Checked · official state sources
How to file your LLC annual report
An LLC annual report is a short filing that updates the state's record of who runs your LLC and where it can be reached. Most states require it every year, and some every two years. 6 of the 51 jurisdictions in our data have no LLC annual report at all.
You file it with the state's business filing office, usually the Secretary of State, and the base state fee runs from $0 to $500. A few states charge more for larger LLCs: Tennessee's fee rises with the number of members, up to $3,000, and Wyoming's license tax rises with the LLC's Wyoming assets.
The four steps
- Find your report name, deadline and fee. States use different names, such as Annual Report, Biennial Statement or Statement of Information. Deadlines are either a fixed date or tied to the month the LLC was formed. Your state's page in the table below lists all three, and the deadline calculator works out your next due date.
- Gather the details on file. Most reports ask for the LLC's name, principal address, registered agent, and members or managers. Some states ask for more, such as ownership details.
- File with the state office and pay. Most states take reports online through their own filing portal. The state portal is the official channel. Mail from private companies that looks like a state notice is not.
- Keep the confirmation. A filed report keeps the LLC in good standing. A missed report can lead to a late fee, loss of good standing, and in most states administrative dissolution.
Every state's report at a glance
This table comes from our state dataset, built from official state sources. The fee is the state's filing fee only. Some states also charge a separate annual tax, covered on each state page.
| State | Report | State fee | How often |
|---|---|---|---|
| Alabama | Business Privilege Tax Return (Form PPT, Dept. of Revenue) | varies with net worth (no return if the tax is $100 or less) | annual |
| Alaska | Biennial Report | $100 | biennial |
| Arizona | No annual report | none | none |
| Arkansas | Annual LLC Franchise Tax Report | $150 | annual |
| California | Statement of Information (Form LLC-12) | $20 | biennial |
| Colorado | Periodic Report | $25 | annual |
| Connecticut | Annual Report | $80 | annual |
| Delaware | No annual report (annual tax only) | none | none |
| District of Columbia | Biennial Report (Form BRA-25) | $300 | biennial |
| Florida | Annual Report | $138.75 | annual |
| Georgia | Annual Registration | $60 | annual |
| Hawaii | Annual Report | $15 | annual |
| Idaho | Annual Report | $0 | annual |
| Illinois | Annual Report | $75 | annual |
| Indiana | Business Entity Report | $32 | biennial |
| Iowa | Biennial Report | $30 | biennial |
| Kansas | Information Report | $90 | biennial |
| Kentucky | Annual Report | $15 | annual |
| Louisiana | Annual Report | $35 | annual |
| Maine | Annual Report | $85 | annual |
| Maryland | Annual Report & Business Personal Property Return (Form 1) | $300 | annual |
| Massachusetts | Annual Report | $500 | annual |
| Michigan | Annual Statement | $25 | annual |
| Minnesota | Annual Renewal | $0 | annual |
| Mississippi | Annual Report | $0 | annual |
| Missouri | No annual report | none | none |
| Montana | Annual Report | $20 | annual |
| Nebraska | Biennial Report | $25 | biennial |
| Nevada | Annual List + State Business License | $350 | annual |
| New Hampshire | Annual Report | $100 | annual |
| New Jersey | Annual Report | $75 | annual |
| New Mexico | No annual report | none | none |
| New York | Biennial Statement | $9 | biennial |
| North Carolina | Annual Report | $200 | annual |
| North Dakota | Annual Report | $50 | annual |
| Ohio | No annual report | none | none |
| Oklahoma | Annual Certificate | $25 | annual |
| Oregon | Annual Report | $100 | annual |
| Pennsylvania | Annual Report | $7 | annual |
| Rhode Island | Annual Report | $50 | annual |
| South Carolina | No annual report | none | none |
| South Dakota | Annual Report | $55 | annual |
| Tennessee | Annual Report | $300 minimum | annual |
| Texas | Public or Ownership Information Report (plus Franchise Tax Report above the threshold) | $0 | annual |
| Utah | Annual Renewal | $18 | annual |
| Vermont | Annual Report | $45 | annual |
| Virginia | Annual Registration Fee | $50 | annual |
| Washington | Annual Report | $70 | annual |
| West Virginia | Annual Report | $25 | annual |
| Wisconsin | Annual Report | $25 | annual |
| Wyoming | Annual Report (License Tax) | $60 minimum | annual |
How filing differs in five states
New York
- Report: Biennial Statement, every two years.
- Fee: $9.
- Due: The first Biennial Statement is due two years after the Articles of Organization are filed, in the same calendar month. After that, every two years in that month.
- Where to file: the New York Department of State, online.
- Late penalty: the Department of State doesn't list a late fee. A late statement shows as past due in state records and on any Certificate of Status until it is filed.
- Full details: New York LLC annual report.
Florida
- Report: Annual Report.
- Fee: $138.75.
- Due: Between January 1 and May 1 every year, starting the year after formation.
- Where to file: Sunbiz, the Florida Department of State's Division of Corporations site.
- Late penalty: a $400 late fee after May 1, for $538.75 in total. An LLC that hasn't filed by the third Friday of September is administratively dissolved at the close of business on the fourth Friday of September.
- Full details: Florida LLC annual report.
California
- Report: Statement of Information (Form LLC-12).
- Fee: $20.
- Due: Initial Statement of Information is due within 90 days of registering. After that, every two years by the end of the calendar month of original registration, with a 6-month filing window.
- Where to file: the California Secretary of State's bizfile Online.
- Late penalty: a $250 penalty for failing to file the Statement of Information. The Secretary of State imposes it and the Franchise Tax Board collects it.
- Separately: the $800 LLC Annual Tax goes to the Franchise Tax Board, not the Secretary of State. It is due on the 15th day of the 4th month after you file with the Secretary of State in the first year, then on the 15th day of the 4th month of each tax year (April 15 for calendar-year LLCs).
- Full details: California LLC annual report.
Montana
- Report: Annual Report.
- Fee: $20. It is waived for reports filed on time (January 1 to April 15) in 2026 and 2027 under ARM 44.5.303.
- Due: April 15 every year, starting the year after formation.
- Where to file: the Montana Secretary of State's online portal.
- Late penalty: a report filed after April 15 costs $35, and the waiver doesn't apply. If the report is still missing 140 days after the due date, the Secretary of State may dissolve the LLC (MCA 35-8-209). Reinstatement costs $35 plus $35 for each year of missed reports.
- Full details: Montana LLC annual report.
Idaho
- Report: Annual Report.
- Fee: $0 when filed online through SOSBiz. Idaho Code 30-21-214 lists the fee as “No fee.” Paper forms are available only by request and carry the Secretary of State's $20 manual processing fee.
- Due: the Secretary of State must receive it by close of business on the last day of the LLC's anniversary month each year. This is a receipt deadline, not a postmark deadline.
- Where to file: SOSBiz, the Idaho Secretary of State's online system.
- Late penalty: no late fee is published. A missed report allows the Secretary of State to begin administrative dissolution (Idaho Code 30-21-601). The LLC then has 60 days after notice to fix it before it is dissolved (Idaho Code 30-21-602). Reinstatement is possible within ten years for $30 plus anything owed (Idaho Code 30-21-603).
- Full details: Idaho LLC annual report.
Filing it yourself or paying a service
Every state lets the LLC file its own report. Formation companies also sell filing services that add their own fee on top of the state fee. For example, Northwest Registered Agent lists annual report filing at $100 plus state fees, and enrolls its registered agent customers automatically. Our ZenBusiness alternatives and Northwest vs ZenBusiness pages compare those fees. If you're forming in Wyoming, see the cheapest registered agents for a Wyoming LLC. This page contains no affiliate links.
What the report costs over a year
The annual report is one of several recurring LLC costs. Our LLC Annual Fees 10-Year Cost Index adds up the formation fee, the yearly report and any state annual tax for every state, so you can see the total.
FAQ
Do all states require an LLC annual report?
No. Arizona, Missouri, New Mexico, Ohio and South Carolina have no LLC annual report in our data. Delaware has no annual report but charges an annual tax.
Is the annual report a tax return?
No. It updates the state's business record. Taxes, such as California's $800 LLC Annual Tax, are separate filings.
What happens if I file late?
It depends on the state. Florida charges $400 after May 1, Montana raises the fee to $35, and New York lists no late fee but marks the LLC past due.
Sources
Every figure in the table comes from that state's page on this site, which lists its official sources and the date we last checked it. For the five state sections and the filing-service example we also checked:
- Northwest Registered Agent annual report service
- New York Department of State: Biennial Statements
- Florida Division of Corporations (Sunbiz): annual report instructions
- California Franchise Tax Board: LLC Annual Tax and Statement of Information penalty
- Montana Secretary of State: business fees
- Idaho Secretary of State: business forms (paper processing fee)
- Idaho Code 30-21-214 (filing fees)
See how we verify data. Spot something out of date? Email team@llcannualfees.com. This page is general information, not legal or tax advice.