Quick Answer: Most US states require an LLC to file an annual (or biennial) report to stay in good standing, but the deadline follows one of four rules: a fixed calendar date (e.g. Delaware June 1, Florida May 1), the first or last day of your formation anniversary month (e.g. Wyoming = first day), your exact anniversary date, or no report at all (Arizona, Missouri, New Mexico, Ohio, South Carolina). Miss it and you face late fees and, eventually, administrative dissolution.
The annual report is the single most common reason an otherwise healthy LLC gets administratively dissolved — not because owners refuse to file, but because they never knew when the deadline was. The problem is that "the deadline" is not one date; it depends on your state and, in many states, on the month you formed. This guide explains the four deadline rules, flags the states most other guides get wrong, and shows what actually happens if you miss it. To never think about this again, our free Annual Report Reminder emails you 90, 30, and 7 days before your state's deadline.
The 4 types of LLC annual report deadlines
Once you know which rule your state uses, your deadline stops being a mystery:
- Fixed calendar date — the same date every year regardless of when you formed. Delaware is June 1; Florida is May 1; many states use April 15.
- Anniversary month (last day) — due by the end of the month you formed in. Form in March, file by March 31 each year. This is the most common anniversary rule (Nevada, New Jersey, Virginia, Washington, Utah, and others).
- Anniversary month (first day) — due by the first day of your formation anniversary month. Wyoming and South Dakota work this way, which catches people who assume they have until month-end.
- Anniversary day — due on the exact calendar date you formed (Louisiana, Massachusetts, Oklahoma, Oregon).
A handful of states use a fixed window (Connecticut: January 1 – March 31; Rhode Island: February 1 – May 1), and Hawaii and Wisconsin tie the deadline to the end of your formation quarter. And five states require no annual report at all.
States with NO LLC annual report
If you formed in one of these, there is no recurring report to file (though you may still owe state taxes): Arizona, Missouri, New Mexico, Ohio, and South Carolina. New Mexico and Ohio are popular precisely because of this low-maintenance status. Note that "no annual report" is not the same as "no obligations" — some of these states still levy franchise, privilege, or gross-receipts taxes.
Biennial states: you only file every two years
Several states require a report only every other year, which is easy to forget precisely because it is infrequent: California (Statement of Information), New York, Indiana, Iowa, Nebraska, Alaska, and Washington D.C., among others. Whether 2026 is your filing year usually depends on whether you formed in an odd or even year — check your state's rule, because a "biennial" obligation missed is just as capable of dissolving your LLC as an annual one.
Commonly misreported states — get these right for 2026
While verifying all 51 jurisdictions against official Secretary of State sources, we found three states that most other guides still get wrong:
- Wyoming. The annual report is due the first day of your formation anniversary month, not a fixed date and not month-end. The fee is the greater of $60 or $0.0002 × Wyoming assets (most non-resident LLCs pay the $60 minimum). See our Wyoming formation guide.
- Connecticut. Connecticut moved off the anniversary system to a fixed January 1 – March 31 window for all LLCs. Guides that still say "anniversary month" are out of date.
- Pennsylvania. Under Act 122 of 2022, Pennsylvania replaced its old decennial report with a true annual report starting in 2025 (LLC fee $7, due September 30). Many tables still show "decennial" — that is wrong for 2026.
A few high-traffic states at a glance (2026)
| State | Period | Deadline rule | Notable |
|---|---|---|---|
| Wyoming | Annual | First day of anniversary month | $60 min fee |
| Delaware | Annual | Fixed — June 1 | $300 flat LLC tax |
| California | Biennial | Anniversary month (SOI) | Plus $800/yr franchise tax (Apr 15) |
| Florida | Annual | Fixed — May 1 | Late fee jumps to $400 |
| Texas | Annual | Fixed — May 15 (PIR + franchise) | No fee under the no-tax threshold |
| New York | Biennial | Anniversary month | $9 statement |
For the full per-state fees and a side-by-side of formation and ongoing costs, see our 50-state comparison, and each state page lists its own deadline, fee, and official source.
Late fees and penalties
Late fees range from token amounts to painful ones. Florida is the cautionary tale: an on-time annual report is $138.75, but file after May 1 and it jumps to $400. Nevada adds $175. Many states charge $25–$100. But the late fee is rarely the real cost — the real cost is what comes next.
What actually happens if you miss the deadline
Missing one report rarely dissolves your LLC overnight, but the sequence is predictable: first you lose "good standing," then after a grace period (often 60–90 days) the state moves your LLC toward administrative dissolution. A dissolved LLC can lose the liability shield that was the whole point of forming it, and reinstatement costs more than the original report — plus back fees. Banks and payment processors also check good standing, so a lapse can freeze your accounts.
Never miss a deadline: free reminder
Knowing the rule is half the battle; remembering the date is the other half. Our free Annual Report Reminder takes your state and formation date, computes your exact next deadline using the rules above, and emails you 90, 30, and 7 days out — every year, automatically. No account, no cost.
How we verified this data
The deadline rules and fees in this guide were verified on 2026-05-30 against official Secretary of State sources for all 50 states plus the District of Columbia, cross-checked against a second independent source per state. State rules change; always confirm with your own Secretary of State before relying on a date, and check the "last verified" note on each state page.
Frequently asked questions
Is the annual report the same as franchise tax? No. The annual report keeps your entity record current with the Secretary of State; franchise/privilege tax is a separate state tax. Some states bundle them (e.g. Delaware's $300, Texas's franchise filing), many do not.
I formed mid-year — when is my first report due? In most states your first annual report is due the year after formation, on your state's rule (anniversary or fixed date). A few states require an initial report shortly after formation.
Annual or biennial — which am I? It depends on your state; biennial states include CA, NY, IN, IA, NE, AK, and DC. Use the reminder tool or your state page to confirm.
Do I file in my home state and where I registered as a foreign LLC? Yes — if you foreign-qualified in another state, you file (and pay) in both. That is one reason forming where you operate usually beats forming out of state.
Educational only, not legal advice. Verify your deadline with your state's Secretary of State before relying on it.