Does a North Dakota LLC file an annual report?
Yes. A North Dakota LLC must file an annual report with the Secretary of State to keep its registration active and pay the associated fee. Missing the annual report can lead to the LLC losing good standing and eventually being dissolved by the state.
Quick facts
- Formation document
- Articles of Organization, filed with the North Dakota Secretary of State
- Filing portal
- FirstStop, the Secretary of State's online business system
- Default tax status
- Disregarded entity - profit on the owner's Form 1040 (Schedule C)
- Registered agent
- Required - a North Dakota resident or authorized entity with a physical address
- EIN
- Free from the IRS (Form SS-4); needed to hire or open most bank accounts
- Ongoing
- Annual report to the Secretary of State; state income tax on the owner
The same question in every other state
This requirement is set at state level, so the answer changes when you cross a state line. Below is how 23 other states answer the same question, each linked to the page that cites the agency it came from. The full breakdown is on How to Form an LLC.
| State | Answer |
|---|---|
| Arizona | No. Arizona LLCs do not file an annual report with the Arizona Corporation Commission and pay no annual report fee. |
| Delaware | No. Delaware LLCs do not file an annual report, but they must pay a flat $300 annual LLC tax to the Division of Corporations by June 1 each year. |
| Florida | Yes. Every Florida LLC must file an annual report with the Division of Corporations between January 1 and May 1 each year. |
| Illinois | Yes. An Illinois LLC files an annual report with the Secretary of State each year to stay in good standing, with a filing fee set by the state. |
| Iowa | No. Iowa LLCs file a Biennial Report every two years rather than an annual report. |
| Louisiana | Yes. Louisiana LLCs file an annual report with the Secretary of State through geauxBIZ on the anniversary of registration, commonly around $35, to remain in good standing. |
| Maryland | Yes. Every Maryland LLC files Form 1, the Annual Report and Business Personal Property Return, with SDAT by April 15 each year. |
| Massachusetts | Yes. A Massachusetts LLC files an annual report with the Secretary of the Commonwealth, Corporations Division, each year. |
| Michigan | Yes. Michigan calls it an annual statement (Form CSCL/CD-2700), filed with LARA with a $25 fee by February 15 each year. |
| Missouri | No. Missouri does not require LLCs to file annual reports or pay an annual report fee. |
| New Jersey | Yes. Every New Jersey LLC files an annual report with the Division of Revenue for a $75 fee, due by the last day of the anniversary month of its formation. |
| New Mexico | No. New Mexico does not require LLCs to file a periodic or annual report with the Secretary of State. |
| North Carolina | Yes. A North Carolina LLC files an annual report with the Secretary of State to stay in good standing. |
| Ohio | No. Ohio does not require domestic LLCs to file an annual report with the Secretary of State, unlike most states. |
| Oregon | Yes. Every Oregon LLC files an annual report with the Secretary of State by its anniversary date each year, and the fee for a domestic LLC is $100. |
| Pennsylvania | Yes. Pennsylvania's annual report requirement began January 1, 2025, replacing the old decennial report. |
| Rhode Island | Yes. Rhode Island LLCs file an annual report with the Secretary of State each year, generally between February 1 and May 1, and pay the associated fee. |
| South Carolina | Not if it is a standard LLC. An LLC taxed as a partnership or disregarded entity files no annual report with the Secretary of State or SCDOR. |
| South Dakota | Yes. A South Dakota LLC files an annual report with the Secretary of State, generally $50 online, due by the first day of the anniversary month of formation. |
| Utah | Utah requires an annual renewal with the Division of Corporations and Commercial Code to keep the entity active. If the renewal lapses, the registration expires and reinstatement is required. |
| Vermont | Yes. Vermont LLCs file an annual report with the Secretary of State under 11 V.S.A. |
| Virginia | No. Virginia does not require LLCs to file an annual information report. |
| Wisconsin | Yes. A domestic Wisconsin LLC files an annual report with the DFI for $25 online ($40 by paper). |
Full context for North Dakota
This page answers one question. The complete North Dakota guide -- covering the surrounding requirements, the forms, the agency, and what happens if you get it wrong -- is at Single-Member LLC in North Dakota (2026).
Sources
- https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies
- https://www.sos.nd.gov/business/business-services/register-business
- https://www.sos.nd.gov/business/business-services/maintain-registration
- https://www.tax.nd.gov/individual-income-tax
- https://www.law.cornell.edu/cfr/text/26/301.7701-3
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 and fees change; verify current requirements with the relevant government agency before acting.