Annual Reports

Each state has its own requirements for filing business entity reports. Below, you’ll find the resources you need to help keep your company in good standing in the states where it’s registered:

Alabama Business Privilege Tax
State Department to File With

Alabama Department of Revenue

https://revenue.alabama.gov/incometax/bus_priv_tx/bpt_faq.cfm

Which Entities are Required to File?

Corporations, LLCs, LLPs.

Annual Due Date

Corporations: April 15.
LLCs, LLPs, S corps: March 15.

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Alaska Biennial Report
State Department to File With

Alaska Divisions of Corporations

https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReports.aspx

Which Entities Are Required to File? 

All business entities (except LPs) are required to file.

When are Alaska biennial reports due? 

Initial reports are due within six months of creating an Alaskan business entity.

Corp, LLC, LLPs: January 2nd every other year.

Nonprofits: July 2nd every other year.

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Arizona Corporation Division Annual Report
State Department to File With?

Arizona Corporation Commission

https://ecorp.azcc.gov

Which Entities are Required to File?

Corporations only.

When are Arizona annual reports due? 

Annually, by the corporation’s incorporation date.

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Arkansas Annual Report - Franchise Tax
Where to File?

Arkansas Secretary of State

https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax/

Which Entities are Required to File?

All business entity types.

Report Due Date(s): 

Nonprofit Corporations: August 1st each year.

All other business entities: May 1st each year.

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California Annual Report - Statement of Information
Where to file?

California Secretary of State

https://businessfilings.sos.ca.gov/

Which Entities are Required to File?

LLCs, corporations, and nonprofits.

LPs and LLPs do not have to file reports.

Report Due Date(s): 

LLCs: Biennial reports, every two years by the last day of formation anniversary month.

Corporations and Nonprofits: Annually, every year by the last day of formation anniversary month.

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Colorado Annual Report - Periodic Report
Where to file?

Colorado Secretary of State

http://www.sos.state.co.us/biz/FileDocSearchCriteria.do?transTyp=REPORT

Which Entities are Required to File?

All business entity types must file a periodic report.

Report Due Date(s): 

3 month filing window, starting the first day of anniversary month,
ending the last day of third month.

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Connecticut Annual Report
Where to file?

Connecticut Commercial Recording Division

http://www.concord-sots.ct.gov/CONCORD/index.jsp

Which Entities are Required to File?

All business entity types must file an annual report.

Report Due Date(s): 

LLCs: March 31st.

Other entity types: End of anniversary month.

Nonprofit and for-profit corporations must file initial reports within 30 days of their date of registration.

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Delaware Annual Report and Franchise Tax Filings
Where to file?

Delaware Division of Corporations

http://corp.delaware.gov/paytaxes.shtml

Which Entities are Required to File?

All Delaware business entity types are required to file an annual report and/or a franchise tax filing.

Report Due Date(s): 

Domestic corporations: March 1.
Foreign corporations: June 30.
LLCs, and all partnership types: June 1.

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District of Columbia Biennial Report
Where to File?

Washington DC Department of Consumer and Regulatory Affairs

https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f

Which Entities are Required to File?

All business entity types must file a report every other year.

Report Due Date(s): 

First report is due April 1st, in the first April following the date of formation.

Then, April 1st every other year.

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Florida Annual Report
State Department to File With?

Florida Division of Corporations

https://services.sunbiz.org/Filings/AnnualReport/FilingStart

Which Entities are Required to File?

All business entity types are required to file annual reports.

Report Due Date(s): 

All Florida businesses must file their reports by May 1.

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Georgia Annual Report
Where to File?

Georgia Corporations Division

https://ecorp.sos.ga.gov/OneClickAR

Which Entities are Required to File?

All business entity types must file an annual report.

Report Due Date(s): 

April 1st for all business types.

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Hawaii Annual Report
State Department to File With?

Hawaii Business Registration Division

http://hbe.ehawaii.gov/annuals/welcome.html

Which Entities are Required to File?

All business entity types must file an annual report.

Report Due Date(s): 

All entity types must file their annual reports by the end of the quarter of the entity’s formation date, meaning the due date will occur on one of the following:

  • March 31
  • June 30
  • September 30
  • December 31

 

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Idaho Annual Report
State Department to File With?

Idaho Secretary of State

https://sos.idaho.gov/business-services/

 

Which Entities are Required to File?

All business entity types must file an annual report.

Report Due Date(s): 

All entity types must file online by the end of their anniversary month.

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Illinois Annual Report
Where to File?

Illinois Department of Business Services

Corporations: http://www.ilsos.gov/soar/

LLCs and Partnerships: http://www.ilsos.gov/llcarpt/

Which Entities are Required to File?

All business entity types must file an annual report, except for LLLPs.

Report Due Date(s): 

Illinois annual reports are due by the day before the first day of the entity’s formation date.

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Indiana Biennial Business Entity Report
Where to File?

Indiana Secretary of State

http://www.in.gov/sos/business/4277.htm

Which Entities are Required to File?

All business entity types, except for LLPs and LPs, must file Biennial Business Entity Reports.

Report Due Date(s): 

Business entity reports are due by the last day of the month of the entity’s formation date every other year.

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Iowa Biennial Report
State Department to File With?

Iowa Secretary of State

https://sos.iowa.gov/file/br/login.aspx

Which Entities are Required to File?

All business entities except LLPs.

Report Due Date(s): 

Corporations file April 1 of even numbered years.

LLCs, LPs, and Nonprofits in Iowa file by April 1 in odd numbered years.

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Kansas Annual Report
State Department to File With?

Kansas Secretary of State

https://www.kansas.gov/annual-reports/index.do

Which Entities are Required to File?

All business entity types must file.

Report Due Date(s): 

April 15 for for-profit entities.

Nonprofit entities must file by the 15th day of the sixth month after the end of their fiscal year, typically June 15th.

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Kentucky Annual Report
State Department to File With?

Kentucky Secretary of State

https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx

Which Entities are Required to File?

All business entities must file an annual report.

Report Due Date(s): 

June 30.

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Louisiana Annual Report
State Department to File With?

Louisiana Secretary of State

https://geauxbiz.sos.la.gov/

Which Entities are Required to File?

All business entities must file an annual report.

Report Due Date(s): 

Exact formation date anniversary.

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Maine Annual Report
State Department to File With?

Maine Secretary of State

https://www.maine.gov/sos/online_services/

Which Entities are Required to File?

All business entity types must file.

Report Due Date(s): 

June 1.

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Maryland Annual Report - Private Property Return Report
State Department to File With?

Maryland State Department of Assessments and Taxation

http://www.dat.state.md.us/businesses/Pages/Business-Personal-Property.aspx 

Which Entities are Required to File?

All business entity types must file.

Report Due Date(s): 

April 15.

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Massachusetts Annual Report
State Department to File With?

Massachusetts Corporations Division

https://corp.sec.state.ma.us/corp/loginsystem/login_form.asp?FilingMethod=B

Which Entities are Required to File?

All business entity types must file annual reports in Massachusetts.

Report Due Date(s): 

Corporations: March 15.

LLCs and LPs: Exact formation date anniversary.

LLPs: Last day of February.

Nonprofits: November 1.

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Michigan Annual Report
State Department to File With?

Michigan Department of Licensing and Regulatory Affairs

https://cofs.lara.state.mi.us/corpweb/LoginSystem/ExternalLogin.aspx

Which Entities are Required to File?

Corporations, LLCs, and Nonprofits.

Report Due Date(s): 

Corporations: May 15.

Nonprofits: October 1.

LLCs: February 15.

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Minnesota Annual Report
State Department to File With?

Minnesota Secretary of State

https://www.sos.state.mn.us/business-liens/start-a-business/how-to-renew-or-amend-your-business-filing/

Which Entities are Required to File?

All business entity types must file an annual report in Minnesota.

Report Due Date(s): 

December 31.

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Mississippi Annual Report
State Department to File With?

Mississippi Secretary of State

http://www.sos.ms.gov/businessservices/pages/annual-reports.aspx

Which Entities are Required to File?

Corporations, LLCs, Nonprofits.

Report Due Date(s): 

April 15.

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Missouri Annual Report
State Department to File With?

Missouri Secretary of State

https://bsd.sos.mo.gov/loginwelcome.aspx?lobID=1

Which Entities are Required to File?

Corporations, LLPs, and Nonprofits.

LLCs have no annual reporting requirements in Missouri.

Report Due Date(s): 

Initial reports are due 30 days after the date of formation.

Annual reports are due each year three months after the formation date anniversary.

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Montana Annual Report
State Department to File With?

Montana Secretary of State

https://app.mt.gov/bear/

Which Entities are Required to File?

Corporations, LLCs, and nonprofits file annually.

LPs, LLPs, and LLLPs file every five years.

Report Due Date(s): 

Corporations, LLCs, and Nonprofits: April 15

Partnerships: Every five years on their anniversary formation date.

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Nebraska Biennial Report
State Department to File With?

Nebraska Secretary of State

https://sos.nebraska.gov/dyindex.html

Which Entities are Required to File?

Corporations file a biennial occupation tax report, and other entities file an annual report.

Report Due Date(s): 

LLPs, LLCs and nonprofits: April 1 on odd years.

Corporations: March 1 on even years.

 

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Nevada Annual Report
State Department to File With?

Nevada Secretary of State

https://www.nvsos.gov/sos/online-services

Which Entities are Required to File?

All business entity types must file an annual list of governors (such as directors or managers).

Report Due Date(s): 

Annual lists are due by the end of the formation month. Initial reports are due within 30 days of filing.

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New Hampshire Annual Report
State Department to File With?

New Hampshire Secretary of State

http://sos.nh.gov/Corp_Div.aspx

Which Entities are Required to File?

Corporations, LLCs, LLPs, investment trusts and foundations file annual reports. Nonprofits file reports every 5 years.

Report Due Date(s): 

April 1. Nonprofits file a report by December 31 every 5 years.

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New Jersey Annual Report
State Department to File With?

New Jersey Division of Revenue and Enterprise Services

https://www.njportal.com/dor/annualreports

Which Entities are Required to File?

Corporations, LLCs, LLPs, LPs and nonprofits file annual reports.

Report Due Date(s): 

End of anniversary month.

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New Mexico Biennial Report
State Department to File With?

New Mexico Secretary of State

https://portal.sos.state.nm.us/BFS/online/Account

Which Entities are Required to File?

Corporations file biennial reports. Nonprofits and LLPs file annual reports. LLCs do not have reporting requirements.

Report Due Date(s): 

Corporations: 15th day of fourth months after fiscal year close, every other year.

Nonprofits: 15th day of fifth month after fiscal year close, every year.

LLPs: April 1, every year.

 

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New York Biennial Report
State Department to File With?

New York Department of State

https://appext20.dos.ny.gov/corp_ebiennial_public/corp_app.e_biennial.main_page

Which Entities are Required to File?

Corporations and LLCs file biennial reports.

LLPs file a statement every five years.

Domestic professional corporations file triennial statements, and foreign professional corporations file annual statements.

Report Due Date(s): 

Last day of anniversary month.

LLPs must file by their anniversary date every five years.

Domestic professional corporation due dates are set by the governing office, due every three years. Foreign professional corporations must file by June 30 each year.

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North Carolina Annual Report
State Department to File With?

North Carolina Secretary of State

https://www.sosnc.gov/divisions/business_registration/annual_report

Which Entities are Required to File?

Corporations, banks, LLCs, L3Cs, LLPs, LLLPs and some cooperative associations file annual reports.

Report Due Date(s): 

Corporations, banks, LLPs and LLLPs: 15th day of fourth month after fiscal year close.

LLCs and L3Cs: April 15.

Cooperative associations: March 1.

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North Dakota Annual Report
State Department to File With?

North Dakota Secretary of State

https://sos.nd.gov/business/business-services/business-structures/corporations/general-business-corporation/general-business-corporation-annual-report

Which Entities are Required to File?

All entities must file.

Report Due Date(s): 

Corporations: August 1.
Foreign Corporations: May 15.
LLCs: November 15.
Partnerships: April 1.
Nonprofits: February 1.

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Ohio Annual Report
State Department to File With?

Ohio Secretary of State

https://www.sos.state.oh.us/businesses/filing-forms–fee-schedule/#gref

Ohio does not have annual reporting requirement for most businesses. LLPs, domestic professional corporations, and domestic professional LLCs file biennial reports. Nonprofits file reports every 5 years.

LLPs: July 1, odd years.

Domestic professional corporations and LLCs: July 1, even years.

Nonprofits: End of anniversary month, every five years.

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Oklahoma Business Activity Tax - Annual Report
State Department to File With?

Oklahoma Secretary of State: LLCs and LPs

https://www.sos.ok.gov/cart/contact.aspx?ReturnUrl=/cart/work.aspx?fclass=40

Oklahoma Tax Commission: Corporations

https://www.ok.gov/tax/

Which Entities are Required to File?

Corporations file a Business Activity Tax.

LLCs and LPs file an annual report.

 

Report Due Date(s): 

LLCs and LPs: anniversary of formation.

Corporations: July 1.

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Oregon Annual Report
State Department to File With?

Oregon Secretary of State

http://egov.sos.state.or.us/br/pkg_br1_web_rnewl.login

Which Entities are Required to File?

All business entity types must file.

Report Due Date(s): 

Formation date anniversary.

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Pennsylvania Decennial Report
State Department to File With?

PA Department of State

http://www.dos.pa.gov/BusinessCharities/Business/Resources/Pages/Decennial-Filing.aspx

Which Entities are Required to File?

All business entity types.

Report Due Date(s): 

Every 10 years, during years that end with the number 1.

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Puerto Rico Annual Report
State Department to File With?

Puerto Rico Department of State

https://prcorpfiling.f1hst.com/

 

Which Entities are Required to File?
  1. Domestic and Foreign Corporations & LLCs
  2. Banks
  3. Close Corporations
  4. Sponsored by Municipal Corporation
  5. Special Employee Owned Corporations
  6. Special Corporations for Municipal Development
  7. Professional Corporations
  8. Public Benefit Corporation
  9. Nonprofit corporations whose category is “Religious” but their form of organization is different.
Report Due Date(s): 

April 15.

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Rhode Island Annual Report
State Department to File With?

Rhode Island Division of Business Services

http://www.sos.ri.gov/doc_lib/search/annualreport

Which Entities are Required to File?

LLCs, corporations, and nonprofits.

Report Due Date(s): 

Corporations: March 1.

Nonprofits: June 30.

LLCs: November 1.

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South Carolina Annual Report
State Department to File With?

No business entity type is required to file annual reports in South Carolina. However, the state’s corporate tax return includes an annual report page.

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South Dakota Annual Report
State Department to File With?

South Dakota Secretary of State

https://sos.sd.gov/account/login.aspx?type=ar

Which Entities are Required to File?

LLCs, Nonprofits, and Corporations.

Report Due Date(s): 

End of formation date anniversary month.

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Tennessee Annual Report
State Department to File With?

Tennessee Secretary of State

https://tnbear.tn.gov/Ecommerce/AnnualReportInstr.aspx

Which Entities are Required to File?

Corporations, LLCs, and Nonprofits.

Report Due Date(s): 

The first day of the fourth month after the close of the fiscal year.

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Texas Franchise Tax and Annual Report
State Department to File With?

Texas Comptroller of Public Accounts

http://comptroller.texas.gov/taxinfo/taxforms/05-forms.html

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

May 15.

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Utah Annual Report
State Department to File With?

Utah Division of Corporations

http://corporations.utah.gov/onlinechangeforms.html

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

Formation date anniversary.

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Vermont Annual Report
State Department to File With?

Vermont Corporations Divisions

https://www.sec.state.vt.us/corporationsbusiness-services/business-registration-services/renew-a-business-registration/annualbiennial-reports.aspx

Which Entities are Required to File?

All entities except LPs.

Report Due Date(s): 

LLCs, PLLCs, L3Cs: March 30.

Other entities: March 15.

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Virginia Annual Report
State Department to File With?

Virginia State Corporation Commission

https://sccefile.scc.virginia.gov/

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

Corporations, LLCs, and Nonprofits: End of formation date anniversary month.

LPs and LLPs: July 1.

General partnerships: Formation date every five years.

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Washington Annual Report
State Department to File With?

Washington Secretary of State

https://www.sos.wa.gov/corps/onlinerenewal.aspx

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

Last day of filing anniversary month. Initial report due within 120 of formation.

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West Virginia Annual Report
State Department to File With?

West Virginia Secretary of State

https://sos.wv.gov/business/Pages/AnnualReports.aspx

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

July 1 (LLPs file annual notice by May 31).

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Wisconsin Annual Report
State Department to File With?

Wisconsin Department of Financial Institutions

https://www.wdfi.org/apps/corpar/

Which Entities are Required to File?

LLCs, Nonprofits, Corporations.

Report Due Date(s): 

End of quarter in which entity was formed.

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Wyoming Annual Report
State Department to File With?

Wyoming Secretary of State

https://wyobiz.wy.gov/business/annualreport.aspx

Which Entities are Required to File?

All business entities.

Report Due Date(s): 

First day of formation date month.

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