LLC annual report — due dates, fees, SOS vs tax (2026)

Forming the LLC is one filing. Staying in good standing is another: most states want a recurring information filing — often called an annual report, annual registration, Statement of Information, or biennial statement — plus whatever tax the revenue department collects. Missing the window can mean late fees, administrative dissolution, or a reinstatement scramble. This page is the cross-state primer for the fifty formation guides on this site. File on the official portal for the state where the company is domestic (or foreign-qualified).

Neighbor desks: After you form an LLC · Bring an LLC into good standing · Certificate of good standing · Change LLC address · Change registered agent · Reinstate an administratively dissolved LLC · Dissolve or cancel an LLC.

Short version for 2026: most states want a recurring SOS information filing plus any separate tax-agency return. Confirm the window and published fee on the state snapshot below — Florida’s on-time fee is $138.75 ($538.75 after 1 May); North Carolina is $200 statute (often $203 online) due April 15 each year after creation. File on the official portal. First-30-days desk list: After you form an LLC. Formation walkthroughs on the 50-state index and the setup checklist.

What is an LLC annual report?

An LLC annual report — annual registration, Statement of Information, or biennial statement — is a Secretary of State information filing that keeps the public record current: legal name, registered agent, and principal office. It is not a financial statement and not a tax return. Confirm the window and published fee on your home-state portal and the snapshot below.

Secretaries of State (and equivalent offices) use the filing to confirm that the company still exists, who the registered agent is, and where the principal office can be reached. Some states collect a flat fee with that filing. Tax agencies — Franchise Tax Board, Comptroller, Tax Department — run separate calendars. Confusing the SOS information filing with the tax return is how operators pay one and still get a delinquency notice for the other.

• Information filing. Annual registration, annual report, Statement of Information, Public Information Report, or biennial statement — names vary; the job is the public record.
• Tax or franchise filing. California’s $800 LLC tax, Texas franchise tax, New York’s IT-204-LL filing fee when it applies — different agency, different due date.
• First year. Many states skip the first calendar year of formation or start the clock on the anniversary month. Read the home-state page before assuming “file every April forever.”

When is an LLC annual report due?

It depends on the state — do not assume every April from the formation year. Many states first due the calendar year after formation; some use the anniversary month; California LLCs are often biennial; Ohio and Arizona often have no typical SOS annual report; Indiana is often biennial. Map the window on the state snapshot and your state's formation guide.

Fees and windows below match what the linked state guides already cite. Portals can add processor charges. If the checkout total differs from the statute or fee table, pay the portal and keep the receipt. State walkthroughs that spell out the local renewal live on each formation guide. To see your own dates, use the LLC deadline tracker — pick a state and formation date and download the calendar. For every state on one page, see the 2026 LLC fees and deadlines by state table.

Is an LLC annual report the same as a franchise tax?

An LLC annual report is a Secretary of State information filing. A franchise tax (or California's $800 LLC tax, Texas Comptroller franchise tax, New York IT-204-LL when it applies) is a tax-agency filing on a different calendar. California's Statement of Information is the SOS side; the FTB $800 is the tax side. Paying one does not satisfy the other.

California is the clearest split: the SOS Statement of Information (initial within 90 days, then every two years in the registration month, $20) is the information filing; the Franchise Tax Board $800 annual LLC tax (and the income-based LLC fee when brackets apply) is the tax desk. Texas has no SOS annual registration like Georgia’s — the Comptroller franchise tax / Public Information Report due May 15 is the recurring public obligation for a typical Texas LLC (2026–2027 no-tax-due threshold $2,650,000; PIR still required at or below). New York pairs a $9 DOS biennial statement with a separate Tax Department Form IT-204-LL when it applies.

Delaware’s $400 LLC tax due June 1 is another tax-desk example with no SOS annual report. Arkansas’s Annual Franchise Tax Report ($150 due May 1) is labeled “franchise” but files through the SOS path on that state’s forms. Read the home-state row on the snapshot — do not invent a “every state identical” calendar.

What happens if I miss the LLC annual report?

Late fees are often cheaper than waiting for dissolution. Georgia adds $25 late on the $60 registration; Florida jumps from $138.75 to $538.75 after 1 May. Many states let you reinstate by catching up reports — see Bring an LLC into good standing — but banks treat inactive status as a red flag. File on the official portal.

Illinois publishes a delinquent-report penalty in 805 ILCS 180/50-15. California’s FTB can assess an SOS penalty when a required Statement of Information is missing. None of those figures replace reading the notice you actually received.

Administrative dissolution or revocation is reversible in many states through a reinstatement filing and catching up missed reports — mapped on Bring an LLC into good standing and Reinstate an administratively dissolved or revoked LLC — but banks, counterparties, and license agencies treat “inactive” as a red flag while it lasts. Do not ignore a registered-agent resignation notice; without an agent on the record, some states accelerate toward involuntary termination. After status is restored, a bank or landlord may ask for a certificate of good standing. If the business is done for good, file a voluntary close instead of waiting for the state to dissolve you — see Dissolve or cancel an LLC.

How do I file an LLC annual report?

Find the state's filing window on the snapshot below, confirm the published fee on the official SOS portal, match entity and registered-agent details to the public record, file the report on that portal, save the receipt PDF, then calendar the next due date plus registered-agent and tax-desk deadlines. A formation-shop invoice is not Secretary of State acceptance.

1. Find your filing window. Put the state’s annual or biennial window on a calendar the day articles are accepted — not “someday in spring.” First-year timing often skips the formation year or starts on the anniversary month; confirm on the state snapshot and the official portal.
2. Confirm the fee on the official portal. Confirm the published information-filing fee on the official SOS (or equivalent) portal at filing time. Portals can add processor charges; if the checkout total differs from the statute or fee table, pay the portal and keep the receipt. Do not invent fees from third-party blogs.
3. Gather entity details. Confirm the legal name, control/file number, registered-agent street address, and principal-office mailing address match the public record before you click pay. If the agent or office moved, use the state’s change path — sometimes inside the annual filing, sometimes a separate instrument. Agent changes and principal-office / mailing updates are different desks.
4. File on the official portal. File the annual report, annual registration, Statement of Information, or biennial statement on the official state portal for the domestic (or foreign-qualified) jurisdiction. Save the receipt PDF. A formation-shop invoice is not a Secretary of State acceptance.
5. Calendar next due, registered agent, and tax desks. Calendar the next SOS due date, keep the registered agent current, and treat tax-agency due dates as a second list — California FTB, Texas Comptroller, and similar desks are not the same as the SOS information filing.

Agent path: Registered agent basics / change registered agent. Principal office / mailing process map: Change LLC business or principal office address. Full first-30-days desk list: After you form an LLC. If the entity is done for good, see Dissolve or cancel an LLC; if the state already dissolved you, see Reinstate an administratively dissolved LLC.

Foreign-qualified companies file the renewal in every state where they are authorized, plus the domestic formation state. That stacked calendar is one reason home-state filing stays the cheaper default for a one-state operator — see Foreign LLC and certificate of authority and LLC vs sole proprietorship.

After the renewal clears, keep the acceptance with the EIN letter and the operating agreement. Then the rest of the stack is unchanged: EIN if you somehow skipped it, business checking in the LLC name, and a brokerage only if the work needs one. Desk list: After you form an LLC.

LLC annual report FAQ

What is Florida’s $400 annual-report late cliff?

Florida’s published LLC fee table lists the annual report at $138.75 on time and $538.75 if received after 1 May — a $400 late add-on. Sunbiz also flags administrative dissolution risk if the report is still missing by the third Friday in September. File on Sunbiz before 1 May; see How to form an LLC in Florida.

When is the first annual report due after formation?

Often the calendar year after formation — Georgia, Pennsylvania, Florida, and North Carolina are common examples — but anniversary-month states, California’s initial-then-biennial Statement of Information, New York’s biennial statement, and no-SOS-report states (typical Ohio or Arizona LLC) break that pattern. Confirm on the snapshot and your state’s formation guide, not a generic April guess.

Can I change my address or registered agent on the annual report?

Sometimes. Many states let you refresh principal-office or mailing addresses inside the annual report / Statement of Information. Registered-agent changes are sometimes the same filing and sometimes a separate instrument (Illinois will not change the agent on Form LLC-50.1). Process maps: Change LLC address and Change registered agent.

What if the LLC is already administratively dissolved?

Catch-up reports and a reinstatement / revive filing are usually required before the entity shows active again. Start with Bring an LLC into good standing and Reinstate an administratively dissolved LLC. Banks and counterparties may also ask for a certificate of good standing after status is restored.

What this page does not cover

• Every US state’s fee table as a substitute for the official portal. The linked state guides are the depth; confirm fees at filing time.
• Computing Texas franchise tax, California LLC fees above $800, or New York partnership-taxed IT-204-LL brackets.
• City business licenses, sales-tax permits, or professional board renewals.
• Voluntary dissolution, termination, or cancellation packets — see Dissolve or cancel an LLC.
• Reinstatement after administrative dissolution — see Reinstate an administratively dissolved or revoked LLC and Bring an LLC into good standing.
• Foreign qualification itself — see Foreign LLC and certificate of authority.