Who files annual reports for small businesses?

This page is general information, not legal or tax advice. Rules differ by state, so confirm the details with your state's filing office.

Who's legally responsible

The entity is. The annual report is a filing by your LLC or corporation, and the consequences of missing it land on the business, not on whoever offered to help.

California's Secretary of State puts it plainly: "It is a business entity's responsibility to submit a Statement of Information even if it did not receive the reminder or the notice of delinquency." Georgia warns that "entities that do not timely file annual registrations, together with all required fees, may be subject to administrative dissolution or revocation of their authorization to transact business in this State."

Deadlines and late fees vary by state. For the details, see what an annual report is and when it's due, or look up your state's deadline.

Who can actually submit it

Usually one of these people files:

• An owner or member. In a small LLC, this is usually the person who formed it.
• A manager or officer. A manager of a manager-managed LLC, or a corporate officer such as the president or secretary.
• An authorized third party. An accountant, attorney, registered agent or filing service acting with the business's permission.

State forms ask who is filing, and some ask who is signing. A few examples from official pages:

• Florida (Sunbiz) accepts a typed name as a signature: "Typing your name in the signature block is sufficient pursuant to s. 15.16, F.S." It also warns that "Typing someone's name (signature) without permission constitutes forgery." The report also lists the business's "Officers/Directors/Managers/Authorized Representatives." If someone else files for you, make sure they have your permission to sign.
• Georgia (eCorp) asks for the "Name of the person filing the annual registration" and "A valid email address," and says the registration and receipt "will also be emailed to the filer."
• California says that "a business entity can use an intermediary to submit filings and fees to our office," but "no business is required to go through another company in order to file its documents."
• Utah sends its renewal notice "to the registered agent listed on file." That's a reminder, not a filing. Someone still has to renew.

Our state guides walk through each portal: Utah, Florida, Texas, California and Georgia.

Your options compared

Option	Who does it	Typical cost	What you still have to check
Do it yourself	An owner, member, manager or officer, on the state's website	The state fee	That the details are current and the filing went through
Accountant or CPA	Your accountant, if annual reports are in your engagement	The state fee plus whatever they charge	That they actually filed it. Tax work doesn't always include state reports
Registered agent service	Your agent, if you've signed up for filing	The state fee plus whatever they charge	That filing is part of your service, not just forwarding notices
Online filing service	A private company acting for you	The state fee plus whatever they charge	That you hired them yourself and the filing shows up on the state's record

What you still own if someone else files

Handing off the filing doesn't hand off the responsibility. Keep these on your side:

• Give them current information. Addresses, your registered agent, and managers or officers. Georgia notes that "It is extremely important that each entity verify its information prior to filing an annual registration," and that the Secretary of State can't "rescind annual registration filings or refund fees once they have been submitted."
• Confirm it was filed. Save the confirmation or receipt, or look the business up on the state's business search after the filing date.
• Keep the state's contact details current. Florida sends its filing confirmation "to the entity's current email address on file." Utah mails its renewal notice to your registered agent. California sends reminders to the business and says that's "why it is important to keep the entity's address information up to date." If those go to an old email address or a former agent, nobody sees them.
• Have a backup. If the person who filed last year has left, someone else needs the login, the date and the task.

If you need proof the business is current, see certificate of good standing. For what a registered agent does and doesn't do, see registered agent.

Watch out for look-alike mailers

Private companies send official-looking letters that offer to file your report for a fee. California's Secretary of State says: "These private companies are in no way affiliated with the Secretary of State or any other government agency, although the solicitations are made to appear similar to our Statement of Information form."

Before you pay a notice, check that it came from the state. File on the official site linked from your state's guide or your state's row on /coverage.

How STC fits

Startup To Corporate doesn't file annual reports and isn't a registered agent. Your business, or whoever you authorize, files in the state's official portal. STC puts each annual report date on your calendar, assigns an owner to it, and its Prep Packet gathers what you need before you file. If you've just formed your business, our post-formation guide covers the rest.

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Last verified Oct 20, 2026. This page is general information, not legal or tax advice.