Guides / Compliance basics
LLC Annual Report Deadlines by State (2026)
Every state treats LLC compliance differently: some want a flat tax on a fixed date, some tie your deadline to the month you formed, some count from the end of your fiscal year, some only ask every second year, and a few ask for nothing at all. Here is a working reference for the 40 states and D.C. that EntiGuard tracks today.
Why "annual report" means something different in every state
Most states require LLCs to file a periodic report to stay in good standing, but the name, frequency and trigger date vary. Delaware doesn't call it an annual report at all: it charges a flat annual tax. Wyoming and Nevada tie the deadline to your formation month. New York and California only ask every second year. Arizona, Ohio, Missouri, South Carolina and New Mexico ask LLCs for no annual report (other obligations may still apply).
That inconsistency is why a portfolio of LLCs across several states is hard to track with one calendar reminder: you don't have one deadline, you have as many rules as you have states.
State-by-state reference
| State | What's due | When | Official source | We last read it |
|---|---|---|---|---|
| Alaska | Biennial Report | Every 2 years, before January 2: in even years if the LLC was formed in an even year, in odd years if it was formed in an odd year | AS 10.50.760 | Oct 7, 2026 |
| Arizona | No annual report for LLCs | — | azcc.gov | Oct 7, 2026 |
| Arkansas | Annual LLC Franchise Tax Report ($150) | On or before May 1, every year | sos.arkansas.gov (2026 form, PDF) | Oct 7, 2026 |
| California | Statement of Information (a separate $800 annual LLC tax goes to the Franchise Tax Board) | Every 2 years, by the end of your formation month (the filing window opens 6 months earlier) | leginfo.legislature.ca.gov | Oct 7, 2026 |
| Colorado | Periodic Report | Can be filed from 2 months before your periodic report month; due by the last day of the 2nd month after it. The tracker uses your formation month: your entity's Summary page at the Secretary of State shows the periodic report month | sos.state.co.us | Oct 7, 2026 |
| Connecticut | Annual Report | After January 1 and before April 1, every year (so by March 31) | Conn. Gen. Stat. § 34-247k | Oct 7, 2026 |
| Delaware | Annual LLC tax ($400) | June 1, every year | corp.delaware.gov | Oct 7, 2026 |
| District of Columbia | Biennial (two-year) Report | April 1: first in the year after the LLC was formed or registered, then every second year | code.dccouncil.gov | Oct 7, 2026 |
| Florida | Annual Report | January 1 to May 1, every year | leg.state.fl.us | Oct 7, 2026 |
| Georgia | Annual Registration | January 1 to April 1, every year | sos.ga.gov | Oct 7, 2026 |
| Hawaii | Annual Report | Last day of the calendar quarter the LLC was formed or registered in (no report in the year of registration) | cca.hawaii.gov/breg | Oct 7, 2026 |
| Illinois | Annual Report | Before the 1st of your formation month (by the last day of the month before it) | ilsos.gov | Not re-checked yet |
| Iowa | Biennial Report | January 1 to April 1 of odd-numbered years (2027, 2029) | sos.iowa.gov | Oct 7, 2026 |
| Kansas | Information Report (it replaced the annual report in 2024) | Every 2 years, by April 15: in even years if the LLC was formed in an even year, in odd years if it was formed in an odd year | sos.ks.gov | Oct 7, 2026 |
| Kentucky | Annual Report | January 1 to June 30, every year | sos.ky.gov | Oct 7, 2026 |
| Maine | Annual Report | January 1 to June 1, every year | legislature.maine.gov | Oct 7, 2026 |
| Maryland | Annual Report to the Department of Assessments and Taxation (with a Personal Property Tax Return if your LLC owes one) | On or before April 15, every year | businessexpress.maryland.gov | Oct 7, 2026 |
| Michigan | Annual Statement | February 15, every year (an LLC formed after September 30 skips the February 15 right after its formation) | michigan.gov | Oct 7, 2026 |
| Minnesota | Annual Renewal | Any time in the calendar year, by December 31 | Minn. Stat. 322C.0208 | Oct 7, 2026 |
| Mississippi | Annual Report | January 1 to April 15, every year | sos.ms.gov | Oct 7, 2026 |
| Missouri | No annual report for LLCs | — | sos.mo.gov | Not re-checked yet |
| Montana | Annual Report | April 15, every year (the state waives the fee for reports filed from January 1 to April 15) | sosmt.gov help center | Oct 7, 2026 |
| Nebraska | Biennial Report | By April 1 of odd-numbered years (2027, 2029), whatever year the LLC was formed | sos.nebraska.gov | Oct 7, 2026 |
| Nevada | Annual List + state business license | Last day of your formation month | nvsos.gov | Not re-checked yet |
| New Hampshire | Annual Report | By April 1, every year | sos.nh.gov | Oct 7, 2026 |
| New Jersey | Annual Report | Last day of your formation month | business.nj.gov | Oct 7, 2026 |
| New Mexico | No annual report for LLCs | — | businessportal.nm.gov | Not re-checked yet |
| New York | Biennial Statement | Every 2 years, during your formation month | dos.ny.gov | Oct 7, 2026 |
| North Carolina | Annual Report | April 15, every year | sosnc.gov | Oct 7, 2026 |
| North Dakota | Annual Report | November 15, every year (farming, ranching and livestock-farm LLCs: April 15) | sos.nd.gov | Oct 7, 2026 |
| Ohio | No annual report for LLCs | — | ohiosos.gov | Not re-checked yet |
| Pennsylvania | Annual Report ($7) | January 1 to September 30, every year, for LLCs (corporations and partnerships have other dates) | pa.gov/dos | Oct 7, 2026 |
| Rhode Island | Annual Report | February 1 to May 1, every year | sos.ri.gov | Oct 7, 2026 |
| South Carolina | No annual report for an LLC that is not taxed as a corporation (one taxed as a corporation files with the Department of Revenue) | — | dor.sc.gov | Oct 7, 2026 |
| Texas | Franchise tax report / Public Information Report | May 15, every year | comptroller.texas.gov | Oct 7, 2026 |
| Vermont | Annual Report | Within 3 months after your fiscal year ends (March 31 for a December year end) | sos.vermont.gov | Oct 7, 2026 |
| Virginia | Annual Registration Fee | Last day of your formation month | Va. Code § 13.1-1062 | Oct 7, 2026 |
| Washington | Annual Report | Last day of your formation month | sos.wa.gov | Oct 7, 2026 |
| West Virginia | Annual Report | January 1 to June 30, every year | sos.wv.gov | Oct 7, 2026 |
| Wisconsin | Annual Report | Last day of the calendar quarter the LLC was formed in. An out-of-state LLC registered in Wisconsin: March 31 | dfi.wi.gov | Oct 7, 2026 |
| Wyoming | Annual Report | The 1st of your formation month | sos.wyo.gov | Oct 7, 2026 |
The five deadline patterns, in plain English
1. A fixed calendar date
Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Maine, Maryland, Michigan, Minnesota, Mississippi, Montana, New Hampshire, North Carolina, North Dakota, Pennsylvania, Rhode Island, Texas and West Virginia use one date for every LLC in the state, whenever it was formed. Easy to remember, and easy to mix up with the dates of other states once you own entities in several of them: April 1, April 15, May 1, June 1 and June 30 are each some state's deadline.
2. Tied to your formation month
Wyoming, Nevada, Illinois, Colorado, Washington, Virginia and New Jersey set the deadline relative to the month you formed the LLC. Every entity in your portfolio can have a different date, even within one state. Colorado and Illinois add a twist: Illinois wants the report before your formation month begins, and Colorado's on-time window runs until the end of the second month after it. Wisconsin and Hawaii use the calendar quarter instead of the month: an LLC formed in May files by June 30.
3. Counted from the end of your fiscal year
Vermont doesn't look at the formation date: its report is due within three months after the fiscal year on record with the state ends. For an LLC on a calendar year that means March 31. For Vermont the tracker asks for the month your fiscal year ends instead of the formation month.
4. Every second year
California and New York only require a filing every two years, counted from the year the LLC was formed, in the formation month. Alaska and Kansas also count from the formation year, but on a fixed date: an LLC formed in an even year files in even years, one formed in an odd year in odd years. The District of Columbia counts from the formation year too, but starts one year after it: an LLC formed in 2026 files by April 1, 2027, then in 2029. To know which year is a filing year you need the formation year, which is why the tracker asks for it in these five places. Iowa and Nebraska are different again: every LLC files in odd-numbered years, whatever year it was formed.
5. No annual report at all
Arizona, Ohio, South Carolina, Missouri and New Mexico don't ask LLCs for an annual report (in South Carolina that holds for an LLC that is not taxed as a corporation). Don't read that as "no obligations": you may still owe a business license renewal, a tax filing, or a registered-agent fee depending on your entity.
States the tracker doesn't cover yet, and why
We add a state only when its rule can be read on the state's own pages and turned into a date without guessing. As of October 7, 2026 these are left out on purpose:
- Louisiana, Massachusetts, Oklahoma and Oregon set the due date on the exact anniversary day of the filing, not on a month (sources: La. R.S. 12:1308.1, mass.gov, Oklahoma Secretary of State, Oregon Secretary of State). The tracker asks for a month, not a day, so it would show the wrong date.
- South Dakota changes its rule on January 1, 2027: each entity will choose between its anniversary month and January 31 (SDCL 59-11-25). Which one applies can't be worked out from the formation date.
- Utah has a new statute in force since October 1, 2026 that makes the report due on the last day of the anniversary month unless the Division of Corporations sets a different period by rule (Utah Code § 16-1a-212). We could not confirm the Division's current practice, so we are waiting.
- Alabama has a Business Privilege Tax return instead of a report with one date: the Department of Revenue ties the due date to the start of the LLC's taxable year, and says no return is required when the tax comes to $100 or less. That depends on facts the tracker doesn't ask for.
- Idaho, Indiana and Tennessee: we have not yet been able to read the rule on the state's own pages ourselves, so we are not guessing.
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