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

What does a Vermont LLC have to file each year?

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

When is it due?

Within three months after the end of the LLC's fiscal year. For an LLC using the calendar year, that means between January 1 and March 31; an LLC with a June 30 year end files by September 30. The first report follows the LLC's first fiscal year end after formation: an LLC formed in July 2026 with a calendar year files by March 31, 2027.

How much does it cost?

$45 for a domestic LLC; foreign LLCs pay considerably more. Some sources cite a $25 late fee, while sources quoting the statute describe no flat late fee, so check the amount shown when you file. Either way, the larger risk of filing late is termination.

How do you file it?

1. Confirm your fiscal year end

   It sets the three-month filing window.

2. Log in to the Secretary of State's online business service

   Vermont's business filing system.

3. Confirm or update details

   Principal office, registered agent and members or managers.

4. Pay $45 within the window

   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 Vermont 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?

An LLC that misses the window loses good standing. If the report stays unfiled, the Secretary of State gives notice and can then terminate the LLC, ending its authority to do business and its liability protection until it is reinstated.

How do you restore a dissolved LLC?

A terminated Vermont LLC is reinstated by filing each overdue annual report with its $45 fee, plus a reinstatement fee of $35 for each delinquent year. Two missed years therefore cost about $160. There is generally no separate form beyond the overdue reports filed through the state's system. See reinstating a dissolved LLC.

What else does a Vermont LLC pay each year?

Owners pay Vermont's graduated income tax on their share of profit. LLCs taxed as partnerships or S corporations generally owe Vermont's minimum business entity tax with their state return. LLCs selling taxable goods, meals or lodging file the relevant tax returns, and employers file withholding and unemployment returns.

What does a typical year look like?

Is anything different for foreign owners?

No. A Vermont 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 Vermont 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.