Wisconsin LLC Annual Report and Taxes (2026)

Q: How much is the Wisconsin LLC annual report?

A domestic Wisconsin LLC pays $25 to file the annual report online with the Department of Financial Institutions, or $40 by paper. The paper option carries a surcharge, so online filing is both cheaper and faster.

Q: When is the Wisconsin LLC annual report due?

The report is due at the end of the calendar quarter in which the LLC was organized. That means March 31 for first-quarter LLCs, June 30 for second quarter, September 30 for third quarter, and December 31 for fourth quarter.

Q: Does a Wisconsin LLC pay a franchise tax?

No. Wisconsin does not impose a separate franchise or privilege tax on pass-through LLCs. LLC income flows to the members and is taxed on their Wisconsin individual returns, unless the LLC elects to be taxed as a corporation.

Q: What happens if I miss the Wisconsin annual report deadline?

An LLC that fails to file its annual report can be administratively dissolved by the DFI after notice. To restore the entity, you generally must file the delinquent reports and pay the associated fees through the reinstatement process.

Q: Where do I file the Wisconsin LLC annual report?

You file it with the Wisconsin Department of Financial Institutions, not the Department of Revenue. The DFI offers online filing for $25; you can look up your entity in the DFI corporate records to confirm your due quarter.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A Wisconsin LLC files an annual report with the Department of Financial Institutions for $25 online ($40 by paper), due at the end of the calendar quarter in which it was organized - March 31, June 30, September 30, or December 31. Wisconsin has no separate LLC franchise tax; LLC income is taxed on the members' Wisconsin returns.

Quick Answer

Report fee: $25 online / $40 paper (2026)
Agency: Wisconsin Department of Financial Institutions (DFI)
Due date: End of the LLC's organizing quarter (Mar 31 / Jun 30 / Sep 30 / Dec 31)
Statute: Wis. Stat. § 183.0212 (annual report)
Franchise tax: None on pass-through LLCs
Income tax: Pass-through to members' Wisconsin returns

What the Wisconsin Annual Report Is

The Wisconsin annual report is a yearly filing that keeps your LLC's information current with the state and keeps the entity in good standing. It is required by Wis. Stat. § 183.0212 and filed with the Wisconsin Department of Financial Institutions (DFI) - not the Department of Revenue. The report confirms the LLC's name, principal office, registered agent, and registered office. It is a compliance filing, not a tax return: filing it does not by itself calculate or pay any income tax. For the formation context, see how to form an LLC in Wisconsin.

It helps to see where the annual report sits among your obligations. Formation is a one-time event with the DFI. Income and sales taxes are handled by the Department of Revenue on their own schedules. The annual report is the recurring DFI filing that sits between them: a yearly check-in that keeps your entity record accurate and your LLC in good standing. Because the report is inexpensive and quick, it is easy to file - the risk is not difficulty but forgetting, since the deadline is tied to your specific formation quarter rather than a date every business shares.

Wisconsin Annual Report Fee

A domestic Wisconsin LLC pays $25 to file the annual report online, or $40 by paper. The paper filing includes a surcharge, so online filing is both cheaper and faster. The fee is the same each year regardless of the LLC's income or size. Foreign LLCs registered in Wisconsin file their own annual report; confirm the applicable amount on the DFI fee schedule. Budgeting $25 per year for the online report keeps the entity current. For the full cost picture, see Wisconsin LLC cost.

The $15 difference between the $25 online fee and the $40 paper fee reflects a surcharge Wisconsin applies to paper filings. For a single filing the gap is small, but it compounds over the life of the LLC: a company that files online every year pays $25 annually, while one that always mails a paper report pays $40 annually for the same document. Unless you have a specific reason to file on paper, the online route is both cheaper and processed faster. Because the fee does not scale with revenue, a large, profitable LLC and a dormant single-member LLC pay the identical $25.

When the Annual Report Is Due

Unlike states with a single statewide deadline, Wisconsin ties the due date to your LLC's organizing quarter. The report is due at the end of the calendar quarter in which the LLC was organized. The table below shows how the quarters map to deadlines.

LLC organized in	Quarter	Annual report due
January – March	Q1	March 31 each year
April – June	Q2	June 30 each year
July – September	Q3	September 30 each year
October – December	Q4	December 31 each year

You can confirm your quarter by looking up your LLC's organizing date in the DFI corporate records. The report recurs every year on that quarterly deadline.

This quarter-based system trips up owners who assume a single April or year-end deadline. An LLC organized in February is a Q1 entity, so its report is due every March 31 - not on the anniversary of formation and not at year-end. An LLC organized in August is a Q3 entity due every September 30. The first report is generally due in the year after formation, at the end of your quarter. The practical takeaway is to identify your quarter once, then set a recurring reminder for that fixed date so the deadline never sneaks up on you.

How to File the Annual Report

The DFI lets you file the annual report online, which is the recommended route. You look up your LLC, review the pre-populated information, correct anything out of date - such as the principal office or registered agent - and pay the $25 fee. If you file on paper, the fee is $40. Keep a copy of the confirmation for your records. If you need to change your registered agent at the same time, note that a separate Statement of Change (with its own fee) may be required rather than updating it only through the report. The report itself does not require financial statements.

Filing takes only a few minutes once you have your entity information in front of you. Have the LLC's DFI record locator or exact legal name ready, confirm the principal office and mailing address, verify the registered agent and registered office, and pay by card. The DFI issues a confirmation when the report is accepted; save it as proof of timely filing. If any detail on the pre-filled form is wrong - a moved office, a new manager - this is the moment to correct it so the public record stays accurate for the coming year.

No Separate LLC Franchise Tax

Wisconsin imposes no separate franchise or privilege tax on pass-through LLCs. This is a key difference from states like California. A Wisconsin LLC is, by default, a pass-through entity: its income is reported by the members on their Wisconsin individual income tax returns, and the LLC itself does not pay a flat annual state entity tax beyond the $25 annual report. Only if the LLC elects to be taxed as a C corporation would it be subject to Wisconsin corporate income and franchise tax. To weigh that choice, see S-corp vs LLC.

Wisconsin Income Tax and the LLC

Because a Wisconsin LLC is a pass-through by default, how it is taxed follows its federal classification. A single-member LLC is a disregarded entity, and its income appears on the owner's return; a multi-member LLC is taxed as a partnership, filing an informational return and passing income through to members. Either can elect corporate or S-corporation treatment with the IRS. Members report their share of Wisconsin-source income to the Department of Revenue. This annual report page covers the DFI compliance filing; for income tax mechanics, see the national business tax overview and get your EIN if you have not already.

Sales Tax and Other DOR Obligations

Separate from the annual report, an LLC that makes retail sales must hold a seller's permit through Wisconsin Business Tax Registration, which costs $20 for a two-year period ($10 renewal thereafter). Sales tax returns are filed with the Department of Revenue on the schedule the DOR assigns. Do not confuse these DOR obligations with the DFI annual report - they are administered by different agencies and have different deadlines. See business license in Wisconsin for what applies to your activity.

The distinction matters for planning your calendar. The DFI annual report is a single, fixed quarterly deadline each year. Sales tax returns, by contrast, are filed on the frequency the Department of Revenue assigns - monthly, quarterly, or annually - based on your sales volume, and withholding deposits follow their own schedule. Bundling all of these under one mental "annual report" label is a common error that leads to missed sales tax filings. Keep a separate line in your compliance calendar for the DFI report and for each DOR obligation, so none is overlooked.

Missing the Deadline: Consequences

If an LLC fails to file its annual report, the DFI can administratively dissolve the entity after notice. A dissolved LLC loses the right to carry on business except to wind up, and its name becomes available to others. To restore the entity, you generally file the delinquent reports and pay the associated fees through reinstatement. Calendaring your quarterly deadline is the simplest way to stay in good standing. If the LLC was already dissolved, see how Wisconsin dissolution and reinstatement work.

The good news is that the annual report is one of the easiest compliance items to stay ahead of. It costs $25 online, takes minutes, and requires no financial data. The only real trap is the quarter-based deadline, which does not line up with a single national filing date. Owners who set a recurring reminder for their specific quarter - March 31, June 30, September 30, or December 31 - rarely have trouble. If you use a registered agent service, it may also track and remind you of the deadline, but the legal responsibility to file rests with the LLC, so confirm the report was actually submitted each year rather than assuming it was handled.

Frequently Asked Questions

How much is the Wisconsin LLC annual report?

A domestic Wisconsin LLC pays $25 to file online with the DFI, or $40 by paper. The paper option carries a surcharge, so online filing is cheaper and faster.

When is the Wisconsin LLC annual report due?

At the end of the calendar quarter in which the LLC was organized - March 31, June 30, September 30, or December 31, depending on your quarter.

Does a Wisconsin LLC pay a franchise tax?

No. Wisconsin imposes no separate franchise tax on pass-through LLCs. Income is taxed on the members' Wisconsin returns unless the LLC elects corporate treatment.

What happens if I miss the Wisconsin annual report deadline?

The DFI can administratively dissolve the LLC after notice. To restore it, you generally file the delinquent reports and pay the associated fees.

Where do I file the Wisconsin LLC annual report?

With the Wisconsin Department of Financial Institutions, not the Department of Revenue. The DFI offers online filing for $25.

Sources

Wisconsin Statutes - § 183.0212, Annual report.
Wisconsin DFI - Business Entity Fees ($25 online / $40 paper annual report).
Wisconsin DFI - Business Entity FAQ (due at end of the organizing quarter; Mar 31 / Jun 30 / Sep 30 / Dec 31).
Wisconsin DFI - Annual Report Instructions (PDF).
Wisconsin Statutes - Chapter 183, Uniform Limited Liability Company Law.
Wisconsin Dept. of Revenue - Business Tax Registration ($20 initial, $10 renewal, two-year period).
Wisconsin Dept. of Revenue - New Business registration.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute - 26 CFR § 301.7701-3 (entity classification election).

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 Wisconsin Department of Financial Institutions and Wisconsin Department of Revenue before acting.