LLC Annual Renewal Rules by State
What each U.S. jurisdiction requires to keep a domestic LLC in good standing — the recurring report, its cadence, and its fee.
Most states make you check in periodically to stay in good standing. Three things vary, and people conflate them: whether you owe a report at all, how often (annual in most states, every two years in some), and whether the obligation is a state report or a franchise tax. The report fee itself is usually small — $0 to $500. The tax, where one exists, is the part that costs real money.
| State | Annual Report Required | Where To File | Filing Frequency | Filing Due | State Fee | Franchise Tax | Late Fee Incurred | Late Fee Amount | Notes | Delinquency Definition | Admin Dissolution Trigger |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AKchecked 2026-05-31 | Yes | Secretary of State | Biennial | 2024-01-02 00:00:00 | $100.00 | 37.5 | Yes | $37.50 | Foreign Filing Renewal is $200 but same rules | entity is delinquent if biennial report not filed by Jan 2 (correct cycle) and postmarked after Feb 1 triggers late status | administrative dissolution may occur if entity remains non‑compliant (e.g. fails to file biennial report after delinquency for several months) |
| ALchecked 2026-07-25 | No | not_applicable | not_applicable | not_applicable | — | not_applicable | No | not_applicable | Alabama LLCs file no annual or periodic report with the Secretary of State. The DOMESTIC LIMITED LIABILITY COMPANIES section of the SoS fee schedule lists only formation, amendment, name-change and dissolution filings — no annual report. The schedule's only "Annual Report" line is corporation-scoped (Ala. Code § 10A-2-16.22); the $150-per-year Late Filing Penalty on the same schedule sits under FOREIGN LIMITED LIABILITY COMPANIES and does not apply to domestic LLCs. | not_applicable | Not observed |
| ARchecked 2026-05-31 | No | Secretary of State | Annual | May 1st | — | have stock $150 no stock $300 | Yes | $25 | No annual report; Arkansas franchise tax is due. Late fee of $25 if the Annual Franchise Tax report is filed late, plus 0.0274% interest per day delinquent. | Not observed | Not observed |
| AZchecked 2026-07-25 | No | not_applicable | not_applicable | not_applicable | — | not_applicable | $0 | not_applicable | Arizona LLCs file no annual report. The Arizona Corporation Commission's "Schedule of Fees — Limited Liability Companies (A.R.S. Title 29)" contains no annual-report line at all; the Annual Report fees ($45 for-profit / $10 nonprofit) belong to the separate Title 10 CORPORATION schedule and do not apply to LLCs. | not_applicable | Not observed |
| CAchecked 2026-05-31 | Yes | Secretary of State | Biennial | Anniversary Month | $20.00 | $800 + LLC income (questionnaire required) | Yes | $250 | California imposes an $800 annual franchise tax. | SOS sends notice; if LLC fails to file SOI within 60 days, SOS certifies delinquency to FTB | FTB suspension lasting 60 consecutive months triggers administrative cancellation |
| COchecked 2026-05-31 | Yes | Secretary of State | Annual | last day of the Anniversary Month | $25.00 | No | Yes | $50 | Periodic Report (Colorado’s version of annual report) must be filed annually during the entity’s five‑month filing window (two months before, the anniversary month, and two months after). Filing is online only. | An LLC is considered delinquent if the periodic report is not filed during the 5‑month on‑time window plus the following 60‑day late‑filing period. | Yes |
| CTchecked 2026-05-31 | Yes | Secretary of State | Annual | Jan 1st-March | $80.00 | No | No | $50 | Annual Report required every year; filed online January 1 – March 31; fee $80; reminders are sent by mail or email; reinstatement requires combined filing and fee | Not in good standing if Annual Report not filed by March 31; late fee may apply; public status changes to “not in good standing” | Administrative dissolution occurs if Annual Report remains unpaid/missing for over one year after deadline |
| DCchecked 2026-05-31 | Yes | District of Columbia Department of Licensing and Consumer Protection - Business and Professional Licensing Administration - Corporations Division | Biennial | April 1st | $300.00 | Not observed | Yes | $100 | Biennial report due April 1 every two years; first due April 1 the year after formation; late fee $100; administrative dissolution may follow non‑compliance. | Report filed after April 1 due date; late biennial report is defined by missing the due date and incurring the late fee. | Failure to file biennial report and pay late fee by September (following due April 1) may result in administrative dissolution. |
| DEchecked 2026-05-31 | Yes | Secretary of State | Annual | February 15th Corps/June 1st LLCs | — | $300/LLC includes tax Corps- have to be calulated based on Questionnaire | Yes | $200 | Failure to file the report and pay the required franchise taxes will result in a penalty of $200 plus 1.5% interest per month on tax and penalty. | 12:00am March 2nd for Corps 12:00am June 2nd for LLCs | voids charter if annual tax unpaid for 1 year and no filing, after notice by Nov 30, unless cured by following March 1 |
| FLchecked 2026-05-31 | Yes | Secretary of State | Annual | May 1st | $138.75 | No | Yes | $400 | Annual report required every year (due May 1); late filing incurs a $400 penalty; administrative dissolution follows after third/fourth Friday in September if not filed. Renewal is via filing the Annual Report; no separate renewal fee beyond the Annual Report. | 12:00am on May 2nd | 5:00 PM on the third Friday in September |
| GAchecked 2026-05-31 | Yes | Secretary of State | Annual | Jan 1- April 1 | $50.00 | no franchise tax | Yes | $25 | Annual Registration required every year; due between January 1 and April 1; multi-year filing optional. | non‑filing by April 1 leads to administrative dissolution; missing two consecutive filings triggers dissolution under O.C.G.A. § 14‑11‑611. | failure to file one annual registration by April 1 starts risk; missing two consecutive annual registrations triggers automatic administrative dissolution. |
| HIchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $15.00 | Not observed | Yes | $100 | $100 late fee incurred For every 30 days that it is late. | Not observed | Not observed |
| IAchecked 2026-05-31 | Yes | Secretary of State | Biennial | March 1st | $30.00 | No | No | $50 | Biennial report due every odd‑numbered year between January 1 and April 1; $30 online filing fee or $45 paper filing fee | failure to file biennial report by April 1 of odd‑numbered year | 60 days after April 1 due date |
| IDchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $0.00 | 0 | No | $0 | Annual report is free; due by end of LLC’s anniversary month; filing updates agent/address; paper filing carries $20 fee | over 60 days past anniversary month | failure to file annual report after cure period |
| ILchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $75.00 | No | Yes | $100 | After 60 days of being late | string | string |
| INchecked 2026-07-25 | Yes | Secretary of State | Biennial | Anniversary Month | $50.00 | Not observed | No | $0 | Indiana's recurring LLC filing is a BIENNIAL business entity report, not an annual one — $20 filed electronically, $50 filed by any other means (IC 23-0.5-9-34). No separate monetary late fee applies; continued non-filing leads to administrative dissolution instead. Reinstatement after administrative dissolution or revocation is $20 electronic / $30 by other means (IC 23-0.5-9-42). | Not observed | The Secretary of State may administratively dissolve the LLC if it does not deliver its biennial report to the SOS not more than 60 days after the report is due. |
| KSchecked 2026-05-31 | Yes | Secretary of State | Annual | April 15th | — | no franchise tax for LLCs (repealed effective 2011) | No | not_applicable | Biennial Information Report required every 2 years (due April 15, calendar-year filers), fee $50 online ($55 by mail) | Non‑filing within 90 days after due date | Not filing the biennial report within 90 days of the deadline |
| KYchecked 2026-05-31 | Yes | Secretary of State | Annual | June 30th | $15.00 | Partial | No | $15 | Domestic LLCs must file an annual report each year between January 1 and June 30 for a $15 fee; a veteran‑owned business may qualify for a fee exemption, but must still file. (Sources: SOS Annual Reports page, BoostSuite; veteran exemption: BoostSuite). | short string | short string |
| LAchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $25.00 | Partial | No | $25 | Every domestic LLC must file an annual report each year by its organization anniversary date, filed with the Secretary of State. Fee currently $30 (plus optional convenience fee). Filing window is limited to around the anniversary. After three consecutive missed filings and required notice, the LLC | Missing the annual report deadline results in the LLC being marked “not in good standing.” Consequences begin immediately upon missed deadline (no grace period). | LLC is administratively dissolved (revoked) after three consecutive missed annual reports, following at least 30 days’ notice to the registered agent. |
| MAchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $500.00 | No | No | $0 | Annual report must be filed by anniversary date each year. Fee is $500 by mail or $520 online/fax. | The LLC is marked delinquent if the annual report is not filed by the anniversary date; good standing is lost immediately upon missing the deadline. | Failure to file annual report for two consecutive years triggers administrative dissolution. |
| MDchecked 2026-05-31 | Yes | Dept. of Assessment and Taxation | Annual | April 15th | $300.00 | $0 | No | $50 | If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation. | Failure to file Form 1 by April 15 triggers loss of good standing/forfeiture | Continued non‑filing leads to forfeiture (administrative dissolution) of LLC charter |
| MEchecked 2026-05-31 | Yes | Secretary of State | Annual | June 1st | $85.00 | Not observed | Yes | $50 | — | Not observed | Not observed |
| MIchecked 2026-05-31 | Yes | Secretary of State | Annual | February 15th | $25.00 | No | No | $50 | Annual Statement due February 15 each year (unless LLC formed/qualified after September 30, in which case the first statement is due the second February 15 after formation). Fee is $25. Penalties and restoration fees apply for late or missing filings. | Failure to file the annual statement by February 15 results in 'not in good standing' status; after two years of nonfiling, the LLC faces dissolution or revocation | Yes |
| MNchecked 2026-05-31 | Yes | Secretary of State | Annual | December 31st | $0.00 | No | No | not_applicable | There is no fee for filing the annual renewal if the entity is active and in good standing. An entity that has been dissolved by the Secretary of State's office for failure to file an annual renewal, may retroactively reinstate its existence by filing the current year's renewal and paying a $25 fee if submitted by mail, $45 for expedited service in-person and online filings. | failure to file annual renewal by December 31 | administrative termination via certificate issued after missed renewal |
| MOchecked 2026-07-25 | No | not_applicable | not_applicable | not_applicable | — | not_applicable | No | not_applicable | Must keep an RA on file, but no annual report | not_applicable | Not observed |
| MSchecked 2026-05-31 | Yes | Secretary of State | Annual | April 15th | $0.00 | No | No | $0 | Annual report is required every year, due April 15, filed online only; domestic LLCs pay $0 filing fee. | non‑filing of annual report by April 15 | continued non‑compliance after warning letters following April 15 deadline |
| MTchecked 2026-05-31 | Yes | Secretary of State | Annual | April 15th | $20.00 | No | Yes | $15 | Each Montana LLC must file an annual report by April 15 every year; for on‑time filings the fee has been waived through at least 2027. Late filings incur a $35 fee, and reinstatement after administrative dissolution also costs $35 plus $35 per year of delinquent reports. | Non‑filing of the annual report by April 15 constitutes delinquency; late filings after April 15 incur a $35 fee | Failure to file annual report by December 1 after deadline triggers administrative dissolution |
| NCchecked 2026-05-31 | Yes | Secretary of State | Annual | April 15th | $200.00 | {'value_cents': 20000, 'value_display': '$200.00', 'note': 'Applies as minimum franchise tax only if LLC is taxed as a corporation (C or S); no franchise tax for LLCs taxed as partnership or sole proprietorship.'} | No | not_applicable | Annual Report due April 15 every year after year of creation; must file even if no activity; reminders sent in March via email or mail. | After April 15 deadline passes and no Annual Report filed, entity falls out of good standing and is considered delinquent upon issuance of Notice of Grounds for Administrative Dissolution. | Entity is administratively dissolved if no Annual Report filed within 60 days from date on Notice of Grounds for Administrative Dissolution. |
| NDchecked 2026-05-31 | Yes | Secretary of State | Annual | November 15th | — | No | Yes | $50 | Annual report due November 15 each year; file online via FirstStop portal; $50 filing fee ($100 if late). | failure to file annual report by the November 15 deadline results in Not Good Standing status | failure to file annual report within approximately 6 to 12 months after being placed Not Good Standing |
| NEchecked 2026-06-01 | Yes | Secretary of State | Biennial | April 1st | — | No | No | not_applicable | PLLC depending on industry, state fee will be $55 or $30 | June 1st | string |
| NHchecked 2026-07-25 | Yes | Secretary of State | Annual | April 1st | $100.00 | Not observed | Yes | $50 | The annual report is due April 1 each year. RSA 304-C:191, II(f) sets the report fee at $100 and adds a $50 late filing fee "for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year." Reinstatement after administrative dissolution is $135 (RSA 304-C:138, I); late reinstatement under RSA 304-C:145, I is $500. | Not observed | Not observed |
| NJchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $75.00 | No | No | $25 per filing | $75 annual report due last day of LLC’s anniversary month | late report after anniversary month | continued non‑filing beyond grace period (typically ~90 days overdue) |
| NMchecked 2026-07-09 | No | not_applicable | not_applicable | not_applicable | not_applicable | not_applicable | not_applicable | not_applicable | New Mexico does not require domestic LLCs to file an annual or biennial report; there is no recurring filing or fee for standard LLCs under the Limited Liability Company Act (Ch.53 Art.19). | not_applicable | not_applicable |
| NVchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $150.00 | No | Yes | $175 | Must include the list of manager and members | An LLC is considered delinquent immediately upon missing its annual list and business license renewal deadline, i.e., the last day of the LLC’s anniversary month | Continued non‑compliance after the delinquency period leads to administrative dissolution (revocation) |
| NYchecked 2026-07-25 | Yes | Secretary of State | Biennial | Anniversary Month | $9.00 | Not observed | No | $0 | New York LLCs file a Biennial Statement — every two years, not annually — at a $9 filing fee. Expedited handling is not offered for it: the NY DOS fee schedule's expedited tiers ($25/$75/$150) apply to "all filings except Biennial Statement." | Partial | Partial |
| OHchecked 2026-07-25 | No | not_applicable | not_applicable | not_applicable | — | not_applicable | No | not_applicable | No annual or biennial renewal required for standard domestic LLCs; ongoing compliance is limited to maintaining a statutory agent. | none | failure to maintain a statutory agent without curing within 30 days of notice |
| OKchecked 2026-07-25 | Yes | Secretary of State | Annual | Anniversary Month | $25.00 | exempt (LLCs are statutorily exempt from franchise tax) | No | not_applicable | Oklahoma's recurring LLC filing is the Annual Certificate — $25 under 18 O.S. § 2055.2. Notice of the Annual Certificate is sent ONLY to the LLC's last known e-mail address of record, so keeping that address current with the Secretary of State is a condition of receiving the reminder. | Not observed | Not observed |
| ORchecked 2026-05-31 | Yes | State Tax Commission | Annual | Anniversary Month | $100.00 | No | No | $0.00 | Annual report (renewal) due each year by the LLC’s formation-anniversary date; $100 filing fee; state sends reminder ~45 days prior | Registration is delinquent if not renewed by the renewal date (end of formation-anniversary month); delinquent status occurs immediately after due date | If renewal is not completed within 45 days after the due date, the LLC is administratively dissolved (becomes inactive) |
| PAchecked 2026-05-31 | Yes | State Tax Commission | Annual | September 30th | $7.00 | No | No | not_applicable | LLCs must file an annual report between January 1 and September 30 for a $7 fee; first report due year after formation; notices sent by postcard and optionally by email. | Entity is delinquent if it fails to file its annual report by September 30. | Yes |
| RIchecked 2026-05-31 | Yes | State Tax Commission | Annual | May 1st | $50.00 | Not observed | Yes | $25 | LLCs must file an annual report each year starting the calendar year after formation. Filing window is February 1 to May 1; courtesy reminders are mailed in January; failure to receive a reminder does not waive the filing obligation. | Late filing begins June 1, when a $25 penalty applies in addition to the $50 annual report fee. | Failure to file the annual report (or return of reminder as undeliverable) leads to revocation or administrative dissolution. |
| SCchecked 2026-07-09 | No | not_applicable | not_applicable | not_applicable | not_applicable | not_applicable | $0 | $0 | South Carolina does not require domestic LLCs to file an annual report or renewal with the Secretary of State; there is no recurring filing or fee for standard LLCs. | South Carolina does not define delinquency in relation to annual report filings for domestic LLCs, because no such annual filing is required. | The Secretary of State may commence administrative dissolution if the LLC does not pay a fee, tax, or penalty imposed by this chapter or other law within sixty days after it is due. |
| SDchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $70.00 | No | Yes | $50 | the late fee will be incurred if the AR is delinquent for more than 60 days after the renewal is due. | entity becomes delinquent if the annual report is not filed two months after due date | administrative dissolution may begin if report remains unfiled 60 days past due |
| TNchecked 2026-05-31 | Yes | Secretary of State | Annual | April 1st | $50/member, min $300, max $3,000 (variable) | Tennessee franchise tax is 0.25% of the greater of Tennessee-net-worth or property, with a $100 minimum | No | not_applicable | $300 minimum. Fee is $50 per member with a maximum of $3,000. The credit card fee is $8 for every $300 in fees. So if your fee is $600, the credit card fee is $16. | Failure to file the annual report by the deadline plus late filing, penalty applied | If the annual report is not filed within 120 days of due date, LLC is administratively dissolved |
| TXchecked 2026-05-31 | No | Franchise Tax Dept. | Annual | May 15th | — | not_applicable | No | not_applicable | $0 for most LLCs (however a No tax due report and Public Information Report must be filed annually). Domestic or foreign Texas limited liability companies (including professional LLCs) must file a Public Information Report when they file their annual franchise tax with the Texas Comptroller of Public Accounts. There is no separate submission to the Texas Secretary of State. | Delinquent after missing May 15 PIR/Franchise Tax filing; penalties of 5% apply after 30 and 60 days | May lead to administrative dissolution if noncompliant 60 days after May 15 deadline |
| UTchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $18.00 | no franchise tax; annual fee only | Yes | $10 | Annual Report (Renewal) due by last day of LLC anniversary month; fee $18 per year. | 30‑day grace period with no penalty, followed by 30‑day delinquency period with $10 late fee. | Non‑filing beyond 60 days past due date leads to administrative dissolution. |
| VAchecked 2026-07-09 | Yes | Secretary of State | Annual | Anniversary Month | $50.00 | No | Yes | $25 | Annual registration fee of $50 due the last day of the LLC’s anniversary month; notice of assessment is mailed approximately two months prior to due date. | If payment is not received by the due date, a penalty ($25) is added, and three months after the due date the LLC is canceled. | Cancellation occurs the last day of the third month following the due date if the annual registration fee remains unpaid. |
| VTchecked 2026-05-31 | Yes | Secretary of State | Annual | March 31st | $45.00 | No | Yes | $25 | Annual report due within three months following fiscal year end; maintains good standing. | failure to file annual report by deadline leads to 'not in good standing'. | continued non-filing following deadline results in administrative dissolution. |
| WAchecked 2026-05-31 | Yes | Department of Licensing | Annual | Anniversary Month | $70.00 | Business & Occupation Tax on gross receipts | Yes | $25 | Annual Report due by last day of LLC’s formation month; filing window opens 180 days before due date | Entity becomes delinquent if annual report not filed by the expiration (due) date | Administrative dissolution occurs if annual report remains unfiled after the deadline (e.g. 90 days late) |
| WIchecked 2026-05-31 | Yes | Department of Financial Institutions | Annual | Anniversary Quarter | $25.00 | No | No | not_applicable | Annually by the end of the registration anniversary quarter. If you incorporated or foreign-qualified on February 15, then your annual report is due every year by the end of the first quarter on March 31. The due dates are March 31, June 30, September 30, and December 31.Reports may be filed at the start of the calendar quarter the due date falls in. | short string | short string |
| WVchecked 2026-05-31 | Yes | State Tax Commissioner | Annual | June 30th | $25.00 | No | Yes | $50 | Annual report filing required by June 30 each year; $25 fee. | Delinquent if more than 30 days late after June 30 due date | Entity may be suspended/canceled/withheld after notice if still not filed/paid |
| WYchecked 2026-05-31 | Yes | Secretary of State | Annual | Anniversary Month | $60 min (or $0.0002 × WY-located assets, whichever greater) | No | No | $50 | $60 filing fee for Wyoming assets of $300,000 or less or $.0002 multiplied by total Wyoming assets if assets exceed $300,000. An additional $2-$8.95 convenience fee is charged for online filing. | LLC is classified as delinquent immediately after the annual report due date if not filed, and incurs a $50 late penalty | If the annual report remains unfiled 60 days past the due date, the LLC is administratively dissolved |
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 you actually owe
A few states require no annual report at all — Arizona and New Mexico among them. File nothing, owe nothing. Others tie good standing to a franchise tax collected separately from any report: a Delaware LLC pays a flat $300 a year to the Division of Corporations, which is a tax, not a report, so it does not appear here as a renewal fee. California is the textbook trap — its report is the biennial Statement of Information at $20 (every two years, not annually), but the cost a California LLC actually feels is the separate annual franchise tax the Franchise Tax Board collects. Budget the tax, not the $20, if you want the number that hurts.
How to read this matrix
Each row is a state or the District of Columbia. The fee is the state report or renewal filing fee only — not a franchise tax, not a service fee. Twelve jurisdictions show a typed unknown for the state fee, and that label covers two different things here: states with no annual report (a confirmed none, like Arizona and New Mexico) and states where the report fee was not stated in the published materials (a genuine unknown). We do not collapse either into a fake $0. Forty-five rows are backed by a captured snapshot; six rows carry a source-chain flag (typed_unknown) because the official source URL has expired, moved, or could not be reached — those rows show fee values from prior verification pending re-sourcing. Confirm against the linked source before you file; fees and cadences change. 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/.
See also: What is an annual report? and Foreign LLC annual report rules by state.
Frequently asked questions
Does every state require an LLC annual report?
No. Some states require an annual report, some require it every two years, and a few require none at all (though a franchise tax or other filing may still apply). The annual_report_required and filing_frequency columns capture this per state.
What is the difference between an annual report fee and a franchise tax?
The annual report fee is a flat filing charge; a franchise tax is a separate, often larger, tax some states levy on the entity (for example California's $800). Both are tracked in their own columns because missing either can jeopardize good standing.
What happens if the renewal is filed late?
Most states charge a late fee and, after enough time, administratively dissolve the entity. The late_fee_amount and admin_dissolution_trigger columns record each state's published consequence.
Go deeper with source-backed research
Explore methodology, datasets, and related matrices cited on this page.