Foreign LLC Annual Report Rules by State
What each U.S. state requires to keep a registered out-of-state LLC in good standing — whether an annual report is due, the fee, the deadline, and late penalties for all 51 jurisdictions.
| State | Annual Report Required | State Fee | Where To File | Filing Frequency | Filing Due | Franchise Tax | Late Fee Incurred | Late Fee Amount | Notes |
|---|---|---|---|---|---|---|---|---|---|
| AKchecked 2026-05-31 | Yes | $200 | Secretary of State | Biennial | 45293.0 | 37.5 | Yes | $247.50 | Foreign Filing Renewal is $200 but same rules |
| ALchecked 2026-07-25 | No | — | not_applicable | not_applicable | not_applicable | not_applicable | — | — | There is no standalone annual report requirement for LLCs in Alabama, although entity information is requested annually as a part of the business privilege tax return. |
| ARchecked 2026-07-25 | No | $150 | not_applicable | not_applicable | not_applicable | not_applicable | $25 | $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. |
| AZchecked 2026-07-25 | No | $150.00 | not_applicable | not_applicable | not_applicable | not_applicable | — | — | no annual report required for foreign LLCs in Arizona |
| CAchecked 2026-05-31 | Yes | $20 | Secretary of State | Biennial | Anniversary Month | $800 + LLC income (questionnaire required) | Yes | $250 | California imposes an $800 annual franchise tax. |
| COchecked 2026-05-31 | Yes | $25 | Secretary of State | Annual | last day of the Anniversary Month | No | Yes | $50 | Foreign LLCs must file an annual Periodic Report for $10; late filings incur a $50 reinstatement fee. |
| CTchecked 2026-05-31 | Yes | $80 | Secretary of State | Annual | Jan 1st-March | No | No | $50 | Foreign LLCs must file an annual report online for $80, due between January 1 and March 31. The first report is due in the calendar year after registering. A separate withdrawal of registration must be filed if ceasing business. |
| DCchecked 2026-07-25 | Yes | $300 | District of Columbia Department of Licensing and Consumer Protection - Business and Professional Licensing Administration - Corporations Division | Biennial | April 1st | Not observed | Yes | $100 | The DLCP Corporations Division LLC fee schedule prices the biennial report at $300.00 and the biennial report late fee at $100.00 under entity type 'Domestic & Foreign Limited Liability Company', so foreign LLCs file the same biennial report as domestic LLCs. The first report is due April 1 of the year following registration, then every two years on April 1. |
| DEchecked 2026-05-31 | Yes | $300 | 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. |
| FLchecked 2026-05-31 | Yes | $138.75 | Secretary of State | Annual | May 1st | No | Yes | $400 | Foreign LLCs must file an annual report by May 1 each year, with a $400 late penalty if filed afterward, and failure to file may result in administrative dissolution or revocation of authority to transact business in Florida. |
| GAchecked 2026-07-25 | Yes | $50 | Secretary of State | Annual | Jan 1- April 1 | No | Yes | $25 | Foreign LLCs must file the annual registration between January 1 and April 1 each year; failure to file can lead to administrative revocation of the certificate of authority. |
| HIchecked 2026-05-31 | Yes | $15 | Secretary of State | Annual | Anniversary Month | No | Yes | $100 | $100 late fee incurred For every 30 days that it is late. |
| IAchecked 2026-05-31 | Yes | $45 | Secretary of State | Biennial | March 1st | No | No | $0 | Foreign LLCs file the biennial report every odd‑numbered year (due by April 1), with fees of $30 online or $45 by paper |
| IDchecked 2026-05-31 | Yes | $0 | Secretary of State | Annual | Anniversary Month | No | No | $0 | Annual report due by the last day of LLC’s anniversary month; no late fee, but foreign LLC registration is terminated if report is not filed within 60 days after due date |
| ILchecked 2026-05-31 | Yes | $76.69 | Secretary of State | Annual | Anniversary Month | No | Yes | $100 | After 60 days of being late |
| INchecked 2026-05-31 | Yes | $32 | Secretary of State | Biennial | Anniversary Month | No | No | $0 | Indiana requires a Biennial Business Entity Report (not an annual report) every two years, due by the end of the LLC’s anniversary month. For foreign LLCs, failure to file by the deadline leads to revocation of authority rather than a monetary late fee. |
| KSchecked 2026-07-25 | Yes | $110 | Secretary of State | Annual | April 15th | $0 | No | $10.00 | Foreign LLC biennial information report is $80 under K.S.A. 17-76,139, filed in parity with the domestic LLC biennial report. A report more than 90 days delinquent triggers a $75 penalty (K.S.A. 17-7509(a)) and SOS forfeiture proceedings; K.S.A. 17-7510 provides for administrative forfeiture after a 60-day cure notice. Kansas switched from annual to biennial filing for both domestic and foreign entities effective 2024. |
| KYchecked 2026-05-31 | Yes | $15 | Secretary of State | Annual | June 30th | No | No | $0 | Foreign LLCs authorized to transact business in Kentucky must file an annual report between January 1 and June 30 each year; failure to timely file results in revocation of authority |
| LAchecked 2026-07-25 | Yes | $35 | Secretary of State | Annual | Anniversary Month | No | No | Not specified | Foreign LLCs file an annual report on or before the anniversary of qualification; failure to file for three consecutive years may result in revocation or suspension of certificate of authority. |
| MAchecked 2026-05-31 | Yes | $520 | Secretary of State | Annual | Anniversary Month | No | No | $25 | File annual report every year by the anniversary of registration; separate Statement of Change required for agent updates |
| MDchecked 2026-05-31 | Yes | $309 | Dept. of Assessment and Taxation | Annual | April 15th | $300 annual report filing fee (not a true franchise tax) | No | $30 | 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. |
| MEchecked 2026-05-31 | Yes | $150 | Secretary of State | Annual | June 1st | Maine does not impose a franchise tax on standard LLCs (domestic or foreign), except financial institutions | Yes | $50 | — |
| MIchecked 2026-07-25 | Yes | $25 | Secretary of State | Annual | February 15th | No | No | $50.00 | Foreign LLCs file an Annual Statement by Feb 15 each year; first-year exemption if qualified after Sept 30; $50 late penalty; failure to file for two years can lead to loss of good standing and dissolution. |
| MNchecked 2026-05-31 | Yes | $0 | Secretary of State | Annual | December 31st | No | No | $0 | 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. |
| MOchecked 2026-07-25 | No | — | not_applicable | not_applicable | not_applicable | not_applicable | — | — | Must keep an RA on file, but no annual report |
| MSchecked 2026-07-25 | Yes | $257.54 | Secretary of State | Annual | April 15th | No | No | not_applicable | Mississippi prices the annual report by entity origin: the Secretary of State's Services & Fees Schedule (revised 10/15/2024) lists form F0208 'Foreign LLC Annual Report' at $250, while the domestic equivalent (F0108 'MS LLC Annual Report') is $0. Reports are filed online with the Secretary of State by April 15; the additional $7.54 in the state fee is the online processing charge. |
| MTchecked 2026-05-31 | Yes | $20 | Secretary of State | Annual | April 15th | No | Yes | $15 | Annual report filed between January 1 and April 15 is waived; late filings incur a $35 fee |
| NCchecked 2026-05-31 | Yes | $203 | Secretary of State | Annual | April 15th | No | No | $0 | Annual report due April 15 each year; filing fee $200; failure to file may result in administrative dissolution |
| NDchecked 2026-05-31 | Yes | $50 | Secretary of State | Annual | November 15th | No | Yes | $50 | Annual report (domestic and foreign) must be filed by November 15; fee is $50; failure to file may result in revocation of authority to transact business (for foreign LLCs) |
| NEchecked 2026-06-01 | Yes | $30 | Secretary of State | Biennial | April 1st | Partial | No | $0 | PLLC depending on industry, state fee will be $55 or $30 |
| NHchecked 2026-05-31 | Yes | $100 | Secretary of State | Annual | April 1st | Not observed | Yes | $50 | Foreign LLCs must file an annual report by April 1 for $100; failure to file by the deadline results in a “Not in Good Standing” status, and continued non‑filing leads to administrative suspension. |
| NJchecked 2026-07-25 | Yes | $78 | Secretary of State | Annual | Anniversary Month | No | No | $25 | Foreign LLCs must file an annual report by the last day of their anniversary month; the filing fee is $75 and applies equally to domestic and foreign LLCs. Failure to file two consecutive years may lead to revocation of authority. |
| NMchecked 2026-07-25 | No | $0 | not_applicable | not_applicable | not_applicable | not_applicable | — | — | New Mexico does not require an annual or biennial report for LLCs, including foreign LLCs; instead, ongoing maintenance consists of retaining a registered agent and updating the Secretary of State when changes occur. |
| NVchecked 2026-05-31 | Yes | $350 | Secretary of State | Annual | Anniversary Month | No | Yes | $175 | Must include the list of manager and members |
| NYchecked 2026-05-31 | Yes | $9 | Secretary of State | Biennial | Anniversary Month | No | No | $0 | Foreign LLCs must file a Biennial Statement every two years for $9 (flat fee) instead of an annual report. |
| OHchecked 2026-07-25 | No | $25.00 | not_applicable | not_applicable | not_applicable | not_applicable | — | — | Ohio LLCs, including foreign LLCs, file no annual or biennial report; registration is maintained by keeping a statutory agent on file. There is consequently no report deadline and no report late fee. |
| OKchecked 2026-05-31 | Yes | $25 | Secretary of State | Annual | Anniversary Month | No | No | not_applicable | Foreign LLCs must file an Annual Certificate each year on the exact anniversary of their registration in Oklahoma; filing fee is $25, and the LLC loses good standing 60 days after the due date. |
| ORchecked 2026-05-31 | Yes | $275 | State Tax Commission | Annual | Anniversary Month | No | No | $0.00 | renewal (annually): $275 application for authority; amendment/withdrawal: $275; renewal (annually) fee applies |
| PAchecked 2026-07-16 | Yes | $7 | Pennsylvania Department of State (online at file.dos.pa.gov) | Annual | September 30 | $0 | No | not_applicable | Decennial report repealed at the start of 2023 (Act 122 of 2022). Annual report requirement in effect since calendar 2025; failure-to-file leads to administrative dissolution/termination/cancellation beginning with the 2027 transition. |
| RIchecked 2026-07-25 | Yes | $52.50 | State Tax Commission | Annual | May 1st | $400 minimum annual tax | Yes | $25 | Annual report fee separate; all registered for‑profit entities must pay $400 minimum tax each year regardless of business activity |
| SCchecked 2026-07-25 | No | $110 | not_applicable | not_applicable | not_applicable | not_applicable | — | — | South Carolina does not require an annual report for LLCs; no recurring filings or fees for renewal unless LLC is taxed as a corporation. |
| SDchecked 2026-05-31 | Yes | $50 | Secretary of State | Annual | Anniversary Month | No | No | $50 | Annual reports for foreign LLCs must be filed annually with same fees as domestic: $55 online or $70 by mail; late fee $50 per delinquent report; due on the first day of the anniversary month |
| TNchecked 2026-05-31 | Yes | $308 | Secretary of State | Annual | April 1st | 0.25% of greater of net worth or real & tangible property in Tennessee, minimum $100 | 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. |
| TXchecked 2026-07-25 | No | $0 | not_applicable | not_applicable | not_applicable | not_applicable | $750 | — | $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. |
| UTchecked 2026-05-31 | Yes | $20 | Secretary of State | Annual | Anniversary Month | No | Yes | $10 | Foreign LLCs must file an annual report (called a renewal) by their Utah registration anniversary month; late filing incurs $10 fee; online renewal fee $18 includes $5 UtahID surcharge |
| VAchecked 2026-05-31 | Yes | $50 | Secretary of State | Annual | Anniversary Month | {'value_cents': 5000, 'value_display': '$50'} | Yes | $25 | The annual registration fee is due on or before the last day of the LLC’s anniversary month each year; if not paid by the last day of the third month following its due date, the foreign LLC’s registration will be automatically canceled. |
| VTchecked 2026-07-16 | Yes | $170 | Secretary of State | Annual | March 15th | No | Yes | $25 | Foreign LLC annual report filing fee is $170 (raised from $140 by Act 77 effective June 20, 2023); report due within three months after fiscal year‑end |
| WAchecked 2026-07-25 | Yes | $70 | Department of Licensing | Annual | Anniversary Month | No | Yes | $25 | Per WAC 434-112-085(7) the annual report fee for profit business entity types, including foreign LLCs, is $70. The Secretary of State's fee schedule lists 'Annual Report with delinquency fee $95' (a $25 delinquency add-on) and reinstatement at $140 plus all missed annual report fees. Washington levies no franchise tax, but a Business & Occupation (B&O) tax on gross receipts applies. |
| WIchecked 2026-07-25 | Yes | $25 | Department of Financial Institutions | Annual | Anniversary Quarter | No | No | $0 | 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. |
| WVchecked 2026-05-31 | Yes | $26 | State Tax Commissioner | Annual | July 1st | No | Yes | $50 | Foreign LLCs must file an annual report and pay a $25 fee to the West Virginia Secretary of State; filing window is between January 1 and June 30 of each year following registration. Late filing may result in administrative penalty or suspension of business registration. |
| WYchecked 2026-05-31 | Yes | $62 | Secretary of State | Annual | Anniversary Month | No | No | not_applicable | $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. |
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
Once an LLC registers as a foreign entity in a state, that state usually requires the same recurring report a domestic LLC files. This matrix records whether an annual report is required, the state fee, where and when it is filed, any franchise tax, and the late penalty for a foreign-registered LLC.
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 foreign LLCs file the same annual report as domestic ones?
Usually yes — most states impose the same recurring report and fee on foreign-registered LLCs as on domestic ones, though some details differ. The matrix records each state's foreign-entity requirement specifically.
What happens if a foreign LLC misses the report?
The state can charge a late fee and ultimately revoke the entity's authority to do business there. The late_fee_amount and notes columns capture the published consequence.
Are these requirements current?
Each row links to the state's official source and is cited to that primary document; where a snapshot was captured, the figure is also verified against it. Confirm against the linked source before relying on it.
Go deeper with source-backed research
Explore methodology, datasets, and related matrices cited on this page.