Annual Report Filing Requirements and Deadlines by State for LLC's and C-Corporations
- Shivangi Khurania
- Jan 2
- 5 min read
Most states require LLCs, corporations, and other business entities to file annual (or sometimes biennial/decennial) reports to stay in good standing. Deadlines and requirements vary by state, making compliance challenging for busy owners.
We’ve compiled a list of annual report filings (state by state) requirements, filing frequency, and due date for LLC's and Corporations for your convenience.
Please note: Requirements and deadlines can change. Always check the official state website for the latest information and updates.
Key Things to Know About Annual Reports
All states except Ohio require annual filings.
Deadlines and requirements vary by state.
Some states require an initial report at formation.
Late filings may lead to fines and penalties.
Failure to file may result in loss of good standing and liability protection.
Rules can change based on economic factors.
C Corporation Annual Report List by State
State | Report Name | Submission Frequency | Due Date |
Alabama | Business Privilege Tax Return | Yearly | Due the same time as federal return |
Alabama | Annual Return | Yearly | 15th day of the fourth month after beginning of the tax year |
Alaska | Biennial Report | 2 Years | January 2 |
Arizona | Annual Report | Yearly | Anniversary date |
Arkansas | Annual Franchise Tax Report | Yearly | May 1 |
California | Annual Franchise Tax Report | Yearly | The 15th day of the 4th month from the formation date |
California | Statement of Information | Yearly | Last day of the anniversary month |
Colorado | Periodic Report | Yearly | Last day of the anniversary month |
Connecticut | Annual Report | Yearly | Anniversary date |
Delaware | Annual Report Annual Franchise Tax Report | Yearly | March 1 |
Florida | Annual Report | Yearly | May 1 |
Georgia | Annual Registration | Yearly | April 1 |
Hawaii | Annual Report | Yearly | Last day of the quarter that contains the anniversary month |
Idaho | Annual Report | Yearly | Last day of the anniversary month |
Illinois | Annual Report | Yearly | The last day of the month prior to the anniversary date |
Indiana | Business Entity Report | 2 Years | Last day of the anniversary month |
Iowa | Biennial Report | 2 Years - Even | April 1 |
Kansas | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
Kentucky | Annual Report | 2 Yearly | April 15 |
Louisiana | Annual Report | Yearly | Anniversary date |
Maine | Annual Report | Yearly | June 1 |
Maryland | Annual Report | Yearly | April 15 |
Massachusetts | Annual Report | Yearly | Within 2.5 months after the close of the organization's fiscal year |
Michigan | Annual Report | Yearly | May 15 |
Minnesota | Annual Renewal | Yearly | December 31 |
Mississippi | Annual Report | Yearly | April 15 |
Missouri | Annual Report | Yearly | By the end of the 3rd month following the registration anniversary month |
Montana | Annual Report | Yearly | April 15 |
Nebraska | Biennial Occupation Tax Report | 2 Years - Even | March 1 |
Nebraska | Annaul Benefit Report | 2 Years - Even | March 1 |
Nevada | Annual List of Officers and Directors | Yearly | Last day of the anniversary month |
New Hampshire | Annual Report | Yearly | April 1 |
New Jersey | Annual Report | Yearly | Last day of the month prior to the anniversary date |
New Mexico | Biennial Report | 2 Years | The 15th day of the 4th month after the close of the fiscal year |
New York | Biennial Report | 2 Years | Last day of the anniversary month |
North Carolina | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
North Dakota | Annual Report | Yearly | August 1 |
Ohio | n/a | n/a | n/a |
Oklahoma | n/a | n/a | n/a |
Oregon | Annual Report | Yearly | Anniversary date |
Pennsylvania | Annual Report | Yearly | June 30 (starting in 2025) |
Rhode Island | Annual Report | Yearly | May 1 |
South Carolina | Annual Report | Yearly | Report included in the tax return C Corps are due April 15th or the 15th day of 4th month after tax year-end |
South Dakota | Annual Report | Yearly | First day of anniversary month |
Tennessee | Annual Report | Yearly | By the 1st day of the 4th month following the fiscal year-end |
Texas | Texas Franchise Tax Report Public Information Report (PIR) | Yearly | May 15 |
Utah | Annual Renewal | Yearly | By the last day of the anniversary month |
Vermont | Annual Report | Yearly | Within two and a half months after the end of the organization’s fiscal year |
Virginia | Annual Report | Yearly | Last day of the anniversary month |
Washington | Annual Report | Yearly | Last day of the anniversary month |
West Virginia | Annual Report | Yearly | June 30 |
Wisconsin | Annual Report | Yearly | Last day of the quarter that contains the formation month |
Wyoming | Annual Report | Yearly | First day of anniversary month |
Washington DC | Biennial Report | 2 Years | April 1 |
Additional Notes: Washington DC's annual report is due the first year after organization, and then every 2 years after that.
LLC Annual Report List by State
State | Report Name | Submission Frequency | Due Date |
Alabama | Business Privilege Tax Return | Yearly | Due the same time as federal return |
Alaska | Biennial Report | 2 Years | January 2 |
Arizona | n/a | n/a | n/a |
Arkansas | Annual Franchise Tax Report | Yearly | May 1 |
California | Annual Franchise Tax Report | Yearly | The 15th day of the 4th month from the formation date |
California | Statement of Information | 2 Years | Last day of the anniversary month |
Colorado | Periodic Report | Yearly | By the last day of the anniversary month |
Connecticut | Annual Report | Yearly | March 31st |
Delaware | Alternative Entity Tax | Yearly | June 1 |
Florida | Annual Report | Yearly | May 1 |
Georgia | Annual Registration | Yearly | April 1 |
Hawaii | Annual Report | Yearly | Last day of the quarter that contains the anniversary month |
Idaho | Annual Report | Yearly | Last day of the anniversary month |
Illinois | Annual Report | Yearly | Last day of the month prior to the anniversary date |
Indiana | Business Entity Report | 2 Years | Last day of the anniversary month |
Iowa | Biennial Report | 2 Years - Odd | April 1 |
Kansas | Annual Report | Yearly | The 15th day of the 4th month after the close of the fiscal year |
Kentucky | Annual Report | Yearly | June 30 |
Louisiana | Annual Report | Yearly | Anniversary date |
Maine | Annual Report | Yearly | June 1 |
Maryland | Annual Report & Personal Property Return | Yearly | April 15 |
Massachusetts | Annual Report | Yearly | Anniversary date |
Michigan | Annual Report | Yearly | Febuary 15 |
Minnesota | Annual Renewal | Yearly | December 31 |
Mississippi | Annual Report | Yearly | April 15 |
Missouri | n/a | n/a | n/a |
Montana | Annual Report | Yearly | April 15 |
Nebraska | Biennial Reports | 2 Years - Odd | April 1 |
Nevada | Annual List of Managers or Members | Yearly | Last day of the anniversary month |
New Hampshire | Annual Report | Yearly | April 1 |
New Jersey | Annual Report | Yearly | Last day of the month prior to the registration anniversary date |
New Mexico | n/a | n/a | n/a |
New York | Biennial Report | 2 Years | Last day of the anniversary month |
North Carolina | Annual Report | Yearly | April 15 |
North Dakota | Annual Report | Yearly | November 15 |
Ohio | n/a | n/a | n/a |
Oklahoma | Annual Certificate | Yearly | Anniversary date |
Oregon | Annual Report | Yearly | Anniversary date |
Pennsylvania | Annual Report | Yearly | September 30 (starting in 2025) |
Rhode Island | Annual Report | Yearly | May 1 |
South Carolina | n/a | n/a | n/a |
South Dakota | Annual Report | Yearly | First day of anniversary month |
Tennessee | Annual Report | Yearly | By the 1st day of the 4th month following the fiscal year-end |
Texas | Texas Franchise Tax Report Public Information Report (PIR) | Yearly | May 15 |
Utah | Annual Renewal | Yearly | By the last day of the anniversary month |
Vermont | Annual Report | Yearly | Within three months after the end of the organization’s fiscal year |
Virginia | Annual Registration | Yearly | Last day of the anniversary month |
Washington | Annual Report | Yearly | Last day of the anniversary month |
West Virginia | Annual Report | Yearly | June 30 |
Wisconsin | Annual Report | Yearly | Last day of the quarter that contains the formation month |
Wyoming | Annual Report | Yearly | First day of anniversary month |
Washington DC | Biennial Report | 2 Years | April 1 |
Additional Note: Washington D.C. requires an annual report the first year after formation, then every two years thereafter.
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