Staying compliant shouldn’t feel like a full-time job; however, for many US-based business owners, startup founders, and compliance teams, keeping track of when and where to file annual reports can quickly turn into a logistical nightmare. To make things worse, each state has its own rules, deadlines, and paperwork, and missing even one filing can lead to penalties, late fees, or even a suspension of business status.
That’s not a risk you want to take.
In this article, we will guide you on annual report filing in US states and provide information on filing deadlines and what each jurisdiction actually calls these reports, whether it’s a corporate annual statement, yearly business report, or state compliance filing.
What Is an Annual Report?
An annual report, in the context of US business compliance, is a yearly business report that statutory business entities must file with the state where they were formed and, in many cases, with any other US states where they’re registered to operate. These filings are required for corporations, nonprofits, LLCs, LPs, and LLPs. The goal is to keep state records up to date with essential company details such as business address, registered agent, and names of directors or managers.
This process is part of what’s known as state compliance filings, and it ensures that the public, investors, and government agencies have access to accurate, current information. In most states, this requirement is called the annual report filing, but the name and frequency can vary. A few states require biennial filings instead, while others might use different names like Statement of Information, Periodic Report, or Annual Registration.
Key Things to Know About Annual Reports
Filing an annual report is more than a formality. It’s how your business stays in compliance and keeps its legal protections. Here’s what you need to know.
– Almost Every State Requires It: All US states require some form of annual report filing, except Ohio. That means if your business is registered anywhere else, you’ve got to file a yearly business report to stay in good standing.
– Deadlines and Rules Vary by State: There’s no one-size-fits-all. Some states base your due date on the date you registered your business. Others set a fixed deadline each year. The required information also changes by state. While some want updated contact info, others need details on company officers or registered agents.
– Initial Reports May Be Required, Too: Some states ask for an initial report not long after your business is formed, sometimes within 30 or 60 days. It’s easy to miss if you’re not paying attention, but skipping it can create issues down the line.
– Late or Missed Filings Come With Consequences: If you don’t file on time, you could face late fees, penalties, or even lose your “good standing” status. That’s a big deal. Without good standing, your business could lose its legal protections.
– Requirements Can Change: State compliance filings aren’t set in stone. States update their rules based on economic or legislative changes. What was true last year might not be this year.
Annual Report Filing State-by-State with Due Dates
The table below shows the annual report filings for the different US states, their due dates and the frequency.
| State | C Corp Filing Requirements | LLC Filing Requirements | Frequency | Due Dates |
| Alabama | Business Privilege Tax Return | Business Privilege Tax Return | Yearly | C Corp: March 15; LLC: Same as federal return |
| Alaska | Biennial Report | Biennial Report | Every 2 years | January 2 |
| Arizona | Annual Report | No report required | — | — |
| Arkansas | Annual Franchise Tax Report | Annual Franchise Tax Report | Yearly | May 1 |
| California | Franchise Tax Report + Statement of Information (yearly) | Franchise Tax Report (yearly) + Statement of Information (every 2 years) | Mixed | Report: 15th day of 4th month; Info: end of anniversary month |
| Colorado | Periodic Report | Periodic Report | Yearly | End of the anniversary month |
| Connecticut | Annual Report | Annual Report | Yearly | C Corp: Anniversary; LLC: March 31 |
| Delaware | Annual Report + Franchise Tax | Alternative Entity Tax | Yearly | C Corp: March 1; LLC: June 1 |
| Florida | Annual Report | Annual Report | Yearly | May 1 |
| Georgia | Annual Registration | Annual Registration | Yearly | April 1 |
| Hawaii | Annual Report | Annual Report | Yearly | Last day of the quarter that includes the anniversary month |
| Idaho | Annual Report | Annual Report | Yearly | End of the anniversary month |
| Illinois | Annual Report | Annual Report | Yearly | End of the month prior to the anniversary |
| Indiana | Business Entity Report | Business Entity Report | Every 2 years | End of the anniversary month |
| Iowa | Biennial Report (Even Years) | Biennial Report (Odd Years) | Every 2 years | April 1 |
| Kansas | Annual Report | Annual Report | Yearly | 15th day of the 4th month after the fiscal year end |
| Kentucky | Annual Report | Annual Report | Yearly | June 30 |
| Louisiana | Annual Report | Annual Report | Yearly | Anniversary date |
| Maine | Annual Report | Annual Report | Yearly | June 1 |
| Maryland | Annual Report | Annual Report + Personal Property Return | Yearly | April 15 |
| Massachusetts | Annual Report | Annual Report | Yearly | C Corp: 2.5 months after fiscal year end; LLC: Anniversary |
| Michigan | Annual Report | Annual Report | Yearly | C Corp: May 15; LLC: February 15 |
| Minnesota | Annual Renewal | Annual Renewal | Yearly | December 31 |
| Mississippi | Annual Report | Annual Report | Yearly | April 15 |
| Missouri | Annual Report | No requirement | Yearly (C Corp) | End of the 3rd month post-registration anniversary |
| Montana | Annual Report | Annual Report | Yearly | April 15 |
| Nebraska | Occupation Tax & Benefit Reports (Even Years) | Biennial Report (Odd Years) | Every 2 years | C Corp: March 1; LLC: April 1 |
| Nevada | Annual List of Officers | Annual List of Members/Managers | Yearly | End of the anniversary month |
| New Hampshire | Annual Report | Annual Report | Yearly | April 1 |
| New Jersey | Annual Report | Annual Report | Yearly | End of the month prior to the anniversary |
| New Mexico | Biennial Report | No requirement | Every 2 years (C Corp) | 15th day of the 4th month after the fiscal year |
| New York | Biennial Report | Biennial Report | Every 2 years | End of the anniversary month |
| North Carolina | Annual Report | Annual Report | Yearly | C Corp: 15th day of 4th month post-fiscal year; LLC: April 15 |
| North Dakota | Annual Report | Annual Report | Yearly | C Corp: August 1; LLC: November 15 |
| Ohio | No requirement | No requirement | — | — |
| Oklahoma | No requirement | Annual Certificate | Yearly (LLC only) | Anniversary date |
| Oregon | Annual Report | Annual Report | Yearly | Anniversary date |
| Pennsylvania | Annual Report | Annual Report | Yearly | C Corp: June 30 (2025); LLC: September 30 (2025) |
| Rhode Island | Annual Report | Annual Report | Yearly | May 1 |
| South Carolina | Filed with tax return | No requirement | Yearly (C Corp) | April 15 or 4 months post-fiscal year end |
| South Dakota | Annual Report | Annual Report | Yearly | First day of the anniversary month |
| Tennessee | Annual Report | Annual Report | Yearly | 1st day of 4th month after fiscal year end |
| Texas | Franchise Tax + PIR | Franchise Tax + PIR | Yearly | May 15 |
| Utah | Annual Renewal | Annual Renewal | Yearly | End of the anniversary month |
| Vermont | Annual Report | Annual Report | Yearly | C Corp: 2.5 months post-fiscal year end; LLC: 3 months post-fiscal year |
| Virginia | Annual Report | Annual Registration | Yearly | End of the anniversary month |
| Washington | Annual Report | Annual Report | Yearly | End of the anniversary month |
| West Virginia | Annual Report | Annual Report | Yearly | June 30 |
| Wisconsin | Annual Report | Annual Report | Yearly | End of quarter with formation month |
| Wyoming | Annual Report | Annual Report | Yearly | First day of the anniversary month |
| Washington DC | Biennial Report | Biennial Report | Every 2 years | April 1 |
It is important to note that some states have separate filing requirements for C Corps and LLCs.
– California: Different Statement of Information timelines.
– Maryland: LLCs must include a Personal Property Return.
– Massachusetts: Due dates differ by entity.
– Michigan: Different months for annual filing.
– Nebraska: C Corps and LLCs file in alternating years.
– Pennsylvania: New laws set different filing months starting in 2025.
– South Carolina: C Corps file reports with taxes; LLCs are exempt.
– Missouri, New Mexico: C Corp required; LLCs often exempt.
– Oklahoma: LLCs file an Annual Certificate; C Corps don’t.
In addition, some states treat both entities as the same. They include Florida, Oregon, Idaho, West Virginia, and most others use one system and one deadline for both LLCs and C Corps.
There are states with no Annual Report requirement:
– Arizona (LLC)
– Ohio
– Oklahoma (C Corp)
– South Carolina (LLC)
– Missouri (LLC)
– New Mexico (LLC)
Stay Compliant and File Your Annual Report on Time When You Hire Globalfy to Open a US Business for You
Starting a business in the US comes with great opportunities but also a long list of compliance tasks. If you’re not careful, missing an annual report deadline or state requirement can cost you time, money, or even your company’s status. That’s why international founders choose Globalfy to handle everything from the start.
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Globalfy simplifies your launch in three steps:
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Conclusion
Annual report filing in the US states isn’t just red tape; it’s a core part of keeping your business legally active and protected. And with every state having its own set of rules, due dates, and terminology, it’s easy to see how even experienced business owners can slip up. Whether you’re filing a Statement of Information in California, a Biennial Report in Iowa, or a Franchise Tax Report in Texas, the responsibility is on you to get it right and get it in on time.
But you don’t have to manage it alone. From helping you stay ahead of deadlines to making sure you file the right type of report for your entity and state, a good compliance partner makes all the difference. If you’re running a business or launching one in the US, consider working with a provider like Globalfy to simplify the entire process. Contact us today.
Frequently Asked Questions
Do I have to file an annual report in California?
Yes, California requires most business entities to file a Statement of Information annually or biennially, depending on the entity type. C Corporations also file a Franchise Tax report. Missing deadlines can result in penalties or suspension.
Is it mandatory to prepare an annual report?
For most US states, yes, business entities like LLCs and Corporations must file an annual or biennial report to remain in good standing. Requirements vary by state and structure, and failure to comply can trigger fines or dissolution.
Is the annual report not a requirement of the US SEC?
The US SEC requires annual reports (Form 10-K) only for publicly traded companies. Private companies, including most LLCs and small corporations, follow state-specific annual reporting rules and are not subject to SEC filing unless they go public.
What is an annual report in the US?
In the US, an annual report is a required filing that updates state records with business details like address, officers, and registered agent. It’s used to confirm a company is still active and complying with state business regulations.