Iowa Annual Report (Biennial Report): Fee & Due Date (2026)
Iowa LLCs do not file an annual report. Instead, every LLC files a Biennial Report with the Iowa Secretary of State once every two years, between January 1 and April 1 of each odd-numbered year. The fee is $30 online through Fast Track Filing or $45 by paper. There is no late fee, but a missed report can lead to administrative dissolution under Iowa Code § 489.705.
Quick Answer
- Report name
- Biennial Report (every 2 years) - not an annual report
- Agency
- Iowa Secretary of State, Business Services Division
- Fee
- $30 online (Fast Track Filing) or $45 by paper
- Due date
- Jan 1–Apr 1 of every odd-numbered year
- Governing law
- Iowa Code § 489.209 (report) and § 489.117 (fee)
- Miss it
- No late fee, but administrative dissolution under § 489.705
Iowa Uses a Biennial Report, Not an Annual Report
Many owners search for an "Iowa annual report," but Iowa LLCs actually file a Biennial Report - a report due every two years rather than every year. The requirement is set by Iowa Code § 489.209, part of the Revised Uniform Limited Liability Company Act (Chapter 489). Both domestic Iowa LLCs and foreign LLCs authorized to transact business in Iowa must file it with the Iowa Secretary of State. There is no separate "annual" filing to layer on top of the biennial report.
The report is a short compliance filing, not a tax return: it confirms your LLC's name, the street address of its principal office, and the name and Iowa street address of its registered agent and registered office. It does not report income and does not go to the Department of Revenue. For where the biennial report fits into the full life of an Iowa LLC, see how to form an LLC in Iowa and the national formation overview.
When the Iowa Biennial Report Is Due
The Iowa biennial report is due between January 1 and April 1 of each odd-numbered year. Under Iowa Code § 489.209(3), your first biennial report is due in the first odd-numbered year after the calendar year your LLC was formed. So an LLC formed in 2026 files its first report in the January–April 2027 window; an LLC formed in 2025 also files first in 2027. After the first filing, the LLC reports again in every following odd-numbered year - 2027, 2029, 2031, and so on.
Because the deadline is tied to odd-numbered years rather than your formation anniversary, the date is easy to standardize: put April 1 of the next odd year on your compliance calendar. The Secretary of State typically sends a reminder to the address on file, but the legal duty to file does not depend on receiving that notice, so keeping your registered agent and principal office current matters. See Iowa registered agent requirements for how notices reach you.
Iowa Biennial Report Fee (2026)
The biennial report fee depends on how you file. Filing online through the Secretary of State's Fast Track Filing system costs $30; filing a paper report by mail costs $45. The fee is set by the Secretary of State under Iowa Code § 489.117, which authorizes the office to impose a filing fee as a condition of accepting the biennial report described in § 489.209. Online filing is both cheaper and faster, so most LLCs use Fast Track Filing.
| Item | Method | Fee (2026) | Agency |
|---|---|---|---|
| Biennial Report | Online (Fast Track Filing) | $30 | Secretary of State |
| Biennial Report | Paper (by mail) | $45 | Secretary of State |
| Statement of Change of Registered Agent/Office | Online or paper | No fee | Secretary of State |
| Reinstatement after administrative dissolution | Application | $5 | Secretary of State |
Confirm current amounts on the Secretary of State's forms and fees page before you file, since fees are set administratively. For a complete Iowa cost breakdown, see Iowa LLC cost.
How to File the Iowa Biennial Report
Filing is straightforward and takes only a few minutes online. Follow these steps:
- Open Fast Track Filing. Go to the Iowa Secretary of State's Fast Track Filing portal and search for your LLC by name or business number.
- Confirm your entity details. Review the LLC name, principal office address, and the name and street address of your registered agent. Under § 489.209 you may update the registered office or agent on the same form.
- Verify current information. The report must be accurate as of the date you file, so correct anything out of date before submitting.
- Pay the fee. Pay $30 online, or print and mail the paper report with a $45 payment to the Secretary of State.
- Save your confirmation. Keep the filed report and receipt with your records as proof of good standing.
If your only change is the registered agent, note that a standalone Statement of Change of Registered Agent or Registered Office carries no fee under § 489.117, so you do not have to wait for the biennial cycle to update it.
What Happens If You Miss It
Iowa is unusual in that it does not charge a separate late fee for a missed biennial report. The consequence is more serious than a fee, though: if the report is not filed, the Secretary of State may begin administrative dissolution of the LLC under Iowa Code § 489.705. In practice the office allows a grace window - commonly about 60 days after the April 1 due date - before dissolving a delinquent entity.
An administratively dissolved LLC loses its good standing. While dissolved it may only carry on activities needed to wind up, and continuing to operate can put the liability shield at risk. To come back, the LLC files an application for reinstatement and pays the $5 reinstatement fee set in § 489.117, along with any delinquent biennial report. Staying current on the report is far cheaper and simpler than reinstating - see what happens if you don't properly close an LLC for related risks.
Biennial Report vs. Iowa Taxes
The biennial report is a Secretary of State compliance filing and is separate from your tax obligations, which run through the Iowa Department of Revenue. Iowa does not impose a franchise tax on ordinary LLCs, so there is no annual privilege tax on the entity's existence. Your tax duties instead depend on activity: pass-through income tax for the owners, and sales tax if you sell taxable goods or services.
By default an Iowa LLC is a pass-through, so profits flow to the members, who report them on their Iowa individual return and pay Iowa's flat 3.8% individual income tax for 2026. If your LLC sells taxable goods or services, you also need a free Iowa sales tax permit. For the full tax picture, see Iowa LLC tax filing and the national business tax overview.
Foreign LLCs and Other Entities
The biennial report requirement is not limited to Iowa-formed LLCs. A foreign LLC authorized to transact business in Iowa must also file the biennial report under § 489.209, on the same odd-year schedule and at the same $30 online / $45 paper fee. A foreign LLC obtains its authority to operate in Iowa through a separate application for a certificate of authority, which carries its own $100 fee, before the biennial reporting cycle begins.
Iowa corporations and nonprofits file their own biennial reports under different chapters of the Iowa Code, so if you operate more than one entity type, confirm the rules for each. If you are deciding between structures, compare LLC vs. corporation and what an LLC is before you form, and review single-member LLC rules if you are the sole owner. The biennial cycle and the odd-year window are the same idea across entity types, but the fees and governing statute differ, so do not assume the LLC rule applies to a corporation you also own.
Frequently Asked Questions
Does an Iowa LLC file an annual report?
No. Iowa LLCs file a Biennial Report every two years, not an annual report. It is filed with the Iowa Secretary of State between January 1 and April 1 of each odd-numbered year under Iowa Code § 489.209.
How much is the Iowa biennial report fee?
$30 to file online through Fast Track Filing, or $45 to file a paper report by mail. The fee is set by the Secretary of State under Iowa Code § 489.117.
When is the Iowa biennial report due?
Between January 1 and April 1 of each odd-numbered year. Your first report is due in the first odd-numbered year after the calendar year your LLC was formed.
Is there a late fee for a missed Iowa biennial report?
No separate late fee. But if the report is not filed, the Secretary of State can administratively dissolve the LLC under Iowa Code § 489.705, ending its good standing until reinstated for a $5 fee.
How do I file the Iowa biennial report?
File online through Fast Track Filing for $30, or mail a paper report for $45. The report confirms your LLC name, principal office, and registered agent, and you can update the registered agent on the same form.
Related
- Business tax (cluster hub)
- How to form an LLC in Iowa
- Iowa LLC cost and filing fees
- Iowa registered agent requirements
- Iowa LLC tax filing
- How to get a business license in Iowa
- How to dissolve an LLC in Iowa
- How to get an EIN
- Kansas annual report (neighboring state)
Sources
- Iowa Code - § 489.209, Biennial report for secretary of state (odd-year January 1–April 1 due window; first report timing).
- Iowa Code (Chapter 489) - Revised Uniform Limited Liability Company Act, full text.
- Justia - Iowa Code § 489.209 (biennial report contents and schedule).
- Justia - Iowa Code § 489.117, Fees (biennial report fee authority; $5 reinstatement).
- Justia - Iowa Code § 489.705, Administrative dissolution (consequence of not filing).
- Iowa Secretary of State - Business Services forms and fees ($30 online / $45 paper biennial report; no-fee change of registered agent).
- Iowa Secretary of State - How do I file a Biennial Report? (Fast Track Filing steps).
- Iowa Secretary of State - Statement of Change of Registered Agent form (635_0119).
- Iowa Department of Revenue - 2026 individual income tax rate (flat 3.8%).
- Iowa Department of Revenue - Business Permit Registration (free sales tax permit).
- IRS - Limited Liability Company (LLC) (federal default classification).
- Cornell Law School LII - Limited liability company (LLC) (overview).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Iowa Secretary of State and the Iowa Department of Revenue before acting.