When is my annual report due? Annual report filing deadlines by state

Most LLCs, corporations and limited partnerships registered with a Secretary of State, including out-of-state (foreign) entities registered to do business there. The report confirms or updates basic details such as addresses, managers or officers and the registered agent. Each state sets its own name, frequency, fee and deadline. Some states call it an annual registration, a statement of information, a biennial statement or a public information report. Delaware LLCs pay an annual tax but do not file an annual report. If you are registered in more than one state, you usually have a filing in each one.

• Florida charges a $400 late fee to LLCs, corporations and limited partnerships that file after May 1. Nonprofits are not charged the late fee.
• In Florida, an entity that has not filed by the third Friday in September is administratively dissolved or revoked at the close of business on the fourth Friday of September. Florida law also bars a non-filing LLC from maintaining or defending a court action in the state until it files.
• Georgia says entities that do not file on time may face administrative dissolution or revocation of their authority to do business there.
• In California, failing to file a Statement of Information can lead to Franchise Tax Board penalties and suspension or forfeiture of the entity’s powers.
• In New York, a missed biennial statement shows the entity as past due on certificates of status, which may block some business transactions.
• In Texas, failing to file the Public Information Report can lead to forfeiture of the right to transact business, and officers and owners can become personally liable for certain debts.

1. 1

   List every state you are registered in

   Include your home state and each state where you registered as a foreign entity. Each one has its own report and deadline.

2. 2

   Find each state’s annual report filing rule

   Check the Secretary of State or state revenue site for the due date, frequency and fee. Some states use a fixed date, such as May 1 in Florida. Others use your formation month, such as New York and California.

3. 3

   Check your details before you file

   Confirm your principal address, registered agent, and managers or officers. The report is a public record, so fix anything out of date.

4. 4

   File online and pay the fee

   Many states take filings online. In Florida, file at Sunbiz; reports paid online by credit card are processed and posted immediately.

5. 5

   Save the receipt and set the next date

   Keep the filed report and payment confirmation. Then set a reminder for next year, or two years out for biennial states.

A simple reminder plan: 60 days, 30 days, 14 days, 7 days before the expiration date. The calculator above puts these in your calendar.

• The filed annual report and the state’s receipt or confirmation, for each year and each state.
• Proof of payment of the filing fee and any franchise or annual tax.
• A list of your registrations by state, with each due date and filing frequency.
• Any notices from the state, such as a notice of pending dissolution or suspension, and your reply.

• Assuming every state uses the same date. Florida closes May 1, Georgia April 1 and Delaware corporations March 1.
• Forgetting the states where you are registered as a foreign entity.
• Missing a biennial filing because nothing was due last year.
• Paying Delaware LLC tax late. The $400 tax is due by June 1, with a $200 penalty plus interest if late.
• Treating a solicitation letter from a private company as an official notice. File directly with the state.
• Letting the registered agent address go stale, so state notices never arrive.