What does a Maine LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Maine Secretary of State | $85 | June 1 |
| Owners' income tax returns | Maine Revenue Services | Graduated income tax | April 15 |
| Sales tax returns, if registered | Maine Revenue Services | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in Maine.
When is it due?
Between January 1 and June 1 each year, starting in the calendar year after formation: an LLC formed at any time in 2026 files its first report by June 1, 2027. The report can be filed online, which is much faster than paper.
How much does it cost?
$85 for a domestic LLC, set by state law; foreign LLCs pay $150. A report filed after June 1 adds a $50 late filing penalty. The penalty can be waived for excusable neglect if the report is filed promptly after you learn it was not received.
How do you file it?
Go to the Secretary of State's online annual report service
Maine's corporate reporting portal.
Find the LLC
By name or charter number.
Confirm or update details
Principal office, registered agent and members or managers.
Pay $85 by June 1
By card, and keep the confirmation.
What information do you need?
The annual 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 Maine 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 filed after June 1 costs $135 in total. An LLC that fails to file, or to pay the late penalty, can be administratively dissolved by the Secretary of State after notice, ending its good standing and liability protection until it is reinstated.
How do you restore a dissolved LLC?
A dissolved Maine LLC can be reinstated within six years of dissolution. For dissolution over missed annual reports, the reinstatement fee is $150, capped at $600 however many reports or years are missed, plus the overdue reports. Reinstatement relates back to the dissolution date. See reinstating a dissolved LLC.
What else does a Maine LLC pay each year?
Owners pay Maine's graduated income tax on their share of profit. LLCs selling taxable goods or services, including meals and lodging, file sales tax returns, and employers file withholding, unemployment and paid family leave contributions.
What does a typical year look like?
| When | What to do |
|---|---|
| January 1 | Annual report window opens |
| April 15 | Owners' federal and Maine returns |
| June 1 | Annual report due, $85 |
| After June 1 | Late reports add a $50 penalty |
| Monthly or quarterly | Sales tax returns, if registered |
Is anything different for foreign owners?
No. A Maine LLC owned by someone outside the US files the same annual 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 Maine Secretary of State, and you can always file directly. See business tax deadlines.
Want your Maine filings handled?
We track your Maine deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the Maine LLC annual report due?
Between January 1 and June 1 each year, starting the year after formation.
How much is the Maine annual report?
$85 for a domestic LLC.
What is the Maine late penalty?
$50 for a report filed after June 1.
How much does it cost to reinstate a Maine LLC?
$150, capped at $600, plus the overdue reports.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Maine Revised Statutes title 31, section 1680: LLC fees
- Maine Secretary of State: Corporations
- Maine Revenue Services
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.