What does a Colorado LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Periodic report | Colorado Secretary of State | $25 | Periodic report month each year |
| Owners' income tax returns | Colorado Department of Revenue | Flat income tax | April 15 |
| Sales tax returns, if registered | Department of Revenue and home-rule cities | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in Colorado.
When is it due?
Each LLC has a periodic report month, the month it was formed, shown on its summary page on the Secretary of State's website. The report can be filed from two months before that month. To be sure of avoiding the late fee, file by the end of the periodic report month; the Secretary of State's guidance treats later filings as late. The first report falls in the year after formation: an LLC formed in May 2026 first files in May 2027, or from March.
How much does it cost?
$25, raised from $10 in 2024. A late report adds a $50 penalty. An LLC that becomes delinquent pays $100 for a statement curing delinquency, and one that has been dissolved pays $100 to reinstate, in each case on top of the overdue report.
How do you file it?
Find your periodic report month
On the LLC's summary page in the Secretary of State's business search.
File online
Colorado accepts periodic reports online only.
Confirm the details
Principal office, registered agent and other information on record.
Pay $25 by card
And keep the confirmation.
What information do you need?
The periodic report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Colorado entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A report not filed on time makes the LLC noncompliant and adds a $50 late penalty. If it is still not filed within the following months, the LLC becomes delinquent, which removes its good standing and can lead to administrative dissolution. A delinquent LLC files the overdue report with a $100 statement curing delinquency.
How do you restore a dissolved LLC?
A delinquent Colorado LLC can be cured with the overdue periodic report and a $100 statement curing delinquency. An LLC that has been administratively dissolved is restored through reinstatement, for $100 plus the overdue report. Reinstatement generally restores the LLC as if it had not been dissolved. See reinstating a dissolved LLC.
What else does a Colorado LLC pay each year?
Owners pay Colorado's flat income tax on their share of profit. Colorado sales tax is complicated by home-rule cities that administer their own sales tax, so LLCs selling taxable goods may file with both the state and some cities. Employers file withholding, unemployment and paid family leave returns.
What does a typical year look like?
| When | What to do |
|---|---|
| Two months before your report month | Periodic report window opens |
| Periodic report month | File the $25 periodic report |
| After the report month | Filings are treated as late, with a $50 penalty |
| April 15 | Owners' federal and Colorado returns |
| Monthly or quarterly | Sales tax returns, state and any home-rule cities |
Is anything different for foreign owners?
No. A Colorado LLC owned by someone outside the US files the same periodic report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Colorado Secretary of State, and you can always file directly. See business tax deadlines.
Want your Colorado filings handled?
We track your Colorado deadlines, file the periodic report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
What is a Colorado periodic report?
Colorado's name for the annual report an LLC files with the Secretary of State.
How much is the Colorado periodic report?
$25.
When is the Colorado periodic report due?
In the month the LLC was formed, with filing open up to two months earlier.
What does delinquent mean in Colorado?
The LLC has not filed its periodic report in time and has lost good standing; curing it costs $100.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Colorado Secretary of State: Business status and periodic reports FAQs
- Colorado Department of Revenue: Taxation
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.