LLC Annual Report: Requirements, Fees and Due Dates by State

The LLC annual report is one of the shortest forms a company files. Skipping it is one of the most common ways an LLC gets dissolved. Most states expect it on a set date, usually once a year. The notice that reminds you looks like a small formality, so many owners put it aside.

The report goes to the state where your LLC is registered. It isn't a tax return, and it doesn't go to the IRS. It confirms or updates the company's basic details:

• its name
• its addresses
• its registered agent
• the people who manage it

Most states ask for it every year. California and New York ask every two years, and Delaware charges a yearly tax instead. If you don't file, the state can charge a late fee and later dissolve the LLC.

The first notice: what an LLC annual report asks for

So you open the notice and try to work out who wants what. The report goes to the state office that keeps business records. In many states that's the Secretary of State. Some states use other offices:

1. Florida: Division of Corporations (known as Sunbiz)
2. Wisconsin: Department of Financial Institutions
3. Michigan: Department of Licensing and Regulatory Affairs (LARA)
4. New Jersey: Division of Revenue and Enterprise Services

When you open the form, you'll usually see fields for these details:

1. the LLC's legal name
2. its business and mailing addresses
3. the registered agent, the person or company that gets official mail for the LLC in that state
4. the names and addresses of members or managers
5. the signature of an authorized person

Florida says its annual reports need no financial information. So you don't report income or profit here.

The report is separate from federal taxes. Income taxes go to the IRS and to state tax offices on their own forms. It's also separate from the BOI report. FinCEN says companies formed in the US are now exempt from beneficial ownership reporting, as explained in Beneficial Ownership Information (BOI) Report: Who Must File.

If you search for the form, you may not find it under "annual report" at all. The name differs from state to state:

1. California calls it a Statement of Information.
2. Michigan calls it an annual statement.
3. New York calls it a biennial statement, because it's filed every two years.
4. Delaware has an annual tax and no report at all.

A quiet first year: filing when the LLC earned nothing

Maybe your LLC hasn't made a single sale yet, and you wonder whether the report applies to you. In the states that require a report, it's due whether or not the LLC made money. The duty comes from the LLC being on the state's records, whatever it does.

Florida says this directly: every business entity must file an annual report each year to keep active status, "whether or not changes are needed".

Among the states covered here, these require a report every year:

• Florida
• Illinois
• Massachusetts
• North Carolina
• New Jersey
• Wisconsin
• Washington
• Michigan

California and New York require one every two years.

LLC annual report fees and due dates by state

Next you need two facts: what it costs and when it's due. The fees and dates below come from official state pages checked in October 2026. Where we couldn't confirm a value on an official page, the table says "check with the state".

The difference between states is large. We added up the fees above ourselves for a two-year period:

• New York: $9
• California: $20
• Michigan: $50
• Washington: $140
• New Jersey: $150
• Florida: $277.50
• North Carolina: $400 on paper
• Massachusetts: $1,000

Each state also has its own details on late fees and dissolution. Find yours below.

Florida annual report (Sunbiz)

The Florida LLC annual report costs $138.75. The 2026 deadline was 11:59 PM EST on Friday, May 1, 2026. After May 1 the state adds a $400 late fee, which Florida Trend reports can't be waived. So a report filed one day late costs almost four times the normal fee.

Florida doesn't dissolve an LLC right after May 1. Reports must arrive by the third Friday in September to avoid dissolution. LLCs that still haven't filed are dissolved at close of business on the fourth Friday of September.

A dissolved LLC can be reinstated for a fee. If the company's details change during the year, an amended annual report costs $50. More about the state is in Starting an LLC in Florida: Costs, State Office, Taxes and Timeline.

Illinois annual report

Illinois law sets the LLC annual report fee at "$75, plus a penalty if delinquent". An LLC with series pays $50 more for each series that has a certificate of designation. We couldn't confirm the due date or the penalty amount on the Illinois Secretary of State website at the time of writing. So check both there before filing.

Massachusetts annual report

Massachusetts charges $500 for the LLC annual report. That applies to Massachusetts LLCs and to LLCs from other states registered there. The report is due on or before the anniversary date of the LLC's original certificate of organization.

The state regulation sets no late fee and no grace period. Say your LLC fails to file for two years in a row. The Corporations Division may then start dissolution, or revocation for an LLC from another state. It sends a written notice first. You then have 90 days to fix the problem or show why the LLC shouldn't be dissolved.

North Carolina annual report

North Carolina LLC annual reports are due April 15 every year. The first one is due April 15 of the year after the LLC was created.

The fee is $200 on paper and $203 online, which includes a $3 card fee. Paying by bank transfer (ACH) adds a $2 fee instead. The Secretary of State lists no specific late fee. But it says that failing to meet the requirements, including the annual report, "may be grounds for administrative dissolution".

New Jersey annual report

The New Jersey LLC annual report costs $75. Paying online adds a service fee of $3 by card or $0.50 by e-check. The official FAQ page doesn't state the due date, so check it on the state portal.

The state warns that businesses that don't file for two years in a row "may have their charter voided". They can also lose their authority to do business in New Jersey. Reinstating an LLC costs a $75 filing fee plus all outstanding annual reports. If the charter was revoked more than two years ago for non-payment, you also need a $20 tax clearance certificate.

Wisconsin annual report

Wisconsin ties the deadline to the calendar quarter of the registration anniversary:

1. January to March: due March 31
2. April to June: due June 30
3. July to September: due September 30
4. October to December: due December 31

The Department of Financial Institutions says: "There are no late fees or penalties for the delinquency". A late LLC fixes its status by filing the current report and paying the back fees. That doesn't make the deadline optional.

If an LLC stays behind, the department contacts it "after a few years". The notice goes out in this order:

1. to the registered agent
2. to the principal office
3. as a published notice

A dissolution certificate is issued 60 days after the published notice. We couldn't confirm the fee on an official page, so check it with the department.

Washington, Michigan, California, New York and Delaware

In Washington the report costs $70. It's due on the last day of the month in which the LLC was formed. You can file up to 180 days early, and the state sends a notice 60 days before the due date. A late report has these effects:

• a $25 delinquency fee
• delinquent status for the LLC
• possible administrative dissolution

A 2022 state form showed a lower fee, so older articles may quote the wrong amount.

In Michigan every LLC files an annual statement starting the year after formation. It costs $25 and is due February 15. An LLC formed after September 30 doesn't file on the next February 15. Restoring good standing costs $50 plus all missing statements.

California's Statement of Information (Form LLC-12) costs $20. It's due within 90 days of registration and then every two years. California's yearly LLC tax is a separate obligation.

New York's biennial statement costs $9. It's filed every two years in a month tied to the month the LLC was formed. An LLC that doesn't file shows as "past due" and may be blocked from certain transactions.

Delaware has no annual report. The LLC pays an annual tax by June 1. If it's late, Delaware adds a $200 penalty plus 1.5% interest per month.

Annual report deadlines: fixed date or anniversary month

Now you want to put the date in your calendar. This is where many owners slip, because they read a guide written for another state. States use three systems.

A Florida owner who says reports are due May 1 is right about Florida. A Massachusetts LLC files by its own anniversary date.

The first report also follows different rules. North Carolina and Michigan both start the year after formation. In Michigan, an LLC formed after September 30 skips the next February 15. California's first Statement of Information is due within 90 days of registration. For other states, confirm the first due date with the state office.

The deadline slips by: late fees and dissolution

Say a busy month passes and the date goes by unnoticed. The state usually doesn't act all at once. It handles late reports in stages. Not every state uses every stage, and the timing varies a lot.

• Reminder. Some states send notices to the addresses on file. Washington sends one 60 days before the due date.
• Late fee. Florida adds $400 after May 1, and Washington adds $25. Delaware charges a $200 penalty plus 1.5% interest per month on late tax. Wisconsin charges no late fee, and the Massachusetts regulation sets none.
• Loss of good standing. Washington marks the LLC as delinquent. New York shows it as "past due", which may block certain transactions.
• Administrative dissolution. The state ends the LLC on its records. Florida does this on the fourth Friday of September. Massachusetts and New Jersey may act after two years of missed reports. Wisconsin issues a dissolution certificate 60 days after its published notice.
• Reinstatement. Bringing the LLC back costs extra. Michigan charges $50 plus all missing statements, and New Jersey $75 plus all outstanding reports. Florida also charges a reinstatement fee.

On paper the last step looks manageable. In our work with clients, we regularly see companies dissolved for missed state reports and taxes. Reinstatement is often impossible or comes with a large penalty. Some owners pay the penalty and still end up forming a new company.

A new company is a different legal entity. If the bank holding the business account isn't told what happened, the account can become a problem of its own.

General guides, such as the US Chamber's, list two more risks. You can lose the business name to someone else. And the liability protection the LLC gives its owners can be at risk. How fast this happens depends on the state. A few weeks' delay in Wisconsin costs nothing extra, while a single day in Florida costs $400.

Habits that lead to late reports

Most of those late reports trace back to a handful of habits:

1. Skipping the report because nothing changed. Florida requires it every year regardless.
2. Treating a tax as the report. Delaware's yearly payment and California's LLC tax are separate from any report. Neither replaces the federal return.
3. Relying on old fees. Washington's fee and Delaware's tax have both gone up.
4. Waiting for a reminder. Wisconsin, for example, contacts non-filers only after a few years.
5. Letting a closed business drift into dissolution instead of closing the LLC formally.

When you live abroad and the letter goes elsewhere

These habits are even easier to fall into when you live in another country. The duty to file comes from the state where the LLC is formed or registered. The state rules we reviewed don't depend on where the owner lives. So a foreign owner of a Florida LLC files the same Florida report as a local owner.

For you, the risk lies mostly in the mail. State notices go to the addresses on file, and in Wisconsin the first notice goes to the registered agent. In our work with clients, the registered agent receives the state's mail and it doesn't get lost. An owner who lives in the state can act as their own registered agent, which is rarely possible for someone abroad.

The weak point is what happens after the agent forwards a notice. It can sit unread in your inbox. So keep each LLC's due date in your own calendar instead of waiting for a letter.

The annual report is also separate from federal filings. A foreign-owned single-member LLC has its own IRS form, described in Form 5472 for Foreign-Owned US LLCs: Who Must File, Due Date and Penalties. On BOI, FinCEN says US-formed companies are exempt. Companies formed abroad and registered in a US state remain reporting companies. The wider picture is in Can a Non-US Resident Own a US LLC? What It Involves.

Filing it yourself or having someone handle it

Whether you live in the state or abroad, someone has to file the report on time. For one LLC in one state the filing is usually short. The hard part is keeping track of the date. Outside help makes more sense in these cases:

• you have several LLCs in different states
• you live abroad and don't get state mail directly
• the LLC is already behind and needs reinstatement and back fees

Whoever files, the LLC stays responsible for the report and for the accuracy of its details.

When the business stops: closing the LLC and the IRS

Sometimes the business simply stops, and you wonder whether the reports still matter. If the business has closed, Florida says annual reports are no longer needed. The LLC should file to dissolve, or to withdraw if it's from another state.

If the state has already dissolved the LLC for not filing, bringing it back means reinstatement and paying the missing reports. That's how it works in Michigan and New Jersey.

The IRS doesn't describe a separate closure notice. Its page on closing a business lists these steps:

• final returns based on how the LLC is taxed (as a disregarded entity, a partnership or a corporation)
• final employment tax filings if there were employees
• Form 1099-NEC for contractors paid $600 or more
• a letter to cancel the EIN

The IRS says it "cannot close your business account until you have filed all necessary returns and paid all taxes owed". State dissolution is a separate process with the state office.

What to do this month

Start with your state's due date and fee on the official state page, since guides for other states can mislead you. Put that date in your own calendar, a few weeks early.

Then make sure the registered agent and addresses on file are current, so state notices reach you. If you live abroad or run LLCs in several states, outside help with tracking can be worth it. And if your LLC is already behind, deal with it before the state dissolves it.

An LLC in good standing still needs customers who can find it. For new owners we build that part: a verified Google profile, map listings and a landing page.