What does a North Dakota LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | North Dakota Secretary of State | $50 | November 15 |
| Owners' income tax returns | Office of State Tax Commissioner | Low graduated income tax | April 15 |
| Sales tax returns, if registered | Office of State Tax Commissioner | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in North Dakota.
When is it due?
By November 15 each year, starting in the calendar year after formation: an LLC formed in April 2026 files by November 15, 2027. The statute says before November 16, so November 15 is the last day. The Secretary of State sends a reminder before the due date. Farm and ranch LLCs follow a different schedule.
How much does it cost?
$50 a year. A report filed after November 15 adds a $50 late fee set by state law, so a late report costs $100.
How do you file it?
Log in to FirstStop
The Secretary of State's online portal.
Find the LLC
By name or record number.
Confirm or update details
Principal office, registered agent and governors or managers.
Pay $50 by November 15
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 North Dakota 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 late report adds the $50 late fee and the Secretary of State notifies the LLC that it is not in good standing. If the report remains unfiled, the Secretary of State can terminate the LLC, ending its existence and liability protection until it is reinstated.
How do you restore a dissolved LLC?
A terminated North Dakota LLC can generally be reinstated within about a year by filing a reinstatement request with a $135 fee and the past-due annual report with its late fee. After that period, forming a new LLC may be necessary. See reinstating a dissolved LLC.
What else does a North Dakota LLC pay each year?
Owners pay North Dakota's income tax on their share of profit, at rates among the lowest of states with an income tax. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns. See how to form an LLC in North Dakota.
What does a typical year look like?
| When | What to do |
|---|---|
| April 15 | Owners' federal and North Dakota returns |
| Early autumn | Annual report reminder arrives |
| November 15 | Annual report due, $50 |
| After November 15 | Late reports cost $100 |
| Monthly or quarterly | Sales tax returns, if registered |
Is anything different for foreign owners?
No. A North Dakota 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 North Dakota Secretary of State, and you can always file directly. See business tax deadlines.
Want your North Dakota filings handled?
We track your North Dakota 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 North Dakota LLC annual report due?
By November 15 each year, starting the year after formation.
How much is the North Dakota annual report?
$50.
What is the North Dakota late fee?
$50, making a late report $100.
How much does it cost to reinstate a North Dakota LLC?
$135 plus the past-due report and its late fee.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- North Dakota Secretary of State: FirstStop
- North Dakota Century Code chapter 10-32.1: limited liability companies
- North Dakota Office of State Tax Commissioner
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.