{
 "name": "LLC Annual Report Deadlines and Fees by State (2026)",
 "license": "CC BY 4.0",
 "source": "https://legalglass.org/llc-annual-report-deadlines-by-state/",
 "updated": "2026-08-20",
 "rows": [
  {
   "state": "Alabama",
   "page": "https://legalglass.org/alabama-annual-report/",
   "annual_report_due": "Business Privilege Tax: 15th day of 4th month after tax year start (April 15 for calendar year)",
   "annual_report_fee": "Business Privilege Tax (Department of Revenue)",
   "franchise_tax": "$50 for tax years after Dec 31, 2022; eliminated for small entities",
   "agency": "Alabama Secretary of State, Business Entities"
  },
  {
   "state": "Alaska",
   "page": "https://legalglass.org/alaska-annual-report/",
   "annual_report_due": "January 2 (grace period until February 1)",
   "franchise_tax": "None",
   "agency": "Alaska Division of Corporations, Business and Professional Licensing"
  },
  {
   "state": "Arizona",
   "page": "https://legalglass.org/arizona-annual-report/",
   "annual_report_due": "15th day of 3rd month of tax year, or any time in prior year",
   "annual_report_fee": "None for Arizona LLCs (corporations do file one)",
   "franchise_tax": "None on LLCs",
   "agency": "Arizona Corporation Commission (ACC) - file via eCorp"
  },
  {
   "state": "Arkansas",
   "page": "https://legalglass.org/arkansas-annual-report/",
   "annual_report_due": "May 1 each year",
   "annual_report_fee": "$15, due May 1 each year",
   "franchise_tax": "Flat $150 for LLCs, per year",
   "agency": "Arkansas Secretary of State"
  },
  {
   "state": "California",
   "page": "https://legalglass.org/california-annual-report/",
   "annual_report_due": "Within 40 days of first transacting business",
   "franchise_tax": "$800 minimum franchise tax to the Franchise Tax Board",
   "agency": "California Secretary of State - file via bizfile Online"
  },
  {
   "state": "Colorado",
   "page": "https://legalglass.org/colorado-annual-report/",
   "annual_report_due": "April 15 (calendar-year filers)",
   "annual_report_fee": "$25 - Periodic Report, every year",
   "franchise_tax": "None in Colorado",
   "agency": "Colorado Secretary of State - Business Division"
  },
  {
   "state": "Connecticut",
   "page": "https://legalglass.org/connecticut-annual-report/",
   "annual_report_due": "Last day of the LLC's formation month, annually",
   "annual_report_fee": "$80, due each year between Jan 1 and Mar 31",
   "agency": "Connecticut Secretary of the State (SOTS)"
  },
  {
   "state": "Delaware",
   "page": "https://legalglass.org/delaware-annual-report/",
   "annual_report_due": "June 1 (for the prior tax year)",
   "annual_report_fee": "None for LLCs (only corporations file one)",
   "franchise_tax": "Flat $300 (2026), due June 1 (\u00a718-1107)",
   "agency": "Delaware Division of Revenue"
  },
  {
   "state": "Florida",
   "page": "https://legalglass.org/florida-annual-report/",
   "annual_report_due": "Within 2 months 15 days of the tax-year start (late relief may apply)",
   "annual_report_fee": "$138.75, due Jan 1\u2013May 1; $400 late fee after May 1",
   "agency": "Florida Department of State, Division of Corporations (Sunbiz)"
  },
  {
   "state": "Georgia",
   "page": "https://legalglass.org/georgia-annual-report/",
   "annual_report_due": "By the 15th day of the 3rd month of the tax year (about 2 months 15 days)",
   "annual_report_fee": "$50 annual registration, due Jan 1\u2013Apr 1 each year",
   "franchise_tax": "None on Georgia LLCs",
   "agency": "Georgia Secretary of State - Corporations Division"
  },
  {
   "state": "Hawaii",
   "page": "https://legalglass.org/hawaii-annual-report/",
   "annual_report_due": "In the quarter matching the registration date (Mar 31, Jun 30, Sep 30, or Dec 31)",
   "annual_report_fee": "$15, due in the quarter of the registration anniversary",
   "franchise_tax": "None for LLCs (Hawaii's franchise tax reaches financial corporations)",
   "agency": "DCCA Business Registration Division (BREG)"
  },
  {
   "state": "Idaho",
   "page": "https://legalglass.org/idaho-annual-report/",
   "annual_report_due": "2 months + 15 days after the start of the tax year (late relief may apply)",
   "annual_report_fee": "Required every year - Idaho Secretary of State",
   "franchise_tax": "None in Idaho",
   "agency": "Idaho Secretary of State"
  },
  {
   "state": "Illinois",
   "page": "https://legalglass.org/illinois-annual-report/",
   "annual_report_due": "Before the first day of your LLC's anniversary month, every year",
   "annual_report_fee": "Form LLC-50.1, $75, due before the first day of the anniversary month",
   "agency": "Illinois Secretary of State, Department of Business Services"
  },
  {
   "state": "Indiana",
   "page": "https://legalglass.org/indiana-annual-report/",
   "annual_report_due": "Anniversary month of formation, every second year",
   "franchise_tax": "None on Indiana LLCs",
   "agency": "Indiana Secretary of State, Business Services Division"
  },
  {
   "state": "Iowa",
   "page": "https://legalglass.org/iowa-annual-report/",
   "annual_report_due": "Jan 1\u2013Apr 1 of every odd-numbered year",
   "franchise_tax": "None on ordinary Iowa LLCs",
   "agency": "Iowa Secretary of State, Business Services Division"
  },
  {
   "state": "Kansas",
   "page": "https://legalglass.org/kansas-annual-report/",
   "annual_report_due": "15th day of 4th month after tax period close (e.g., April 15 for calendar year)",
   "franchise_tax": "None - no Kansas franchise tax for tax year 2011 and after",
   "agency": "Kansas Secretary of State"
  },
  {
   "state": "Kentucky",
   "page": "https://legalglass.org/kentucky-annual-report/",
   "annual_report_due": "June 30 (file any time Jan 1\u2013Jun 30)",
   "annual_report_fee": "$15 (Secretary of State)",
   "agency": "Kentucky Secretary of State"
  },
  {
   "state": "Louisiana",
   "page": "https://legalglass.org/louisiana-annual-report/",
   "annual_report_due": "On or before the LLC's anniversary date each year",
   "annual_report_fee": "$30 per year - $35 from Oct 1, 2026",
   "franchise_tax": "None - repealed for periods on/after Jan 1, 2026",
   "agency": "Louisiana Secretary of State - file online via geauxBIZ"
  },
  {
   "state": "Maine",
   "page": "https://legalglass.org/maine-annual-report/",
   "annual_report_due": "June 1 each year (31 MRSA §1665)",
   "annual_report_fee": "Form MLLC-13 - $85 domestic, $150 foreign",
   "franchise_tax": "None in Maine",
   "agency": "Secretary of State, Bureau of Corporations, Elections and Commissions"
  },
  {
   "state": "Maryland",
   "page": "https://legalglass.org/maryland-annual-report/",
   "annual_report_due": "April 15 each year",
   "annual_report_fee": "$300 per year for a foreign LLC",
   "franchise_tax": "None in Maryland",
   "agency": "Maryland State Department of Assessments and Taxation (SDAT)"
  },
  {
   "state": "Massachusetts",
   "page": "https://legalglass.org/massachusetts-annual-report/",
   "annual_report_due": "On or before the formation anniversary",
   "annual_report_fee": "Required every year (M.G.L. c.156C, \u00a712)",
   "franchise_tax": "None on a standard pass-through LLC",
   "agency": "Secretary of the Commonwealth, Corporations Division"
  },
  {
   "state": "Michigan",
   "page": "https://legalglass.org/michigan-annual-report/",
   "annual_report_due": "February 15 (skips first Feb 15 if formed after Sept 30)",
   "franchise_tax": "None on LLCs",
   "agency": "Michigan LARA - Corporations, Securities & Commercial Licensing (Corporations Division)"
  },
  {
   "state": "Minnesota",
   "page": "https://legalglass.org/minnesota-annual-report/",
   "annual_report_due": "December 31 each calendar year",
   "agency": "Minnesota Secretary of State"
  },
  {
   "state": "Mississippi",
   "page": "https://legalglass.org/mississippi-annual-report/",
   "annual_report_due": "April 15 each year; filing opens January 1",
   "annual_report_fee": "Free, due April 15",
   "franchise_tax": "Applies to entities taxed as corporations; minimum $25",
   "agency": "Mississippi Secretary of State, Business Services"
  },
  {
   "state": "Missouri",
   "page": "https://legalglass.org/missouri-annual-report/",
   "annual_report_due": "Within 2 months and 15 days of the start of the tax year (or anytime the prior year)",
   "annual_report_fee": "Missouri LLCs file none",
   "franchise_tax": "None in Missouri",
   "agency": "Missouri Department of Revenue"
  },
  {
   "state": "Montana",
   "page": "https://legalglass.org/montana-annual-report/",
   "annual_report_due": "April 15 each year",
   "annual_report_fee": "Required for registered entities; filed with the Secretary of State",
   "franchise_tax": "None - Montana imposes no franchise/privilege tax on LLCs",
   "agency": "Montana Secretary of State, online business filing portal"
  },
  {
   "state": "Nebraska",
   "page": "https://legalglass.org/nebraska-annual-report/",
   "annual_report_due": "April 1 of each odd-numbered year",
   "agency": "Nebraska Secretary of State"
  },
  {
   "state": "Nevada",
   "page": "https://legalglass.org/nevada-annual-report/",
   "annual_report_due": "Last day of the LLC's anniversary month, every year",
   "annual_report_fee": "$350 (Annual List $150 + License renewal $200)",
   "agency": "Nevada Secretary of State - file online via SilverFlume"
  },
  {
   "state": "New Hampshire",
   "page": "https://legalglass.org/new-hampshire-annual-report/",
   "annual_report_due": "April 1 each year",
   "annual_report_fee": "$100",
   "franchise_tax": "None - New Hampshire has no LLC franchise tax",
   "agency": "New Hampshire Secretary of State - file online or by mail"
  },
  {
   "state": "New Jersey",
   "page": "https://legalglass.org/new-jersey-annual-report/",
   "annual_report_due": "Last day of the entity's anniversary (formation) month, every year",
   "annual_report_fee": "$75, due by the end of the anniversary month",
   "agency": "NJ Division of Revenue and Enterprise Services (DORES)"
  },
  {
   "state": "New Mexico",
   "page": "https://legalglass.org/new-mexico-annual-report/",
   "annual_report_due": "By the 15th day of the 3rd month of the tax year (about 2 months 15 days)",
   "annual_report_fee": "New Mexico LLCs, including foreign LLCs, file no annual report",
   "agency": "New Mexico Secretary of State, Business Services"
  },
  {
   "state": "New York",
   "page": "https://legalglass.org/new-york-annual-report/",
   "annual_report_due": "Within 90 days of dissolution and start of winding up",
   "agency": "New York Department of State, Division of Corporations"
  },
  {
   "state": "North Carolina",
   "page": "https://legalglass.org/north-carolina-annual-report/",
   "annual_report_due": "April 15 each year; first report due the year after formation",
   "annual_report_fee": "$200 each year (about $203 online), due April 15",
   "franchise_tax": "None on default LLCs (corporations only)",
   "agency": "North Carolina Secretary of State, Business Registration Division"
  },
  {
   "state": "North Dakota",
   "page": "https://legalglass.org/north-dakota-annual-report/",
   "annual_report_due": "November 15 (business LLC and PLLC)",
   "annual_report_fee": "$50",
   "franchise_tax": "None on LLCs; income tax is administered by the Tax Commissioner",
   "agency": "North Dakota Secretary of State - file via FirstStop"
  },
  {
   "state": "Ohio",
   "page": "https://legalglass.org/ohio-annual-report/",
   "annual_report_due": "2 months + 15 days after the start of the tax year (late relief may apply)",
   "annual_report_fee": "$0 - none, because none is filed",
   "agency": "Ohio Secretary of State"
  },
  {
   "state": "Oklahoma",
   "page": "https://legalglass.org/oklahoma-annual-report/",
   "annual_report_due": "Anniversary of the LLC's formation/registration",
   "annual_report_fee": "$25 Annual Certificate, due on the anniversary date",
   "franchise_tax": "Applies to corporations; LLCs generally exempt",
   "agency": "Oklahoma Secretary of State"
  },
  {
   "state": "Oregon",
   "page": "https://legalglass.org/oregon-annual-report/",
   "annual_report_due": "2 months and 15 days after the tax year begins (or the prior year)",
   "annual_report_fee": "$100, due by the LLC's anniversary date (ORS 63.787)",
   "franchise_tax": "None on LLCs",
   "agency": "Oregon Secretary of State, Corporation Division"
  },
  {
   "state": "Pennsylvania",
   "page": "https://legalglass.org/pennsylvania-annual-report/",
   "annual_report_due": "2 months + 15 days after tax-year start (about March 15)",
   "annual_report_fee": "Required - $7, filed with the Department of State",
   "franchise_tax": "None - capital stock/franchise tax eliminated in 2016",
   "agency": "Bureau of Corporations and Charitable Organizations - file via Business Filing Services"
  },
  {
   "state": "Rhode Island",
   "page": "https://legalglass.org/rhode-island-annual-report/",
   "annual_report_fee": "$50 per year",
   "franchise_tax": "No separate annual LLC franchise tax in Rhode Island",
   "agency": "Rhode Island Department of State, Business Services Division"
  },
  {
   "state": "South Carolina",
   "page": "https://legalglass.org/south-carolina-annual-report/",
   "annual_report_due": "2 months 15 days after the tax year starts (late relief available)",
   "annual_report_fee": "None for standard LLCs (only if taxed as a corporation)",
   "agency": "South Carolina Secretary of State - Business Entities Online"
  },
  {
   "state": "South Dakota",
   "page": "https://legalglass.org/south-dakota-annual-report/",
   "annual_report_due": "Generally 2 months + 15 days after the tax year begins",
   "annual_report_fee": "$55 (SDCL § 47-34A-212)",
   "franchise_tax": "None (a bank franchise tax applies only to financial institutions)",
   "agency": "South Dakota Secretary of State"
  },
  {
   "state": "Tennessee",
   "page": "https://legalglass.org/tennessee-annual-report/",
   "annual_report_due": "15th day of 4th month (April 15) via TNTAP",
   "annual_report_fee": "$300 minimum, up to a $3,000 maximum",
   "franchise_tax": "0.25% of net worth; $100 minimum (Form FAE 170)",
   "agency": "County/city clerk + Tennessee Department of Revenue"
  },
  {
   "state": "Texas",
   "page": "https://legalglass.org/texas-annual-report/",
   "annual_report_due": "May 15 each year (next business day if a weekend/holiday)",
   "annual_report_fee": "None at the Secretary of State",
   "agency": "Texas Comptroller of Public Accounts (not the Secretary of State)"
  },
  {
   "state": "Utah",
   "page": "https://legalglass.org/utah-annual-report/",
   "annual_report_due": "2 months and 15 days after the start of the tax year (about March 15)",
   "annual_report_fee": "$15 (2026)",
   "agency": "Utah Division of Corporations and Commercial Code (Department of Commerce)"
  },
  {
   "state": "Vermont",
   "page": "https://legalglass.org/vermont-annual-report/",
   "annual_report_due": "Within 3 months after the fiscal year end on record",
   "annual_report_fee": "Required - Vermont Secretary of State",
   "agency": "Vermont Secretary of State - file online or by mail"
  },
  {
   "state": "Virginia",
   "page": "https://legalglass.org/virginia-annual-report/",
   "annual_report_due": "Last day of the LLC's anniversary month, each year",
   "annual_report_fee": "Waived if canceled before the assessment date",
   "agency": "Virginia State Corporation Commission (SCC) - not a Secretary of State"
  },
  {
   "state": "Washington",
   "page": "https://legalglass.org/washington-annual-report/",
   "annual_report_due": "2 months and 15 days after the tax year begins, or any time in the prior year",
   "annual_report_fee": "$70 to the Secretary of State",
   "agency": "Washington Secretary of State (file via CCFS)"
  },
  {
   "state": "West Virginia",
   "page": "https://legalglass.org/west-virginia-annual-report/",
   "annual_report_due": "Within 2 months and 15 days of the start of the tax year, or any time in the prior year",
   "annual_report_fee": "$25, filed between January 1 and June 30",
   "franchise_tax": "None — West Virginia phased out the business franchise tax",
   "agency": "West Virginia Secretary of State (not the State Tax Division)"
  },
  {
   "state": "Wisconsin",
   "page": "https://legalglass.org/wisconsin-annual-report/",
   "annual_report_due": "End of the LLC's organizing quarter (Mar 31 / Jun 30 / Sep 30 / Dec 31)",
   "annual_report_fee": "$65.00 online / $80.00 paper for a foreign LLC",
   "franchise_tax": "None on pass-through LLCs",
   "agency": "Wisconsin Department of Financial Institutions (DFI)"
  },
  {
   "state": "Wyoming",
   "page": "https://legalglass.org/wyoming-annual-report/",
   "annual_report_due": "First day of the anniversary month of formation",
   "annual_report_fee": "License tax of $60 minimum, or $.0002 per dollar of Wyoming assets, whichever is greater",
   "agency": "Wyoming Secretary of State - file online or by mail"
  }
 ]
}