| Alabama | LLC: Business Privilege Tax Return and Annual Report (Form PPT, pass-through entities)Corporation: Business Privilege Tax Return and Annual Report (Form CPT) | LLC: 15th day of the 3rd month after the start of the tax year (March 15 for calendar-year pass-through filers), only if tax above the $100 minimum is due. LLCs taxed as C corporations file Form CPT on the corporate date.Corporation: 15th day of the 4th month after the start of the tax year (April 15 for calendar-year C corporations), only if tax above the $100 minimum is due. | LLC: Tax-based business privilege tax (minimum $100). For tax year 2026, an entity whose tax would be the $100 minimum has no filing requirement. · plus tax where applicableCorporation: Tax-based business privilege tax (minimum $100). For tax year 2026, an entity whose tax would be the $100 minimum has no filing requirement. · plus tax where applicable | General review guidance | |
| Alaska | LLC: Biennial ReportCorporation: Biennial Report | LLC: Due January 2 every two years; file in even years if formed in an even year, odd years if formed in an odd year. Reports filed after February 1 are delinquent and incur a late fee.Corporation: Due January 2 every two years; file in even years if formed in an even year, odd years if formed in an odd year. Reports filed after February 1 are delinquent and incur a late fee. | LLC: $100 (domestic LLC and domestic corporation)Corporation: $100 (domestic LLC and domestic corporation) | Verified date logic | |
| Arizona | LLC: None (Arizona LLCs do not file annual reports)Corporation: Annual Report | LLC: No annual state reportCorporation: Due each year in the anniversary month of incorporation, on the specific due date assigned by the Commission (shown on the entity record). May be filed up to 90 days early. | LLC: —Corporation: $45 | Partly verified LLC: VerifiedCorporation: Verified rule; date from state record | |
| Arkansas | LLC: Annual Franchise Tax ReportCorporation: Annual Franchise Tax Report | LLC: Due May 1 each year; the report covers the preceding calendar year.Corporation: Due May 1 each year; the report covers the preceding calendar year. | LLC: $150 franchise tax · plus tax where applicableCorporation: Minimum $150 (stock corporations; tax based on outstanding capital stock) · plus tax where applicable | Verified date logic | |
| CaliforniaUpcoming: 2026 legislation is reported to set a reduced first-year LLC tax for 2027-2029; not on FTB's page as of 2026-10-07. Re-check before 2027. | LLC: Statement of Information (Form LLC-12)Corporation: Statement of Information (Form SI-550) | LLC: Every two years by the end of the registration (formation) month; the filing window is the registration month plus the preceding five months. Initial statement within 90 days of registration.Corporation: Annually by the end of the incorporation month; filing window is that month plus the preceding five months. Initial statement within 90 days of incorporation. | LLC: $20Corporation: $25 | Verified date logic | |
| Colorado | LLC: Periodic ReportCorporation: Periodic Report | LLC: Annually; may be filed from two months before through the end of the second month after the entity's periodic report month (shown on the entity Summary page). After that the entity becomes delinquent.Corporation: Annually; may be filed from two months before through the end of the second month after the entity's periodic report month (shown on the entity Summary page). After that the entity becomes delinquent. | LLC: $25 onlineCorporation: $25 online | Partly verified LLC: Verified rule; date from state recordCorporation: Verified rule; date from state record | |
| Connecticut | LLC: Annual ReportCorporation: Annual Report | LLC: Due between January 1 and March 31 each year, starting the calendar year after formation.Corporation: Annual. The Connecticut business portal shows each corporation its due date on the entity account; the statute page (cga.ct.gov) failed with a certificate error when rechecked. | LLC: $80Corporation: $150 | Partly verified LLC: VerifiedCorporation: Verified rule; date from state record | |
| Delaware | LLC: Annual LLC Tax (no annual report)Corporation: Annual Franchise Tax Report | LLC: Annual tax due on or before June 1 each year. No annual report is filed.Corporation: Annual report and franchise tax due on or before March 1 each year. | LLC: $400 annual taxCorporation: $50 annual report fee + franchise tax (minimum $175 under Authorized Shares method or $400 under Assumed Par Value Capital method; maximum $200,000). $225 = minimum total. · plus tax where applicable | Verified date logic | |
| District of Columbia | LLC: Biennial Report (BRA-25)Corporation: Biennial Report (BRA-25) | LLC: Due April 1 of the year after formation/registration, then every two years by April 1.Corporation: Due April 1 of the year after formation/registration, then every two years by April 1. | LLC: $300 (for-profit entities)Corporation: $300 (for-profit entities) | Verified date logic | |
| Florida | LLC: Annual ReportCorporation: Annual Report | LLC: File between January 1 and May 1 each year, starting the year after formation.Corporation: File between January 1 and May 1 each year, starting the year after formation. | LLC: $138.75Corporation: $150 | Verified date logic | |
| Georgia | LLC: Annual RegistrationCorporation: Annual Registration | LLC: Due between January 1 and April 1 each year, starting the year after formation.Corporation: Initial registration within 90 days of incorporation; then due January 1-April 1 each year. | LLC: $60Corporation: $60 | Verified date logic | |
| Hawaii | LLC: Annual ReportCorporation: Annual Report | LLC: Due by the end of the calendar quarter in which the entity was registered (March 31, June 30, September 30, or December 31). Not required in the year of formation.Corporation: Due by the end of the calendar quarter in which the entity was registered (March 31, June 30, September 30, or December 31). Not required in the year of formation. | LLC: $12.50 online / $15 paperCorporation: $12.50 online / $15 paper | Verified date logic | |
| Idaho | LLC: Annual ReportCorporation: Annual Report | LLC: Due by the end of the anniversary month of formation each year, beginning the year after formation.Corporation: Due by the end of the anniversary month of formation each year, beginning the year after formation. | LLC: Online fee not stated on the pages reviewed; paper filings add a $20 manual processing fee.Corporation: Online fee not stated on the pages reviewed; paper filings add a $20 manual processing fee. | Verified date logic | |
| Illinois | LLC: Annual ReportCorporation: Annual Report + Franchise Tax | LLC: Due before the first day of the anniversary month (i.e., by the last day of the preceding month); may be filed within the 60 days before that date.Corporation: Due before the first day of the anniversary month (or the extended filing month, if elected); may be filed within the 60 days before that date. | LLC: $75 (+$50 per series)Corporation: $75 filing fee + annual franchise tax (based on paid-in capital; first $10,000 of franchise tax liability exempt from January 1, 2025). · plus tax where applicable | Verified date logic | |
| Indiana | LLC: Business Entity ReportCorporation: Business Entity Report | LLC: Due every two years by the last day of the anniversary month of formation; first report due two years after formation.Corporation: Due every two years by the last day of the anniversary month of formation; first report due two years after formation. | LLC: $50 paper; online fee is lower (exact online amount not confirmed on the pages reviewed).Corporation: $50 paper; online fee is lower (exact online amount not confirmed on the pages reviewed). | Verified date logic | |
| Iowa | LLC: Biennial ReportCorporation: Biennial Report | LLC: Due January 1 - April 1 of each odd-numbered year, starting with the first odd year after formation.Corporation: Due January 1 - April 1 of each even-numbered year, starting with the first even year after incorporation. | LLC: $30 online / $45 paperCorporation: $60 | Verified date logic | |
| KansasUpcoming: Kansas moved from annual to biennial reports; older third-party guides still say annual. | LLC: Information ReportCorporation: Information Report | LLC: Biennial: due April 15 in each succeeding even year (if formed in an even year) or odd year (if formed in an odd year).Corporation: Biennial: due April 15 in each succeeding even year (if formed in an even year) or odd year (if formed in an odd year). | LLC: $90 online / $110 paperCorporation: $90 online / $110 paper | Verified date logic | |
| Kentucky | LLC: Annual ReportCorporation: Annual Report | LLC: Due January 1 - June 30 each year, starting the year after formation.Corporation: Due January 1 - June 30 each year, starting the year after formation. | LLC: $15Corporation: $15 | Verified date logic | |
| LouisianaUpcoming: Fee increased to $35 on October 1, 2026. | LLC: Annual ReportCorporation: Annual Report | LLC: Annual; reported as due on or before the anniversary of formation (not confirmed on an official page we could read).Corporation: Annual; reported as due on or before the anniversary of formation (not confirmed on an official page we could read). | LLC: $35 (effective October 1, 2026, Act 921 of 2026)Corporation: $35 (effective October 1, 2026, Act 921 of 2026) | General review guidance | |
| Maine | LLC: Annual ReportCorporation: Annual Report | LLC: Due June 1 each year for entities on file as of December 31 of the prior year.Corporation: Due June 1 each year for entities on file as of December 31 of the prior year. | LLC: $85 (domestic)Corporation: $85 (domestic) | Verified date logic | |
| Maryland | LLC: Annual Report (Form 1) / Personal Property ReturnCorporation: Annual Report (Form 1) / Personal Property Return | LLC: Due April 15 each year, starting the year after formation; a 60-day extension is available.Corporation: Due April 15 each year, starting the year after formation; a 60-day extension is available. | LLC: $300Corporation: $300 | Verified date logic | |
| Massachusetts | LLC: Annual ReportCorporation: Annual Report | LLC: Due on or before the anniversary date of organization each year.Corporation: Due within two and one-half months after the end of the fiscal year (March 15 for calendar-year corporations). | LLC: $500 paper / $520 onlineCorporation: $110 online / $125 paper | Verified date logic | |
| Michigan | LLC: Annual StatementCorporation: Annual Report | LLC: Due February 15 each year after formation; an LLC formed after September 30 does not file the first February 15 statement.Corporation: Due May 15 each year after incorporation. | LLC: $25Corporation: $25 | Verified date logic | |
| Minnesota | LLC: Annual RenewalCorporation: Annual Renewal | LLC: Due by December 31 each calendar year, starting the year after formation.Corporation: Due by December 31 each calendar year, starting the year after formation. | LLC: $0Corporation: $0 | Verified date logic | |
| Mississippi | LLC: Annual ReportCorporation: Annual Report | LLC: The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year.Corporation: The Annual Report for profit corporations and limited liability companies can be filed any time on or after January 1st of each year and are due by April 15th of that year. | LLC: $0 (FeeSchedule F0108)Corporation: $25 (FeeSchedule F0008) | Verified date logic | |
| Missouri | LLC: None (Missouri LLCs do not file annual reports)Corporation: Annual Registration Report | LLC: No annual state reportCorporation: Due by the end of the month of incorporation each year (corporations incorporated on or after July 1, 2003); a biennial option exists and the renewal month can be changed for a fee. | LLC: —Corporation: $20 online / $45 paper | Partly verified LLC: VerifiedCorporation: General review guidance | |
| MontanaUpcoming: Fee waiver is current SOS policy; re-check each year. | LLC: Annual ReportCorporation: Annual Report | LLC: Due January 1 - April 15 each year, starting the year after formation.Corporation: Due January 1 - April 15 each year, starting the year after formation. | LLC: $0 if filed by April 15 (Montana currently waives the fee); $35 if filed after April 15.Corporation: $0 if filed by April 15 (Montana currently waives the fee); $35 if filed after April 15. | Verified date logic | |
| Nebraska | LLC: Biennial ReportCorporation: Biennial Report and Occupation Tax | LLC: Due January 1 - April 1 of each odd-numbered year; administratively dissolved if not filed by June 16.Corporation: Biennial report and occupation tax due March 1 of each even-numbered year; delinquent after April 15. | LLC: Not confirmed on an official page.Corporation: Occupation tax based on paid-up capital stock; minimum $26 (domestic). · plus tax where applicable | Verified date logic | |
| Nevada | LLC: Annual List + State Business LicenseCorporation: Annual List + State Business License | LLC: Initial list at formation; then due by the last day of the anniversary month each year (or by an elected alternative due date).Corporation: Initial list at incorporation; then due on or before the last day of the anniversary month each year (or an elected alternative due date) (NRS 78.150). | LLC: $150 annual list + $200 State Business License = $350Corporation: Annual list fee from $150 (varies with authorized shares) + $500 State Business License = $650 minimum | Verified date logic | |
| New Hampshire | LLC: Annual ReportCorporation: Annual Report | LLC: Due April 1 each year, starting the year after formation.Corporation: Due April 1 each year, starting the year after formation. | LLC: $100Corporation: $100 | Verified date logic | |
| New Jersey | LLC: Annual ReportCorporation: Annual Report | LLC: Due by the last day of the formation (anniversary) month each year.Corporation: Due by the last day of the formation (anniversary) month each year. | LLC: $75Corporation: $75 | Verified date logic | |
| New Mexico | LLC: None reported (not confirmed)Corporation: Biennial Report (corporations) | LLC: New Mexico LLCs are widely reported not to file annual reports; not confirmed on an official NM page.Corporation: Biennial; filing year set by the entity number, due a set number of months after fiscal year end. The official 2009 rule (NMAC 12.3.2) says the 15th day of the 3rd month after FYE; current secondary sources say the 4th month. Not confirmed. | LLC: Not confirmedCorporation: NMAC 12.3.2 (2009) lists $25; current fee not confirmed. | General review guidance | |
| New York | LLC: Biennial StatementCorporation: Biennial Statement | LLC: Due every two years during the calendar month in which the original articles were filed.Corporation: Due every two years during the calendar month in which the original articles were filed. | LLC: $9Corporation: $9 | Verified date logic | |
| North Carolina | LLC: Annual ReportCorporation: Annual Report | LLC: Due April 15 each year, starting the year after formation.Corporation: Due the 15th day of the 4th month after fiscal year end (April 15 for calendar-year corporations), starting the year after incorporation. | LLC: $203 online / $200 paperCorporation: $21 online / $25 paper | Verified date logic | |
| North Dakota | LLC: Annual ReportCorporation: Annual Report | LLC: Due by November 15 each year (statute: before November 16), starting the year after formation.Corporation: Due by August 1 each year (statute: before August 2), starting the year after incorporation. | LLC: $50Corporation: $25 | Verified date logic | |
| Ohio | LLC: None (Ohio for-profit LLCs and corporations do not file an annual report with the Secretary of State)Corporation: None (Ohio for-profit LLCs and corporations do not file an annual report with the Secretary of State) | LLC: No annual state reportCorporation: No annual state report | LLC: —Corporation: — | Verified date logic | |
| Oklahoma | LLC: Annual CertificateCorporation: None found for domestic corporations (franchise tax repealed) | LLC: Due each year on the anniversary date of formation; 60-day grace period.Corporation: No domestic corporation annual report found on the SOS fee schedule; the Oklahoma franchise tax return (the former annual filing) ended after tax year 2023. | LLC: $25Corporation: Not confirmed | Partly verified LLC: VerifiedCorporation: General review guidance | |
| Oregon | LLC: Annual Report / RenewalCorporation: Annual Report / Renewal | LLC: Due each year on the anniversary date of formation.Corporation: Due each year on the anniversary date of formation. | LLC: $100 (domestic)Corporation: $100 (domestic) | Verified date logic | |
| PennsylvaniaUpcoming: Annual reports began in 2025; administrative dissolution enforcement starts with 2027 reports. | LLC: Annual ReportCorporation: Annual Report | LLC: Due January 1 - September 30 each year, starting the year after formation.Corporation: Due January 1 - June 30 each year, starting the year after incorporation. | LLC: $7Corporation: $7 | Verified date logic | |
| Rhode Island | LLC: Annual ReportCorporation: Annual Report | LLC: Due February 1 - May 1 each year, starting the calendar year after formation.Corporation: Due February 1 - May 1 each year, starting the calendar year after formation. | LLC: $50Corporation: $50 | Verified date logic | |
| South Carolina | LLC: None (unless taxed as a corporation)Corporation: Annual Report (Schedule D of Form SC1120) with license fee | LLC: No annual state reportCorporation: Filed with the corporate income tax return, due the 15th day of the 4th month after fiscal year end (April 15 for calendar-year corporations). | LLC: —Corporation: License fee: $15 + 0.1% of capital and paid-in surplus, minimum $25. | Partly verified LLC: General review guidanceCorporation: Verified | |
| South DakotaUpcoming: HB 1102 (signed March 12, 2026; effective January 1, 2027) lets entities choose the anniversary month or January 31. | LLC: Annual ReportCorporation: Annual Report | LLC: Annual reports are due every year on the 1st day of the anniversary month of when the business was initially filed. Example: entity filed June 11, 2026 → first annual report due June 1, 2027 and every June 1 thereafter. May be filed up to 2 months before the due date.Corporation: Annual reports are due every year on the 1st day of the anniversary month of when the business was initially filed. Example: entity filed June 11, 2026 → first annual report due June 1, 2027 and every June 1 thereafter. May be filed up to 2 months before the due date. | LLC: $55 online / $70 paperCorporation: $55 online / $70 paper | Verified date logic | |
| Tennessee | LLC: Annual ReportCorporation: Annual Report | LLC: Reported as due on or before the 1st day of the 4th month after fiscal year end (April 1 for calendar-year filers); not confirmed on an official page.Corporation: Reported as due on or before the 1st day of the 4th month after fiscal year end (April 1 for calendar-year filers); not confirmed on an official page. | LLC: $300 minimum ($50 per member; maximum $3,000)Corporation: $20 | General review guidance | |
| Texas | LLC: Franchise Tax Report + Public Information Report (Comptroller; no SOS annual report)Corporation: Franchise Tax Report + Public Information Report (Comptroller; no SOS annual report) | LLC: Franchise tax report and Public Information Report due May 15 each year. Entities at or below the no-tax-due threshold ($2.65 million for 2026 reports) owe no tax and file no No Tax Due report, but must still file the PIR.Corporation: Franchise tax report and Public Information Report due May 15 each year. Entities at or below the no-tax-due threshold ($2.65 million for 2026 reports) owe no tax and file no No Tax Due report, but must still file the PIR. | LLC: No filing fee; franchise tax owed only above the no-tax-due threshold. · plus tax where applicableCorporation: No filing fee; franchise tax owed only above the no-tax-due threshold. · plus tax where applicable | Verified date logic | |
| Utah | LLC: Annual Report / RenewalCorporation: Annual Report / Renewal | LLC: Formation anniversary dateCorporation: Formation anniversary date | LLC: $18Corporation: $18 | Verified date logic | |
| Vermont | LLC: Annual ReportCorporation: Annual Report | LLC: Due within 3 months after the end of the fiscal year (March 31 for calendar-year LLCs).Corporation: Due within 2.5 months after the end of the fiscal year (March 15 for calendar-year corporations). | LLC: $45Corporation: $60 | Verified date logic | |
| Virginia | LLC: Annual Registration Fee (no annual report for LLCs)Corporation: Annual Report + Annual Registration Fee | LLC: Annual registration fee due by the last day of the formation (anniversary) month each year after formation. LLCs file no annual report.Corporation: Annual report (no fee) and annual registration fee due by the last day of the incorporation (anniversary) month each year after incorporation. | LLC: $50Corporation: Annual registration fee based on authorized shares; $100 for up to 5,000 shares (scales up). | Verified date logic | |
| Washington | LLC: Annual ReportCorporation: Annual Report | LLC: Due by the last day of the formation (anniversary) month each year; can be filed up to 180 days early.Corporation: Due by the last day of the formation (anniversary) month each year; can be filed up to 180 days early. | LLC: $70Corporation: $70 | Verified date logic | |
| West VirginiaUpcoming: Biennial filing option available from July 1, 2026 for eligible entities. | LLC: Annual ReportCorporation: Annual Report | LLC: Due January 1 - June 30 each year for entities formed on or before December 31 of the prior year.Corporation: Due January 1 - June 30 each year for entities formed on or before December 31 of the prior year. | LLC: $25Corporation: $25 | Verified date logic | |
| Wisconsin | LLC: Annual ReportCorporation: Annual Report | LLC: Due by the end of the calendar quarter in which the formation anniversary falls, each year starting the year after formation.Corporation: Due by the end of the calendar quarter in which the formation anniversary falls, each year starting the year after formation. | LLC: $25 online / $40 paperCorporation: $25 online / $40 paper | Verified date logic | |
| Wyoming | LLC: Annual Report + License TaxCorporation: Annual Report + License Tax | LLC: Due on or before the first day of the anniversary month each year; may be filed up to 120 days early.Corporation: Due on or before the first day of the anniversary month each year; may be filed up to 120 days early. | LLC: License tax: greater of $60 or $0.0002 x Wyoming-located assets. · plus tax where applicableCorporation: License tax: greater of $60 or $0.0002 x Wyoming-located assets. · plus tax where applicable | Verified date logic | |