Most states require that you file an annual report to keep company information current with the Secretary of State. Each state has different rules and regulations regarding the frequency and annual report filing location for your annual reports. That's why we compiled a chart containing the annual report due dates in all 50 states.
Annual Report Due Dates for All 50 States
Find your state below to see the annual report filing due dates specfific to your entity type.
| State | Where to File | Corp | LLC | LP | LLP | Due Date |
|---|---|---|---|---|---|---|
| AL | Department of Revenue | Annual | Annual | Annual | Annual | 2 1/2 Months after Fiscal Year-End |
| AK | Secretary of State | Biennial | Biennial | None | Biennial | Jan 2 (odd/even years) |
| AR | Secretary of State | Franchise Tax Report | Franchise Tax Report | Annual | Annual | May 1 |
| AZ | Secretary of State or ACC | Annual | None | 1/1 - 4/30 | Annual | Anniversary |
| CA | Secretary of State | Annual | Biennial | None | Annual | Anniversary |
| CO | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
| CT | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
| DE | Secretary of State | Annual (March 1) | Annual (June 1) | Annual (June 1) | Annual (June 1) | Varies |
| DC | Dept. of Consumer and Regulatory Affairs | Biennial (April 1) | Biennial (April 1) | Biennial (April 1) | Biennial (April 1) | Varies |
| FL | Secretary of State | Annual | Annual | Annual | Annual | May 1 |
| GA | Secretary of State | Annual | Annual | Annual | Annual | April 1 |
| HI | Dept. of Commerce and Consumer Affairs | Annual | Annual | Annual | Annual | Anniversary End of Quarter |
| ID | Secretary of State | Biennial | Biennial | None | Biennial 11/30 | Varies |
| IL | Secretary of State | Annual | Annual | Biennial | Annual | Anniversary |
| IN | Secretary of State | Biennial | Biennial | None | None | Anniversary |
| IA | Secretary of State | Biennial (even years) | Biennial (odd years) | Biennial (odd years) | None | April 1 |
| KS | Secretary of State | Annual | Annual | Annual | Annual | 15th day of 4th month after FYE |
| KY | Secretary of State | Annual ( June 30) | Annual ( June 30) | Annual ( June 30) | Anniversary | Varies |
| LA | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
| ME | Secretary of State | Annual | Annual | Annual | Annual | June 1 |
| MD | Dept. of Assessment and Taxation | Annual | Annual | Annual | Annual | April 15 |
| MA | Secretary of State | Annual (within 15 days of FYE) | Annual | Annual | Annual | Varies |
| MI | Secretary of State | Annual (May 15) | Annual (February 15) | None | None | None |
| MN | Secretary of State | Annual | Annual | None | Annual | December 31 |
| MS | Secretary of State | Annual | Annual | None | None | April 1 |
| MO | Secretary of State | None | Annual | Annual | Annual | Anniversary |
| MT | Secretary of State | Annual (before April 15) | Annual (before April 15) | Renewal Filing (every 5 years based on anniversary) | Renewal Filing (every 5 years based on anniversary) | April 15 |
| NE | Secretary of State | Biennial (March 1 - Even Years) | Annual (April 1 - Odd Years) | None | Annual (April 1) | Varies |
| NV | Secretary of State | Annual List | Annual List | Annual List | Annual List | Anniversary |
| NJ | Secretary of State | Annual | Annual | Annual | Annual | 15th day after 4th month following FYE Anniversary |
| NM | Secretary of State | Biennial | None | None | Annual (April 1) | 15th day before 3rd month after FYE |
| NY | Secretary of State | Biennial | Biennial | None | Every 5 Years | Anniversary |
| NC | Secretary of State | Annual (Anniversary) | Annual (April 15) | None | Annual (April 15) | Varies |
| ND | Secretary of State | Annual (Domestic: Aug 1) (Foreign: May 15) | Annual (November 15th) | Annual (April 1) | Annual (April 1) | Varies |
| OH | Treasurer of State | None | None | None | Biennial (July 31) | July 31 |
| OK | State Tax Commission | Annual Certificate (Foreign files on anniversary) | Annual Certificate | Annual Certificate | None | July 1 |
| OR | State Tax Commission | Annual | Annual | Annual | Annual | Anniversary |
| PA | State Tax Commission | Decennial | Decennial | Decennial | Decennial | Anniversary |
| RI | State Tax Commission | Annual (March 1) | Annual (Nov 1) | None | None | Varies |
| SC | Department of Revenue or Secretary of State | Annual (DOR - 15th day of 3rd month after FYE) | None | None | Annual Renewal (SOS -Anniversary) | Varies |
| SD | Secretary of State | Annual (Anniversary) | Annual (first day of the 2nd month following the anniversary) | None | Annual (Anniversary) | Varies |
| TN | Secretary of State | Annual | Annual | None | Annual | First day of the fourth month following FYE |
| TX | Franchise Tax Dept. | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | May 15th |
| UT | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
| VT | Secretary of State | Annual (March 15) | Annual (March 15) | Annual (April 1) | Annual | Varies |
| VA | State Corporation Commission | Annual | Annual (Sept 1) | None | Annual (Sept 1) | Anniversary |
| WA | Department of Licensing | Annual | Annual | Every 5 Years | Annual | Anniversary |
| WV | State Tax Commissioner | Annual | Annual | Annual | Annual | June 30 |
| WI | Department of Financial Institutions | Annual (see below) | Annual (see below) | None | None | Varies |
| WY | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
What is an Annual Report?
An annual report is a comprehensive document that provides an overview of a company's financial performance, operations, and key activities over the past year. Typically required by state authorities, this report offers shareholders, stakeholders, and regulatory bodies insight into the business's status and overall health. Annual reports usually include information on revenue, profits, losses, and any significant business developments. For businesses, submitting an annual report is an important part of staying compliant with legal and financial regulations and keeping all business records up to date.
Why Are Annual Reports Important?
Annual reports are important because they help maintain transparency between a business and its stakeholders. They provide valuable insights into the company's financial health, management decisions, and growth potential, ensuring that stakeholders stay informed and confident in the business's direction. Filing an annual report also fulfills legal obligations, helping businesses stay in good standing with the state.
How can I find the annual report filing due date for my business?
Filing an annual report is required in most states to maintain good standing. Reports can be filed at a predetermined date or at or before the anniversary of the formation of your company. It’s important to know your state’s filing requirements.
At My Corporation, we have compiled a chart of the annual report due dates for all 50 states based on the business type. This information can also be found in the Secretary of State registry online. Failure to file an annual report on time can subject your business to suspension or dissolution, as well as penalties and late fees by the state.
Can I request an extension for my annual report due date?
Each state has its own rules and regulations on filing extensions for annual reports, but not every state may offer an extension. Check the entity that registers your business, such as the Secretary of State office for details on extensions for that state.
If there is an extension available, make sure to note the extension filing deadline and eligibility requirements. Some states will only allow extensions for extenuating circumstances and hardships that prevent you from filing on the deadline. Seeking legal advice when considering an extension is also advisable to ensure your company complies will all regulations and policies.
What information is required in an annual report?
Information on an annual report can vary from state to state, but generally, it is similar for all states. The type of business will determine the complexity of the report. General information required on every report is the name of the business, address of registered agents, business address, the purpose of the business, and name and address of members and directors. In addition, a report may also require the following information:
- Highlight annual activities and performance
- CEO’s letter to the shareholders
- Management’s discussion and analysis (MD&A) which analyzes the company’s performance
- Financial statements
- Supporting notes, photos, and graphics
- Auditor’s report
- Summary of Financial reports
What is the penalty for failing to file an annual report?
Failing to file an annual report if it’s required by the state where your business is registered, can result in penalties that differ for each state. These penalties vary by state, the type of business, and even the length of the delay. Based on regulations, the business can face the following penalties for failing to file an annual report:
- Late fees, which can vary based on the type of business and length of delay
- Negative impact on your company’s rating and standing
- Suspension or involuntary dissolution of your company
- Restrictions on the ability to apply for funding, permits, resources
- Legal actions
