LLC Annual Report 2026: Deadlines, Fees & Rules in All 50 States

An “LLC annual report” is a useful search term, but it is not a single national filing. Some states require an annual report, others use a biennial statement, periodic report, annual registration, renewal or annual fee. A few states have no standard periodic business-entity report for a domestic LLC at all.

That distinction matters in 2026. Pennsylvania now has an annual report instead of the old decennial system, Delaware LLCs pay a $400 annual tax but file no annual report, Virginia LLCs pay an annual registration fee rather than submitting an annual report, and Texas can require information reporting even when the LLC is below the franchise-tax no-tax-due threshold.

An LLC annual report is not one national filing type

An LLC annual report is not one national filing type. Treating every recurring state obligation as the same document creates factual errors because the legal function, agency, data requested and payment model can be completely different.

For the rest of the post-formation workflow, use our LLC post-formation checklist. This page focuses only on recurring state entity/compliance filings and payments.

LLC Annual Reports and Recurring State Filings

The matrix below uses the actual state model instead of forcing every row into an “annual report” box. Links to official state agencies are provided for each requirement. Always reopen the linked agency before filing because fees and portals can change.

Alabama through California

Colorado through Georgia

Hawaii through Iowa

Kansas through Maryland

Massachusetts through Missouri

Montana through New Jersey

New Mexico through Ohio

Oklahoma through South Carolina

South Dakota through Vermont

Virginia through Wyoming

What information does an LLC periodic filing contain?

There is no “required in every state” field list. Some filings update company information, others are primarily a renewal, and some recurring obligations are payments rather than information forms.

Information-update filings

California's Statement of Information and New York's Biennial Statement are examples of entity-information filings, but they do not prove that every state asks for the same member, manager, EIN, business-purpose or financial fields. New York's Department of State uses its own entity ID and biennial filing workflow.

Payment-focused obligations

Virginia LLCs pay a $50 annual registration fee to the State Corporation Commission. Delaware LLCs pay a $400 annual tax to the Division of Corporations and do not file an annual report. Those obligations should never be presented as the same form with the same data fields.

Tax and ownership-information systems

Texas is another counterexample. For the 2026 report year, the no-tax-due threshold is $2.65 million. An entity at or below that threshold does not file a No Tax Due Report, but the Comptroller says a Public Information Report or Ownership Information Report can still be required. That is not a generic Secretary-of-State annual report.

How to file the correct LLC compliance obligation

A reliable workflow starts with the agency, not with a Google search for “annual report form.” Use the official source in the 50-state matrix and identify what your state actually calls the obligation.

If a registered agent, address or management change must be filed separately rather than through the periodic filing, review the state's amendment procedure. Our registered agent guide explains why keeping the agent record current is a separate compliance duty.

What happens if an LLC annual report or renewal is late?

There is no national sequence of “late fee tomorrow, loss of good standing next week, administrative dissolution next month.” Each state has its own statutory and administrative path.

Some states impose a date-triggered penalty

Florida adds a $400 late fee after the May 1 annual-report deadline. Rhode Island's current LLC schedule adds a $25 late penalty from June 1. Delaware uses a different system entirely: failure to pay the annual LLC tax produces a $200 penalty plus monthly interest rather than an “annual report late fee.”

Other states allow a delinquency or cure period

New York expressly allows an overdue Biennial Statement to be filed later. Virginia's annual registration fee follows a specific assessment, due-date and cancellation timeline. Those are not the same consequences as Florida's annual-report penalty.

Administrative dissolution does not automatically erase limited liability

If an entity is already dissolved or cancelled, use the state reinstatement rules before assuming you can simply file the missing report. For voluntary closure rather than reinstatement, see our guide to dissolving an LLC.

California LLC Compliance: Statement, Tax and LLC Fee

California is one of the clearest examples of why a single “annual report cost” is misleading.

California LLC fee bands

The old wording “over $250,000 in gross receipts” is too broad. The FTB bases the fee on total income from sources derived from or attributable to California. Keep that tax concept separate from the $20 biennial Statement of Information.

Four states that show why the filing model matters

Delaware: $400 annual tax, no LLC annual report

Domestic and foreign Delaware LLCs pay a $400 yearly tax on or before June 1. The Division of Corporations explicitly says LLCs do not file an Annual Franchise Tax Report. This is a payment obligation, not an information-update annual report.

Texas: threshold and information reporting are separate

For 2026, Texas lists a $2.65 million no-tax-due threshold. Entities at or below the threshold are not required to file a No Tax Due Report, but the Comptroller still requires the applicable Public Information Report or Ownership Information Report. Do not turn that into a generic “annual report to the Secretary of State.”

Virginia: annual registration fee, not an annual report

A Virginia LLC pays a $50 annual registration fee to the State Corporation Commission. The due date is the last day of the LLC's formation/registration month, with a state-defined cancellation window after the due date. The recurring obligation is a fee assessment, not a standard annual report.

Alabama: no standard SOS annual report for an LLC

The current LLC model does not use the old “March 1 annual report + $100” framing. Alabama tax obligations are a separate question and should not be relabeled as a Secretary-of-State annual report.

Build a compliance calendar around the real obligation

A useful calendar records the filing type, agency, opening window, due date, amount, filing channel and consequence separately. That prevents the two most common errors: using an old state fee and assuming an anniversary rule where the state actually uses a fixed date.

Also keep company governance records separate from public filings. Your operating agreement is an internal governance document, not an annual report, and it generally should not be uploaded merely because a recurring state filing is due.

For the full compliance framework, return to the LLC Guide hub.

LLC annual report FAQ

Filing type and deadlines

Late filings, tax and California