{
  "name": "2026 LLC Fees and Deadlines by State",
  "publisher": "Formation Lane",
  "url": "https://formationlane.com/data/",
  "table": "https://formationlane.com/guides/llc-fees-by-state/",
  "last_verified": "2026-10-13",
  "citation": "Formation Lane, “2026 LLC Fees and Deadlines by State,” https://formationlane.com/data/ (last verified 13 October 2026).",
  "scope": "Domestic LLC, calendar tax year. All 50 states plus DC. Blank means our data does not have the value.",
  "count": 51,
  "states": [
    {
      "state": "Alabama",
      "code": "AL",
      "formation_filing_fee": "$200 + name reservation ($25 paper / $28 online)",
      "recurring_report": "No SOS annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "Business Privilege Tax — separate ADOR return (often due April 15)",
      "notes": "Alabama Business Privilege Tax is a separate Department of Revenue filing (often due April 15; minimum tax often $0 after 2024 changes, but a return may still be required).",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements/"
      ]
    },
    {
      "state": "Alaska",
      "code": "AK",
      "formation_filing_fee": "$250",
      "recurring_report": "Biennial report",
      "report_fee": "$100 ($137.50 late)",
      "due_date_or_rule": "January 2, every 2 years (same odd/even year as formation)",
      "franchise_or_privilege_tax": "",
      "notes": "Formed in an even year → reports in even years; odd → odd years. Filing opens October 2; late fee applies on or after February 2.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs"
      ]
    },
    {
      "state": "Arizona",
      "code": "AZ",
      "formation_filing_fee": "$50 ($85 expedited)",
      "recurring_report": "No ACC annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "",
      "notes": "Keep your statutory agent current with the Arizona Corporation Commission.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://azcc.gov/corporations"
      ]
    },
    {
      "state": "Arkansas",
      "code": "AR",
      "formation_filing_fee": "$45 online / $50 paper",
      "recurring_report": "Annual Franchise Tax Report",
      "report_fee": "$150 (+$5 online)",
      "due_date_or_rule": "May 1 each year",
      "franchise_or_privilege_tax": "Annual Franchise Tax Report $150 (the report itself)",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms"
      ]
    },
    {
      "state": "California",
      "code": "CA",
      "formation_filing_fee": "$70",
      "recurring_report": "Statement of Information (biennial)",
      "report_fee": "$20",
      "due_date_or_rule": "Every 2 years, by last day of anniversary month",
      "franchise_or_privilege_tax": "$800 annual LLC tax (FTB Form 3522), due April 15; LLC fee if CA gross receipts $250,000+",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.ca.gov/business-programs/business-entities/faqs",
        "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html"
      ]
    },
    {
      "state": "Colorado",
      "code": "CO",
      "formation_filing_fee": "$50",
      "recurring_report": "Periodic Report",
      "report_fee": "$25 ($50 late)",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "Colorado lets you file up to two months before or after the report month without penalty — check your entity summary.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://coloradosos.gov/pubs/info_center/fees/business.html"
      ]
    },
    {
      "state": "Connecticut",
      "code": "CT",
      "formation_filing_fee": "$120",
      "recurring_report": "Annual report",
      "report_fee": "$80",
      "due_date_or_rule": "March 31 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees"
      ]
    },
    {
      "state": "Delaware",
      "code": "DE",
      "formation_filing_fee": "$110",
      "recurring_report": "None (no annual report)",
      "report_fee": "—",
      "due_date_or_rule": "No report (tax due June 1)",
      "franchise_or_privilege_tax": "$400 annual LLC tax, due June 1",
      "notes": "Delaware raised the LLC tax from $300 to $400; no annual report is filed.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://corp.delaware.gov/alt-entitytaxinstructions/"
      ]
    },
    {
      "state": "District of Columbia",
      "code": "DC",
      "formation_filing_fee": "$99 (DLCP certificate of organization)",
      "recurring_report": "Biennial report (BRA-25)",
      "report_fee": "$300 ($100 late)",
      "due_date_or_rule": "April 1, every 2 years",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://dlcp.dc.gov/page/corporations-division-business-registration-faqs",
        "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company"
      ]
    },
    {
      "state": "Florida",
      "code": "FL",
      "formation_filing_fee": "$125",
      "recurring_report": "Annual report (Sunbiz)",
      "report_fee": "$138.75 ($538.75 after May 1)",
      "due_date_or_rule": "May 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://dos.fl.gov/sunbiz/forms/fees/llc-fees",
        "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/"
      ]
    },
    {
      "state": "Georgia",
      "code": "GA",
      "formation_filing_fee": "$110 ($100 + $10 service charge)",
      "recurring_report": "Annual registration",
      "report_fee": "$60 online or paper ($25 late)",
      "due_date_or_rule": "April 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "$60 = $50 statutory fee + $10 service charge (re-checked on sos.ga.gov 13 Oct 2026).",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.ga.gov/how-to-guide/how-file-annual-registration",
        "https://georgia.gov/renew-llc",
        "https://law.justia.com/codes/georgia/title-14/chapter-11/article-11/section-14-11-1103/"
      ]
    },
    {
      "state": "Hawaii",
      "code": "HI",
      "formation_filing_fee": "$50 + $1 State Archives fee",
      "recurring_report": "Annual report",
      "report_fee": "$12.50 online / $15 paper",
      "due_date_or_rule": "Every year, by end of anniversary calendar quarter",
      "franchise_or_privilege_tax": "",
      "notes": "Due by the end of the calendar quarter containing your registration date.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://cca.hawaii.gov/breg/registration/dllc/fees/"
      ]
    },
    {
      "state": "Idaho",
      "code": "ID",
      "formation_filing_fee": "$100 online / $120 paper",
      "recurring_report": "Annual report",
      "report_fee": "$0",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.idaho.gov/business-services-division/"
      ]
    },
    {
      "state": "Illinois",
      "code": "IL",
      "formation_filing_fee": "$150 ($250 with 24-hour service)",
      "recurring_report": "Annual report (LLC-50.1)",
      "report_fee": "$75",
      "due_date_or_rule": "Every year, by last day before anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "Due before the first day of your anniversary month.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.ilsos.gov/departments/business-services/annual-reports/llc-instructions.html",
        "https://www.ilga.gov/documents/legislation/ilcs/documents/080501800K50-1.htm"
      ]
    },
    {
      "state": "Indiana",
      "code": "IN",
      "formation_filing_fee": "$95 online / $100 paper",
      "recurring_report": "Business Entity Report (biennial)",
      "report_fee": "$32 online / $50 paper",
      "due_date_or_rule": "Every 2 years, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://inbiz.in.gov/business-filings/business-entityreport"
      ]
    },
    {
      "state": "Iowa",
      "code": "IA",
      "formation_filing_fee": "$50",
      "recurring_report": "Biennial report",
      "report_fee": "$30 online / $45 paper",
      "due_date_or_rule": "April 1, every 2 years of odd-numbered years",
      "franchise_or_privilege_tax": "",
      "notes": "Due January 1–April 1 of odd-numbered years.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.iowa.gov/businesses/business-entity-forms-and-fees"
      ]
    },
    {
      "state": "Kansas",
      "code": "KS",
      "formation_filing_fee": "$85 online / $90 paper",
      "recurring_report": "Information report (biennial)",
      "report_fee": "$90 online / $110 paper",
      "due_date_or_rule": "April 15, every 2 years (same odd/even year as formation)",
      "franchise_or_privilege_tax": "",
      "notes": "Formed in an even year → reports in even years; odd → odd years. Three-month delinquency period, then forfeiture.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.ks.gov/businesses/information-reports.html",
        "https://www.sos.ks.gov/forms/business_services/ILC.pdf"
      ]
    },
    {
      "state": "Kentucky",
      "code": "KY",
      "formation_filing_fee": "$40",
      "recurring_report": "Annual report",
      "report_fee": "$15",
      "due_date_or_rule": "June 30 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx"
      ]
    },
    {
      "state": "Louisiana",
      "code": "LA",
      "formation_filing_fee": "$125",
      "recurring_report": "Annual report",
      "report_fee": "$35",
      "due_date_or_rule": "Every year, by formation anniversary date",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.la.gov/business-services/forms-fee-schedule"
      ]
    },
    {
      "state": "Maine",
      "code": "ME",
      "formation_filing_fee": "$175",
      "recurring_report": "Annual report",
      "report_fee": "$85 ($50 late)",
      "due_date_or_rule": "June 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://apps.web.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms"
      ]
    },
    {
      "state": "Maryland",
      "code": "MD",
      "formation_filing_fee": "$100",
      "recurring_report": "Form 1 Annual Report",
      "report_fee": "$300",
      "due_date_or_rule": "April 15 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2026_Form1.pdf"
      ]
    },
    {
      "state": "Massachusetts",
      "code": "MA",
      "formation_filing_fee": "$500 (+$20 online surcharge)",
      "recurring_report": "Annual report",
      "report_fee": "$500",
      "due_date_or_rule": "Every year, by formation anniversary date",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.mass.gov/info-details/starting-a-limited-liability-company-llc-in-massachusetts"
      ]
    },
    {
      "state": "Michigan",
      "code": "MI",
      "formation_filing_fee": "$50",
      "recurring_report": "Annual Statement",
      "report_fee": "$25",
      "due_date_or_rule": "February 15 each year",
      "franchise_or_privilege_tax": "",
      "notes": "If formed after September 30, the first statement is the second February 15.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.michigan.gov/lara/bureau-list/cscl/corps/frequently-asked-questions"
      ]
    },
    {
      "state": "Minnesota",
      "code": "MN",
      "formation_filing_fee": "$155 online / $135 mail",
      "recurring_report": "Annual renewal",
      "report_fee": "$0",
      "due_date_or_rule": "December 31 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.mn.gov/business-liens/start-a-business/business-filing-certification-fee-schedule/"
      ]
    },
    {
      "state": "Mississippi",
      "code": "MS",
      "formation_filing_fee": "$50",
      "recurring_report": "Annual report",
      "report_fee": "$0",
      "due_date_or_rule": "April 15 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.ms.gov/business-services"
      ]
    },
    {
      "state": "Missouri",
      "code": "MO",
      "formation_filing_fee": "$50 online / $105 paper",
      "recurring_report": "No SOS annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "",
      "notes": "Keep your registered agent current.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.mo.gov/CMSImages/Business/fees.pdf"
      ]
    },
    {
      "state": "Montana",
      "code": "MT",
      "formation_filing_fee": "$35",
      "recurring_report": "Annual report",
      "report_fee": "$0 Jan 1–Apr 15; $35 after",
      "due_date_or_rule": "December 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "Final deadline for domestic LLCs is December 1. The SOS waives the fee for reports filed January 1–April 15; after April 15 the fee is $35.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://help.sosmt.gov/en-us/article/how-do-i-file-my-annual-report-ywawrv/"
      ]
    },
    {
      "state": "Nebraska",
      "code": "NE",
      "formation_filing_fee": "$100 online / $110 in office + publication",
      "recurring_report": "Biennial report",
      "report_fee": "$25 online (+$3 portal fee) / $30 paper",
      "due_date_or_rule": "April 1, every 2 years of odd-numbered years",
      "franchise_or_privilege_tax": "",
      "notes": "Due January 1–April 1 of odd-numbered years, starting the first odd year after formation; delinquent June 16.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.nebraska.gov/business-services/annualbiennial-reporting",
        "https://nebraskalegislature.gov/laws/statutes.php?statute=21-125"
      ]
    },
    {
      "state": "Nevada",
      "code": "NV",
      "formation_filing_fee": "$425 ($75 Articles + $150 Initial List + $200 Business License)",
      "recurring_report": "Annual list + state business license",
      "report_fee": "$350 ($150 + $200)",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "Your initial list and business license are normally filed with formation.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.nvsos.gov/sos/home/showpublisheddocument/6550/638344294468270000"
      ]
    },
    {
      "state": "New Hampshire",
      "code": "NH",
      "formation_filing_fee": "$100 paper / $102 online",
      "recurring_report": "Annual report",
      "report_fee": "$102 online / $100 paper",
      "due_date_or_rule": "April 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.nh.gov/corporation-division"
      ]
    },
    {
      "state": "New Jersey",
      "code": "NJ",
      "formation_filing_fee": "$100",
      "recurring_report": "Annual report",
      "report_fee": "$75",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://business.nj.gov/"
      ]
    },
    {
      "state": "New Mexico",
      "code": "NM",
      "formation_filing_fee": "$50",
      "recurring_report": "No SOS annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://law.justia.com/codes/new-mexico/chapter-53/article-19/section-53-19-63/"
      ]
    },
    {
      "state": "New York",
      "code": "NY",
      "formation_filing_fee": "$200 + publication ($50 Certificate of Publication)",
      "recurring_report": "Biennial statement",
      "report_fee": "$9",
      "due_date_or_rule": "Every 2 years, by last day of anniversary month",
      "franchise_or_privilege_tax": "Tax Department filing fee (IT-204-LL) for some LLCs",
      "notes": "New York also has a Tax Department filing fee (IT-204-LL) for some LLCs.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://dos.ny.gov/forming-limited-liability-company-new-york",
        "https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm"
      ]
    },
    {
      "state": "North Carolina",
      "code": "NC",
      "formation_filing_fee": "$125 (+$3 card / $2 ACH e-fee)",
      "recurring_report": "Annual report",
      "report_fee": "$200 ($203 online)",
      "due_date_or_rule": "April 15 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sosnc.gov/divisions/business_registration/annual_report_due_dates"
      ]
    },
    {
      "state": "North Dakota",
      "code": "ND",
      "formation_filing_fee": "$135",
      "recurring_report": "Annual report",
      "report_fee": "$50",
      "due_date_or_rule": "November 15 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc"
      ]
    },
    {
      "state": "Ohio",
      "code": "OH",
      "formation_filing_fee": "$99",
      "recurring_report": "No SOS annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "",
      "notes": "Keep your statutory agent current (Form 521 update is $25).",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.ohiosos.gov/business/business-filing-forms",
        "https://codes.ohio.gov/ohio-revised-code/section-1706.09"
      ]
    },
    {
      "state": "Oklahoma",
      "code": "OK",
      "formation_filing_fee": "$100",
      "recurring_report": "Annual certificate",
      "report_fee": "$25",
      "due_date_or_rule": "Every year, by formation anniversary date",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.ok.gov/business/fees.aspx"
      ]
    },
    {
      "state": "Oregon",
      "code": "OR",
      "formation_filing_fee": "$100",
      "recurring_report": "Annual report / renewal",
      "report_fee": "$100",
      "due_date_or_rule": "Every year, by formation anniversary date",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf"
      ]
    },
    {
      "state": "Pennsylvania",
      "code": "PA",
      "formation_filing_fee": "$125",
      "recurring_report": "Annual report",
      "report_fee": "$7",
      "due_date_or_rule": "September 30 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments"
      ]
    },
    {
      "state": "Rhode Island",
      "code": "RI",
      "formation_filing_fee": "$150",
      "recurring_report": "Annual report",
      "report_fee": "$50 (+$2.50 online)",
      "due_date_or_rule": "May 1 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report"
      ]
    },
    {
      "state": "South Carolina",
      "code": "SC",
      "formation_filing_fee": "$110",
      "recurring_report": "No SOS annual report",
      "report_fee": "—",
      "due_date_or_rule": "No recurring SOS report",
      "franchise_or_privilege_tax": "",
      "notes": "An annual report applies only if the LLC elects corporate (incl. S-corp) tax treatment — filed with the SC Department of Revenue.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.sc.gov/online-filings/business-entities"
      ]
    },
    {
      "state": "South Dakota",
      "code": "SD",
      "formation_filing_fee": "$150 online / $165 paper",
      "recurring_report": "Annual report",
      "report_fee": "$55 online / $70 paper",
      "due_date_or_rule": "Every year, by first day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sdsos.gov/business-services/corporations/corporate-forms/limited-liability-companies.aspx"
      ]
    },
    {
      "state": "Tennessee",
      "code": "TN",
      "formation_filing_fee": "$50 per member ($300 min / $3,000 max)",
      "recurring_report": "Annual report",
      "report_fee": "$300 min ($50/member, max $3,000)",
      "due_date_or_rule": "April 1 each year",
      "franchise_or_privilege_tax": "Franchise & excise tax returns for most LLCs (due April 15)",
      "notes": "Tennessee also has franchise & excise tax returns for most LLCs (Department of Revenue, due April 15).",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.tn.gov/businesses/faqs"
      ]
    },
    {
      "state": "Texas",
      "code": "TX",
      "formation_filing_fee": "$300",
      "recurring_report": "No SOS annual report — Franchise Tax / Public Information Report",
      "report_fee": "$0 tax if revenue ≤ $2.65M (PIR still required)",
      "due_date_or_rule": "May 15 each year",
      "franchise_or_privilege_tax": "Franchise tax: $0 if revenue ≤ $2.65M; report + PIR still due May 15",
      "notes": "Comptroller franchise tax report + Public Information Report each May 15. No tax due at or below the $2.65M threshold, but you still file.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://comptroller.texas.gov/taxes/franchise/",
        "https://comptroller.texas.gov/taxes/franchise/current-2024.php"
      ]
    },
    {
      "state": "Utah",
      "code": "UT",
      "formation_filing_fee": "$59",
      "recurring_report": "Annual renewal",
      "report_fee": "$18",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf"
      ]
    },
    {
      "state": "Vermont",
      "code": "VT",
      "formation_filing_fee": "$155",
      "recurring_report": "Annual report",
      "report_fee": "$45",
      "due_date_or_rule": "March 31 each year",
      "franchise_or_privilege_tax": "",
      "notes": "Due within three months after fiscal year end (March 31 for calendar-year LLCs).",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
        "https://legislature.vermont.gov/statutes/section/11/025/04012"
      ]
    },
    {
      "state": "Virginia",
      "code": "VA",
      "formation_filing_fee": "$100",
      "recurring_report": "Annual registration fee",
      "report_fee": "$50 ($25 late)",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/"
      ]
    },
    {
      "state": "Washington",
      "code": "WA",
      "formation_filing_fee": "$180 (+$20 online processing)",
      "recurring_report": "Annual report",
      "report_fee": "$70 ($95 late)",
      "due_date_or_rule": "Every year, by last day of anniversary month",
      "franchise_or_privilege_tax": "",
      "notes": "Due by the last day of your formation month; can be filed up to 180 days early. $25 delinquency fee after the deadline.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://www.sos.wa.gov/corporations-charities/business-entities"
      ]
    },
    {
      "state": "West Virginia",
      "code": "WV",
      "formation_filing_fee": "$100 (+$1 online)",
      "recurring_report": "Annual report",
      "report_fee": "$25 ($75 after June 30)",
      "due_date_or_rule": "June 30 each year",
      "franchise_or_privilege_tax": "",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.wv.gov/business/Pages/AnnualReports.aspx"
      ]
    },
    {
      "state": "Wisconsin",
      "code": "WI",
      "formation_filing_fee": "$130 online / $170 paper",
      "recurring_report": "Annual report",
      "report_fee": "$25 online / $40 paper",
      "due_date_or_rule": "Every year, by end of anniversary calendar quarter",
      "franchise_or_privilege_tax": "",
      "notes": "Due by the end of the calendar quarter of your anniversary.",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx"
      ]
    },
    {
      "state": "Wyoming",
      "code": "WY",
      "formation_filing_fee": "$100",
      "recurring_report": "Annual report + license tax",
      "report_fee": "$60 minimum",
      "due_date_or_rule": "Every year, by first day of anniversary month",
      "franchise_or_privilege_tax": "License tax ($60 minimum) paid with the annual report",
      "notes": "",
      "last_verified": "2026-10-13",
      "official_sources": [
        "https://sos.wyo.gov/Business/docs/BusinessFees.pdf"
      ]
    }
  ]
}