What LLC annual report does each state require?
The report column is the state's own yearly filing for the LLC. Owners' income tax returns and sales tax returns apply everywhere and are left out; the last column lists other state charges that fall on the LLC itself, such as a franchise tax or a business licence.
| State | Yearly report | Fee | Due | Other yearly state charges |
|---|---|---|---|---|
| Alabama | None: business privilege tax return instead | Nothing if the tax is $100 or less | Federal return due date | Initial return within 2.5 months of formation, if not exempt |
| Alaska | Biennial report | $100 | January 2, every two years | State business license ($50 a year or $100 for two years, Renew before it expires) |
| Arizona | None | None | Not required | TPT licence renewal each January, if licensed |
| Arkansas | Annual Franchise Tax Report | $150 franchise tax | May 1 | None beyond the usual tax returns |
| California | Statement of Information | $20, every two years | Six-month window ending in the formation month | $800 annual LLC tax by the 15th day of the 4th month, plus an LLC fee from $900 once gross receipts reach $250,000; Form 568 |
| Colorado | Periodic report | $25 | Periodic report month each year | None beyond the usual tax returns |
| Connecticut | Annual report | $80 | January 1 to March 31 | None beyond the usual tax returns |
| Delaware | None: a flat annual tax instead | $400 | June 1 | No annual report |
| Florida | Annual report | $138.75 | January 1 to May 1 | $400 late fee after May 1; dissolution if still unfiled by the third Friday of September |
| Georgia | Annual registration | $50 online | January 1 to April 1 | None beyond the usual tax returns |
| Hawaii | Annual report | $12.50 online | During your registration quarter | General excise tax returns (Tax on gross income, Monthly, quarterly or semiannually, plus an annual return) |
| Idaho | Annual report | Free | End of anniversary month | None beyond the usual tax returns |
| Illinois | Annual report | $75 | Before the first day of the anniversary month | Personal property replacement tax, partnerships and S corporations (1.5% of net income, With the state return) |
| Indiana | Business Entity Report | About $32 online | Anniversary month, every two years | None beyond the usual tax returns |
| Iowa | Biennial report | $30 online | April 1, odd-numbered years | None beyond the usual tax returns |
| Kansas | Information Report | About $90 online, $110 on paper | April 15, every two years | None beyond the usual tax returns |
| Kentucky | Annual report | $15 | June 30 | Limited liability entity tax ($175 minimum, 15th day of the 4th month after year end) |
| Louisiana | Annual report | $35 from October 1, 2026 | Formation anniversary | None beyond the usual tax returns |
| Maine | Annual report | $85 | June 1 | None beyond the usual tax returns |
| Maryland | Form 1, annual report and personal property return | $300 | April 15 | None beyond the usual tax returns |
| Massachusetts | Annual report | $500 | Formation anniversary | None beyond the usual tax returns |
| Michigan | Annual statement | $25 | February 15 | None beyond the usual tax returns |
| Minnesota | Annual renewal | Free | December 31 | None beyond the usual tax returns |
| Mississippi | Annual report | Free | April 15 | None beyond the usual tax returns |
| Missouri | None | None | Not required | Keep the registered agent current |
| Montana | Annual report | Free on time through 2027; $20 standard | April 15 | None beyond the usual tax returns |
| Nebraska | Biennial report | $25 online | April 1, odd-numbered years | None beyond the usual tax returns |
| Nevada | Annual list of managers or members | $150 | End of the anniversary month | State business license renewal ($200, Same date, filed together); Commerce tax, if gross revenue over $4 million (Rate by industry, August 14) |
| New Hampshire | Annual report | $100 | April 1 | Business profits tax, if gross income over $109,000 (7.5% of taxable profits, 15th day of the 4th month); Business enterprise tax, if receipts or base over $298,000 (0.55% of the base, Filed with the profits tax) |
| New Jersey | Annual report | $75 | End of the anniversary month | Partnership return and filing fee, multi-member LLCs (Per-owner filing fee, 15th day of the 3rd month) |
| New Mexico | None | None | Not required | Keep a registered agent; gross receipts tax only with New Mexico activity |
| New York | Biennial Statement | $9, every two years | Anniversary month, every two years | LLC filing fee from $25 a year (Form IT-204-LL) based on New York source income; one-off publication requirement |
| North Carolina | Annual report | $200 | April 15 | None beyond the usual tax returns |
| North Dakota | Annual report | $50 | November 15 | None beyond the usual tax returns |
| Ohio | None | None | Not required | Municipal net profit returns; commercial activity tax above $6 million |
| Oklahoma | Annual certificate | $25 | Formation anniversary | None beyond the usual tax returns |
| Oregon | Annual report | $100 | Formation anniversary | Corporate activity tax, if Oregon activity over $1 million ($250 plus 0.57% of the excess, Annual return, quarterly estimates) |
| Pennsylvania | Annual report | $7 | September 30 | Local earned income tax returns (Local rates, Usually April 15) |
| Rhode Island | Annual report | $50 | May 1 | Minimum tax with the state return ($400, 15th day of the 3rd or 4th month) |
| South Carolina | None, unless taxed as a corporation | None | Not required | Local business licence, usually based on gross receipts |
| South Dakota | Annual report | $55 online | Anniversary month | None beyond the usual tax returns |
| Tennessee | Annual report | $50 per member; $300 minimum | 1st day of the 4th month after year end | Franchise and excise tax return ($100 minimum franchise tax; 6.5% excise tax, 15th day of the 4th month after year end) |
| Texas | Franchise tax report and Public Information Report | No tax at or below $2.65 million of annualized revenue (2026 reports) | May 15 | $50 late penalty per report; forfeiture if ignored |
| Utah | Annual renewal | $18 | Anniversary month | None beyond the usual tax returns |
| Vermont | Annual report | $45 | Within three months after fiscal year end | Business entity tax, partnerships and S corporations (Minimum tax with the return, With the state return) |
| Virginia | Annual registration fee | $50 | End of the anniversary month | Local business license tax, where levied (Based on gross receipts, Set locally, often March 1) |
| Washington | Annual report | $70 | End of the anniversary month | Business and occupation tax and sales tax returns (Tax on gross receipts; sales tax collected, Monthly, quarterly or annually); Business license endorsements, where held (Varies, On each endorsement's renewal date) |
| Washington DC | Biennial report | $300 | April 1, every two years | Basic business license renewal (Depends on the license category, Every two years); Unincorporated business franchise tax return, if required (8.25% of net income, April 15) |
| West Virginia | Annual report | $25 | June 30 | Biennial report, if elected ($50, June 30, every two years) |
| Wisconsin | Annual report | $25 online | End of the formation quarter | None beyond the usual tax returns |
| Wyoming | Annual report | $60 license tax, or $0.0002 per dollar of Wyoming assets if higher | First day of the anniversary month | Administrative dissolution if unfiled |
States with their own guide are linked. See LLC formation fees by state for the cost of forming the LLC in the first place.
Which states charge the most each year?
California is the outlier: every LLC pays the $800 annual tax from its first year, whether or not it makes money, plus an LLC fee from $900 once gross receipts reach $250,000. Delaware's $400 annual tax and Massachusetts' $500 report follow. Nevada's two filings together cost $350, and Tennessee's report starts at $300 and rises with the number of members. At the other end, 4 states charge nothing for the report itself: Idaho, Minnesota, Mississippi and Montana.
Which states have no annual report?
Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio and South Carolina. In most of them something else takes its place: Delaware's annual tax, Alabama's business privilege tax return above a $100 exemption, Ohio's municipal returns and commercial activity tax, and Arizona's transaction privilege tax licence. New Mexico and Missouri ask for nothing each year beyond keeping a registered agent. See New Mexico LLC yearly filings and the Delaware LLC annual tax.
When is the report due?
Two patterns cover most states. Anniversary states tie the deadline to the month the LLC was formed, so every LLC has its own date: Illinois, Nevada, New Jersey, Virginia, Washington and Wyoming work this way. Fixed-date states give every LLC the same window, such as Florida's January 1 to May 1, Georgia's January 1 to April 1 and North Carolina's April 15. 8 states ask every two years rather than every year: Alaska, California, Indiana, Iowa, Kansas, Nebraska, New York and Washington DC. The first report is usually due the year after formation, but a few states want one within months of forming, so check the row for your state.
What happens if you miss it?
A late fee first: Florida's is $400, more than the report itself. Then the state marks the LLC as not in good standing, which blocks a certificate of good standing for a bank or a buyer, and after a further period it administratively dissolves the LLC. Reinstatement means filing every missed report and paying the fees and penalties, and the name may have been taken in the meantime. See reinstating a dissolved LLC and business tax deadlines.
Does a foreign-owned LLC file the same report?
Yes. The state report is the same whoever owns the LLC. On top of it, a single-member LLC owned by a person outside the US files Form 5472 with a pro forma Form 1120 with the IRS every year, even with no US income, and the penalty for missing that is $25,000. See annual filings for foreign-owned LLCs.
Keep going
Every US tax guide is checked against the IRS or the state that sets the rule, names who wrote and reviewed it, and links to the official source.
Questions people ask
Which states have no LLC annual report?
Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio and South Carolina, though Delaware charges a $400 annual tax instead and Alabama has a business privilege tax return above a $100 exemption.
How much is the LLC annual report fee?
From nothing in states such as Idaho, Minnesota and Mississippi to $500 in Massachusetts. California's $800 is an annual tax rather than a report fee, paid on top of a $20 Statement of Information every two years.
What happens if an LLC does not file its annual report?
The state charges a late fee, the LLC loses its good standing, and after a further period the state dissolves it. It can usually be reinstated by filing the missed reports and paying what is owed.
Is the annual report the same as the tax return?
No. The annual report goes to the state's business registry and keeps the LLC's details current; tax returns go to the IRS and the state tax agency. Both are due every year.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Limited liability company (LLC)
- IRS: Form 5472 instructions
- California Franchise Tax Board: Limited liability company annual tax
- Delaware Division of Corporations: Annual report and tax instructions
- Florida Division of Corporations: Annual report filing
Rules and fees change. If you are reading this long after October 26, 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.