Almost every state requires annual reporting to keep track of LLCs and corporations operating within its borders. While the forms typically call for basic information, they can be time-consuming and cryptic, especially if you do business in multiple states.
Annual Report due dates by state and entity type
If you form a business entity with the state, you may be required to file periodic reports on the status of your entity to preserve your good standing and state registration. Each state has its rules, which may differ based on entity type. The following chart highlights the five entity types' frequency and due dates for these state annual reports. Please refer to notes for additional information about this annual report due date chart.
The information is current as of December 2, 2024. For more current information, please contact your CT Corporation representative.
As of October 1, 2024, Corporations do not need to file annual reports in Alabama.
Frequency: Annually
15th day of the third month after the beginning of the taxable year
Frequency: Annually
15th day of the third month after the beginning of the taxable year
Frequency: Annually
15th day of the third month after the beginning of the taxable year
Annual reports are not required for non-profits.
Biennially
Before January 2
Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years
Biennially
Before January 2
Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years
Biennially
Before January 2
Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years
Annual reports are not required for LPs.
Biennially
Before July 2
Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years
Corporations incorporated/qualified on or after July 1, 1997
On the anniversary of the corporation's incorporation or qualification
Corporations incorporated/qualified prior to July 1, 1997
Date assigned by Arizona Corporation Commission
Annual reports are not required for LLCs.
Between January 1 and April 30
Annual reports are not required for LPs.
Corporations incorporated/qualified on or after July 1, 1997
On the anniversary of the corporation's incorporation or qualification
Corporations incorporated/qualified prior to July 1, 1997
Date assigned by Arizona Corporation Commission
May 1
May 1
August 1
August 1
August 1
Frequency: Annually
During six-month period ending on last day of anniversary month
Frequency: Biennially
During six-month period ending on last day of anniversary month
Annual reports are not required for LLPs.
Annual reports are not required for LPs.
Frequency:
Domestic: Biennially
Foreign: Annually
During six-month period ending on last day of anniversary month
Anniversary:
End of second calendar month following anniversary month
Anniversary:
End of second calendar month following anniversary month
Anniversary:
End of second calendar month following anniversary month
Anniversary:
End of second calendar month following anniversary month
Anniversary:
End of second calendar month following anniversary month
Domestic entity:
Based on the date that the Organization & First Report was filed:
(i) If filed on or after January 1, 2020, Annual Reports are due on the anniversary date of the filing of the Organization & First Report; or
(ii) If filed before January 1, 2020, subsequent Annual Reports are due on or before the anniversary date of incorporation.
Foreign entity:
Due annually, on or before the anniversary date of qualification.
Anniversary:
Between January 1st and March 31st
Due on or before the anniversary date of formation or registration
Anniversary:
On or before anniversary date
Domestic entity:
Based on the date that the Organization & First Report was filed:
(i) If filed on or after January 1, 2020, Annual Reports are due on the anniversary date of the filing of the Organization & First Report; or
(ii) If filed before January 1, 2020, subsequent Annual Reports are due on or before the last day of the anniversary month of incorporation.
Foreign entity:
Due annually, on or before the anniversary date of qualification.
Frequency: Annually
Domestic: March 1
Foreign: June 30
June 1
June 1
June 1
Frequency: Annually
Domestic: March 1
Foreign: June 30
Biennially
April 1
Begins the year after incorporation or qualification and then each second year thereafter.
Biennially
April 1
Begins the year after incorporation or qualification and then each second year thereafter.
Biennially
April 1
Begins the year after incorporation or qualification and then each second year thereafter.
Biennially
April 1
Begins the year after incorporation or qualification and then each second year thereafter.
Biennially
April 1
Begins the year after incorporation or qualification and then each second year thereafter.
May 1
May 1
May 1
May 1
May 1
April 1
April 1
April 1
April 1
April 1
Anniversary:
Due the last day of the quarter that anniversary month falls
Anniversary:
Due the last day of the quarter that anniversary month falls
Anniversary:
Due the last day of the quarter that anniversary month falls
Anniversary:
Due the last day of the quarter that anniversary month falls
Anniversary:
Due the last day of the quarter that anniversary month falls
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
Last day of month preceding anniversary month
Anniversary:
Last day of month preceding anniversary month
Renewal
Anniversary:
Last day of month preceding anniversary month
Anniversary:
Last day of month preceding anniversary month
Anniversary:
Last day of month preceding anniversary month
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Biennially
April 1
Even-numbered years
Biennially
April 1
Odd-numbered years
Not required for LLPs.
Biennially
April 1
Odd-numbered years
Biennially
April 1
Odd-numbered years
April 15
April 15
April 15
April 15
June 15
June 30
June 30
June 30
June 30
June 30
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Frequency: Annually
Domestic: File for renewal on anniversary date
Foreign: No statutory provision
Anniversary:
On anniversary date
Anniversary:
On anniversary date
June 1
June 1
June 1
June 1
June 1
April 15
April 15
April 15
April 15
April 15
Annually
Two and one-half months after close of fiscal year
Anniversary:
On anniversary date
Last day of February
Anniversary:
On anniversary date
Annually
November 1
May 15
February 15
LLCs formed after September 30 need not file by February 15 of the following year.
Renewal
On anniversary date.
Not required for LPs.
October 1
December 31
December 31
December 31
December 31
December 31
Frequency: Annually
Due: April 15
Frequency: Annually
Due: April 15
Not required for LLPs.
Not required for LPs.
Frequency: Quinquennially
As requested but not more than every five years
Annually
Corporations organized or qualified on or After July 1, 2003
End of anniversary month**
Corporations organized or qualified prior to July 1, 2003
Last day of month indicated on last annual registration report**
Biennially
Corporations may also elect to file the Corporation Registration Report on a biennial basis. /em>
Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years **
Not required for LLCs.
Renewal
Anniversary date
Not required for LPs.
Annually
August 31**
Biennially
Non-profit corporations may also elect to file on a biennial basis. Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years **
Annually
April 15
Annually
April 15
Quinquennially
Within a 90-day period prior to expiration date of the registration.
Quinquennially
Before anniversary date
Annually
April 15
Biennially
March 1
Even-numbered years
Biennially
April 1
Odd-numbered years
April 1
Not required for LPs.
Biennially
April 1
Odd-numbered years
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
April 1
April 1
April 1
Not required for LPs.
Quinquennially
Once every five (5) years
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Biennially
Before 15th day of fourth month of fiscal year.
Note: If NMPRC number ends in an even digit, file in even-numbered years; if NMPRC number ends with odd digit, file in odd-numbered years.
Not required for LLCs.
April 1
Not required for LPs.
Calendar year
May 15
Fiscal year:
15th day of 5th month following close of tax year*
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Not required for LLPs.
Not required for LPs.
No statutory provision.
April 15*
April 15
April 15*
Not required for LPs.
Not required for non-profits.
Domestic
August 1
Foreign
May 15
November 15
March 31
March 31
February 1
Not required.
Not required.
Biennially
July 1
Odd-numbered Years
Not required.
Quinquennially
Once every five (5) years
July 1
Anniversary:
On anniversary date
Not required.
Anniversary:
On anniversary date
July 1
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
April 15
Fiscal Year: On or before the 30th day after federal due dates for fiscal year
September 30th
April 15
Not required.
April 30
Only if information has changed.
May 1
May 1
May 1
May 1
April 15th*
Not required.
No statutory provision.
Not required.
Not required.
Anniversary:
First day of the anniversary month
Anniversary:
First day of the anniversary month
Anniversary:
End of the anniversary month
Not required.
Anniversary:
First day of the anniversary month
Annually
First day of the 4th month following close of fiscal year.
Annually
First day of the 4th month following close of fiscal year.
Annually
First day of the 4th month following close of fiscal year.
Those governed by the Revised Uniform Limited Partnership Act:
Not required.
Those governed by the Uniform Limited Partnership Act of 2017:
On or before the 1st day of the 4th month following the close of LP's fiscal year.
Annually
First day of the 4th month following close of fiscal year.
May 15
May 15
Domestic LLPs
Franchise Tax Report due May 15;
Annual Report due June 1
Foreign LLPs
Franchise Tax Report due May 15;
Renewal due on anniversary date
Annually
Franchise Tax Report due May 15
Periodic report may be required within 30 days after notice.
Note: Report may not be required more than once every 4 years.
Not required to file report unless first contacted by the Texas Secretary of State
Note: Report may not be required more than once every 4 years.
Annually
Due on or before the last day of the month of the anniversary date of formation or qualification
Annually
Due on or before the last day of the month of the anniversary date of formation or qualification
Annually
Due on or before the last day of the month of the anniversary date of formation or qualification
Annually
Due on or before the last day of the month of the anniversary date of formation or qualification
Annually
Due on or before the last day of the month of the anniversary date of formation or qualification
March 15*
March 15*
April 1
Not required.
April 1
Annually
Last day of anniversary month
Annually
Last day of anniversary month
July 1
October 1
Annually
Last day of anniversary month
Annually
Last day of anniversary month
Annually
Last day of anniversary month
Annually
Last day of anniversary month
Annually
Last day of anniversary month
Annually
Last day of anniversary month
June 30
June 30
June 30
June 30
June 30
Annually
Domestic Corporations
End of quarter, based on anniversary date.
Foreign Corporations
During first calendar quarter of each year.
Annually
Domestic LLCs
End of quarter, based on the anniversary date.
Foreign LLCs
During the first calendar quarter of each year.
Annually
Domestic LLPs
End of quarter, based on anniversary date.
Foreign LLPs
During first calendar quarter of each year.
Annually
Domestic LPs
End of quarter, based on the anniversary date.
Foreign LPs
During the first calendar quarter of each year.
Annually
Domestic
End of quarter, based on anniversary date.
Foreign
During first calendar quarter of each year.
Annually
On or before first day of anniversary month
Annually
On or before first day of anniversary month
Annually
On or before first day of anniversary month
Annually
On or before first day of anniversary month
Annually
On or before first day of anniversary month
Not all states have annual reports. Some have biennial reports (due every other year) instead. Whether annual or biennial, the primary purpose of a company’s annual report remains the same: to provide updated information on the business. Many details about a business can change in the course of a year. The business may have moved locations or changed management. The annual report provides states with a means of keeping updated information on businesses.
Our in-house legal team tracks legislative and regulatory changes so you can be sure that every filing is accurate.
Additional annual report FAQs.
* Entities operating on a fiscal year basis other than a calendar year may have a different due date.
** This state allows certain business entities to select their own due date.
