{
  "name": "Annual Report Filing Requirements by State for LLCs and Corporations",
  "description": "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.",
  "url": "https://referencesource.org/state-annual-report-filing-requirements/",
  "licence": "public-domain-facts",
  "last_verified": "2026-09-01",
  "stale_after": "2027-09-01",
  "sources": [
    "https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11",
    "https://www.legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/",
    "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075",
    "https://www.maine.gov/sos/cec/corp/annual.html",
    "https://www.sos.ms.gov/business-services/annual-reports",
    "https://comptroller.texas.gov/taxes/franchise/",
    "https://app.leg.wa.gov/RCW/default.aspx?cite=23.95.255",
    "https://www.azleg.gov/ars/10/01622.htm",
    "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=1502",
    "https://corp.delaware.gov/paytaxes/",
    "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/",
    "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080500050K14.10",
    "https://ksrevisor.gov/statutes/chapters/ch17/017_075_0003.html",
    "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22",
    "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-1911",
    "https://www.revisor.mn.gov/statutes/cite/302A.821",
    "https://revisor.mo.gov/main/OneSection.aspx?section=351.120",
    "https://nebraskalegislature.gov/laws/statutes.php?statute=21-301",
    "https://www.leg.state.nv.us/NRS/NRS-078.html",
    "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_55/GS_55-16-22.html",
    "https://ndlegis.gov/cencode/t10c19-1.pdf",
    "https://www.oregonlegislature.gov/bills_laws/ors/ors060.html",
    "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/",
    "https://www.scstatehouse.gov/code/t12c020.php",
    "https://legislature.vermont.gov/statutes/section/11A/016/00016.22",
    "https://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-775/",
    "https://docs.legis.wisconsin.gov/statutes/statutes/180/xvi/1622",
    "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=17702.09",
    "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080501800K50-10",
    "https://ksrevisor.gov/statutes/chapters/ch17/017_076_0139.html",
    "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12",
    "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-4207",
    "https://nebraskalegislature.gov/laws/statutes.php?statute=21-125",
    "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_57D/GS_57D-2-24.html",
    "https://ndlegis.gov/cencode/t10c32-1.pdf",
    "https://legislature.vermont.gov/statutes/section/11/025/04033",
    "https://docs.legis.wisconsin.gov/statutes/statutes/183/ii/0212"
  ],
  "records": [
    {
      "state": "District of Columbia",
      "entity_type": "All",
      "filing_frequency": "Biennial",
      "deadline": "April 1st of each 2nd calendar year",
      "id": "all-district-of-columbia",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-district-of-columbia/",
      "source": "https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11",
      "source_quote": "(a) Each domestic filing entity and limited liability partnership and registered foreign entity shall deliver to the Mayor for filing a biennial report that sets forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Idaho",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "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",
      "id": "all-idaho",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-idaho/",
      "source": "https://www.legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/",
      "source_quote": "30-21-213. ANNUAL REPORT FOR SECRETARY OF STATE. (a) A domestic filing entity, domestic limited liability partnership, or registered foreign entity shall deliver to the secretary of state for filing an annual report that states:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Kentucky",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "between January 1 and June 30 of each following calendar year",
      "id": "all-kentucky",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-kentucky/",
      "source": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47075",
      "source_quote": "Each entity and each foreign entity authorized to transact business in this Commonwealth shall deliver to the Secretary of State for filing an annual report that sets forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Maine",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "June 1st",
      "id": "all-maine",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-maine/",
      "source": "https://www.maine.gov/sos/cec/corp/annual.html",
      "source_quote": "An annual report is required to be filed every year in order to maintain a good standing status. The legal filing deadline is June 1st.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Mississippi",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "due by April 15th of that year",
      "dissolution_consequence": "may result in the administrative dissolution of the organization",
      "id": "all-mississippi",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-mississippi/",
      "source": "https://www.sos.ms.gov/business-services/annual-reports",
      "source_quote": "Under Mississippi law, all for profit corporations, nonprofit corporations, and limited liability companies operating in Mississippi are required to file an Annual Report with the Secretary of State.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Texas",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "May 15",
      "late_penalty": "A $50 penalty is assessed on each report filed after the due date.",
      "id": "all-texas",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-texas/",
      "source": "https://comptroller.texas.gov/taxes/franchise/",
      "source_quote": "Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.",
      "verified_fields": [
        "deadline",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Washington",
      "entity_type": "All",
      "filing_frequency": "Annual",
      "deadline": "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.",
      "dissolution_consequence": "if the entity fails to file its annual report or pay the annual renewal fee it will be administratively dissolved",
      "id": "all-washington",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/all-washington/",
      "source": "https://app.leg.wa.gov/RCW/default.aspx?cite=23.95.255",
      "source_quote": "(2) A domestic entity or registered foreign entity shall deliver to the secretary of state for filing an annual report that states:",
      "verified_fields": [
        "deadline",
        "dissolution_consequence"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Arizona",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "in the anniversary month on the date determined by the commission",
      "id": "corporation-arizona",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-arizona/",
      "source": "https://www.azleg.gov/ars/10/01622.htm",
      "source_quote": "C. The annual report for all corporations shall be delivered to the commission for filing, and the annual fee shall be paid on or before the date assigned by the commission. The commission may stagger the annual report filing date for all corporations and adjust the annual registration fee on a pro rata basis. The corporation shall deliver the annual report to the commission for filing each subsequent year in the anniversary month on the date determined by the commission.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "California",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "the calendar month during which its original articles were filed and the immediately preceding five calendar months",
      "id": "corporation-california",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-california/",
      "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=1502",
      "source_quote": "Every corporation shall file, within 90 days after the filing of its original articles and annually thereafter during the applicable filing period, on a form prescribed by the Secretary of State, a statement containing all of the following:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Delaware",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "on or before March 1st",
      "filing_fee": "Exempt Domestic Corporations \u2013 $25.00. Non-Exempt Domestic Corporations \u2013 $50.00.",
      "late_penalty": "a penalty of $200.00 plus 1.5% interest per month on tax and penalty",
      "id": "corporation-delaware",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-delaware/",
      "source": "https://corp.delaware.gov/paytaxes/",
      "source_quote": "All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online. Failure to file the report and pay the required franchise taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty.",
      "verified_fields": [
        "deadline",
        "filing_fee",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Florida",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "on or before May 1",
      "filing_fee": "Annual Report - Profit Corporation | $150.00",
      "late_penalty": "A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships.",
      "dissolution_consequence": "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.",
      "id": "corporation-florida",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-florida/",
      "source": "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/",
      "source_quote": "An annual report must be filed each year for your business entity to maintain an \"active status\" with the Department of State.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "filing_fee",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Illinois",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "within 60 days immediately preceding the first day of the anniversary month",
      "id": "corporation-illinois",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-illinois/",
      "source": "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080500050K14.10",
      "source_quote": "Sec. 14.10. Filing of annual report of domestic or foreign corporation. Such annual report together with all fees, taxes and charges as prescribed by this Act, shall be delivered to the Secretary of State within 60 days immediately preceding the first day of the anniversary month or, in the case of a corporation which has established an extended filing month, the extended filing month of the corporation each year.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Kansas",
      "entity_type": "Corporation",
      "filing_frequency": "Biennial",
      "deadline": "not later than April 15",
      "filing_fee": "$80, plus the amount specified in rules and regulations of the secretary",
      "id": "corporation-kansas",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-kansas/",
      "source": "https://ksrevisor.gov/statutes/chapters/ch17/017_075_0003.html",
      "source_quote": "(a) Every domestic corporation organized for profit shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the corporation on the day the report is filed with the secretary of state.",
      "verified_fields": [
        "deadline",
        "filing_fee"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Massachusetts",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "within 21/2 months after the end of the fiscal year of the corporation",
      "id": "corporation-massachusetts",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-massachusetts/",
      "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156D/Section16.22",
      "source_quote": "(a) Each domestic corporation, and each foreign corporation authorized to transact business in the commonwealth, shall deliver to the secretary of state for filing an annual report that sets forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Michigan",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "no later than May 15 of each year",
      "id": "corporation-michigan",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-michigan/",
      "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-1911",
      "source_quote": "(1) A domestic corporation and each foreign corporation subject to chapter 10 shall file a report with the administrator no later than May 15 of each year.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Minnesota",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "by December 31 of each calendar year",
      "late_penalty": "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",
      "dissolution_consequence": "the secretary of state must issue a certificate of administrative dissolution",
      "id": "corporation-minnesota",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-minnesota/",
      "source": "https://www.revisor.mn.gov/statutes/cite/302A.821",
      "source_quote": "(b) Each calendar year beginning in the calendar year following the calendar year in which a corporation incorporates, the corporation must file with the secretary of state by December 31 of each calendar year a renewal containing the information listed in subdivision 2.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Missouri",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "due the month that the corporation incorporated or qualified",
      "id": "corporation-missouri",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-missouri/",
      "source": "https://revisor.mo.gov/main/OneSection.aspx?section=351.120",
      "source_quote": "351.120. Corporate registration report required, when \u2014 change in registered office or agent to be filed with report \u2014 waiver, when. \u2014 1. Every corporation organized pursuant to the laws of this state, including corporations organized pursuant to or subject to this chapter, and every foreign corporation licensed to do business in this state, whether such license shall have been issued pursuant to this chapter or not, other than corporations exempted from taxation by the laws of this state, shall file a corporate registration report.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Nebraska",
      "entity_type": "Corporation",
      "filing_frequency": "Biennial",
      "deadline": "due on March 1 of each even-numbered year",
      "dissolution_consequence": "the corporation will be administratively dissolved if the report and proper occupation tax are not received by April 15",
      "id": "corporation-nebraska",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-nebraska/",
      "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-301",
      "source_quote": "Each domestic corporation subject to the Nebraska Model Business Corporation Act shall deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year, in such form as the Secretary of State may prescribe.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Nevada",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "on or before the last day of the month in which the anniversary date of incorporation occurs in each year",
      "id": "corporation-nevada",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-nevada/",
      "source": "https://www.leg.state.nv.us/NRS/NRS-078.html",
      "source_quote": "2. The corporation shall annually thereafter, on or before the last day of the month in which the anniversary date of incorporation occurs in each year, or, if, pursuant to subsection 12, the corporation has selected an alternative due date for filing the list required by subsection 1, on or before the last day of the month in which the anniversary date of the alternative due date occurs in each year, file with the Secretary of State, on a form furnished by the Secretary of S",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "North Carolina",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "by the fifteenth day of the fourth month following the close of the corporation's fiscal year",
      "id": "corporation-north-carolina",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-north-carolina/",
      "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_55/GS_55-16-22.html",
      "source_quote": "(a) Requirement. - Except as provided in subsections (a1) and (a2) of this section, each domestic corporation and each foreign corporation authorized to transact business in this State shall deliver an annual report directly to the Secretary of State in electronic form or in paper form as prescribed by the Secretary of State under this section.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "North Dakota",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "before August second of each year",
      "dissolution_consequence": "ceases to exist as a corporation and is considered involuntarily dissolved by operation of law",
      "id": "corporation-north-dakota",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-north-dakota/",
      "source": "https://ndlegis.gov/cencode/t10c19-1.pdf",
      "source_quote": "Each corporation and each foreign corporation authorized to transact business in this state shall file, within the time provided in subsection 3, an annual report setting forth:",
      "verified_fields": [
        "deadline",
        "dissolution_consequence"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Oregon",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "by the corporation\u2019s anniversary",
      "id": "corporation-oregon",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-oregon/",
      "source": "https://www.oregonlegislature.gov/bills_laws/ors/ors060.html",
      "source_quote": "60.787 Annual report; updates; rules. (1) A domestic corporation, and a foreign corporation authorized to transact business in this state, shall by the corporation\u2019s anniversary deliver to the office of the Secretary of State for filing an annual report that sets forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Pennsylvania",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "January 1 \u2013 June 30",
      "filing_fee": "$7",
      "dissolution_consequence": "administrative dissolution/termination/cancellation six months after the due date of the Annual Report",
      "id": "corporation-pennsylvania",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-pennsylvania/",
      "source": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/",
      "source_quote": "Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146]. These associations include:",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "filing_fee"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "South Carolina",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "on or before the fifteenth day of the fourth month following the close of the taxable year",
      "id": "corporation-south-carolina",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-south-carolina/",
      "source": "https://www.scstatehouse.gov/code/t12c020.php",
      "source_quote": "Except for those corporations described in Section 12-20-110, every domestic corporation, every foreign corporation qualified to do business in this State, and any other corporation required by Section 12-6-4910 to file income tax returns shall file an annual report with the department.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Vermont",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "within two and one-half months after the expiration of the corporation\u2019s fiscal year",
      "id": "corporation-vermont",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-vermont/",
      "source": "https://legislature.vermont.gov/statutes/section/11A/016/00016.22",
      "source_quote": "(a) Each domestic corporation, and each foreign corporation authorized to transact business in this State, shall deliver to the Secretary of State for filing an annual report that sets forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Virginia",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "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",
      "id": "corporation-virginia",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-virginia/",
      "source": "https://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-775/",
      "source_quote": "A. Each domestic corporation, and each foreign corporation authorized to transact business in the Commonwealth, shall file, within the time prescribed by this section, an annual report setting forth:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Wisconsin",
      "entity_type": "Corporation",
      "filing_frequency": "Annual",
      "deadline": "during the calendar year quarter in which the anniversary date of the incorporation occurs",
      "id": "corporation-wisconsin",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/corporation-wisconsin/",
      "source": "https://docs.legis.wisconsin.gov/statutes/statutes/180/xvi/1622",
      "source_quote": "(a) A domestic corporation shall deliver its annual report to the department in each year following the calendar year in which the domestic corporation was incorporated, during the calendar year quarter in which the anniversary date of the incorporation occurs.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "California",
      "entity_type": "LLC",
      "filing_frequency": "Biennial",
      "deadline": "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",
      "id": "llc-california",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-california/",
      "source": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP&sectionNum=17702.09",
      "source_quote": "Every limited liability company and every foreign limited liability company registered to transact intrastate business in this state shall deliver to the Secretary of State for filing within 90 days after the filing of its original articles of organization or registering to transact intrastate business and biennially thereafter during the applicable filing period, on a form prescribed by the Secretary of State, a statement of information containing:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Florida",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "on or before May 1",
      "filing_fee": "Annual Report - Limited Liability Company | $138.75",
      "late_penalty": "A $400 late fee will be imposed on all profit corporations, limited liability companies, limited partnerships and limited liability limited partnerships.",
      "dissolution_consequence": "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.",
      "id": "llc-florida",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-florida/",
      "source": "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/",
      "source_quote": "An annual report must be filed each year for your business entity to maintain an \"active status\" with the Department of State.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "filing_fee",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Illinois",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "filing_fee": "$75 plus $50 for each series for which a certificate of designation has been filed",
      "late_penalty": "plus a penalty if delinquent",
      "id": "llc-illinois",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-illinois/",
      "source": "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=080501800K50-10",
      "source_quote": "Notwithstanding the foregoing, the fee for filing an annual report of a limited liability company or foreign limited liability company is $75 plus $50 for each series for which a certificate of designation has been filed pursuant to Section 37-40 of this Act and is in effect on the last day of the third month preceding the company's anniversary month, plus a penalty if delinquent.",
      "verified_fields": [
        "filing_fee",
        "late_penalty"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Kansas",
      "entity_type": "LLC",
      "filing_frequency": "Biennial",
      "deadline": "not later than April 15",
      "filing_fee": "$80, plus the amount specified in rules and regulations of the secretary",
      "dissolution_consequence": "forfeited or canceled for failure to file business entity information report or to pay the required fee",
      "id": "llc-kansas",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-kansas/",
      "source": "https://ksrevisor.gov/statutes/chapters/ch17/017_076_0139.html",
      "source_quote": "(a) Every limited liability company organized and on and after July 1, 2020, each series thereof formed or in existence under the laws of this state shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the limited liability company or series, as applicable, on the day the report is filed with the secretary of state.",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "filing_fee"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Massachusetts",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "filing_fee": "five hundred dollars",
      "id": "llc-massachusetts",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-massachusetts/",
      "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12",
      "source_quote": "All limited liability companies formed under this chapter shall also file an annual report with the state secretary setting forth the information required in subsection (a).",
      "verified_fields": [
        "filing_fee"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Michigan",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "not later than February 15 of each year",
      "id": "llc-michigan",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-michigan/",
      "source": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-4207",
      "source_quote": "A domestic limited liability company or foreign limited liability company authorized to transact business in this state shall file with the administrator an annual statement executed as provided in section 103 containing the name of its resident agent and the address of its registered office in this state.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Nebraska",
      "entity_type": "LLC",
      "filing_frequency": "Biennial",
      "deadline": "between January 1 and April 1 of each subsequent odd-numbered calendar year",
      "id": "llc-nebraska",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-nebraska/",
      "source": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-125",
      "source_quote": "Each odd-numbered year, a limited liability company or a foreign limited liability company authorized to transact business in this state shall deliver to the Secretary of State for filing a biennial report that states:",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "North Carolina",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "by April 15 of each subsequent year",
      "id": "llc-north-carolina",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-north-carolina/",
      "source": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_57D/GS_57D-2-24.html",
      "source_quote": "(a) Excluding professional limited liability companies governed by G.S. 57D-2-02, each LLC and each foreign LLC authorized to transact business in this State must deliver to the Secretary of State for filing annual reports on a form prescribed by, and in the manner required by, the Secretary of State and as otherwise provided in subsection (b) of this section.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "North Dakota",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "before November sixteenth of each year",
      "dissolution_consequence": "ceases to exist and is considered involuntarily terminated by operation of law",
      "id": "llc-north-dakota",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-north-dakota/",
      "source": "https://ndlegis.gov/cencode/t10c32-1.pdf",
      "source_quote": "Each limited liability company, and each foreign limited liability company authorized to transact business in this state, shall file, within the time provided by subsection 3, an annual report setting forth:",
      "verified_fields": [
        "deadline",
        "dissolution_consequence"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Pennsylvania",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "January 1 \u2013 September 30",
      "filing_fee": "$7",
      "dissolution_consequence": "administrative dissolution/termination/cancellation six months after the due date of the Annual Report",
      "id": "llc-pennsylvania",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-pennsylvania/",
      "source": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports/",
      "source_quote": "Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146]. These associations include:",
      "verified_fields": [
        "deadline",
        "dissolution_consequence",
        "filing_fee"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Vermont",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "within three months after the expiration of the company\u2019s fiscal year",
      "id": "llc-vermont",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-vermont/",
      "source": "https://legislature.vermont.gov/statutes/section/11/025/04033",
      "source_quote": "Each domestic limited liability company and each foreign limited liability company authorized to transact business in this State shall file an annual report with the Secretary of State.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    },
    {
      "state": "Wisconsin",
      "entity_type": "LLC",
      "filing_frequency": "Annual",
      "deadline": "during the calendar year quarter in which the anniversary date of the articles\u2019 effective date occurs",
      "id": "llc-wisconsin",
      "url": "https://referencesource.org/state-annual-report-filing-requirements/llc-wisconsin/",
      "source": "https://docs.legis.wisconsin.gov/statutes/statutes/183/ii/0212",
      "source_quote": "183.0212(3)(a) (a) A domestic limited liability company shall deliver its annual report to the department in each year following the calendar year in which the domestic limited liability company\u2019s articles of organization became effective, during the calendar year quarter in which the anniversary date of the articles\u2019 effective date occurs.",
      "verified_fields": [
        "deadline"
      ],
      "derived_fields": [
        "entity_type",
        "filing_frequency",
        "state"
      ]
    }
  ]
}