Iowa LLC annual report and yearly fees: what is due and when

What does a Iowa LLC have to file each year?

For forming the LLC in the first place, see how to form an LLC in Iowa.

When is it due?

Between January 1 and April 1 of odd-numbered years, starting in the first odd year after formation: an LLC formed in 2026 files by April 1, 2027, and an LLC formed in 2027 first files in 2029. Iowa corporations file in even years, so check the entity type. The Secretary of State issues a delinquency notice if the report is not filed by April 1.

How much does it cost?

$30 online through Fast Track Filing or $45 on paper, set by the Iowa Administrative Code. Some websites quote higher figures, which are out of date. There is no late fee.

How do you file it?

1. Confirm it is a filing year

   Odd-numbered years for LLCs.

2. Go to Fast Track Filing

   The Secretary of State's online system; an account is not required for biennial reports.

3. Confirm or update details

   Principal office, registered agent and other details on record.

4. Pay $30

   By card, and keep the confirmation.

What information do you need?

The biennial 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 Iowa 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?

Iowa adds no late fee. Once a report is 60 days overdue, the Secretary of State can begin administrative dissolution: it serves notice, and the LLC then has 60 days to file before it is dissolved. After dissolution, the LLC can only wind up its affairs until reinstated.

How do you restore a dissolved LLC?

A dissolved Iowa LLC can apply for reinstatement with a $5 application fee and the overdue biennial reports and fees. Once granted, reinstatement relates back to the date of dissolution, as if the LLC had never been dissolved. See reinstating a dissolved LLC.

What else does a Iowa LLC pay each year?

Owners pay Iowa's flat income tax, 3.8% for 2026, on their share of profit; Iowa individual returns are generally due April 30. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

Is anything different for foreign owners?

No. A Iowa LLC owned by someone outside the US files the same biennial 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 Iowa Secretary of State, and you can always file directly. See business tax deadlines.

This guide is general information. It is not tax or legal advice for your situation.