Annual Report Due Dates by State in 2026

What is an annual report?

An annual report is a routine filing that businesses submit to the state each year to confirm that their registration information is current. Despite the name, it has nothing to do with financial performance. States use these filings to keep track of a company's registered agent, principal address, and officers or managers, not its revenue or balance sheet.

The filing goes by different names depending on the state. California calls it a Statement of Information. Texas bundles it into the Public Information Report, which is filed alongside the franchise tax return. Colorado uses the term Periodic Report. Indiana calls it a Business Entity Report. Whatever the name, the purpose is the same: confirming your business is still active and that the state has an accurate way to reach you.

Annual reports are separate from tax returns and financial statements. Filing one does not satisfy your state income tax or franchise tax obligations, and paying your taxes does not substitute for the annual report. Both are required, and they are usually filed with different agencies on different schedules.

Most states require this filing every year, though Alaska, Indiana, Iowa, Nebraska, and Vermont (for LLCs) require it every two years instead. A handful of states require no filing at all.

Annual report due dates

The table below covers annual report requirements for all 50 states, including filing type, due date, fee, and penalty for both corporations and LLCs. It also notes how requirements differ for foreign entities, meaning businesses formed in one state but registered to operate in another.

Frequently asked questions

When are annual reports due?

Due dates vary by state. Some states set a fixed calendar deadline: Florida's is May 1, Georgia's is April 1, and Michigan's is May 15 for corporations and February 15 for LLCs. Others tie the due date to the anniversary of the month the business was originally registered, meaning each entity has its own individual deadline. Colorado, Nevada, Washington, and Wyoming all use anniversary-based deadlines. A few states, including Iowa and Nebraska, require reports every two years rather than annually. Check the table above to find the specific due date for your state and entity type.

What are other names for annual reports?

The filing is known by many names across different states. Common alternatives include Statement of Information (California), Biennial Report (Alaska, Indiana, Iowa, Nebraska), Periodic Report (Colorado), Business Entity Report (Indiana), Annual Registration (Georgia), Annual List of Officers (Nevada), Annual Certificate (Oklahoma), Public Information Report (Texas), Biennial Statement (New York, for LLCs), and Annual Renewal (Minnesota, Utah). In every case, the underlying purpose is the same: keeping your business registration current with the state.

How much does it cost to file an annual report?

Filing fees range from $0 in states like Idaho, Minnesota, Mississippi, and Ohio to over $500 in Massachusetts, where LLCs pay $500 per year. Most states charge somewhere between $20 and $150 for a standard filing. Some states charge more for foreign entities than domestic ones: Maine charges $85 for domestic businesses but $150 for foreign ones, and Nebraska charges domestic LLCs $13 but foreign LLCs $52. Nevada bundles the annual report with a mandatory $200 state business license fee, bringing the total to $350. Always check the current fee schedule for your state before filing, as amounts can change.

What are the penalties for not filing an annual report?

Penalties vary by state but tend to escalate the longer a filing goes unaddressed. Most states start with a late fee: Florida charges $400, Nevada charges $150, and Arkansas adds $25 plus 10% annual interest. Beyond fees, the business loses its good standing status, which can prevent it from obtaining a certificate of good standing, taking out loans, or registering to operate in other states. If the filing remains overdue long enough, the state will administratively dissolve the business, stripping it of its legal protections and ability to operate. Reinstatement is possible in most states but typically costs more than the original filing would have. Georgia charges a $250 reinstatement fee plus $50 for every year missed.