Annual LLC Compliance for All 50 States: The Definitive Guide
Annual LLC Compliance: A National Overview
Next Step Filings has processed over 20,000 filings across 12 U.S. states, giving our team a front-row seat to the compliance landscape that trips up business owners every year. Annual LLC compliance is not optional. Every state that allows LLC formation also imposes ongoing obligations, whether that means filing an annual report, paying a franchise tax, or submitting a periodic registration. Miss the deadline, and you risk penalties, administrative dissolution, or the loss of your good standing status.
Federal requirements add another layer: the Beneficial Ownership Information (BOI) reporting requirement introduced new obligations for most LLCs starting in 2024. The challenge is that no two states handle compliance exactly the same way. Some require annual filings. Others use biennial cycles. A handful impose no periodic report at all but still expect you to maintain a registered agent and pay applicable taxes. This guide breaks down every state's requirements so you can stay compliant no matter where your LLC is registered.
As business compliance advisor Lisa Matthews puts it: "State filing requirements aren't hard. They're just unforgiving."
Whether you manage a single-member LLC or a multi-member LLC, understanding your state's compliance calendar is the first step toward protecting the liability shield you worked to create.
Why Annual Compliance Matters for Your LLC
Annual compliance keeps your LLC in "active" or "good standing" status with the state. That status affects more than paperwork. It determines whether you can:
- Open or maintain business bank accounts
- Enter into enforceable contracts
- Obtain a Certificate of Good Standing
- Qualify for loans, lines of credit, or investor funding
- Operate legally in your home state or as a foreign LLC in another state
- Defend the personal liability protection that your LLC provides
Next Step Filings maintains a 99.8% success rate on filings because compliance is treated as a system, not an afterthought. When your filing is late or incomplete, the state does not send a courtesy reminder in most cases. It sends a penalty notice, or worse, it simply dissolves your entity.
Under statutes like Virginia Code Section 13.1-1062, an LLC that fails to pay its annual registration fee faces administrative dissolution. Washington's RCW 23.95.610 authorizes dissolution for late annual reports. Connecticut General Statute Section 34-243l imposes its own annual filing obligations. These are not outliers. Nearly every state has a similar enforcement mechanism.
States Requiring Annual Reports (with Deadlines and Fees)
The majority of U.S. states require LLCs to file an annual report. The report typically confirms basic information: the LLC's name, principal office address, registered agent, and the names of members or managers. Some states also use annual reports as vehicles for collecting franchise taxes or business privilege fees.
Here are the states with annual filing requirements, along with their key details:
Alabama: Business Privilege Tax Return due by April 15 each year. Minimum tax of $100 for LLCs.
Alaska: Biennial report due every two years by January 2. Fee is $100.
Arizona: No annual report required, but LLCs must file an Annual Report with the Arizona Corporation Commission. No fee for LLCs.
California: Statement of Information due every two years (within 90 days of anniversary, then biennially). Filing fee is $20. California also imposes an $800 annual franchise tax.
Colorado: Periodic Report due annually by the end of the anniversary month of formation. Fee is $10 online.
Connecticut: Annual Report due on the anniversary of formation. Fee is $80. Per CT Gen. Stat. Section 34-243l, failure to file triggers administrative dissolution proceedings.
Delaware: Annual franchise tax of $300 due by June 1 each year. No annual report required for LLCs.
Florida: Annual Report due by May 1 each year. Fee is $138.75. Late filings incur a $400 penalty. Read more about forming an LLC in Florida.
Georgia: Annual Registration due between January 1 and April 1 each year. Fee is $50.
Illinois: Annual Report due before the first day of the anniversary month. Fee is $75.
Indiana: Business Entity Report due biennially (every two years) based on the month of formation. Fee is $32 online.
Kansas: Annual Report due by April 15. Fee is $55 online.
Kentucky: Annual Report due by June 30. Fee is $15.
Louisiana: Annual Report due on the anniversary date of formation. Fee is $35 online.
Maryland: Annual Report due by April 15 each year. Filing is free for LLCs, but there is a $300 personal property return requirement.
Massachusetts: Annual Report due on the anniversary date. Fee is $500.
Michigan: Annual Statement due by February 15. Fee is $25.
Minnesota: Annual Renewal due by December 31 each year. No filing fee.
Mississippi: No annual report. However, LLCs must maintain a registered agent.
Nebraska: Biennial Report due every two years in odd-numbered years by April 1. Fee is $10.
New Hampshire: Annual Report due by April 1. Fee is $100.
New York: Biennial Statement due every two years in the anniversary month. Fee is $9. See our guide on starting an LLC in New York.
North Carolina: Annual Report due by April 15. Fee is $200.
Oklahoma: Annual Certificate due on the anniversary date. Fee is $25.
Oregon: Annual Report due on the anniversary date. Fee is $100.
Pennsylvania: Decennial Report due every 10 years. Fee is $70. No annual report required.
Rhode Island: Annual Report due between September 1 and November 1. Fee is $50.
Tennessee: Annual Report due by April 1 of the year following formation, then annually. Fee is $300 minimum.
Texas: Franchise Tax Report (Public Information Report) due by May 15 each year. No-tax-due threshold applies for small businesses. Learn about Texas LLC formation.
Virginia: Annual Registration Fee of $50 due by the last day of the anniversary month. Per Virginia Code Section 13.1-1062, failure to pay results in administrative dissolution.
Washington: Annual Report due on the last day of the anniversary month. Fee is $60. Under RCW 23.95.610, late filings can result in dissolution.
Wisconsin: Annual Report due on the anniversary of the quarter of formation. Fee is $25.
For a complete breakdown of deadlines, visit our LLC Annual Report Deadlines by State guide.
States Requiring Biennial Reports
Several states operate on a biennial (every two years) reporting cycle instead of annual filings. This can be a relief for business owners managing compliance across multiple jurisdictions, but it also means missing a deadline has consequences that stretch across a longer period before you get another chance to file.
- Alaska: Biennial report due January 2 of the filing year. Fee: $100.
- California: Statement of Information due biennially. Fee: $20 (plus $800 annual franchise tax separately).
- Indiana: Business Entity Report due biennially. Fee: $32 online.
- Montana: Annual Report due every year by April 15. Fee: $20.
- Nebraska: Biennial report due in odd-numbered years by April 1. Fee: $10.
- New York: Biennial Statement filed every two years. Fee: $9.
- Utah: Annual Renewal due on the anniversary date. Fee: $18 online.
Note that some states listed as "biennial" still impose annual tax obligations or registered agent requirements. Always verify the full scope of your obligations, not just the report filing frequency. Our guide on annual reports versus annual renewals clarifies the distinction.
States with No Annual Report Requirement
A small number of states do not require LLCs to file periodic reports. However, "no annual report" does not mean "no obligations." These states still impose other compliance requirements such as franchise taxes, registered agent maintenance, or periodic tax filings.
- Delaware: No annual report for LLCs, but a $300 annual franchise tax is due by June 1.
- Mississippi: No annual report requirement. LLCs must maintain a registered agent.
- Missouri: No annual report requirement. No state-level franchise tax for LLCs.
- New Mexico: No annual report, no franchise tax, no publication requirement. One of the most low-maintenance states for LLC compliance.
- Ohio: No annual report requirement. LLCs are subject to the Commercial Activity Tax if gross receipts exceed the threshold.
- Pennsylvania: No annual report. A Decennial Report is due every 10 years.
- South Carolina: No annual report for LLCs. Maintain a registered agent.
- Wyoming: Annual Report due on the first day of the anniversary month. Fee: $60 minimum (or based on assets in Wyoming). Wyoming is often cited as having minimal requirements, but the annual report is mandatory.
Choosing a state for LLC formation based solely on low compliance requirements is a common mistake. Our guide on the cheapest states to form an LLC considers costs, taxes, and compliance together.
Complete 50-State LLC Compliance Table
Next Step Filings compiled this comprehensive reference table covering all 50 states and Washington, D.C. Use it to identify your filing name, frequency, deadline, cost, and whether online filing is available.
| State | Filing Name | Frequency | Deadline | Fee | Online Filing |
|---|---|---|---|---|---|
| Alabama | Business Privilege Tax Return | Annual | April 15 | $100 minimum | Yes |
| Alaska | Biennial Report | Biennial | January 2 (every 2 years) | $100 | Yes |
| Arizona | Annual Report (ACC) | Annual | Anniversary date | $0 | Yes |
| Arkansas | Annual Franchise Tax Report | Annual | May 1 | $150 | Yes |
| California | Statement of Information | Biennial | Anniversary month (every 2 years) | $20 (plus $800 franchise tax) | Yes |
| Colorado | Periodic Report | Annual | End of anniversary month | $10 | Yes |
| Connecticut | Annual Report | Annual | Anniversary date | $80 | Yes |
| Delaware | Annual Franchise Tax | Annual | June 1 | $300 | Yes |
| District of Columbia | Biennial Report | Biennial | April 1 (every 2 years) | $300 | Yes |
| Florida | Annual Report | Annual | May 1 | $138.75 | Yes |
| Georgia | Annual Registration | Annual | April 1 | $50 | Yes |
| Hawaii | Annual Report | Annual | Anniversary quarter | $15 | Yes |
| Idaho | Annual Report | Annual | Anniversary month | $0 | Yes |
| Illinois | Annual Report | Annual | Before anniversary month | $75 | Yes |
| Indiana | Business Entity Report | Biennial | Anniversary month (every 2 years) | $32 | Yes |
| Iowa | Biennial Report | Biennial | April 1 (odd years) | $60 | Yes |
| Kansas | Annual Report | Annual | April 15 | $55 | Yes |
| Kentucky | Annual Report | Annual | June 30 | $15 | Yes |
| Louisiana | Annual Report | Annual | Anniversary date | $35 | Yes |
| Maine | Annual Report | Annual | June 1 | $85 | Yes |
| Maryland | Annual Report | Annual | April 15 | $0 (LLC) | Yes |
| Massachusetts | Annual Report | Annual | Anniversary date | $500 | Yes |
| Michigan | Annual Statement | Annual | February 15 | $25 | Yes |
| Minnesota | Annual Renewal | Annual | December 31 | $0 | Yes |
| Mississippi | None | None | N/A | N/A | N/A |
| Missouri | None | None | N/A | N/A | N/A |
| Montana | Annual Report | Annual | April 15 | $20 | Yes |
| Nebraska | Biennial Report | Biennial | April 1 (odd years) | $10 | Yes |
| Nevada | Annual List of Managers/Members | Annual | Anniversary month | $150 (plus $200 business license fee) | Yes |
| New Hampshire | Annual Report | Annual | April 1 | $100 | Yes |
| New Jersey | Annual Report | Annual | Anniversary month | $75 | Yes |
| New Mexico | None | None | N/A | N/A | N/A |
| New York | Biennial Statement | Biennial | Anniversary month (every 2 years) | $9 | Yes |
| North Carolina | Annual Report | Annual | April 15 | $200 | Yes |
| North Dakota | Annual Report | Annual | November 15 | $50 | Yes |
| Ohio | None | None | N/A | N/A | N/A |
| Oklahoma | Annual Certificate | Annual | Anniversary date | $25 | Yes |
| Oregon | Annual Report | Annual | Anniversary date | $100 | Yes |
| Pennsylvania | Decennial Report | Every 10 years | 10th anniversary | $70 | Yes |
| Rhode Island | Annual Report | Annual | November 1 | $50 | Yes |
| South Carolina | None | None | N/A | N/A | N/A |
| South Dakota | Annual Report | Annual | Anniversary month | $50 | Yes |
| Tennessee | Annual Report | Annual | April 1 | $300 minimum | Yes |
| Texas | Franchise Tax Report | Annual | May 15 | Varies (no-tax-due threshold applies) | Yes |
| Utah | Annual Renewal | Annual | Anniversary date | $18 | Yes |
| Vermont | Annual Report | Annual | Anniversary quarter | $35 | Yes |
| Virginia | Annual Registration Fee | Annual | Last day of anniversary month | $50 | Yes |
| Washington | Annual Report | Annual | Last day of anniversary month | $60 | Yes |
| West Virginia | Annual Report | Annual | July 1 | $25 | Yes |
| Wisconsin | Annual Report | Annual | Anniversary quarter | $25 | Yes |
| Wyoming | Annual Report | Annual | First day of anniversary month | $60 minimum | Yes |
This table reflects filing requirements current as of 2026. Fees and deadlines are subject to change. For the most up-to-date information on your state, consult the Next Step Filings annual renewal service, where our compliance team tracks changes across all jurisdictions.
Common Compliance Mistakes That Put Your LLC at Risk
Even experienced business owners make compliance errors. Here are the most frequent mistakes Next Step Filings encounters when helping clients get back into good standing.
1. Missing the Filing Deadline
This is the single most common compliance failure. Many states do not send reminder notices. The deadline passes, a late fee accrues, and by the time you notice, your LLC may already be flagged for administrative dissolution. Florida, for example, imposes a $400 late fee on top of the $138.75 annual report fee if you miss the May 1 deadline.
2. Confusing Formation State with Operating State
If your LLC is formed in Delaware but operates in Texas, you likely owe compliance filings in both states. The formation state requires its own annual filing, while the operating state requires foreign LLC registration and annual compliance. Many owners forget the second set of obligations entirely.
3. Ignoring Registered Agent Requirements
Every state requires LLCs to maintain a registered agent with a valid physical address. If your agent resigns or you change addresses without updating the state, you may miss critical legal notices, including service of process in a lawsuit.
4. Assuming "No Annual Report" Means "No Obligations"
States like Delaware and Ohio do not require annual reports, but they do impose franchise taxes or commercial activity taxes. Failing to pay these is just as damaging as missing a report filing.
5. Filing in the Wrong Jurisdiction
Owners who form an LLC in a "business-friendly" state like Wyoming or Nevada but operate exclusively in another state sometimes skip the home-state registration. This creates legal exposure and may void the liability protection the LLC was designed to provide.
6. Not Keeping Internal Records
Compliance is not limited to state filings. Your LLC should maintain an operating agreement, meeting minutes (if applicable), and financial records. Courts have pierced the corporate veil of LLCs that failed to observe basic formalities. See our LLC compliance checklist for a complete list of internal requirements.
"Most small business owners find out they're out of compliance at the worst possible moment." That moment is usually when they need a Certificate of Good Standing for a loan or contract, and the state says their entity is dissolved.
How Next Step Filings Handles Compliance for You
Next Step Filings offers a compliance monitoring and filing service designed to eliminate the guesswork from annual obligations. Here is how the process works.
Step 1: Compliance Assessment. Our team reviews your LLC's formation state, operating states, and current standing. We identify every filing obligation, deadline, and fee you owe.
Step 2: Deadline Tracking. We add your deadlines to our internal tracking system and send advance notifications so you are never caught off guard. With 24 to 48 hour turnaround on most filings, we can act quickly even when deadlines are close.
Step 3: Filing Preparation and Submission. We prepare and file your annual reports, franchise tax documents, and related paperwork directly with the state. Our 99.8% success rate reflects the precision of this process.
Step 4: Confirmation and Records. You receive filing confirmations and copies of all submitted documents. If the state requires corrections, we handle them at no additional cost.
If your LLC has already fallen out of compliance, Next Step Filings also provides reinstatement services to restore your entity to good standing. For LLCs that are no longer needed, we offer LLC dissolution services to properly close the entity and stop future filing obligations.
"Compliance doesn't slow down a startup. Unmanaged regulatory debt does." Next Step Filings exists to manage that debt so you can focus on running your business.
Frequently Asked Questions About LLC Compliance by State
What happens if I miss my LLC's annual report deadline?
The consequences depend on your state, but they typically include late fees, penalties, and eventual administrative dissolution. In Florida, a $400 late fee applies. In Virginia, under Virginia Code Section 13.1-1062, the state will dissolve your LLC for nonpayment. Once dissolved, you lose the right to conduct business under that entity until you file for reinstatement. Next Step Filings recommends filing at least 30 days before your deadline to allow processing time.
Do all 50 states require annual reports for LLCs?
No. Several states, including Mississippi, Missouri, New Mexico, Ohio, and South Carolina, do not require periodic annual reports for LLCs. However, these states may still impose other obligations such as franchise taxes (Delaware), commercial activity taxes (Ohio), or registered agent maintenance requirements. There is no state where forming an LLC creates zero ongoing obligations.
How much does LLC annual compliance cost across different states?
Costs vary significantly. Minnesota charges no fee for its annual renewal. Massachusetts charges $500 for its annual report. Nevada combines a $150 annual list fee with a $200 business license fee for a total of $350. California adds an $800 annual franchise tax on top of its $20 biennial filing fee. Next Step Filings helps clients in 12 states understand their total compliance cost, not just the report filing fee. Review our LLC formation cost by state guide for initial and ongoing cost comparisons.
Can Next Step Filings handle compliance in states where it does not currently operate?
Next Step Filings currently serves clients across 12 U.S. states, with plans to expand coverage. For states outside our current service area, our team can provide guidance on filing requirements, deadlines, and procedures so you can file independently. Contact us to verify whether your state is covered under our annual renewal service.
What is the difference between an annual report and a franchise tax?
An annual report is an informational filing that updates the state on your LLC's basic details (address, members, registered agent). A franchise tax is a fee imposed for the privilege of doing business in the state. Some states combine both into a single filing (like Texas), while others separate them (like Delaware, which charges a franchise tax but requires no report for LLCs). Our article on annual reports versus annual renewals covers this distinction in detail.
What should I do immediately after forming my LLC to prepare for compliance?
First, note your formation date and determine your state's filing deadline. Second, confirm that your registered agent information is current. Third, obtain your EIN from the IRS. Fourth, set up a compliance calendar with reminders at least 60 days before each deadline -- our year-end compliance checklist is a useful template. Fifth, consider enrolling in a compliance monitoring service like the one offered by Next Step Filings. For a full walkthrough, see our guide on what to do after forming your LLC.
Can my LLC be dissolved without my knowledge?
Yes. Administrative dissolution happens when the state terminates your LLC for failing to meet compliance obligations. Most states do not require personal notification before dissolving an entity. They publish notice in a state registry or send correspondence to the registered agent's address. If that address is outdated, you may not learn about the dissolution until you try to renew a business license, apply for a loan, or request a Certificate of Good Standing.
Take Control of Your LLC Compliance Today
Managing compliance across one state is straightforward. Managing it across multiple states, with different filing names, deadlines, fees, and penalties, is where most business owners fall behind. Next Step Filings has built its reputation on making this process predictable and painless, with over 20,000 successful filings and a 99.8% success rate.
Do not wait until a missed deadline creates a problem you have to solve under pressure. Visit nextstepfilings.com/annual-renewal to learn about our compliance monitoring and annual filing services, or explore LLC formation if you are just getting started.
Next Step Filings is a private business services company and does not provide legal advice.
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