSouth Carolina LLCs do not file an annual report (unless taxed as a corporation)—Not confirmed — verify
South DakotaBy the 1st day of the anniversary month each year$55 online / $70 paperConfirmed on official page
TennesseeBy the 1st day of the 4th month after fiscal year end (Apr 1 for calendar year)$50 per member; $300 minimum, $3,000 maximumConfirmed on official page
TexasMay 15 each year (next business day if weekend/holiday)No filing fee; tax only above the no-tax-due thresholdConfirmed on official page
UtahBy the anniversary date of registration each year$18Confirmed on official page
VermontWithin 3 months after fiscal year end (Mar 31 for calendar year)$45Confirmed on official page
VirginiaBy the last day of the formation month each year (no annual report for LLCs)$50Confirmed on official page
WashingtonBy the last day of the formation month each year$70Confirmed on official page
West VirginiaJan 1 to Jun 30 each year$25Confirmed on official page
WisconsinBy the end of the calendar quarter containing the formation anniversary$25 online / $40 paperConfirmed on official page
WyomingBy the 1st day of the anniversary month each year$60 minimum license tax (or $0.0002 × Wyoming assets)Confirmed on official page

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