Annual Report Filing Requirements by State for LLCs and Corporations
Annual or periodic report filing deadlines, fees, and administrative dissolution consequences for LLCs and corporations in each US state and DC. Sourced from each state's Secretary of State or equivalent authority.
The data
| state | entity type | filing frequency | deadline | dissolution consequence | late penalty | filing fee |
|---|---|---|---|---|---|---|
| District of Columbia | All | Biennial | April 1st of each 2nd calendar year | |||
| Idaho | All | Annual | each year before the end of the month during which the public organic record of a domestic filing entity became effective, the statement of qualification of a domestic limited liability partnership became effective, or a foreign filing entity registered to do business in this state | |||
| Kentucky | All | Annual | between January 1 and June 30 of each following calendar year | |||
| Maine | All | Annual | June 1st | |||
| Mississippi | All | Annual | due by April 15th of that year | may result in the administrative dissolution of the organization | ||
| Texas | All | Annual | May 15 | A $50 penalty is assessed on each report filed after the due date. | ||
| Washington | All | Annual | Annual reports must be delivered to the secretary of state on a date determined by the secretary of state and at such additional times as the entity elects. | if the entity fails to file its annual report or pay the annual renewal fee it will be administratively dissolved | ||
| Arizona | Corporation | Annual | in the anniversary month on the date determined by the commission | |||
| California | Corporation | Annual | the calendar month during which its original articles were filed and the immediately preceding five calendar months | |||
| Delaware | Corporation | Annual | on or before March 1st | a penalty of $200.00 plus 1.5% interest per month on tax and penalty | Exempt Domestic Corporations – $25.00. Non-Exempt Domestic Corporations – $50.00. | |
| Florida | Corporation | Annual | on or before May 1 | If you do not file an annual report by the third Friday of September, your business entity will be administratively dissolved or revoked in our records at the close of business on the fourth Friday of September. | A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. | Annual Report - Profit Corporation | $150.00 |
| Illinois | Corporation | Annual | within 60 days immediately preceding the first day of the anniversary month | |||
| Kansas | Corporation | Biennial | not later than April 15 | $80, plus the amount specified in rules and regulations of the secretary | ||
| Massachusetts | Corporation | Annual | within 21/2 months after the end of the fiscal year of the corporation | |||
| Michigan | Corporation | Annual | no later than May 15 of each year | |||
| Minnesota | Corporation | Annual | by December 31 of each calendar year | the secretary of state must issue a certificate of administrative dissolution | After administrative dissolution, filing a renewal complying with section 5.34 and the $25 fee with the secretary of state: (1) returns the corporation to good standing as of the date of the dissolution | |
| Missouri | Corporation | Annual | due the month that the corporation incorporated or qualified | |||
| Nebraska | Corporation | Biennial | due on March 1 of each even-numbered year | the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15 | ||
| Nevada | Corporation | Annual | on or before the last day of the month in which the anniversary date of incorporation occurs in each year | |||
| North Carolina | Corporation | Annual | by the fifteenth day of the fourth month following the close of the corporation's fiscal year | |||
| North Dakota | Corporation | Annual | before August second of each year | ceases to exist as a corporation and is considered involuntarily dissolved by operation of law | ||
| Oregon | Corporation | Annual | by the corporation’s anniversary | |||
| Pennsylvania | Corporation | Annual | January 1 – June 30 | administrative dissolution/termination/cancellation six months after the due date of the Annual Report | $7 | |
| South Carolina | Corporation | Annual | on or before the fifteenth day of the fourth month following the close of the taxable year | |||
| Vermont | Corporation | Annual | within two and one-half months after the expiration of the corporation’s fiscal year | |||
| Virginia | Corporation | Annual | on or before the last day of the twelfth month next succeeding the month in which it was incorporated or authorized to transact business in the Commonwealth | |||
| Wisconsin | Corporation | Annual | during the calendar year quarter in which the anniversary date of the incorporation occurs | |||
| California | LLC | Biennial | the calendar month during which its original articles of organization was filed or, in the case of a foreign limited liability company, the month during which its application for registration was filed, and the immediately preceding five calendar months | |||
| Florida | LLC | Annual | on or before May 1 | If you do not file an annual report by the third Friday of September, your business entity will be administratively dissolved or revoked in our records at the close of business on the fourth Friday of September. | A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships. | Annual Report - Limited Liability Company | $138.75 |
| Illinois | LLC | Annual | plus a penalty if delinquent | $75 plus $50 for each series for which a certificate of designation has been filed | ||
| Kansas | LLC | Biennial | not later than April 15 | forfeited or canceled for failure to file business entity information report or to pay the required fee | $80, plus the amount specified in rules and regulations of the secretary | |
| Massachusetts | LLC | Annual | five hundred dollars | |||
| Michigan | LLC | Annual | not later than February 15 of each year | |||
| Nebraska | LLC | Biennial | between January 1 and April 1 of each subsequent odd-numbered calendar year | |||
| North Carolina | LLC | Annual | by April 15 of each subsequent year | |||
| North Dakota | LLC | Annual | before November sixteenth of each year | ceases to exist and is considered involuntarily terminated by operation of law | ||
| Pennsylvania | LLC | Annual | January 1 – September 30 | administrative dissolution/termination/cancellation six months after the due date of the Annual Report | $7 | |
| Vermont | LLC | Annual | within three months after the expiration of the company’s fiscal year | |||
| Wisconsin | LLC | Annual | during the calendar year quarter in which the anniversary date of the articles’ effective date occurs |
Where this came from
Every record above links the page it was taken from and quotes the sentence that states it. These are the 37 sources this dataset was assembled from.
- code.dccouncil.govhttps://code.dccouncil.gov/us/dc/council/code/sections/29-102.11
- legislature.idaho.govhttps://www.legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/
- apps.legislature.ky.govhttps://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075
- maine.govhttps://www.maine.gov/sos/cec/corp/annual.html
- sos.ms.govhttps://www.sos.ms.gov/business-services/annual-reports
- comptroller.texas.govhttps://comptroller.texas.gov/taxes/franchise/
- app.leg.wa.govhttps://app.leg.wa.gov/RCW/default.aspx?cite=23.95.255
- azleg.govhttps://www.azleg.gov/ars/10/01622.htm
- leginfo.legislature.ca.govhttps://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502
- corp.delaware.govhttps://corp.delaware.gov/paytaxes/
- dos.fl.govhttps://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
- ilga.govhttps://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080500050K14.10
- ksrevisor.govhttps://ksrevisor.gov/statutes/chapters/ch17/017_075_0003.html
- malegislature.govhttps://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22
- legislature.mi.govhttps://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-1911
- revisor.mn.govhttps://www.revisor.mn.gov/statutes/cite/302A.821
- revisor.mo.govhttps://revisor.mo.gov/main/OneSection.aspx?section=351.120
- nebraskalegislature.govhttps://nebraskalegislature.gov/laws/statutes.php?statute=21-301
- leg.state.nv.ushttps://www.leg.state.nv.us/NRS/NRS-078.html
- ncleg.govhttps://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_55/GS_55-16-22.html
- ndlegis.govhttps://ndlegis.gov/cencode/t10c19-1.pdf
- oregonlegislature.govhttps://www.oregonlegislature.gov/bills_laws/ors/ors060.html
- pa.govhttps://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/
- scstatehouse.govhttps://www.scstatehouse.gov/code/t12c020.php
- legislature.vermont.govhttps://legislature.vermont.gov/statutes/section/11A/016/00016.22
- law.lis.virginia.govhttps://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-775/
- docs.legis.wisconsin.govhttps://docs.legis.wisconsin.gov/statutes/statutes/180/xvi/1622
- leginfo.legislature.ca.govhttps://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09
- ilga.govhttps://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080501800K50-10
- ksrevisor.govhttps://ksrevisor.gov/statutes/chapters/ch17/017_076_0139.html
- malegislature.govhttps://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12
- legislature.mi.govhttps://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-4207
- nebraskalegislature.govhttps://nebraskalegislature.gov/laws/statutes.php?statute=21-125
- ncleg.govhttps://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_57D/GS_57D-2-24.html
- ndlegis.govhttps://ndlegis.gov/cencode/t10c32-1.pdf
- legislature.vermont.govhttps://legislature.vermont.gov/statutes/section/11/025/04033
- docs.legis.wisconsin.govhttps://docs.legis.wisconsin.gov/statutes/statutes/183/ii/0212
Machine-readable
- data.jsonThe whole dataset — every record with its source URL and source quote.
- Open Knowledge Format bundleOne JSON object per line — every record's frontmatter and quoted span exactly as it is held here, in one fetch.
- data.csvThe same records as one flat table, for a spreadsheet or a dataframe. The last four columns are the source URL, the quoted sentence it was read from, the date we last checked it, and which columns are our reading rather than the page's words.
- How this is made and checkedWhat "verified against source" does and does not mean.
From your own code
Same records, same quotes, without scraping the page: refsource is on PyPI and npm. Each value comes back carrying the URL it was read from and the sentence on that page that states it — .source and .quote sit on the value itself rather than in a side channel, so the checking step is available instead of skipped.
pip install refsource
refsource lookup state-annual-report-filing-requirements state="District of Columbia"
npx -y refsource lookup state-annual-report-filing-requirements state="District of Columbia"
Set your AI assistant up to use this
Two files and no account. Put this in .mcp.json at the root of your project — Claude Code, Cursor, Windsurf, VS Code and Codex all read that file — and your assistant can look this dataset up instead of recalling it. The server is remote, keyless and read-only.
{
"mcpServers": {
"referencesource": {
"type": "http",
"url": "https://referencesource.org/mcp"
}
}
}Add to Cursor · or, on the command line: claude mcp add --transport http referencesource https://referencesource.org/mcp --scope project
Then one line in the project's CLAUDE.md or AGENTS.md, so the assistant knows when to reach for it:
When a question needs "Annual Report Filing Requirements by State for LLCs and Corporations", call the referencesource MCP server at https://referencesource.org/mcp (tool `search_records`, dataset_slug `state-annual-report-filing-requirements`) instead of answering from memory — every record it returns carries its source URL and a verbatim quote from that page.What each tool does, and the servers built over single registers: Connect your AI assistant.