What an LLC annual report is
An annual report is the filing a state uses to keep its record of your LLC current and to collect a yearly fee or tax. It is a state filing, not a federal tax return, and it usually repeats basic facts such as the company name, principal address and registered agent.
Not every state calls it an annual report, and not every state asks for one. Some charge a yearly tax with no report, some want a report every year, and a few ask for nothing at all. The first table covers the five states founders choose most often, in detail. The second covers every other state and Washington DC, each linked to the official fee page.
Which states require what
Each state page on our site covers its own rules in full. This table is the short version.
| State | What you file | State fee | Due |
|---|---|---|---|
| Wyoming | Annual report with license tax | $60 or $0.0002 per dollar of Wyoming assets, whichever is greater | First day of the month you formed the LLC, every year |
| Delaware | No annual report. Annual LLC tax only | $400 from the 2026 tax year ($300 was due 1 June 2026) | On or before 1 June (first $400 payment due 1 June 2027) |
| New Mexico | Nothing for LLCs | None | Not applicable |
| Florida | Annual report | $138.75 | 1 January to 1 May |
| Texas | Franchise tax report, or a Public Information Report (or Ownership Information Report) if at or below the no tax due threshold | No tax due at or below $2.65 million of revenue for 2026 and 2027 reports | 15 May |
Wyoming
Wyoming charges an annual license tax of $60 or two tenths of one mill on the dollar of Wyoming assets, whichever is greater. Most small LLCs with no assets in Wyoming pay the $60 minimum. The report is due on the first day of your anniversary month and can be filed up to 120 days early. Online payment adds a processor convenience fee. Full detail is on our Wyoming LLC page.
Delaware
Delaware LLCs do not file an annual report but pay an annual tax on or before 1 June. House Bill 400 (2026) raised the tax from $300 to $400 starting with the 2026 tax year, so the first $400 payment is due on 1 June 2027. See our Delaware LLC page and the Delaware franchise tax guide.
New Mexico
New Mexico's LLC Act lists no annual report filing or fee for LLCs. You still need to keep a registered agent and meet your federal filings. More on our New Mexico LLC page.
Florida
Florida's annual report costs $138.75 and can be filed from 1 January to 1 May. After 1 May a $400 late fee applies, so a late report costs $538.75. Details are on our Florida LLC page.
Texas
Texas has no separate annual report. Instead, the franchise tax report is due on 15 May each year. For 2026 and 2027 reports, the no tax due threshold is $2,650,000. An LLC at or below it files no No Tax Due Report but must still file a Public Information Report (Form 05-102) or Ownership Information Report (Form 05-167). Our Texas franchise tax guide and Texas LLC page cover the rest.
Annual report requirements in every other state
Every other state and Washington DC, with the yearly (or 2-yearly) filing and the least a small LLC pays. The fee links go to each state's official source. Late fees, first-year rules and extra state taxes are on each state page, and the compliance deadline calendar works out your exact date from your formation date.
| State | What you file and when | State fee |
|---|---|---|
| Alabama | No report; Business Privilege Tax return | $0 for most small LLCs (tax of $100 or less) |
| Alaska | Report every 2 years, due 2 January | $100 every 2 years |
| Arizona | No annual report | None |
| Arkansas | Franchise tax report, due 1 May | $150 |
| California | Statement of Information every 2 years, anniversary month | $20 every 2 years, plus $800 yearly FTB tax |
| Colorado | Periodic report, around the anniversary month | $25 |
| Connecticut | Annual report, due 31 March | $80 |
| Georgia | Annual registration, due 1 April | $60 |
| Hawaii | Annual report, by end of the registration quarter | $15 |
| Idaho | Annual report, by end of anniversary month | $0 |
| Illinois | Annual report, 1st day of anniversary month | $75 |
| Indiana | Report every 2 years, by end of anniversary month | $20 every 2 years ($32 on INBiz) |
| Iowa | Report every 2 years, due 1 April | $30 every 2 years |
| Kansas | Report every 2 years, due 15 April | $90 every 2 years |
| Kentucky | Annual report, due 30 June | $15, plus $175 minimum LLET |
| Louisiana | Annual report, by anniversary date | $30 |
| Maine | Annual report, due 1 June | $85 |
| Maryland | Annual report and Form 1, due 15 April | $300 |
| Massachusetts | Annual report, by anniversary date | $500 |
| Michigan | Annual Statement, due 15 February | $25 |
| Minnesota | Annual renewal, due 31 December | $0 |
| Mississippi | Annual report, due 15 April | $0 |
| Missouri | No annual report | None |
| Montana | Annual report, due 15 April | $0 if filed by 15 April ($35 after) |
| Nebraska | Report every 2 years, due 1 April | $25 every 2 years |
| Nevada | Annual list and business license, by end of anniversary month | $350 ($150 list + $200 license) |
| New Hampshire | Annual report, due 1 April | $100 |
| New Jersey | Annual report (date shown in the state service) | $75 |
| New York | Biennial Statement, anniversary month | $9 every 2 years |
| North Carolina | Annual report, due 15 April | $200 |
| North Dakota | Annual report, due 15 November | $50 |
| Ohio | No annual report | None |
| Oklahoma | Annual certificate, by anniversary date | $25 |
| Oregon | Annual report (renewal), by anniversary date | $100 |
| Pennsylvania | Annual report, due 30 September | $7 |
| Rhode Island | Annual report, due 1 May | $50 |
| South Carolina | No annual report | None |
| South Dakota | Annual report, 1st day of anniversary month | $55 |
| Tennessee | Annual report, 1st day of 4th month after year end | $300 minimum, plus $100 minimum franchise tax |
| Utah | Annual renewal, by end of anniversary month | $18 |
| Vermont | Annual report, within 3 months after year end | $45 |
| Virginia | Annual registration fee, by end of anniversary month | $50 |
| Washington | Annual report, by end of anniversary month | $70 |
| Washington DC | Report every 2 years, due 1 April | $300 every 2 years |
| West Virginia | Annual report, due 30 June | $25 |
| Wisconsin | Annual report, by end of the anniversary quarter | $25 |
Four of these states ask for no yearly LLC filing at all: Arizona, Missouri, Ohio and South Carolina. Alabama has no annual report either; its recurring item is the Business Privilege Tax, which is nil for most small LLCs.
What is included
- A check of which filing your state requires this year and the exact due date
- Preparation of the annual report, annual tax payment or Texas information report from the details you confirm
- Review of your registered agent and principal address on the state record
- Submission to the state and payment of the state fee at cost
- The filed confirmation or receipt uploaded to your client portal
- A reminder before next year's due date
What is not included
- Federal tax returns such as Form 5472 with a pro forma Form 1120 or Form 1040-NR (separate services)
- Texas franchise tax calculations for LLCs above the no tax due threshold (we refer you to a tax professional)
- Reinstatement of an LLC the state has already dissolved (quoted separately)
- Amendments that change members, managers or the company name
How it works
- Order and intake. Start your order and tell us the state, company name and filing number.
- Secure document upload. Upload anything the state has sent you through the portal. See how we protect files on our security page.
- Preparation and review. Our filing team drafts the report and sends you the details to confirm.
- Submission. We file with the state and pay the state fee.
- Tracking. You can follow the status in your portal.
- Delivery. The state's confirmation is saved to your portal.
- Reminders. We remind you before next year's deadline.
What we need from you
- LLC name, state and state filing number
- Current principal office and mailing address
- Registered agent name and address (or confirmation you use ours)
- Names and addresses of members or managers where the state asks for them
- For Wyoming, the value of any assets located in Wyoming
- For Texas, your total revenue for the report year
Timelines
Our team starts once your intake and documents are complete. The states in this table do not publish a standard processing time for annual reports, so we do not promise one. After submission we check the state record and send you the confirmation. File early: Wyoming accepts reports up to 120 days before the due date and Florida opens its window on 1 January.
Penalties and administrative dissolution
Late filing costs money first and, if ignored, ends the LLC's legal existence.
- Wyoming: no flat late fee is published for LLCs, but the LLC becomes delinquent and, if not paid within 60 days of the due date, is subject to dissolution.
- Delaware: a late tax brings a $200 penalty plus 1.5% interest per month on tax and penalty. If the tax stays unpaid for three years, the certificate of formation is canceled under 6 Del. C. § 18-1108.
- Florida: the $400 late fee applies after 1 May, and an LLC that still has not filed by the third Friday of September is administratively dissolved on the fourth Friday of September.
- Texas: a $50 penalty applies to each late report even if no tax is due, and an LLC that stops filing can be forfeited for tax reasons.
A dissolved or forfeited LLC is no longer in good standing with the state. Reinstating it costs more, and takes longer, than filing on time.
Reinstatement basics
If the state has already dissolved or forfeited your LLC, you file every missed report, pay what is owed and then apply to reinstate.
| State | Reinstatement filing | State fee |
|---|---|---|
| Wyoming | Reinstatement after tax delinquency | $100 ($350 for reinstatement after having no registered agent), plus unpaid license tax |
| Delaware | Certificate of Revival | $220, plus unpaid taxes and penalties |
| Florida | Reinstatement | $100 plus each year's annual report fee |
| Texas | Form 801 with a Comptroller tax clearance letter | $75, after filing all outstanding reports and paying tax, penalty and interest |
Annual reports are not your federal tax filing
Filing the state report does not cover the IRS. A single-member LLC owned by a non-US person still files Form 5472 with a pro forma Form 1120 by 15 April for a calendar year, even with no income. See our LLC tax filing deadlines guide. BOI reports are no longer required for US-formed LLCs, as our BOI guide explains, so ignore any annual report service that bundles one.
Doing it yourself vs using us
You can file every one of these yourself on the state's website. Wyoming and Florida take annual reports online, Delaware collects the annual tax through its Division of Corporations, and the Texas Comptroller accepts reports through Webfile. If you have one LLC, remember the date and your details have not changed, doing it yourself costs only the state fee.
Our service suits owners who live outside the US, hold LLCs in more than one state, or have missed a year before. We confirm which filing applies, prepare it, check it against the state record, submit it, keep the receipt in your portal and remind you next year. Use our compliance deadline calendar to see all your dates, or combine this with a registered agent in the US compliance plan.
Sources
- Wyoming Secretary of State: Business Division filing fee schedule (revised June 2026)
- Wyoming Secretary of State: Business FAQs
- Wyoming Secretary of State: LLC Articles of Organization and instructions
- Delaware Division of Corporations: LLC, LP and GP tax instructions
- Delaware General Assembly: House Bill 400
- Delaware Code: Title 6, Chapter 18, Subchapter XI
- Delaware Division of Corporations: fee schedule (revised 1 August 2026)
- New Mexico Statutes: § 53-19-63 LLC filing fees
- Florida Division of Corporations: annual report
- Florida Division of Corporations: LLC fees
- Texas Comptroller: franchise tax
- Texas Comptroller: franchise tax overview (98-806)
- Texas Comptroller: No Tax Due report changes
- Texas Comptroller: reinstating or terminating an entity
- Texas Secretary of State: fee schedule
- IRS: Instructions for Form 5472
- Alabama: official LLC fee and annual report source
- Alaska: official LLC fee and annual report source
- Arizona: official LLC fee and annual report source
- Arkansas: official LLC fee and annual report source
- California: official LLC fee and annual report source
- Colorado: official LLC fee and annual report source
- Connecticut: official LLC fee and annual report source
- Georgia: official LLC fee and annual report source
- Hawaii: official LLC fee and annual report source
- Idaho: official LLC fee and annual report source
- Illinois: official LLC fee and annual report source
- Indiana: official LLC fee and annual report source
- Iowa: official LLC fee and annual report source
- Kansas: official LLC fee and annual report source
- Kentucky: official LLC fee and annual report source
- Louisiana: official LLC fee and annual report source
- Maine: official LLC fee and annual report source
- Maryland: official LLC fee and annual report source
- Massachusetts: official LLC fee and annual report source
- Michigan: official LLC fee and annual report source
- Minnesota: official LLC fee and annual report source
- Mississippi: official LLC fee and annual report source
- Missouri: official LLC fee and annual report source
- Montana: official LLC fee and annual report source
- Nebraska: official LLC fee and annual report source
- Nevada: official LLC fee and annual report source
- New Hampshire: official LLC fee and annual report source
- New Jersey: official LLC fee and annual report source
- New York: official LLC fee and annual report source
- North Carolina: official LLC fee and annual report source
- North Dakota: official LLC fee and annual report source
- Ohio: official LLC fee and annual report source
- Oklahoma: official LLC fee and annual report source
- Oregon: official LLC fee and annual report source
- Pennsylvania: official LLC fee and annual report source
- Rhode Island: official LLC fee and annual report source
- South Carolina: official LLC fee and annual report source
- South Dakota: official LLC fee and annual report source
- Tennessee: official LLC fee and annual report source
- Utah: official LLC fee and annual report source
- Vermont: official LLC fee and annual report source
- Virginia: official LLC fee and annual report source
- Washington: official LLC fee and annual report source
- Washington DC: official LLC fee and annual report source
- West Virginia: official LLC fee and annual report source
- Wisconsin: official LLC fee and annual report source
Fees, deadlines and rules on this page were last checked on 27 September 2026.