Scroll down for a full list of Annual Report Filing Deadlines by State and Type of Business Entity or click here to file your annual report now.
An annual report filing is a process of updating your company records with state authorities on a yearly or biennial basis. Business entities such as corporations, LLCs, and partnerships must submit an annual report in every state that they are registered to do business. Failing to file annual reports with the secretary of state’s business division may lead to late fees and penalties, the loss of ‘good standing’ and active status, and consequent administrative dissolution of your entity and business name. Depending on the type of entity and state of formation, incorporation, or qualification—you may have to pay an annual report filing fee with different deadlines to submit your paperwork, online or by mail. An annual report filing, like incorporation, is a legal procedure done best with the help of business formation attorneys. Let the professionals at Spiegel & Utrera, P.A. perform your annual report filings in every state required accurately and on time.
Requirements for business annual report filings vary per state and entity but may include:
Annual report filings are necessary to maintain good standing with the state and prevent corporate dissolution but may also be essential in several business matters:
The contents within an annual report filing vary per state and type of business entity but commonly include the following pieces of information:
Annual report filing due dates for each state and type of business entity are outlined below. If you can’t find the information you were looking for or if you have any questions, please feel free to call our office during regular business hours at (800) 603-3900 or submit your details on the Immediate Assistance Form.
CORPORATION | |
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Filing: | Deadline: |
Corporation Franchise Tax | Due the 15th day of the 3rd month for the previous year’s tax year, or March 15th for calendar year filing. |
Initial Statement of Information | Within 90 days after filing the Articles of Incorporation. |
Annual Statement of Information | Annually by the last day of the anniversary month of the initial formation date. |
LLC | |
Filing: | Deadline: |
LLC Franchise Tax Return | First annual tax payment is due on the 15th day of the 4th month after the filing date. Each year’s subsequent filing is due on the 15th day of the 4th month of the end of the tax year, or April 15th for calendar year filing. |
Initial Statement of Information | Within 90 days after filing the Articles of Organization. |
LLC Biennial Report | Due every other year by the last day of the anniversary month of the initial formation date. |
Partnership | |
Filing: | Deadline: |
Annual Report | Not required. |
CORPORATION | |
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Filing: | Deadline: |
Annual Reports/Franchise Tax | For profit Corporate Franchise Taxes and Annual Reports are due no later than March 1st of each year. Non-profit Corporations must file annual reports by March 1. Foreign Corporations are required to file an Annual Report on or before June 30th. |
Corporation Tax Return | Must be filed by April 1st for fiscal year filings, or before the first day of the fourth month following the close of the taxable year. |
LLC | |
Filing: | Deadline: |
Annual Reports/Franchise Tax | Delaware LLC’s must file an annual report by June 1st each year. Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report but they are required to pay an annual tax. Taxes are due on or before June 1st of each year. |
LLC (single-member) Tax Returns | Delaware treats a single-member LLC as a “disregarded entity” for tax purposes. This means that the single member LLC does not have to file a return with the State of Delaware. As the sole member of your LLC, you must report all profits (or losses) of the LLC on Schedule C IRS Form 1040 and submit it with your Delaware personal income tax return. |
Partnership | |
Filing: | Deadline: |
Annual Report | Annually by June 1. The first report is due in the calendar year following initial registration. |
CORPORATION | |
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Filing: | Deadline: |
Annual Report | All businesses are required to file a Uniform Business Report. Annual Reports are due January 1st and become delinquent if not filed by May 1st. |
LLC | |
Filing: | Deadline: |
Annual Report | All businesses are required to file a Uniform Business Report. Annual Reports are due January 1st and become delinquent if not filed by May 1st. |
Partnership | |
Filing: | Deadline: |
Annual Report | Annually by May 1. |
CORPORATION | |
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Filing: | Deadline: |
Annual Reports | An annual report form must be filed each year by the first day of the anniversary month of incorporating. |
LLC | |
Filing: | Deadline: |
Annual Reports | An annual report form must be filed each year by the first day of the anniversary month of incorporating. |
Partnership | |
Filing: | Deadline: |
Annual Reports | Annually by the end of the month prior to the registration anniversary month. So if you formed or foreign-qualified on February 14th, then your annual report is due January 31. |
CORPORATION | |
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Filing: | Deadline: |
Annual Report | Every corporation must file an annual report by the anniversary date of formation every year. |
LLC | |
Filing: | Deadline: |
Annual Report | Every LLC must file an annual report by the anniversary date of formation every year. |
Partnership | |
Filing: | Deadline: |
Annual Report | Annually by the end of the month prior to the registration anniversary month. If you incorporated or foreign-qualified on April 15, then your annual report is due every year by March 31. |
CORPORATION | |
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Filing: | Deadline: |
Biennial Statements | Biennial Statements are forwarded to the corporations registered agent every two years one month prior to its due date; which depends on the entities initial formation date. |
LLC | |
Filing: | Deadline: |
Biennial Statements | Biennial Statements are forwarded to the LLC’s registered agent every two years one month prior to its due date; which depends on the entities initial formation date. |
Partnership | |
Filing: | Deadline: |
Annual Report | Every 5 years by the anniversary of initial registration. |
CORPORATION | |
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Filing: | Deadline: |
Initial List Of Officers & Business License |
The Initial List of Officers must be in possession of the Secretary of State on or before the last day of the first month following the initial business registration date. Example: If the business was registered January 1, then the initial list is due by the last day of February. The initial list must be submitted within the time required or the corporation will be delinquent and ultimately revoked. The State Business License must be renewed annually unless the corporation is exempt. |
LLC | |
Filing: | Deadline: |
Initial List of Members & Managers & Business License |
The Initial List of Members and Managers must be in possession of the Secretary of State on or before the last day of the first month following the initial business registration date. Example: If the business was registered January 1, then the initial l |