Annual Report Requirements by State: 2025 Complete Guide
Stay compliant with state annual report requirements. This comprehensive guide covers filing deadlines, fees, penalties, and state-specific requirements for all 50 states plus DC.
Legal Disclaimer
This content is for educational and informational purposes only. It does not constitute legal, financial, or professional advice. Laws, regulations, and requirements vary significantly by state and can change over time.
Always consult with qualified professionals: Contact a licensed attorney, certified public accountant (CPA), or other appropriate professional advisor in your jurisdiction before making any business, legal, or financial decisions. Do not rely solely on this information for compliance or legal matters.
Proof of Good Standing provides access to official state databases and educational resources but does not provide legal advice or professional services.
Critical Compliance Alert
Missing annual report deadlines can result in automatic dissolution, late fees up to $500+, and loss of good standing status. This guide is updated for 2025 requirements.
What Are Annual Reports & Why They Matter
An annual report (also called a "periodic report" or "statement of information") is a mandatory filing that businesses must submit to their state's Secretary of State office to maintain active status and good standing.
What Information Do Annual Reports Contain?
- Business Name & Entity Type - Legal name and structure (LLC, Corporation, etc.)
- Principal Address - Current business location and mailing address
- Registered Agent Information - Current agent name and address
- Officers/Directors/Members - Names and addresses of key personnel
- Business Activity - Brief description of primary business purpose
Why Annual Reports Are Required
- • Maintain accurate public business records
- • Verify businesses are still operating
- • Update contact information for legal notices
- • Generate state revenue through filing fees
- • Protect consumers and creditors
Consequences of Non-Compliance
- • Late fees ($50-$500+ depending on state)
- • Loss of good standing status
- • Administrative dissolution of entity
- • Inability to conduct business legally
- • Personal liability for officers/directors
State-by-State Annual Report Requirements
Quick reference table showing annual report requirements for all 50 states plus DC. Click on any state name to access their Secretary of State filing portal.
| State | LLC Fee | Corp Fee | Deadline | Online Filing |
|---|---|---|---|---|
| Alabama | $100 | $100 | April 15 | |
| Alaska | $100 | $100 | Jan 2 | |
| Arizona | $0 | $45 | Anniversary | |
| Arkansas | $150 | $150 | May 1 | |
| California | $20 | $25 | Biennial | |
| Colorado | $10 | $10 | Anniversary | |
| Connecticut | $80 | $150 | Anniversary | |
| Delaware | $300 | $50+ | June 1 / Mar 1 | |
| Florida | $138.75 | $150 | May 1 | |
| Georgia | $50 | $50 | April 1 | |
| Hawaii | Not Required | $25 | - | |
| Idaho | $0 | $0 | Anniversary | |
| Illinois | $75 | $75 | Anniversary | |
| Indiana | $50 | $30 | Biennial | |
| Iowa | $60 | $60 | Biennial | |
| Kansas | $50 | $80 | April 15 | |
| Kentucky | $15 | $15 | June 30 | |
| Louisiana | $35 | $35 | Anniversary | |
| Maine | $85 | $85 | June 1 | |
| Maryland | $300 | $300 | April 15 | |
| Massachusetts | $500 | $125 | Anniversary | |
| Michigan | $25 | $25 | May 15 | |
| Minnesota | $0 | $0 | Dec 31 | |
| Mississippi | $0 | $0 | April 15 | |
| Missouri | Not Required | Not Required | - | N/A |
| Montana | $20 | $20 | April 15 | |
| Nebraska | $13 | $28 | April 1 | |
| Nevada | $350 | $350 | Anniversary | |
| New Hampshire | Not Required | $100 | - | |
| New Jersey | $75 | $75 | Anniversary | |
| New Mexico | Not Required | Not Required | - | N/A |
| New York | $9 | $9 | Biennial | |
| North Carolina | $200 | $200 | April 15 | |
| North Dakota | $50 | $50 | Nov 15 | |
| Ohio | Not Required | Not Required | - | N/A |
| Oklahoma | $25 | $25 | Anniversary | |
| Oregon | $100 | $100 | Anniversary | |
| Pennsylvania | $70 | $70 | Anniversary | |
| Rhode Island | $50 | $50 | Anniversary | |
| South Carolina | $0 | $0 | Anniversary | |
| South Dakota | Not Required | Not Required | - | N/A |
| Tennessee | $300 | $20 | April 1 | |
| Texas | $0 | $0 | Anniversary | |
| Utah | $20 | $20 | Anniversary | |
| Vermont | $35 | $35 | Anniversary | |
| Virginia | $50 | $50 | Anniversary | |
| Washington | $71 | $71 | Anniversary | |
| West Virginia | $25 | $25 | July 1 | |
| Wisconsin | Not Required | $25 | - | |
| Wyoming | $60 | Not Required | Anniversary |
Understanding Deadline Types
- Anniversary: Due on or around the anniversary of formation (varies by state)
- Fixed Date: Same date each year (e.g., April 15, May 1)
- Biennial: Filed every 2 years instead of annually
- Calendar Year: Due at end of calendar year (Dec 31) or early next year (Jan 2)
States Without Annual Report Requirements
The following states do NOT require annual reports for LLCs (though some still require them for corporations):
No Annual Reports for LLCs or Corporations
No LLC Annual Reports (Corps Must File)
- Hawaii
- New Hampshire
- Wisconsin
- Wyoming (Corps exempt)
Important Note
Even if your state doesn't require annual reports, you may still need to file other periodic reports, franchise tax returns, or maintain a registered agent. Always verify current requirements with your state's Secretary of State office.
Common Annual Report Mistakes to Avoid
1Missing the Filing Deadline
The Problem: Late fees start accruing immediately, often $50-$500+ per month. After 60-90 days, many states initiate administrative dissolution proceedings.
The Solution: Set calendar reminders 60 days before your deadline. Many states send email reminders if you opt in through their online system.
2Using Outdated Information
The Problem: Filing with old addresses, removed officers, or incorrect registered agent information can invalidate your filing.
The Solution: Review ALL information carefully before submitting. Update your registered agent first if needed, then file the annual report.
3Confusing Annual Reports with Tax Returns
The Problem: Annual reports are state compliance filings, NOT tax filings. You must file both separately.
The Solution: File your annual report with the Secretary of State AND your state tax return with the revenue department. These are completely separate requirements.
4Forgetting About Foreign Qualifications
The Problem: If you're registered to do business in multiple states, you must file annual reports in EACH state where you're qualified.
The Solution: Maintain a list of all states where you're registered. Each state has different deadlines and fees—track them all separately.
5Falling for Third-Party Solicitations
The Problem: Many businesses receive official-looking letters from third-party companies charging $100-$300+ to file annual reports that cost $25-$100 directly with the state.
The Solution: Always file directly with your state's Secretary of State office. Ignore solicitations that look like government notices but are from private companies.
Compliance Tracking & Automation Tools
Managing annual report deadlines across multiple states can be overwhelming. Here's how to automate compliance tracking and filing.
Proof of Good Standing Chrome Extension
Our Chrome extension provides instant access to all 50 state Secretary of State portals for annual report filing, entity searches, and compliance verification.
Key Features:
- One-click access to any state filing portal
- Bookmark and track multiple entities
- Quick state requirement lookup
- Always up-to-date state portal links
Perfect For:
- • Multi-state business owners
- • Registered agent services
- • Corporate compliance teams
- • Business formation services
- • Legal and accounting professionals
DIY Compliance Calendar
Create a simple spreadsheet or use calendar apps to track:
- • Entity name and formation state
- • Annual report due date
- • Filing fee amount
- • State portal URL
- • 60-day advance reminder
Professional Services
For businesses with complex multi-state compliance needs:
- • Registered agent services (often include filing)
- • Corporate compliance software (CT Corporation, Wolters Kluwer)
- • Business attorneys with compliance packages
- • Accounting firms with entity management services
Frequently Asked Questions
Do I need to file an annual report if I haven't done any business?
Yes. Annual report requirements are based on your entity's registration status, not business activity. Even dormant or inactive businesses must file annual reports to maintain good standing.
What happens if I miss the deadline?
Late fees are assessed immediately (typically $50-$200+). After 60-90 days of non-compliance, most states will administratively dissolve or suspend your entity. You can usually reinstate, but it requires paying all back fees, penalties, and a reinstatement fee.
Can I file my annual report early?
Yes. Most states allow early filing (typically 60-90 days before the due date). This is recommended to avoid last-minute issues and ensure timely compliance.
Is an annual report the same as a franchise tax return?
No. Annual reports are compliance filings with the Secretary of State. Franchise taxes are separate tax obligations filed with your state's revenue or taxation department. Some states combine them, but many require separate filings.
Do I need to file in every state where I do business?
You must file annual reports in: (1) Your state of formation, and (2) Any state where you're registered as a foreign entity. Simply "doing business" doesn't always trigger annual report requirements unless you've formally registered.
How long does it take to process an annual report?
Online filings are typically processed immediately or within 1-3 business days. Paper filings can take 2-4 weeks. You'll usually receive electronic confirmation when accepted.
Can I change my registered agent in my annual report?
Sometimes. Many states allow you to update registered agent information as part of the annual report. However, some states require a separate registered agent change form filed BEFORE the annual report.
Stay Compliant Across All States
Access annual report filing portals for all 50 states instantly with our free Chrome extension. Never miss a deadline again.