Corporation Annual Report & Renewal Rules by State

What each U.S. state requires to keep a corporation in good standing year to year — whether an annual report is due, the fee, the deadline, franchise tax, and late penalties for all 51 jurisdictions.

Last updated: 2026-07-17 · 51 jurisdictions (50 states + DC)

StateAnnual Report RequiredWhere To FileFiling FrequencyFiling DueState FeeFranchise TaxLate Fee IncurredLate Fee AmountNotesDelinquency DefinitionAdmin Dissolution Trigger
AKchecked 2026-07-25YesAlaska Division of Corporations, Business & Professional Licensing (AK SOS)BiennialJanuary 2 or July 2 every two years, depending on entity type$100No$37.50$50Hardcopy filings normally process in 10–15 business days, but processing runs longer during the biennial reporting periods (April–June and October–December).Report is delinquent if not filed by August 1 of the due yearFailure to file biennial report
ALchecked 2026-07-17Nonot_applicablenot_applicablenot_applicablenot_applicableYes (Business Privilege Tax, net worth) — FULL EXEMPTION when tax due is $100 or less (TY beginning after 2023-12-31)No$150.00Alabama does not require a separate annual report with the Secretary of State; compliance via Business Privilege Tax return filed with Department of RevenueFailure to pay franchise taxes or file annual report within six months of due date, or lapse of registered agent/office, or failure to notify of such changes, or expiration of durationWhen any ground under §10A‑2‑14.20 occurs (e.g., tax/annual report delinquency, no agent/office, no notification, or duration expiry)
ARchecked 2026-05-31YesArkansas Secretary of State, Business & Commercial ServicesAnnualMay 1$150NoYes$25Maintaining good standing requires timely filing; loss of good standing begins at missed deadline.A domestic (or foreign) corporation is considered delinquent in the payment of the annual franchise tax for a prior year if, according to the Secretary of State’s records, the corporation has not paid the required annual franchise tax by the due date. On or before January 31 of each year, the Secretary of State shall proclaim as forfeited the corporate charters or authorities of all such delinquenprolonged non-compliance
AZchecked 2026-05-31YesArizona Corporation Commission (Corporation Commission e-filing / business services)Annualdue date assigned by commission in anniversary month$45NoYes$9.00annual report plus Certificate of Disclosure must be filed each year; extension of up to 6 months may be requested if filed on or before original due datestatus changes to Pending Inactive upon missed due date and delinquency notice; then final delinquency notice, then administrative dissolution ~60 days laterentity not filing Annual Report and Certificate of Disclosure by ~120 days post‑due date
CAchecked 2026-07-25YesCalifornia Secretary of State, Business Entities / Statements of InformationAnnualNot observed$25Yes – Minimum $800 franchise tax$250.00Not observedThe $25 Statement of Information fee is a $20 filing fee plus a $5 disclosure fee (Form SI-200, domestic stock corporation); a corporation separately owes the $800 minimum FTB franchise tax.Not observedNot observed
COchecked 2026-05-31YesColorado Secretary of State, Business Annual Report portalAnnualby last day of second calendar month after periodic report month$10No$50$50Not observedAn entity becomes 'Noncompliant' immediately after the due date; if not cured within 60 days, it becomes 'Delinquent'failure to cure delinquency for three or more years
CTchecked 2026-07-25YesConnecticut Secretary of the State, Business ServicesAnnualby last day of anniversary month (or as prescribed by statute)$150No$50Annual reports must be filed by electronic transmission on the anniversary of the first report; no explicit late fee is specified for domestic stock or non‑stock corporations in statutes or official CT site. However, amended annual reports (changes after filing) incur a $25 fee.in default if fails to file by due datemore than one year in default plus 3‑month cure period after notice
DCchecked 2026-05-31YesD.C. Department of Licensing & Consumer Protection, Corporations DivisionBiennialNot observed$300Yes – D.C. franchise tax applies$100Not observedNot observedNot observedNot observed
DEchecked 2026-07-25YesDelaware Division of Corporations (Dept. of State)AnnualMarch 1st$50Yes — minimum $175 (Authorized Shares method, <=5,000 shares) or $400 (Assumed Par Value Capital method)Yes$200 penalty plus 1.5% interest per month on the tax and penaltyThe $50 annual report is filed together with the annual franchise tax; the franchise-tax minimum is method-dependent — $175 under the Authorized Shares method (5,000 or fewer shares) or $400 under the Assumed Par Value Capital method.Not observedNot observed
FLchecked 2026-05-31YesFlorida Division of Corporations (SunBiz)AnnualJanuary 1 through May 1 each year, report due by May 1$150NoYes$400Annual report required each year to maintain active status; filing window is Jan 1–May 1; late filing triggers $400 penalty; nonprofit corporations exempt from late feeentity is administratively dissolved if annual report not filed by 5 PM on the third Friday of Septemberadministrative dissolution occurs at close of business on the fourth Friday of September if report not filed by third Friday
GAchecked 2026-05-31YesGeorgia Secretary of State, Corporations Division (eCorp)AnnualJanuary 1 to April 1 each year$50NoYes$25.00Annual registration may be filed up to 3 years in advance; initial AR due within 90 days of incorporation or, if incorporated after October 1, between January 1 and April 1 of following year.Not observedFailure to submit annual registration
HIchecked 2026-05-31YesHawaii Department of Commerce & Consumer Affairs, Business Registration DivisionAnnualDue by the end of the quarter in which the corporation was originally registered (e.g., by March 31, June 30, September 30, or December 31)$15NoYes$10.00First-year exemption: if incorporated in same year as first report due, no report required that year; online reminders available; report must reflect entity’s affairs as of the beginning of the quarterFailure to file annual report by end of the due quarter triggers delinquency; each year not filed counts as one delinquent yearIf annual report is not filed for two consecutive years, the Director may administratively dissolve the corporation
IAchecked 2026-05-31YesIowa Secretary of StateBiennialBiennial, due every even-numbered year between January 1 and April 1$60No$0$0Biennial report filing required every even-numbered year; must use Fast Track Filing or paper.Failure to file biennial report by April 1 of even-numbered yearMay be administratively dissolved for failure to file the biennial report by April 1
IDchecked 2026-07-25YesIdaho Secretary of State (SOSBiz)Annuallast day of entity’s anniversary month$0NoNoThe annual report carries no filing fee — Idaho Code § 30-21-214(b)(7) lists 'Annual report ... No fee'. The cost of non-compliance is the $30 application for reinstatement following administrative dissolution (§ 30-21-214(b)(27)).Not observedfailure to file annual report by due date triggers administrative dissolution
ILchecked 2026-05-31YesIllinois Secretary of State, Business ServicesAnnualwithin 60 days immediately preceding the first day of the anniversary month$75Yes – franchise tax based on paid-in capitalYes$0Annual report must include all penalties and interest incurred as of the current date, paid with filing; requires paper filing if certain changes occurred; franchise tax exemption amounts vary by year.failure to file report within deadline triggers late penalty and interestNot observed
INchecked 2026-05-31YesIndiana Secretary of State, Business Entity Services / INBizBiennialEvery two years by end of anniversary month$30NoNonot_applicableIndiana uses biennial reporting; early filing window begins 90 days before anniversary month (HB 1593 effective Jan 1 2026)Report overdue after end of anniversary month, then considered non‑compliantMissed report by more than 60 days may trigger administrative dissolution
KSchecked 2026-05-31YesKansas Secretary of StateAnnualdue the 15th day of the fourth month after end of fiscal year$55No$10$10Not observedfailure to file within due date starts delinquency; 90 days after due date triggers forfeitureforfeiture of articles of incorporation after 90 days past due triggers administrative dissolution
KYchecked 2026-05-31YesKentucky Secretary of StateAnnualJune 30 each year (file between Jan 1–Jun 30)$15NoPartial$100Annual report must be signed, dated, include $15 fee, and confirm or update officers, directors/members/managers and registered agent/principal office.Failure to file by June 30 results in 'inactive status and bad standing', triggering administrative dissolution.Not filing annual report by June 30
LAchecked 2026-07-17YesLouisiana Secretary of State, Commercial DivisionAnnualanniversary date$30No — REPEALED for franchise tax periods beginning on or after 2026-01-01Yes$0Revocation occurs after three consecutive years of non‑filing, with quarterly noticesfailure to file annual report for three consecutive yearsafter three consecutive missed annual reports, following notice cycle
MAchecked 2026-07-25YesSecretary of the Commonwealth, Corporations DivisionAnnualWithin 2½ months after fiscal year end$125No$25.00$25Annual report is $125.00 by paper, $100.00 filed electronically, and $150.00 if not filed timely — a $25 late differential on paper filings.Failure to file annual reports for two or more consecutive years or failure to file tax returns/pay taxes for two or more consecutive yearsSecretary may administratively dissolve after 90-day notice if non-compliance persists
MDchecked 2026-07-25YesMaryland Dept. of Assessments & Taxation (SDAT)AnnualApril 15 each year$300Yes – annual personal property tax returninitial penalty + 2% interest per 30‑day period$30–$500The $300 fee covers the Annual Report only — there is no fee for the accompanying Personal Property Tax Return. Domestic stock corporations pay $300; domestic nonstock corporations pay $0. Card or PayPal payments add a 3% technology fee.failure to file by due date leads to forfeitureforfeiture upon non‑filing
MEchecked 2026-05-31YesMaine Secretary of StateAnnualJune 1 each year (window Jan 1–Jun 1)$85No$50$50Secretary issues no mailed reminders; only courtesy email reminders are sent to the email on file.Report not received by June 1 (end of filing window)Failure to pay late fee and file report leads to administrative dissolution of domestic corporations
MIchecked 2026-05-31YesMichigan Department of Licensing & Regulatory Affairs, Corporations DivisionAnnualMay 15 each year$25No$10$50Email reminders and impending dissolution/not-good-standing notices are sent 90 days before due dateNot filing annual report for two consecutive yearsAutomatic dissolution by operation of law 60 days after two-year non‑filing period
MNchecked 2026-05-31YesMinnesota Secretary of StateAnnualEach calendar year by December 31, beginning the calendar year after incorporation$0NoYes$40Not observedFailure to file renewal by December 31 results in administrative dissolution via certificate of involuntary dissolutionNon-filing of annual renewal by December 31 of each year
MOchecked 2026-07-25YesMissouri Secretary of StateAnnualNot observed$45NoYes$15The annual registration report is priced by channel — $45.00 paper, $20.00 online — and both lines are labelled 'Filed Timely' on the official fee schedule; the $45 in state_fee is the PAPER rate.Not observedNot observed
MSchecked 2026-07-25YesMississippi Secretary of StateAnnualby April 15 each year$0Yes — phase-out: $0.50 per $1,000 of capital in excess of $100,000 (TY2026); $0.25 (TY2027); REPEALED effective 2028-01-01NoThe domestic business-corporation annual report is $25 (form F0008, 'Mississippi Business Corporations' section) — the $0 rate is the Mississippi LLC annual report (F0108), a different entity type. Reinstatement following administrative dissolution is $50 (F0022, domestic). Franchise tax is phasing out: $0.50 per $1,000 of excess capital for TY2026, $0.25 for TY2027, repealed effective 2028-01-01.Not observedNot observed
MTchecked 2026-05-31YesMontana Secretary of StateAnnualJanuary 1 to April 15 each year$20No$35.00$35.00Annual reports filed between January 1 and April 15 have no fee (waived period)Entity is delinquent after filing more than 120 days past dueIf not filed within 120 days after due date and not remedied within 90 days after notice
NCchecked 2026-05-31YesNorth Carolina Secretary of StateAnnual15th day of the fourth month following the close of the fiscal year$25Yes—minimum $200$0$0Annual report keeps registered agent and officer information current; required regardless of business activity.Report is delinquent if not filed within 60 days after the due date or within 60 days of notice.Failure to file the annual report resulting in notice, then not curing within 60 days leads to administrative dissolution.
NDchecked 2026-05-31YesNorth Dakota Secretary of StateAnnualNovember 15$25No$50$20Annual report involves updating mailing address, business activities, and managers/membersNot Good Standing if annual report not filed by deadlineInvoluntary termination if past‑due annual report not filed within 6 to 12 months after placement into Not Good Standing
NEchecked 2026-06-01YesNebraska Secretary of StateBiennialBiennial report and occupation tax due March 1 of each even‑numbered year$26NoNonot_applicableOccupation tax assessed based on paid‑up capital stock tiers; minimum tax is $26Tax becomes delinquent if not paid on or before April 15 of each even‑numbered yearNot specified in § 21‑303 itself (dissolution warning in § 21‑301)
NHchecked 2026-07-25YesNew Hampshire Secretary of StateAnnualBy April 1 each year$100No$50$50The $100 annual report fee is fixed by statute (RSA 293-A:1.22(a)(8)) rather than by administrative fee schedule; a $50 late fee applies to reports received after the April 1 deadline.Entity is delinquent after April 1 if the annual report and fee are not filed/paidAdministrative dissolution may commence if corporation is 60 days late in filing
NJchecked 2026-05-31YesNew Jersey Division of Revenue & Enterprise ServicesAnnualLast day of the month of original incorporation (anniversary month)$75Yes—minimum CBT (Corporation Business Tax) of $500Nonot_applicableFailure to file one puts the entity in delinquent status (loss of good standing). Two consecutive years missing triggers administrative revocation or inactive status.Missed one annual report filingFailure to file for two consecutive years
NMchecked 2026-06-01YesNew Mexico Secretary of StateAnnualbiennial report is due on or before the 15th day of the fourth month following the end of the corporation’s taxable year$25NoYes$200biennial report requirement applies to domestic corporations; filing fee is $25entity becomes delinquent upon failure to submit the biennial report by the prescribed deadlinecertificate of incorporation is canceled without further proceedings 60 days after notice of failure to file if report and fees including penalty are not timely submitted
NVchecked 2026-07-25YesNevada Secretary of StateAnnualNot observed$150 Annual List + $500 State Business License (corporations) = $650/yrNoYes$75The $75 late fee applies if the annual list is not in the Secretary of State's care, custody and control by close of business on the due date — postmarks are not accepted. An annual list submitted more than 90 days before the due date is treated as an amended list for the previous year.Corporation is deemed in default if it refuses or neglects to file the required annual list and pay the fee within the time provided.On the first day of the first anniversary of the month following the month in which the filing was required, the corporation’s charter is revoked and right to transact business is forfeited.
NYchecked 2026-05-31YesNew York Department of StateBiennialBiennially by end of the registration anniversary month$9Yes—varies by gross assets and capitalNonot_applicableNot observedA corporation that fails to file its biennial statement within 30 days after the due time is marked “past due,” and if it fails to file for two years, it is shown as “delinquent” 60 days after a notice of delinquency has been mailed to its last known address.Corporations delinquent in filing or in paying taxes for two consecutive years may be dissolved by proclamation: the Tax Commission certifies names to the Secretary of State, who issues and publishes a proclamation of dissolution, at which point the corporation is deemed dissolved without further proceedings.
OHchecked 2026-05-31YesOhio Secretary of StateAnnualNot observed$0NoNot observedNot observedNot observedNot observedNot observed
OKchecked 2026-07-25YesOklahoma Secretary of StateAnnualon incorporation anniversary date$25No — ELIMINATED after tax year 2023no fixed late‑feeFranchise tax repealed beginning tax year 2024, but annual certificate ($25) still required.failure to file by anniversary date results in not in good standing / inactive statusNot observed
ORchecked 2026-05-31YesOregon Secretary of State, Business RegistryAnnualAnniversary of original filing$100No$0.00$0Renewal notice mailed ~45 days before due date; must file annual report on anniversary.Registration not renewed within 30 days past renewal date marks delinquency.Failure to deliver annual report when due may trigger administrative dissolution.
PAchecked 2026-05-31YesPennsylvania Department of State, Business Filing ServicesAnnualJune 30$70No$15$0Annual reports required starting 2025; fee is $7 for for-profit corporations, $0 for nonprofits; mailed notice at least two months before deadlineFailure to file annual report by June 306 months after June 30 for reports due in 2027 and thereafter
RIchecked 2026-05-31YesRhode Island Department of State, Business ServicesAnnualFebruary 1 to May 1 each year (excluding formation year)$50No$25$25Courtesy reminder mailed each January to registered agent; failure to maintain registered office or agent triggers revocation proceedings.Revocation (loss of good standing) results from failure to file annual report, pay fees or tax, or maintain registered agent/office.Revocation proceedings (administrative) initiated after failure to file report, pay fees, or maintain registered agent/office.
SCchecked 2026-06-01YesSouth Carolina Secretary of StateAnnualon or before the fifteenth day of the fourth month following the close of the taxable year$0Yes—via Dept. of Revenue Corporate License FeeNonot_applicableDomestic corporations must file an annual report (via corporate tax return) with the SC Department of Revenue by the 15th day of the fourth month after the close of the taxable year; initial CL‑1 and $25 license fee required within 60 days of commencing business; license fee minimum $25, 0.1% of capital plus $15 thereafter.Non‑compliance (delinquency) occurs when a domestic corporation fails to file its annual report (via corporate tax return) or pay license fee by the due date, or fails to pay required taxes or file required tax returns within 60 days of notice from DOR.The Secretary of State will administratively dissolve a domestic corporation if, after mailing written notice, the corporation fails within 60 days to correct grounds such as failure to file annual report, pay franchise or license fees, maintain a registered agent or office, or file required tax returns within 60 days of notice from DOR.
SDchecked 2026-05-31YesSouth Dakota Secretary of StateAnnualfirst day of the anniversary month$50No$50$50Annual reports are due every year on the 1st day of the anniversary month; can be filed online starting 2 months prior; failure to file allows administrative dissolution.Entity becomes delinquent if annual report is not filed by two months after the due date (i.e. on the first of the third month following due month).Failure to file annual report may lead to administrative dissolution.
TNchecked 2026-07-25YesTennessee Secretary of StateAnnualon or before the first day of the fourth month following fiscal year end$20Yes — net worth base only (Schedule F), minimum $100Yes$50/monthFiling the annual report requires first creating an account in the state's TNCaB portal.Corporation is delinquent (subject to administrative dissolution) if the properly completed annual report is not delivered to the Secretary of State within two months after it is due.failure to file annual report within two months after due date
TXchecked 2026-07-25Nonot_applicablenot_applicablenot_applicablenot_applicableYes—annual franchise tax administered by Comptroller$1not_applicableTexas does not require an annual report filed with the Secretary of State for domestic for‑profit corporations. Instead, periodic reports (e.g., informational reports every four years) may be required for nonprofit corporations; and LLCs file a Public Information Report with the Comptroller, not theNoNo
UTchecked 2026-05-31YesUtah Division of Corporations & Commercial CodeAnnuallast day of anniversary month$20NoYes$10state sends renewal notice ~60 days before due datemore than 30 days past duefailure to file beyond 30 days after due date
VAchecked 2026-05-31YesVirginia State Corporation Commission (SCC)Annuallast day of the month the corporation was formed or registered$100NoYes$10Annual Report also required (no fee), must be filed by the same due date; the SCC sends assessment notice approximately two months before due date.not in good standing if the annual registration fee is not paid by due date; entity is terminated if not paid by the last day of the fourth month after due datetermination on the last day of the fourth month following the due date for corporations
VTchecked 2026-07-25YesVermont Secretary of StateAnnualWithin two and one-half months after fiscal year end$35No$0The fee schedule prices the DOMESTIC business-corporation annual report at $60.00 (11A V.S.A. § 16.22; fee set by § 1.22) — the $250.00 annual report on the same page is the FOREIGN business-corporation rate. No late fee is listed; the cost of non-filing is the $50 reinstatement fee for failure to file an annual report (11A V.S.A. § 14.20), versus $25 for other involuntary terminations.Not observedNot observed
WAchecked 2026-05-31YesWashington Secretary of State, Corporations & Charities Filing SystemAnnuallast day of the anniversary month$71Yes—Business & Occupation Tax may applyYes$25Annual reports may be filed up to 180 days before the expiration date; filing early does not change the next expiration.failure to file on or before the expiration date results in delinquent statusfailure to file the annual report or pay the annual renewal fee by expiration triggers administrative dissolution
WIchecked 2026-07-25YesWisconsin Department of Financial Institutions (DFI)Annualannual report due each year during calendar‑quarter matching incorporation anniversary (March 31 / June 30 / September 30 / December 31)$25No$0The $25 fee is the online-filing rate; a paper annual report is $40.00 for a domestic business corporation. No late fee is listed on the fee schedule — non-filing leads to administrative dissolution.entity becomes delinquent when the required annual report is not filed by the due quarteradministrative dissolution may be initiated if the annual report remains unfiled more than one year after its due date
WVchecked 2026-05-31YesWest Virginia Secretary of StateAnnualon or before 11:59 PM on June 30 each year$25No$50$50Annual report fee is $25. Filing required each year following calendar year of registration. Veteran‑owned or active‑duty member‑owned businesses are exempt from the fee for first four years but still must file report.Entity is delinquent upon failure to pay the annual report fee or file the annual report by June 30 due date, and becomes subject to late fees and possible administrative dissolution; more than 30 days delinquent triggers Tax Commissioner actions.If annual report and fee are not filed/paid, Secretary of State will send notice at least 30 days before dissolution or revocation. Failure to comply leads to administrative dissolution or revocation.
WYchecked 2026-05-31YesWyoming Secretary of StateAnnualon or before the first day of the anniversary month of formation$60 or 0.0002 x assets over $300k whichever is greaterNoYes$50Annual report may be filed up to 120 days early; reminders sent via email at 60, 30, and 10 days prior; entity deemed delinquent second day of month following due date; if not filed within 60 days, administratively dissolved.entity deemed delinquent on second day of month following due datenot filed within 60 days following due date

Hover column headers to see field definitions. Hover cell text to see source notes. Typed unknowns (e.g., “Portal not observable”) are methodological limits, not data gaps.

What this matrix covers

Keeping a corporation active means meeting each state's recurring filing. This matrix records whether an annual (or other-frequency) report is required, where it is filed, when it is due, the state fee, any franchise tax, and the late penalty — plus how the state defines delinquency and when it administratively dissolves a non-compliant corporation.

How to read this matrix

Each row is a U.S. jurisdiction (50 states plus the District of Columbia). Fees are the state filing fee only and exclude any service fee. A typed unknown such as “Not observed” means the field was not stated in the state's published materials — a methodological limit, not a confirmed absence. Every figure is cited to the state's official source linked on each row. States can revise fees at any time — confirm against the linked source before filing. Method notes live at /about/methodology/.

Sources

Per-row primary-source citations live in the matrix's sources.json companion. The full source taxonomy lives at /about/source-registry/.

Frequently asked questions

Do corporations and LLCs have the same renewal rules?

Often similar, but not identical — fees, franchise-tax treatment, and report content can differ by entity type. This matrix covers corporations; the LLC equivalent lives in the companion LLC Annual Renewal matrix.

What is a franchise tax?

A franchise tax is a recurring tax some states charge for the privilege of existing as a corporation in that state, separate from any income tax or the flat annual report fee. The franchise_tax column records it where it applies.

What happens if the report is filed late?

States generally charge a late fee and eventually administratively dissolve the corporation. The late_fee_amount and admin_dissolution_trigger columns record the published consequence per state.

Go deeper with source-backed research

Explore methodology, datasets, and related matrices cited on this page.