Annual Report Due Dates

Annual Report Due Dates and Filing Information

Every company must file an annual report in every state in which it is incorporated or registered to transact business. Reporting requirements and due dates vary by state.

Click on any state to view its corporate filing and deadline information:

ALABAMA	GEORGIA	MARYLAND	NEW JERSEY	SOUTH CAROLINA
ALASKA	HAWAII	MASSACHUSETTS	NEW MEXICO	SOUTH DAKOTA
ARIZONA	IDAHO	MICHIGAN	NEW YORK	TENNESSEE
ARKANSAS	ILLINOIS	MINNESOTA	NORTH CAROLINA	TEXAS
CALIFORNIA	INDIANA	MISSISSIPPI	NORTH DAKOTA	UTAH
COLORADO	IOWA	MISSOURI	OHIO	VERMONT
CONNECTICUT	KANSAS	MONTANA	OKLAHOMA	VIRGINIA
DELAWARE	KENTUCKY	NEBRASKA	OREGON	WASHINGTON
DISTRICT OF COLUMBIA	LOUISIANA	NEVADA	PENNSYLVANIA	WEST VIRGINIA
FLORIDA	MAINE	NEW HAMPSHIRE	RHODE ISLAND	WISCONSIN
				WYOMING

Alabama

Corporation (Profit)

Domestic	Foreign
Annual Report & Business Privilege Tax Return – Due day 15 of month 3 following fiscal year end	Annual Report & Business Privilege Tax Return – Due day 15 of month 3 following fiscal year end

Limited Liability Company

Domestic	Foreign
Annual Report & Business Privilege Tax Return – Due day 15 of month 4 following fiscal year end	Annual Report & Business Privilege Tax Return – Due day 15 of month 4 following fiscal year end

Limited Partnership

Domestic	Foreign
Annual Report & Business Privilege Tax Return – Due day 15 of month 4 following fiscal year end	Annual Report & Business Privilege Tax Return – Due day 15 of month 4 following fiscal year end

Limited Liability Partnership

Domestic	Foreign
March 15	March 15

Non-Profit Corporation

Domestic	Foreign
None	None

Business Trusts

None

Notes

None

Alaska

Corporation (Profit)

Domestic	Foreign
Jan. 2, Biennially	Jan. 2, Biennially

Limited Liability Company

Domestic	Foreign
Jan. 2, Biennially	Jan. 2, Biennially

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Jan. 2, Biennially	Jan. 2, Biennially

Non-Profit Corporation

Domestic	Foreign
July 2, Biennially	July 2, Biennially

Business Trusts

None

Notes

Biennial due in even years for entities registered in even years. Due in odd years for entities registered in odd years.

Arizona

Corporation (Profit)

Domestic	Foreign
Anniversary of Registration Date (see notes column for corps formed 1997 & prior	Anniversary of Registration Date (see notes column for corps formed 1997 & prior

Limited Liability Company

Domestic	Foreign
Not Required	Not Required

Limited Partnership

Domestic	Foreign
Not Required	Not Required

Limited Liability Partnership

Domestic	Foreign
Between Jan. 1 and April 30	Between Jan. 1 and April 30

Non-Profit Corporation

Domestic	Foreign
Anniversary of Registration Date (see notes column for corps formed 1997 & prior)	Anniversary of Registration Date (see notes column for corps formed 1997 & prior)

Business Trusts

Anniversary of Registration Date

Notes

Corporations formed or qualified prior to 9/22/1997 may have alternate annual due dates. Verify at AZ website

Arkansas

Corporation (Profit)

Domestic	Foreign
May 1	May 1

Limited Liability Company

Domestic	Foreign
May 1	May 1

Limited Partnership

Domestic	Foreign
May 1	May 1

Limited Liability Partnership

Domestic	Foreign
April 1	April 1

Non-Profit Corporation

Domestic	Foreign
Aug 1	Aug 1

Business Trusts

No Annual Requirement

Notes

None

California

Corporation (Profit)

Domestic	Foreign
May 1	May 1

Limited Liability Company

Domestic	Foreign
First one due 90 days after initial filing, then yearly anniversary month of registration date	First one due 90 days after initial filing, then yearly anniversary month of registration date.

Limited Partnership

Domestic	Foreign
Not Required	Not Required

Limited Liability Partnership

Domestic	Foreign
Not Required	Not Required

Non-Profit Corporation

Domestic	Foreign
First one due 90 days after initial filing, then biannually within anniversary month of registration date.	First one due 90 days after initial filing, then annually within anniversary month of registration date.

Business Trusts

First one due 90 days after initial filing, then yearly anniversary of the registration date.

Notes

None

Colorado

Corporation (Profit)

Domestic	Foreign
Due within 3 month window beginning on first day of month of registration.	Due within 3 month window beginning on first day of month of registration.

Limited Liability Company

Domestic	Foreign
Due within 3 month window beginning on first day of month of registration.	Due within 3 month window beginning on first day of month of registration.

Limited Partnership

Domestic	Foreign
Due within 3 month window beginning on first day of month of registration.	Due within 3 month window beginning on first day of month of registration.

Limited Liability Partnership

Domestic	Foreign
Due within 3 month window beginning on first day of month of registration.	Due within 3 month window beginning on first day of month of registration.

Non-Profit Corporation

Domestic	Foreign
Due within 3 month window beginning on first day of month of registration.	Due within 3 month window beginning on first day of month of registration.

Business Trusts

None

Notes

* Note – When entities file Statement Curing Delinquency it resets the annual due date month, so always best to check the “periodic report month” listed on the CO website.

Connecticut

Corporation (Profit)

Domestic	Foreign
Last day of Anniversary Month	Last day of Anniversary Month

Limited Liability Company

Domestic	Foreign
Last day of Anniversary Month	Last day of Anniversary Month

Limited Partnership

Domestic	Foreign
Last day of Anniversary Month	Last day of Anniversary Month

Limited Liability Partnership

Domestic	Foreign
Last day of Anniversary Month	Last day of Anniversary Month

Non-Profit Corporation

Domestic	Foreign
Last day of Anniversary Month	Last day of Anniversary Month

Business Trusts

None

Notes

None

Delaware

Corporation (Profit)

Domestic	Foreign
March 1	June 30

Limited Liability Company

Domestic	Foreign
June 1 – Franchise Tax Payment Only	June 1 – Franchise Tax Payment Only

Limited Partnership

Domestic	Foreign
June 1 – Franchise Tax Payment Only	June 1 – Franchise Tax Payment Only

Limited Liability Partnership

Domestic	Foreign
June 1	June 1

Non-Profit Corporation

Domestic	Foreign
March 1	June 30

Business Trusts

Not Required

Notes

None

District of Columbia

Corporation (Profit)

Domestic	Foreign
April 1, Biennially	April 1, Biennially

Limited Liability Company

Domestic	Foreign
April 1, Biennially	April 1, Biennially

Limited Partnership

Domestic	Foreign
April 1, Biennially	April 1, Biennially

Limited Liability Partnership

Domestic	Foreign
April 1, Biennially	April 1, Biennially

Non-Profit Corporation

Domestic	Foreign
April 1, Biennially	April 1, Biennially

Business Trusts

April 1, Biennially

Notes

* beginning calendar year after initial registration

Florida

Corporation (Profit)

Domestic	Foreign
May 1	May 1

Limited Liability Company

Domestic	Foreign
May 1	May 1

Limited Partnership

Domestic	Foreign
May 1	May 1

Limited Liability Partnership

Domestic	Foreign
May 1	May 1

Non-Profit Corporation

Domestic	Foreign
May 1	May 1

Business Trusts

None

Notes

None

Georgia

Corporation (Profit)

Domestic	Foreign
April 1	April 1

Limited Liability Company

Domestic	Foreign
April 1	April 1

Limited Partnership

Domestic	Foreign
April 1	April 1

Limited Liability Partnership

Domestic	Foreign
April 1	April 1

Non-Profit Corporation

Domestic	Foreign
April 1	April 1

Business Trusts

None

Notes

Initial due within 90 days of formation, qualification, incorporation

Hawaii

Corporation (Profit)

Domestic	Foreign
Due by last day of the quarter of the year in which entity registered.	Due by last day of the quarter of the year in which entity registered.

Limited Liability Company

Domestic	Foreign
Due by last day of the quarter of the year in which entity registered.	Due by last day of the quarter of the year in which entity registered.

Limited Partnership

Domestic	Foreign
Due by last day of the quarter of the year in which entity registered.	Due by last day of the quarter of the year in which entity registered.

Limited Liability Partnership

Domestic	Foreign
Due by last day of the quarter of the year in which entity registered.	Due by last day of the quarter of the year in which entity registered.

Non-Profit Corporation

Domestic	Foreign
Due by last day of the quarter of the year in which entity registered.	Due by last day of the quarter of the year in which entity registered.

Business Trusts

None

Notes

Due Dates are 3/31, 6/30, 9/30 and 12/31 Example: Entity formed May 3 would be formed in 2nd quarter, with annual report due by 6/30.

Idaho

Corporation (Profit)

Domestic	Foreign
By the last day of the anniversary month each year	By the last day of the anniversary month each year

Limited Liability Company

Domestic	Foreign
By the last day of the anniversary month each year	By the last day of the anniversary month each year

Limited Partnership

Domestic	Foreign
By the last day of the anniversary month each year	By the last day of the anniversary month each year

Limited Liability Partnership

Domestic	Foreign
By the last day of the anniversary month each year	By the last day of the anniversary month each year

Non-Profit Corporation

Domestic	Foreign
By the last day of the anniversary month each year	By the last day of the anniversary month each year

Business Trusts

By the last day of the anniversary month each year

Notes

None

Illinois

Corporation (Profit)

Domestic	Foreign
Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.	Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.

Limited Liability Company

Domestic	Foreign
Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.	Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.

Limited Partnership

Domestic	Foreign
Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.	Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.

Limited Liability Partnership

Domestic	Foreign
Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.	Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.

Non-Profit Corporation

Domestic	Foreign
Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.	Due by the last day of month previous to anniversary month. Can be filed 2 months prior to anniversary month.

Business Trusts

None

Notes

None

Indiana

Corporation (Profit)

Domestic	Foreign
Biennial due every two years in the anniversary month of formation or qualification	Biennial due every two years in the anniversary month of formation or qualification

Limited Liability Company

Domestic	Foreign
Biennial due every two years in the anniversary month of formation or qualification	Biennial due every two years in the anniversary month of formation or qualification

Limited Partnership

Domestic	Foreign
No Reports Required	No Reports Required

Limited Liability Partnership

Domestic	Foreign
No Reports Required	No Reports Required

Non-Profit Corporation

Domestic	Foreign
Annual due in the anniversary month of formation or qualification	Annual due in the anniversary month of formation or qualification

Business Trusts

Biennial due every two years in the anniversary month of formation or qualification

Notes

None

Iowa

Corporation (Profit)

Domestic	Foreign
April 1 – Biennially – Even Years	April 1 – Biennially – Even Years

Limited Liability Company

Domestic	Foreign
April 1 – Biennially – Odd Years	April 1 – Biennially – Odd Years

Limited Partnership

Domestic	Foreign
April 1 – Biennially – Odd Years	April 1 – Biennially – Odd Years

Limited Liability Partnership

Domestic	Foreign
None	None

Non-Profit Corporation

Domestic	Foreign
April 1 – Biennially – Odd Years	April 1 – Biennially – Odd Years

Business Trusts

N/A with IA SOS

Notes

None

Kansas

Corporation (Profit)

Domestic	Foreign
15th day of the 4th month after the fiscal year end.	15th day of the 4th month after the fiscal year end.

Limited Liability Company

Domestic	Foreign
15th day of the 4th month after the fiscal year end.	15th day of the 4th month after the fiscal year end.

Limited Partnership

Domestic	Foreign
15th day of the 4th month after the fiscal year end.	15th day of the 4th month after the fiscal year end.

Limited Liability Partnership

Domestic	Foreign
15th day of the 4th month after the fiscal year end.	15th day of the 4th month after the fiscal year end.

Non-Profit Corporation

Domestic	Foreign
15th day of the 6th month after the fiscal year end.	15th day of the 6th month after the fiscal year end.

Business Trusts

15th day of the 4th month after the fiscal year end.

Notes

None

Kentucky

Corporation (Profit)

Domestic	Foreign
Due June 30	Due June 30

Limited Liability Company

Domestic	Foreign
Due June 30	Due June 30

Limited Partnership

Domestic	Foreign
Due June 30	Due June 30

Limited Liability Partnership

Domestic	Foreign
Due June 30	Due June 30

Non-Profit Corporation

Domestic	Foreign
Due June 30	Due June 30

Business Trusts

Due June 30

Notes

None

Louisiana

Corporation (Profit)

Domestic	Foreign
Annual Report – Due Exact Registration Date	Annual Report – Due Exact Registration Date

Limited Liability Company

Domestic	Foreign
Annual Report – Due Exact Registration Date	Annual Report – Due Exact Registration Date

Limited Partnership

Domestic	Foreign
Annual Report – Due Exact Registration Date	Annual Report – Due Exact Registration Date

Limited Liability Partnership

Domestic	Foreign
Annually on anniversary date of registration	Annually on anniversary date of registration

Non-Profit Corporation

Domestic	Foreign
Annual Report – Due Exact Registration Date	Annual Report – Due Exact Registration Date

Business Trusts

None

Notes

None

Maine

Corporation (Profit)

Domestic	Foreign
Annual Report Due June 1	Annual Report Due June 1

Limited Liability Company

Domestic	Foreign
Annual Report Due June 1	Annual Report Due June 1

Limited Partnership

Domestic	Foreign
Annual Report Due June 1	Annual Report Due June 1

Limited Liability Partnership

Domestic	Foreign
Annual Report Due June 1	Annual Report Due June 1

Non-Profit Corporation

Domestic	Foreign
Annual Report Due June 1	Annual Report Due June 1

Business Trusts

None

Notes

None

Maryland

Corporation (Profit)

Domestic	Foreign
April 15	April 15

Limited Liability Company

Domestic	Foreign
April 15	April 15

Limited Partnership

Domestic	Foreign
April 15	April 15

Limited Liability Partnership

Domestic	Foreign
April 15	April 15

Non-Profit Corporation

Domestic	Foreign
April 15	April 15

Business Trusts

April 15

Notes

None

Massachusetts

Corporation (Profit)

Domestic	Foreign
2.5 months after fiscal year end date	2.5 months after fiscal year end date

Limited Liability Company

Domestic	Foreign
Anniversary of Registration Date	Anniversary of Registration Date

Limited Partnership

Domestic	Foreign
Anniversary of Registration Date	Anniversary of Registration Date

Limited Liability Partnership

Domestic	Foreign
Last day of February	Last day of February

Non-Profit Corporation

Domestic	Foreign
November 1st	n/a – see regular Foreign Corp

Business Trusts

June 1

Notes

None

Michigan

Corporation (Profit)

Domestic	Foreign
May 15	May 15

Limited Liability Company

Domestic	Foreign
Feb. 15	Feb. 15

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
None	None

Non-Profit Corporation

Domestic	Foreign
Oct 1	Oct 1

Business Trusts

None

Notes

None

Minnesota

Corporation (Profit)

Domestic	Foreign
Annual Business Renewal Due Dec. 31	Annual Business Renewal Due Dec. 31

Limited Liability Company

Domestic	Foreign
Annual Business Renewal Due Dec. 31	Annual Business Renewal Due Dec. 31

Limited Partnership

Domestic	Foreign
Annual Business Renewal Due Dec. 31	Annual Business Renewal Due Dec. 31

Limited Liability Partnership

Domestic	Foreign
Annual Business Renewal Due Dec. 31	Annual Business Renewal Due Dec. 31

Non-Profit Corporation

Domestic	Foreign
Annual Business Renewal Due Dec. 31	Annual Business Renewal Due Dec. 31

Business Trusts

None

Notes

None

Mississippi

Corporation (Profit)

Domestic	Foreign
Annual report due April 15	Annual report due April 15

Limited Liability Company

Domestic	Foreign
Annual report due April 15	Annual report due April 15

Limited Partnership

Domestic	Foreign
No annual requirement	No annual requirement

Limited Liability Partnership

Domestic	Foreign
No annual requirement	No annual requirement

Non-Profit Corporation

Domestic	Foreign
Due upon request by the state, but not more than every 5 years	Due upon request by the state, but not more than every 5 years

Business Trusts

None

Notes

None

Missouri

Corporation (Profit)

Domestic	Foreign
Within 3 months of the initial registration date and then annually within anniversary month	Same as domestic

Limited Liability Company

Domestic	Foreign
None	None

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Annually on anniversary date of registration	Annually on anniversary date of registration

Non-Profit Corporation

Domestic	Foreign
Annual report due by Aug. 31	Annual report due by Aug. 31

Business Trusts

None

Notes

* Note – Corporations may modify their annual report filing month with MO s/s and may elect to file biennially rather than annually, so we recommend verifying the Registration Report Month reflecting in the MO s/s corporate database for each entity.

Montana

Corporation (Profit)

Domestic	Foreign
Annual report due April 15	Annual report due April 15

Limited Liability Company

Domestic	Foreign
Annual report due April 15	Annual report due April 15

Limited Partnership

Domestic	Foreign
LPs expire on 5th anniversary of registration. Need to be renewed every 5 years.	LPs expire on 5th anniversary of registration. Need to be renewed every 5 years.

Limited Liability Partnership

Domestic	Foreign
LPs expire on 5th anniversary of registration. Need to be renewed every 5 years.	LPs expire on 5th anniversary of registration. Need to be renewed every 5 years.

Non-Profit Corporation

Domestic	Foreign
Annual report due April 15	Annual report due April 15

Business Trusts

None

Notes

None

Nebraska

Corporation (Profit)

Domestic	Foreign
Biennial Report & Occupation Tax Return Due March 1, even numbered years	Biennial Report & Occupation Tax Return Due March 1, even numbered years

Limited Liability Company

Domestic	Foreign
Biennial Report Due April 1, odd numbered years	Biennial Report Due April 1, odd numbered years

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Annually, April 1	Annually, April 1

Non-Profit Corporation

Domestic	Foreign
Biennial Report & Occupation Tax Return Due April 1, odd numbered years	Biennial Report & Occupation Tax Return Due April 1, odd numbered years

Business Trusts

None

Notes

None

Nevada

Corporation (Profit)

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Liability Company

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Partnership

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Liability Partnership

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Non-Profit Corporation

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Business Trusts

Last Day of Registration Month

Notes

None

New Hampshire

Corporation (Profit)

Domestic	Foreign
April 1	April 1

Limited Liability Company

Domestic	Foreign
April 1	April 1

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Annually, April 1	Annually, April 1

Non-Profit Corporation

Domestic	Foreign
April 1 quinquennially, on years that are multiple of 5	April 1 quinquennially, on years that are multiple of 5

Business Trusts

None

Notes

None

New Jersey

Corporation (Profit)

Domestic	Foreign
Anniversary Month of Incorporation Date	Anniversary Month of Qualification Date

Limited Liability Company

Domestic	Foreign
Anniversary Month of Formation Date	Anniversary Month of Registration Date

Limited Partnership

Domestic	Foreign
Anniversary Month of Formation Date	Anniversary Month of Registration Date

Limited Liability Partnership

Domestic	Foreign
Anniversary Month of Formation Date	Anniversary Month of Registration Date

Non-Profit Corporation

Domestic	Foreign
Anniversary Month of Formation Date	Anniversary Month of Registration Date

Business Trusts

Anniversary Month of Formation Date

Notes

None

New Mexico

Corporation (Profit)

Domestic	Foreign
Biennial corporate report Due day 15 of month 3 following fiscal yearend. Due after even years for those with ID # ending in even number, due after odd years if ending in odd number.	Biennial corporate report Due day 15 of month 3 following fiscal yearend. Due after even years for those with ID # ending in even number, due after odd years if ending in odd number.

Limited Liability Company

Domestic	Foreign
None	None

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Annual Report Due by April 1	Annual Report Due by April 1

Non-Profit Corporation

Domestic	Foreign
Annual corporate report Due day 15 of month 5 following fiscal year-end	Annual corporate report Due day 15 of month 5 following fiscal year-end

Business Trusts

None

Notes

Initial report for Profit & NonProfit Corporations due 30 days after formation or registration.

New York

Corporation (Profit)

Domestic	Foreign
Every two years in anniversary month of Incorporation	Every two years in anniversary month of Qualification

Limited Liability Company

Domestic	Foreign
Every two years in anniversary month of Formation	Every two years in anniversary month of Qualification

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Every 5th year, within 60 days of registration anniversary	Every 5th year, within 60 days of registration anniversary

Non-Profit Corporation

Domestic	Foreign
None	None

Business Trusts

None

Notes

None

North Carolina

Corporation (Profit)

Domestic	Foreign
15th day of the fourth month after the close of the fiscal year	15th day of the fourth month after the close of the fiscal year

Limited Liability Company

Domestic	Foreign
April 15	April 15

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
April 15	April 15

Non-Profit Corporation

Domestic	Foreign
None	None

Business Trusts

None

Notes

None

North Dakota

Corporation (Profit)

Domestic	Foreign
Due Aug. 1 for general business & professional corporations (see notes column)	Due May 15 for general business & professional corporations (see notes column)

Limited Liability Company

Domestic	Foreign
Nov. 15 for General and Professional LLCs (see notes column)	Nov. 15 for General and Professional LLCs (see notes column)

Limited Partnership

Domestic	Foreign
April 1	April 1

Limited Liability Partnership

Domestic	Foreign
April 1	April 1

Non-Profit Corporation

Domestic	Foreign
Feb 1	Feb 1

Business Trusts

None

Notes

Farm corporation and Farm LLC annuals due by April 15. Publicly Traded Corporations due by Dec. 2 each year

Ohio

Corporation (Profit)

Domestic	Foreign
None for general corporations (see notes column)	None

Limited Liability Company

Domestic	Foreign
None	None

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Biennial due between April 1 and July 1 in odd numbered years	Biennial due between April 1 and July 1 in odd numbered years

Non-Profit Corporation

Domestic	Foreign
None	None

Business Trusts

None

Notes

Domestic Professional Associations file Biennial by July 30 in even numbered years

Oklahoma

Corporation (Profit)

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Liability Company

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Partnership

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Limited Liability Partnership

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Non-Profit Corporation

Domestic	Foreign
Last Day of Registration Month	Last Day of Registration Month

Business Trusts

None

Notes

Note: Some entities are exempt from filing annual reports.

Oregon

Corporation (Profit)

Domestic	Foreign
$100 every year on filing anniversary (see notes column)	$275 every year on filing anniversary (see notes column)

Limited Liability Company

Domestic	Foreign
$100 every year on filing anniversary (see notes column)	$275 every year on filing anniversary (see notes column)

Limited Partnership

Domestic	Foreign
$100 every year on filing anniversary (see notes column)	$275 every year on filing anniversary (see notes column)

Limited Liability Partnership

Domestic	Foreign
$100 every year on filing anniversary (see notes column)	$275 every year on filing anniversary (see notes column)

Non-Profit Corporation

Domestic	Foreign
$50 every year on filing anniversary (see notes column)	$50 every year on filing anniversary (see notes column)

Business Trusts

$100 Domestic $275 Foreign every year on filing anniversary (see notes column)

Notes

First annual report due on first anniversary. Subsequent years only require a payment UNLESS there are changes to the entity info, in which case an Amended Annual should be provided.

Pennsylvania

Corporation (Profit)

Domestic	Foreign
Existence Report Due Dec. 31; Decennial (see notes column)	Existence Report Due Dec. 31; Decennial (see notes column)

Limited Liability Company

Domestic	Foreign
Existence Report Due Dec. 31; Decennial (see notes column)	Existence Report Due Dec. 31; Decennial (see notes column)

Limited Partnership

Domestic	Foreign
Existence Report Due Dec. 31; Decennial	Existence Report Due Dec. 31; Decennial

Limited Liability Partnership

Domestic	Foreign
April 15 annually	April 15 annually

Non-Profit Corporation

Domestic	Foreign
Non-Profit Statement Due April 30 Annually (only required if reporting changes)	Non-Profit Statement Due April 30 Annually (only required if reporting changes)

Business Trusts

None

Notes

Decennial reports are due within years ending in 1. 2011, 2021, 2031, etc. . . Professional entities file annually , due by April 15

Rhode Island

Corporation (Profit)

Domestic	Foreign
Annual Report Due March 1	Annual Report Due March 1

Limited Liability Company

Domestic	Foreign
Annual report due Nov. 1	Annual report due Nov. 1

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Domestic LLP expires after 1 year. Renewal must be filed each year.	Foreign LLP expires after 2 years. New registration must be filed every 2 years.

Non-Profit Corporation

Domestic	Foreign
Annual Report Due June 30	Annual Report Due June 30

Business Trusts

None

Notes

None

South Carolina

Corporation (Profit)

Domestic	Foreign
Tax Return – Due Day 15 of Month 3 following fiscal year end	Tax Return – Due Day 15 of Month 3 following fiscal year end

Limited Liability Company

Domestic	Foreign
None	None

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Domestic LLP expires after 1 year. Renewal must be filed each year.	Foreign LLP expires after 1 year. Renewal must be filed each year

Non-Profit Corporation

Domestic	Foreign
None for general NP, but certain Charitable Organizations need to file annually 4.5 months after fiscal year close	None for general NP, but certain Charitable Organizations need to file annually 4.5 months after fiscal year close

Business Trusts

None

Notes

None

South Dakota

Corporation (Profit)

Domestic	Foreign
Due last day of registration month	Due last day of registration month

Limited Liability Company

Domestic	Foreign
Due last day of registration month	Due last day of registration month

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Due last day of registration month	Due last day of registration month

Non-Profit Corporation

Domestic	Foreign
Due last day of registration month	Due last day of registration month

Business Trusts

None

Notes

None

Tennessee

Corporation (Profit)

Domestic	Foreign
Due on the first day of the fourth month after the end of their fiscal year	Due on the first day of the fourth month after the end of their fiscal year

Limited Liability Company

Domestic	Foreign
Due on the first day of the fourth month after the end of their fiscal year	Due on the first day of the fourth month after the end of their fiscal year

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
Due on the first day of the fourth month after the end of their fiscal year	Due on the first day of the fourth month after the end of their fiscal year

Non-Profit Corporation

Domestic	Foreign
Due on the first day of the fourth month after the end of their fiscal year	Due on the first day of the fourth month after the end of their fiscal year

Business Trusts

Due on the first day of the fourth month after the end of their fiscal year

Notes

None

Texas

Corporation (Profit)

Domestic	Foreign
Annual franchise tax report and annual public information report due to e Comptroller of Public Accounts on May 15 of every year	Annual franchise tax report and annual public information report due to e Comptroller of Public Accounts on May 15 of every year

Limited Liability Company

Domestic	Foreign
Annual franchise tax report and annual public information report due to e Comptroller of Public Accounts on May 15 of every year	Annual franchise tax report and annual public information report due to e Comptroller of Public Accounts on May 15 of every year

Limited Partnership

Domestic	Foreign
Annual Franchise Tax Report due to Comptroller by May 15th. Periodic Report filed with Sec of State as required, but not more than once every 4 years.	Annual Franchise Tax Report due to Comptroller by May 15th. Periodic Report filed with Sec of State as required, but not more than once every 4 years.

Limited Liability Partnership

Domestic	Foreign
Franchise Tax Report due to Comptroller by May 15. If filed as an LP, then periodic report due as requested by state, but not more than once every 4 years. Also – LLPs must file a “renewal” each year within 90 days prior to registration date.	Franchise Tax Report due to Comptroller by May 15. Also – LLPs must file a “renewal” each year within 90 days prior to registration date.

Non-Profit Corporation

Domestic	Foreign
Annual Franchise Tax Report due to Comptroller by May 15th. Periodic Report filed with SOS to reflect Board of Director changes as they occur, and as otherwise required by SOS (not more than once every 4 years)	Annual Franchise Tax Report due to Comptroller by May 15th. Periodic Report filed with SOS to reflect Board of Director changes as they occur, and as otherwise required by SOS (not more than once every 4 years)

Business Trusts

None

Notes

None

Utah

Corporation (Profit)

Domestic	Foreign
On or before anniversary date of registration	On or before anniversary date of registration

Limited Liability Company

Domestic	Foreign
On or before anniversary date of registration	On or before anniversary date of registration

Limited Partnership

Domestic	Foreign
On or before anniversary date of registration	On or before anniversary date of registration

Limited Liability Partnership

Domestic	Foreign
On or before anniversary date of registration	On or before anniversary date of registration

Non-Profit Corporation

Domestic	Foreign
On or before anniversary date of registration	On or before anniversary date of registration

Business Trusts

On or before anniversary date of registration

Notes

None

Vermont

Corporation (Profit)

Domestic	Foreign
Annual report Due day 15 of month 3 following fiscal yearend	Annual report Due day 15 of month 3 following fiscal yearend

Limited Liability Company

Domestic	Foreign
Annual report Due day 15 of month 3 following fiscal yearend	Annual report Due day 15 of month 3 following fiscal yearend

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
April 1	April 1

Non-Profit Corporation

Domestic	Foreign
April 1 Biennially, starting year following formation and every 2 years thereafter	April 1 Biennially, starting year following formation and every 2 years thereafter

Business Trusts

None

Notes

None

Virginia

Corporation (Profit)

Domestic	Foreign
Report & fees due the last business day of the anniversary month	Report & fees due the last business day of the anniversary month

Limited Liability Company

Domestic	Foreign
No report filed; annual fee is due last business day of the anniversary month	No report filed; annual fee is due last business day of the anniversary month

Limited Partnership

Domestic	Foreign
No report filed; annual fee is due before Oct. 1	No report filed; annual fee is due before Oct. 1

Limited Liability Partnership

Domestic	Foreign
Annually, July 1	Annually, July 1

Non-Profit Corporation

Domestic	Foreign
Report & fees due the last business day of the anniversary mont	Report & fees due the last business day of the anniversary mont

Business Trusts

No report filed; annual fee is due before Oct. 1

Notes

None

Washington

Corporation (Profit)

Domestic	Foreign
Initial due w/in 120 days, then annually by last day of anniversary month	Initial due w/in 120 days, then annually by last day of anniversary month

Limited Liability Company

Domestic	Foreign
Initial due w/in 120 days, then annually by last day of anniversary month	Initial due w/in 120 days, then annually by last day of anniversary month

Limited Partnership

Domestic	Foreign
Annually by last day of anniversary month	Annually by last day of anniversary month

Limited Liability Partnership

Domestic	Foreign
Annually by last day of anniversary month	Annually by last day of anniversary month

Non-Profit Corporation

Domestic	Foreign
Annually by last day of anniversary month	Annually by last day of anniversary month

Business Trusts

None

Notes

None

West Virginia

Corporation (Profit)

Domestic	Foreign
Annual Report Due June 30	Annual Report Due June 30

Limited Liability Company

Domestic	Foreign
Annual Report Due June 30	Annual Report Due June 30

Limited Partnership

Domestic	Foreign
Annual Report Due June 30	Annual Report Due June 30

Limited Liability Partnership

Domestic	Foreign
Annual Report Due June 30	Foreign LLP expires after 2 years. New registration must be filed every 2 years.

Non-Profit Corporation

Domestic	Foreign
Annual Report Due June 30	Annual Report Due June 30

Business Trusts

Annual Report Due June 30

Notes

None

Wisconsin

Corporation (Profit)

Domestic	Foreign
Annually, by the last day of the quarter of the entity’s anniversary date (i.e. 3/31, 6/30, 9/30 or 12/31)	Annually, due within first quarter of year (by 3/31)

Limited Liability Company

Domestic	Foreign
Annually, by the last day of the quarter of the entity’s anniversary date (i.e. 3/31, 6/30, 9/30 or 12/31)	Annually, due within first quarter of year (by 3/31)

Limited Partnership

Domestic	Foreign
None	None

Limited Liability Partnership

Domestic	Foreign
None	None

Non-Profit Corporation

Domestic	Foreign
Annually, by the last day of the quarter of the entity’s anniversary date (i.e. 3/31, 6/30, 9/30 or 12/31)	Annually, due within first quarter of year (by 3/31)

Business Trusts

None

Notes

None

Wyoming

Corporation (Profit)

Domestic	Foreign
Annual Report Due first day of registration month	Annual Report Due first day of registration month

Limited Liability Company

Domestic	Foreign
Annual Report Due first day of registration month	Annual Report Due first day of registration month

Limited Partnership

Domestic	Foreign
Annual Report Due first day of registration month	Annual Report Due first day of registration month

Limited Liability Partnership

Domestic	Foreign
Annual Report Due first day of registration month	Annual Report Due first day of registration month

Non-Profit Corporation

Domestic	Foreign
Annual Report Due first day of registration month	Annual Report Due first day of registration month

Business Trusts

Jan 1

Notes

None