LLC Annual Report Requirements by State

What This Filing Is Actually Called

Most states call this recurring filing an "annual report," but several use a different name for the same basic purpose of confirming the LLC still exists and updating its registered agent and address: California and the District of Columbia call it a "Statement of Information" or similar biennial statement, Texas folds it into a "Franchise Tax Report and Public Information Report" filed with the Comptroller rather than the Secretary of State, and Nevada calls it an "Annual List of Managers or Managing Members." Whatever it's called, the filing serves the same role: keeping the LLC in good standing with the state.

Fees Vary From $0 to $500

A sample of state fees shows the range:

Several states charge nothing at all if filed on time, including Montana, Mississippi, Minnesota, and Idaho, though some of these still charge a late fee if you miss the deadline.

Five States Require No Periodic Report

Arizona, Missouri, New Mexico, Ohio, and South Carolina don't require LLCs to file any annual or biennial report with the state at all; only corporations have that requirement in those states. Delaware is a related but different case: it has no annual report, but it still charges every LLC a flat $400 annual LLC tax, due by June 1, in its place.

Annual vs. Biennial Filing Cycles

Most states that require a periodic filing collect it every year, but several use a two-year cycle instead: Alaska, California, the District of Columbia, Indiana, Iowa, Kansas, and New York file biennially rather than annually. Which year an LLC falls into often depends on whether it was formed in an even or odd year, so check your specific state's rule rather than assuming every LLC files on the same schedule.

Deadlines Follow Different Patterns

Some states use a fixed calendar date that applies to every LLC regardless of formation date, such as Georgia's January 1 to April 1 window or Texas's May 15 franchise tax deadline. Others use the LLC's own "anniversary month," the calendar month in which it was originally formed, such as Nevada, Virginia, and Washington. A few states set a single fixed date tied to the calendar year, like Minnesota's December 31 deadline. Confirm which pattern your state uses, since an anniversary-month deadline means your due date is different from another LLC formed in the same state on a different date.

Late Fees and Consequences Differ Sharply

Missing the deadline carries different consequences by state. Florida adds a $400 late fee, among the steepest in the country, and administratively dissolves an LLC that hasn't filed by a set date in September. North Dakota adds a $50 late fee and terminates an LLC by operation of law if it doesn't file within six months of the deadline. Other states are more forgiving on the fee but still risk dissolution over time: Idaho and New Jersey don't publish a specific late fee at all, but both can begin administrative dissolution for a report that's never filed.

Check Your Specific State, Not a General Rule

Because fees, cadence, and deadlines vary this much by state, don't assume your LLC's requirement based on what you've read about a different state. Confirm your state's specific filing name, fee, and due date directly with your state's filing agency or Comptroller.

A $0 Fee Doesn't Mean No Filing Is Required

Montana, Mississippi, and Minnesota charge nothing for an on-time annual report, but all three still require the filing itself; skipping it because there's no fee due still risks a late penalty or administrative dissolution in most of these states.

Some States Combine the Report With a Tax Filing

Texas and Delaware fold their recurring LLC compliance obligation into a tax filing or flat tax rather than a traditional report, which means missing it can trigger tax penalties and interest on top of, or instead of, a simple late filing fee.

Set Reminders Around Your Specific Deadline Pattern

If your state uses an anniversary-month deadline rather than a fixed calendar date, mark your LLC's specific formation month rather than relying on a generic reminder, since two LLCs formed in the same state on different dates can have entirely different due dates.

This Is General Information, Not State-Specific Filing Advice

Fees, forms, and deadlines change, and this article summarizes patterns across states rather than providing the current, complete rule for every state. Confirm your specific state's current requirement directly with its filing agency before relying on any number here for your own filing.