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, 2022. Please contact your CT Corporation representative for more current information.
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
Frequency: Annually
For LLCs filing Form CPT: March 15
For LLCs filing Form PPT: March 15
LLCs elected to be taxed as Corporations, follow Corporation rules.
Frequency: Annually
March 15
Frequency: Annually
March 15
No statutory provision.
* 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.
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
* 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.
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
* 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.
May 1
May 1
April 1
May 1
August 1
* 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.
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
* 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.
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
* 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.
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
* 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.
Domestic
March 1
Foreign
June 30
June 1
June 1
June 1
Domestic
March 1
Foreign
June 30
* 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.
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.
* 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.
May 1
May 1
May 1
May 1
May 1
* 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.
April 1
April 1
April 1
April 1
April 1
* 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.
Anniversary:
End of Quarter
Anniversary:
End of Quarter
Anniversary:
End of Quarter
Anniversary:
End of Quarter
Anniversary:
End of Quarter
* 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.
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
* 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.
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
* 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.
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
* 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.
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
* 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.
April 15*
April 15*
April 15*
April 15*
June 15*
* 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.
June 30
June 30
June 30
June 30
June 30
* 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.
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Renewal
Anniversary:
Before anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
* 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.
June 1
June 1
June 1
June 1
June 1
* 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.
April 15
April 15
April 15
April 15
April 15
* 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.
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
* 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.
May 15
February 15
LLCs formed after September 30 need not file by February 15 of the following year.
No statutory provision.
No statutory provision.
October 1
* 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.
December 31
December 31
December 31
December 31
December 31
* 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.
Frequency: Annually
Due: April 15
Frequency: Annually
Due: April 15
No statutory provision.
No statutory provision.
Frequency: Quinquennially
As requested but not more than every five years
* 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.
Annually
Corporations organized or qualified on or After July 1, 2003
End of Month**
Corporations organized or qualified prior to July 1, 2003
Last day of month indicated on last annual registration report**
Biennially
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.
No statutory provision.
No statutory provision.
Annually
August 31**
Biennially
Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years
* 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.
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
* 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.
Biennially
March 1
Even-numbered years
Biennially
April 1
Odd-numbered years
April 1
No statutory provision.
Biennially
April 1
Odd-numbered years
* 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.
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
* 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.
April 1
April 1
April 1
No statutory provision.
Quinquennially
Once every five (5) years
* 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.
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
Anniversary:
End of Month
* 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.
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.
No statutory provision.
April 1
No statutory provision.
Calendar year
May 15
Fiscal year:
15th day of 5th month following close of tax year*
* 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.
Biennially
Anniversary:
End of Month
Biennially
Anniversary:
End of Month
Quinquennially
Every 5 years, within 60 days before Anniversary Date.
No statutory provision.
No statutory provision.
* 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.
April 15*
April 15
April 15*
No statutory provision.
No statutory provision.
* 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.
Domestic
August 1
Foreign
May 15
November 15
March 31
March 31
February 1
* 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.
No statutory provision.
No statutory provision.
Biennially
July 1
Odd-numbered Years
No statutory provision.
Quinquennially
Once every five (5) years
* 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.
July 1
Anniversary:
On anniversary date
No statutory provision.
Anniversary:
On anniversary date
July 1
* 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.
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
Anniversary:
On anniversary date
* 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.
April 15
Fiscal Year: On or before the 30th day after federal due dates for fiscal year
No statutory provision.
April 15
No statutory provision.
April 30
Only if information has changed.
* 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.
May 1
May 1
No statutory provision.
No statutory provision.
May 1
* 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.
April 15th*
No statutory provision.
No statutory provision.
No statutory provision.
No statutory provision.
* 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.
Anniversary:
First day of the anniversary month
Anniversary:
First day of the anniversary month
Anniversary:
End of the anniversary month
No statutory provision.
Anniversary:
First day of the anniversary month
* 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.
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.
No statutory provision.
Annually
First day of the 4th month following close of fiscal year.
* 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.
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.
* 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.
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
* 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.
March 15*
March 30*
April 1
No statutory provision.
April 1
* 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.
Annually
Last day of anniversary month
Annually
Last day of anniversary month
July 1
October 1
Annually
Last day of anniversary month
* 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.
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
* 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.
July 1
July 1
July 1
July 1
July 1
* 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.
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 anniversary date.
Foreign LLCs
During 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.
No statutory provision.
Annually
Domestic
End of quarter, based on anniversary date.
Foreign
During first calendar quarter of each year.
* 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.
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
* 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.
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.
Our in-house legal team tracks legislative and regulatory changes, so you can be sure that every filing is accurate.
Additional annual report FAQs
