What Is an LLC Annual Report and How Do You File One?

This guide covers what an annual report is, which states require one, how to file it step by step, and what to do if you’ve already missed the deadline, with all fees and deadlines verified against official Secretary of State sources.

What Is an LLC Annual Report?

An LLC annual report is a state-required compliance filing that confirms or updates your business’s basic information on the state’s public registry. It’s not a financial statement, not a tax return, and not a summary of your company’s earnings or activities.

You submit it to your state’s Secretary of State or equivalent agency. In most states, the filing becomes part of the public record. For a broader look at what an annual report means across different business types, see what an annual report is for a business.

Here’s what the annual report typically covers.

• Who files it: Any LLC registered in a state that requires the filing, including both domestic LLCs and out-of-state (“foreign”) LLCs registered to do business there.
• What it includes: Your LLC’s legal name, principal office address, registered agent details, and names of members or managers, not financial data.
• When it’s due: Deadlines vary by state; some use a fixed calendar date, others tie the deadline to your LLC’s formation anniversary.
• What happens if you skip it: Late fees, loss of good standing, and eventually administrative dissolution.

The core purpose is simple: the state wants to confirm your LLC is still active and that your contact information is current.

Does an LLC Have to File an Annual Report?

For most LLCs, yes. Most states require annual filing, though some require it every two years (biennial) or even every ten years (decennial). Skip it and your LLC risks losing its good standing and, eventually, its legal existence.

That said, a handful of states don’t require it at all.

States that don’t require a traditional LLC annual report.

• Ohio — Standard for-profit LLCs are not required to file annual reports.
• Arizona — No annual or biennial report required. Once your LLC is approved, there are no recurring reports due to keep it active.
• New Mexico — No annual or biennial report required.
• Missouri — No annual report required for LLCs.
• South Carolina — No annual report required for LLCs.

Being exempt from the annual report doesn’t mean zero ongoing obligations. Arizona LLCs, for example, still must maintain a registered agent and pay applicable taxes.

What about states with different names for the filing?

Some states use terms like Statement of Information, Periodic Report, or Annual Registration. These are functionally the same obligation: confirm your LLC’s information and pay the required fee to stay in good standing.

Always verify your specific state’s requirements directly with the Secretary of State. State rules change, and the consequences of missing a required filing are significant regardless of what it’s called.

Annual Report vs. Franchise Tax vs. Statement of Information: What’s the Difference?

State compliance terminology is one of the biggest sources of confusion for LLC owners. You might search for “annual report,” land on a page about franchise taxes, and wonder if you’re looking at the wrong thing. You’re not confused — the terminology genuinely varies by state.

Annual Report

An annual report confirms your LLC’s basic information, including registered agent, principal address, and member or manager names, and keeps your business in good standing. It’s not a financial statement and doesn’t report income or business activity.

Franchise Tax

A franchise tax is a fee a state charges for the privilege of operating a legally recognized business entity. It’s a tax obligation, not a compliance filing. You owe it simply for having an active LLC in that state, regardless of revenue.

Delaware LLCs don’t file an annual report but must pay an annual tax of $300, due June 1 each year. Some states bundle the franchise tax with the annual report; others bill them separately. Never assume paying your franchise tax satisfies your annual report obligation.

Statement of Information

A Statement of Information is California’s name for what most states call an annual report. California LLCs file an initial Statement of Information and then every two years during a specific six-month window based on the LLC’s original registration date. The $20 fee and the obligation to update registered agent and management details make it functionally identical to an annual report elsewhere, just with a different name.

Biennial Report

A biennial report is the same compliance filing as an annual report, required every two years rather than annually. States such as Nebraska and New York use a biennial schedule. Because the deadline comes less frequently, it’s easier to lose track of. Mark it on your compliance calendar the day you form your LLC.

What Information Do You Need Before Filing an LLC Annual Report?

Before you open your state’s filing portal, gather everything on this checklist. Most portals time out if you pause mid-filing.

• Your LLC’s exact legal name as registered with the state. Use the name on your original articles of organization, including punctuation, abbreviations, and spacing. Even a minor variation can cause rejection.
• Your state-assigned entity or document number. This appears on your formation documents or in your state’s free online business search tool. Don’t confuse it with your federal EIN — they’re different identifiers.
• Your principal office address. The physical street address where your LLC operates or keeps its records. Most states don’t accept P.O. boxes for this field.
• Your registered agent’s name and current address. An outdated address here is one of the most common and consequential errors LLC owners make.
• Names and addresses of all members or managers. Member-managed LLCs list members; manager-managed LLCs list managers. Verify against your current operating agreement.
• Your business purpose or NAICS code, if your state requires it. A NAICS code identifies what industry your business operates in. Not every state asks for it, but some do. Look yours up at census.gov/naics before you start.
• A payment method. Most portals accept credit or debit cards. Know the exact fee before you begin.
• An email address for your filing confirmation. Some states send deadline reminders to the same email on file.

One practical note: many portals prepopulate fields from your last filing. Verify every field — outdated information in a prepopulated field gets submitted as current if you don’t catch it.

How to File an LLC Annual Report Step by Step

Filing an LLC annual report is straightforward — most state portals walk you through it in under 15 minutes. For a walkthrough covering other entity types, see how to file an annual report for your business.

1. Confirm your state’s deadline and fee.

Verify your exact due date and filing fee on your state’s Secretary of State website. Some states base due dates on the anniversary of formation; others use a fixed calendar date.

2. Go directly to your state’s official filing portal.

Type the URL directly into your browser or find it through your state government’s official website. Avoid clicking on search ads, which often lead to third-party services that charge fees on top of the state’s required fee. Bookmark the correct portal for future filings.

3. Look up your LLC by entity number or name.

Have both ready in case one search method doesn’t return results.

4. Review every prepopulated field — don’t assume it’s current.

Confirm each field reflects your LLC’s current information before proceeding.

5. Update your registered agent information if anything has changed.

If your agent’s name or address has changed since your last filing, correct it before submitting.

6. Confirm your principal address and member or manager details.

If your state requires a business purpose or NAICS code, update those too.

7. Pay the filing fee.

Always verify the current fee on your state’s official portal before submitting. Save your payment confirmation separately from your filing confirmation. Online submissions generate confirmation within minutes; mail filings can take days.

8. Save your confirmation and set your next deadline reminder.

Download or print the filing confirmation and save a PDF of the completed report itself, not just the receipt. Set a reminder for your next filing deadline before closing the portal, with a secondary reminder 60 to 90 days out.

One common mistake to avoid: Rejections typically come from missing or incorrect information, an outdated form, an incorrect fee, or a signature from someone not authorized to sign. Double-check every field before you submit.

Most states now accept or require online filing. A small number still accept paper filings by mail; the state-by-state table below notes available filing methods.

LLC Annual Report Deadlines, Fees, and Filing Requirements by State

Important: State filing fees and deadlines change periodically. Use this table to identify your state’s requirements, then verify current details at your state’s official Secretary of State website before you file.

A few definitions that apply to this table.

• Anniversary date: The report is due in the same month your LLC was originally formed.
• Fixed date: All LLCs in that state file by the same calendar date each year, regardless of formation date. Florida’s May 1 deadline is a prominent example.
• Biennial: The filing is due every two years. States using a biennial schedule include New York, California, Iowa, Indiana, Alaska, and Nebraska.
• States listed as “Not required”: Arizona, Missouri, New Mexico, Ohio, and South Carolina. LLCs formed there still have other obligations, such as business licenses and gross receipts taxes, but the annual report is not one of them.

Fees and deadlines are subject to change. Always verify current requirements directly with your state’s official Secretary of State website before filing.

Six states generate the majority of annual report questions, either because of high LLC formation volume, unusual rules, or steep penalties.

State Spotlight: Florida

The Florida LLC annual report fee is $138.75, due by May 1. A $400 late fee kicks in immediately after the deadline, meaning a Florida LLC that misses it owes $538.75 total, more than three times the base fee. LLCs that still haven’t filed by the third Friday of September are administratively dissolved.

Florida requires online filing only — no mail, fax, or in-person submissions. File at dos.fl.gov/sunbiz using your LLC’s 12-digit document number.

One quirk: your first Florida annual report is due the year after your LLC is formed. An LLC approved on April 10, 2026 owes its first report between January 1 and May 1 of 2027.

State Spotlight: California

California LLCs file a Statement of Information every two years, with a $20 filing fee, through the California Secretary of State portal (bizfile.sos.ca.gov).

Beyond the Statement of Information, California charges an $800 annual franchise tax on virtually every LLC regardless of income, including LLCs that made no money. This tax is due by the 15th day of the 4th month after your LLC’s tax year begins. The Statement of Information and the franchise tax are two separate obligations — paying one does not satisfy the other.

State Spotlight: Illinois

Illinois LLCs file an annual report due before the first day of the LLC’s anniversary month, with a $75 fee, through the Illinois Secretary of State portal (ilsos.gov). The anniversary-month schedule is one of the easier deadlines to miscalculate — confirm your exact due date based on your formation month before you start.

State Spotlight: New Jersey

New Jersey LLCs file an annual report in their anniversary month of formation, with a $75 fee, through the New Jersey business portal (njportal.com). Because New Jersey uses an anniversary-based schedule, two LLCs operating in the same state may have completely different deadlines.

State Spotlight: Pennsylvania

Pennsylvania replaced its decennial (10-year) report with an annual report requirement, effective January 1, 2025. LLCs must now file by September 30 each year with a $7 fee. Enforcement and administrative dissolution begin in 2027; the state offered a grace period for 2025 and 2026. If you’ve operated a Pennsylvania LLC under the old system, your obligations have changed.

State Spotlight: Delaware

Delaware LLCs don’t file an annual report. Instead, they pay a flat $300 annual LLC tax due June 1, beginning the year after the LLC is formed. File through the Delaware Division of Corporations portal (corp.delaware.gov).

The $300 annual tax applies to every Delaware LLC regardless of whether it does any business in Delaware. If your LLC is formed in Delaware and also registered in California, you owe the $300 Delaware LLC tax and the $800 California franchise tax, in addition to any annual report filings required in states where you’re actively doing business. Factor that in before choosing a state of formation purely for perceived benefits.

What Happens if You Miss Your LLC Annual Report Deadline?

Missing your LLC annual report deadline triggers a predictable escalation, and the longer you wait, the harder and more expensive it becomes to fix.

1. Immediate late fee

Most states impose a late fee immediately after the deadline passes, ranging from $25 to several hundred dollars. Florida is the starkest example: a $400 late fee hits the moment May 1 passes, bringing the total to $538.75.

2. Loss of good standing

Your LLC falls out of good standing, meaning the state no longer recognizes it as active and properly maintained. You may be unable to obtain a Certificate of Good Standing, which lenders, investors, and parties to major contracts frequently require. Some states also restrict you from transacting business, filing lawsuits, or entering contracts while out of good standing. You can’t obtain this certificate until you file all outstanding reports and pay any penalties, meaning a missed annual report can directly block a business deal or financing event.

3. Administrative dissolution

If the report stays unfiled long enough, the state administratively dissolves the LLC, terminating its legal status without a court process. The timeline varies: some states begin dissolution proceedings as quickly as 60 days after the missed deadline; others allow up to two years. Most states send a notice before dissolving, but that notice goes to the registered agent on file, which is why keeping registered agent information current matters.

4. Loss of liability protection

Once the state administratively dissolves your LLC, its liability shield may no longer protect members from personal liability for business debts incurred after dissolution. Operating a dissolved LLC exposes members to personal financial risk.

5. Reinstatement required

Most states allow reinstatement, but you’ll need to file all missed annual reports, pay all accumulated late fees and penalties, and submit a reinstatement application with an additional fee. Some states impose a time limit on reinstatement eligibility, after which the LLC name may be released and the entity permanently dissolved. The cost grows with every month the LLC remains dissolved. Learn more about getting back into compliance and staying there by reviewing how much does an LLC cost to understand the full picture of ongoing obligations.

Special Cases and Edge Situations

New LLCs: Do You Have to File in Your First Year?

Rules vary by state. States with anniversary-based deadlines typically start the clock from the month of formation; states with fixed calendar deadlines may require filing in the first full calendar year regardless of formation date. Check your specific state’s rules at formation — don’t assume a grace period exists.

Changing Your Registered Agent on the Annual Report

Many states allow, or require, registered agent updates through the annual report rather than a separate filing. Confirm your registered agent’s current name and address before submitting. An outdated address means your LLC may miss legal notices, including notices about the annual report itself.

Multi-State LLCs: Managing Multiple Deadlines

If your LLC is registered as a foreign LLC in additional states, you likely owe an annual report in each state where you are registered. Track all deadlines in a compliance calendar, or use a compliance service. For state-specific guides across all 50 states, see annual report resource library.

Reinstating an LLC After Administrative Dissolution

Reinstatement requires filing all missed annual reports, paying all accumulated fees and penalties, and submitting a reinstatement application. Some states impose a time limit on eligibility. During the dissolution period, the LLC’s liability protections may not apply, and the longer you wait, the greater the personal exposure for members.

FAQs: Common Questions About LLC Annual Reports

Is an LLC Annual Report the Same as a Tax Return?

No. An LLC annual report is a state compliance filing that updates your business’s public record with the Secretary of State. It’s separate from your federal or state tax return and is not filed with the IRS or any tax authority.

Does an LLC Have to File an Annual Report?

Most LLCs do, but not all. Ohio, Arizona, New Mexico, Missouri, and South Carolina don’t require a traditional annual report from LLCs. Check your state’s Secretary of State website to confirm your specific obligation.

How Do I Do an Annual Report for My LLC?

Go to your state’s official Secretary of State filing portal, look up your LLC by entity number or name, review and update your business information, and pay the required fee. Before you start, gather your entity number, principal address, registered agent details, and member or manager names. The full process is covered in the “How to file an LLC annual report step by step” section above.

What Happens if an Annual Report Is Not Filed?

Missing the deadline triggers a late fee, followed by loss of good standing, and eventually administrative dissolution. Once dissolved, the LLC’s liability protections may not apply, and reinstatement requires paying all back fees plus a separate reinstatement filing. The full escalation is detailed in the “What happens if you miss your LLC annual report deadline?” section above.

Do Florida LLCs Have to File an Annual Report?

Yes. Florida LLCs file annually by May 1, with a $138.75 fee and a $400 late fee after the deadline. LLCs that haven’t filed by the third Friday of September are administratively dissolved. File online at dos.fl.gov/sunbiz.

Can I File My LLC Annual Report by Mail?

Most states accept paper filings by mail, though online filing is faster and gives you immediate confirmation. Florida requires online filing only. Check your state’s Secretary of State website for mailing address and paper-specific requirements.

If My LLC Has No Activity, Do I Still Have to File?

Yes. Most states require annual report filing regardless of whether the LLC conducted any business during the year.

How Do I Get a Copy of a Previously Filed Annual Report?

Most states make filed annual reports available as public records through their online business search portal. Search for your LLC by name or entity number on your state’s Secretary of State website.

What Is a Good Standing Certificate, and How Does the Annual Report Affect It?

A Certificate of Good Standing is an official state document confirming your LLC is active, properly registered, and current on all required filings. Lenders, investors, and parties to major contracts frequently require one. If your LLC has missed an annual report, you can’t obtain this certificate until you file all outstanding reports and pay any penalties.