Filing accurately and on time is critical

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 own rules, and the rules may differ based on entity type. The following chart highlights the frequency and due dates for these state annual reports for five entity types.

*Information current as of August 1, 2019. Please contact your CT Corporation representative for more current information.

  • Alabama
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    For corporations with a fiscal year other than June 30

    15th day of the 4th month after the beginning of the taxable year.

    For corporations with a fiscal year of June 30

    15th day of the 3rd month after the beginning of the taxable year.

    Note: Schedule AL-CAR filed with Business Privilege Tax Return is accepted in lieu of a separate Annual Report

    LLCs filing form CPT

    Due date is no later than the 15th day of the 4th month (April 15th for calendar year LLCs) after the beginning of the LLC's taxable year.

    LLCs filing form PPT

    Due date is no later than the 15th day of the 3rd month (March 15th for calendar year LLCs) after the beginning of the LLC's taxable year.

    Note: LLCs elected to be taxed as corporations follow corporation rules.

    No later than the 15th day of 3rd month after the beginning of the taxable year. Thus, for a calendar year taxpayer the return is due March 15th.

    No later than the 15th day of the 3rd month after the beginning of the taxable year. Thus, for a calendar year taxpayer the filing is due March 15th.

    No statutory provision.

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Alaska
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    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

    No statutory provision.

    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

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Arizona
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    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

    No statutory provision.

    Between January 1 and April 30

    No statutory provision.

    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

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

    Corporation

    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.

    LLC

    No statutory provision.

    LLP

    Between January 1 and April 30.

    LP

    No statutory provision.

    Non-profit

    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.

  • Arkansas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 1

    May 1

    May 1

    May 1

    May 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • California
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    All Corporations

    Anniversary:

    End of Month

    For Publicly Traded Corporations

    Corporate Disclosure Statement

    150 Days following Fiscal Year End

    Biennially

    Anniversary:

    End of Month

    No statutory provision.

    No statutory provision.

    Domestic

    Biennially

    Anniversary:

    End of Month

    Foreign

    Annually

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Colorado
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    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

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Connecticut
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    Last business day of month

    Anniversary:

    Between January 1st and March 31st

    Anniversary:

    Last business day of month

    Anniversary:

    On or before anniversary date

    Anniversary:

    Last business day of month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Delaware
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Domestic

    March 1

    Foreign

    June 30

    June 1

    June 1

    June 1

    Domestic

    March 1

    Foreign

    June 30

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • District of Columbia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    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.

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Florida
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 1

    May 1

    May 1

    May 1

    May 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Georgia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 1

    April 1

    April 1

    April 1

    April 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Hawaii
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Quarter

    Anniversary:

    End of Quarter

    Anniversary:

    End of Quarter

    Anniversary:

    End of Quarter

    Anniversary:

    End of Quarter

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Idaho
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Illinois
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    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

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Indiana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    No statutory provision.

    No statutory provision.

    Biennially

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Iowa
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    April 1

    Even-numbered years

    Biennially

    April 1

    Odd-numbered years

    No statutory provision.

    Biennially

    April 1

    Odd-numbered years

    Biennially

    April 1

    Odd-numbered years

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Kansas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15*

    April 15*

    April 15*

    April 15*

    June 15*

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Kentucky
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 30

    June 30

    June 30

    June 30

    June 30

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Louisiana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Renewal

    Anniversary:

    Before anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Maine
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 1

    June 1

    June 1

    June 1

    June 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Maryland
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15

    April 15

    April 15

    April 15

    April 15

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Massachusetts
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    March 15*

    Tax Disclosure Report

    March 1

    Anniversary:

    On anniversary date

    Last day of February

    Anniversary:

    On anniversary date

    Domestic

    November 1

    Foreign

    March 15*

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Michigan
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 15

    February 15

    Renewal

    Anniversary:

    Before anniversary date

    No statutory provision.

    October 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Minnesota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    December 31

    December 31

    December 31

    December 31

    December 31

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Missouri
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Corporations organized or qualified on or After July 1, 2003

    Anniversary:

    End of Month**

    Corporations organized or qualified prior to July 1, 2003

    Last day of month indicated on last annual registration report**

    No statutory provision.

    Renewal

    Anniversary:

    Before anniversary date

    No statutory provision.

    August 31**

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Montana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15

    April 15

    Quinquennially

    Renewal

    Anniversary:

    Every 5 years, before Anniversary Date

    Quinquennially

    Anniversary:

    Every 5 years, before Anniversary Date

    April 15

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Nebraska
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    March 1

    Even-numbered years

    Biennially

    April 1

    Odd-numbered years

    April 1

    No statutory provision.

    Biennially

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Nevada
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • New Hampshire
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 1

    April 1

    April 1

    No statutory provision.

    Quinquennially

    Once every five (5) years

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • New Jersey
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • New Mexico
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    March 15*

    No statutory provision.

    April 1

    No statutory provision.

    Calendar year

    May 15

    Fiscal year:

    15th day of 5th month following close of tax year*

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • New York
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    Quinquennially

    Renewal

    Anniversary:

    Every 5 years, before Anniversary Date.

    No statutory provision.

    No statutory provision.

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • North Carolina
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15*

    April 15

    April 15*

    No statutory provision.

    No statutory provision.

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • North Dakota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Domestic

    August 1

    Foreign

    May 15

    November 15

    April 1

    April 1

    February 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Ohio
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    No statutory provision.

    No statutory provision.

    UPA

    Biennially

    July 1

    Odd-numbered Years

    UPL

    Biennially

    July 31

    Odd-numbered Years

    No statutory provision.

    Quinquennially

    Once every five (5) years

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Oklahoma
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    All Corporations

    July 1**

    Foreign Corporations

    Annual Certificate Of Capital Invested In The State

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    No statutory provision.

    Anniversary:

    On anniversary date

    July 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Oregon
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Pennsylvania
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15*

    No statutory provision.

    April 15

    No statutory provision.

    April 30

    Only if information has changed. 

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Rhode Island
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    March 1

    November 1

    Renewal

    Domestic LLPs

    Anniversary:

    Before anniversary date

    Foreign LLPs

    Biennially

    Anniversary:

    Before anniversary date

    No statutory provision.

    June 30

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • South Carolina
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15th*

    No statutory provision.

    Renewal

    Anniversary:

    Before anniversary date

    No statutory provision.

    No statutory provision.

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • South Dakota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    Before the first day of the second month following the anniversary month

    Anniversary:

    End of Month

    No statutory provision.

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Tennessee
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 1*

    April 1*

    Domestic LLPs

    April 1*

    Renewal

    Anniversary:

    Before anniversary date

    Foreign LLPs

    Renewal

    Biennially

    Anniversary:

    Before anniversary date

    No statutory provision.

    April 1*

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Texas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 15

    May 15

    Domestic LLPs

    Franchise Tax Report due June 1

    Foreign LLPs

    Renewal

    Anniversary:

    Before anniversary date

    Franchise Tax Report – Domestic & Foreign LLPs

    May 15

    Quadrennially

    Within 30 days after notice from Secretary of State

    Franchise Tax Report – Domestic & Foreign LP

    May 15

    Quadrennially

    No more often than every four (4) years if requested by Secretary of State

     

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Utah
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Anniversary:

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Anniversary:

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Anniversary:

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Anniversary:

    Due on or before the last day of the month of the anniversary date of formation or qualification

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Vermont
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    March 15*

    March 30*

    April 1

    No statutory provision.

    April 1

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Virginia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    July 1

    October 1

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Washington
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • West Virginia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 30

    June 30

    June 30

    June 30

    June 30

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Wisconsin
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Domestic Corporations

    Anniversary:

    End of Quarter

    Foreign Corporations

    March 31

    Domestic LLCs

    Anniversary:

    End of Quarter

    Foreign LLCs

    March 31

    Domestic LLCs

    Anniversary:

    End of Quarter

    Foreign LLCs

    March 31

    No statutory provision.

    Domestic Corporations

    Anniversary:

    End of Quarter

    Foreign Corporations

    March 31

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

  • Wyoming
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    First of Month

    Anniversary:

    First of Month

    Anniversary:

    First of Month

    Anniversary:

    First of Month

    Anniversary:

    First of Month

    • All reports are due on an annual basis, unless otherwise indicated
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
    • Limited Liability Partnerships may owe an annual report, a registration renewal or both. States with renewal requirements are designated as Renewal in the chart below.
    • This chart is intended as general guidance. It is not legal advice.

    * 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.

Frequently asked questions:

What is the purpose of annual reports?

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. An Annual Report provides updated information on the business. Many details for a business can change in the course of a year. The business may have moved locations. Management of the business might have changed. The annual report provides states with a means for keeping updated information on businesses.

How will I know my filing is correct when regulations change?

Our in-house legal team tracks legislative and regulatory changes, so you can be sure that every filing is accurate.

Additional annual report FAQs

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