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Formation Explained

LLC rules, unpacked for first-time owners.

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Glossary term

An annual report: what it means

A repeating filing that confirms the LLC's current details to the state. Skipping it can lead to late fees.
Formation Explained editorial team

Snapshot

Other labels
Biennial report, statement of information or periodic report, depending on where you file

In real terms

Mark the deadline in your calendar. A late report can add fees, and ignoring it for long enough can cost the LLC its good standing.

How states differ

A yearly report is the norm (37 states). 7 states prefer a two-year cycle and 6 skip it.

No report is due in Alabama, Arizona, Missouri, New Mexico, Ohio and South Carolina.

States on a two-year cycle: Alaska, California, Indiana, Iowa, Kansas, Nebraska and New York.

See it in use

Pages that rely on it: Starting an LLC in each state, Agent requirements in each state, Out-of-state registration by state.

Official sources and price pages

  1. Alaska Department of Commerce, Community via commerce.alaska.gov, as of August 2026
  2. Alaska Department of Commerce, Community via commerce.alaska.gov, as of August 2026
  3. Arkansas yearly filing: Franchise tax via sos.arkansas.gov, as of October 2026
  4. Arkansas yearly filing: Franchise tax via sos.arkansas.gov, as of October 2026
  5. California Secretary of State via sos.ca.gov, as of August 2026
  6. California Secretary of State via bpd.cdn.sos.ca.gov, as of August 2026
  7. California yearly filing: Statement of via sos.ca.gov, as of October 2026
  8. Colorado Secretary of State via sos.state.co.us, as of August 2026
  9. Colorado Secretary of State via sos.state.co.us, as of August 2026
  10. Colorado yearly filing: Periodic report via coloradosos.gov, as of October 2026
  11. Connecticut Secretary of the State via business.ct.gov, as of August 2026
  12. Connecticut Secretary of the State via business.ct.gov, as of August 2026
  13. Connecticut yearly filing: Annual report via business.ct.gov, as of October 2026
  14. Delaware yearly filing: Recurring obligation via corp.delaware.gov, as of October 2026
  15. Delaware yearly filing: Recurring obligation via corp.delaware.gov, as of October 2026
  16. Delaware yearly filing: HB 400 via legis.delaware.gov, as of October 2026
  17. Florida Department of State, Division via dos.fl.gov, as of August 2026
  18. Florida Department of State, Division via dos.fl.gov, as of August 2026
  19. Florida yearly filing: Annual report via flsenate.gov, as of October 2026
  20. Georgia Secretary of State fee via sos.ga.gov, as of October 2026
  21. Hawaii DCCA Business Registration Division via cca.hawaii.gov, as of October 2026
  22. Hawaii yearly filing: Annual report via files.hawaii.gov, as of October 2026
  23. Idaho yearly filing: Annual report via legislature.idaho.gov, as of October 2026
  24. Illinois Secretary of State, Department via ilsos.gov, as of August 2026
  25. Illinois Secretary of State, Department via ilsos.gov, as of August 2026
  26. Indiana Secretary of State, Business via inbiz.in.gov, as of August 2026
  27. Indiana Secretary of State, Business via forms.in.gov, as of August 2026
  28. Iowa Secretary of State, Business via help.sos.iowa.gov, as of August 2026
  29. Iowa Secretary of State, Business via help.sos.iowa.gov, as of August 2026
  30. Kansas Form ILC, Information Report via sos.ks.gov, as of October 2026
  31. Kentucky Secretary of State via sos.ky.gov, as of August 2026
  32. Kentucky Secretary of State via sos.ky.gov, as of August 2026
  33. Louisiana Secretary of State via geauxbiz.sos.la.gov, as of August 2026
  34. Louisiana Secretary of State via sos.la.gov, as of August 2026
  35. Louisiana yearly filing: Annual report via legis.la.gov, as of October 2026
  36. Maine Secretary of State via maine.gov, as of August 2026
  37. Maine Secretary of State via maine.gov, as of August 2026
  38. Maryland State Department of Assessments via dat.maryland.gov, as of August 2026
  39. Maryland State Department of Assessments via dat.maryland.gov, as of August 2026
  40. Massachusetts Secretary of the Commonwealth via sec.state.ma.us, as of August 2026
  41. Massachusetts Secretary of the Commonwealth via malegislature.gov, as of August 2026
  42. Michigan Department of Licensing and via michigan.gov, as of August 2026
  43. Michigan Department of Licensing and via michigan.gov, as of August 2026
  44. Minnesota yearly filing: Recurring filing via revisor.mn.gov, as of October 2026
  45. Minnesota yearly filing: Recurring filing via revisor.mn.gov, as of October 2026
  46. Mississippi Secretary of State, Business via sos.ms.gov, as of August 2026
  47. Mississippi Secretary of State, Business via sos.ms.gov, as of August 2026
  48. Mississippi yearly filing: Annual report via sos.ms.gov, as of October 2026
  49. Montana Secretary of State fee via sosmt.gov, as of October 2026
  50. Montana yearly filing: Annual report via sosmt.gov, as of October 2026
  51. Montana yearly filing: Annual report via sosmt.gov, as of October 2026
  52. Nebraska yearly filing: Recurring filing via nebraskalegislature.gov, as of October 2026
  53. Nebraska yearly filing: Recurring filing via sos.nebraska.gov, as of October 2026
  54. Nevada yearly filing: Annual list via nvsos.gov, as of October 2026
  55. New Hampshire Secretary of State via sos.nh.gov, as of August 2026
  56. New Hampshire Secretary of State via sos.nh.gov, as of August 2026
  57. New Jersey Division of Revenue via njportal.com, as of August 2026
  58. New Jersey Division of Revenue via njportal.com, as of August 2026
  59. New York Department of State via dos.ny.gov, as of August 2026
  60. New York Department of State via filing.dos.ny.gov, as of August 2026
  61. North Carolina Department of the via sosnc.gov, as of August 2026
  62. North Carolina Department of the via sosnc.gov, as of August 2026
  63. North Dakota Secretary of State via sos.nd.gov, as of August 2026
  64. North Dakota Secretary of State via sos.nd.gov, as of August 2026
  65. Oklahoma Secretary of State, Business via sos.ok.gov, as of August 2026
  66. Oklahoma Secretary of State, Business via sos.ok.gov, as of August 2026
  67. Oregon Secretary of State, Corporation via sos.oregon.gov, as of August 2026
  68. Oregon Secretary of State, Corporation via sos.oregon.gov, as of August 2026
  69. Pennsylvania Department of State, Bureau via pa.gov, as of August 2026
  70. Pennsylvania Department of State, Bureau via pa.gov, as of August 2026
  71. Rhode Island Department of State via docs.sos.ri.gov, as of August 2026
  72. Rhode Island Department of State via sos.ri.gov, as of August 2026
  73. South Dakota Secretary of State via sdsos.gov, as of August 2026
  74. South Dakota Secretary of State via sosenterprise.sd.gov, as of August 2026
  75. South Dakota yearly filing: Annual via sdlegislature.gov, as of October 2026
  76. Tennessee Secretary of State, Division via tnbear.tn.gov, as of August 2026
  77. Tennessee Secretary of State, Division via sos.tn.gov, as of August 2026
  78. Tennessee yearly filing: Annual report via sos.tn.gov, as of October 2026
  79. Texas yearly filing: Annual report via comptroller.texas.gov, as of October 2026
  80. Utah Division of Corporations and via corporations.utah.gov, as of August 2026
  81. Utah Division of Corporations and via corporations.utah.gov, as of August 2026
  82. Vermont Secretary of State fee via sos.vermont.gov, as of October 2026
  83. Virginia yearly filing: Recurring filing via law.lis.virginia.gov, as of October 2026
  84. Virginia yearly filing: Recurring filing via scc.virginia.gov, as of October 2026
  85. Washington Secretary of State, Corporations via ccfs.sos.wa.gov, as of August 2026
  86. Washington Secretary of State, Corporations via sos.wa.gov, as of August 2026
  87. Washington yearly filing: Annual report via sos.wa.gov, as of October 2026
  88. West Virginia Secretary of State via business4.wv.gov, as of August 2026
  89. West Virginia Secretary of State via business4.wv.gov, as of August 2026
  90. West Virginia yearly filing: Annual via sos.wv.gov, as of October 2026
  91. West Virginia yearly filing: Annual via onestop.wv.gov, as of October 2026
  92. Wisconsin Department of Financial Institutions via dfi.wi.gov, as of August 2026
  93. Wisconsin Department of Financial Institutions via dfi.wi.gov, as of August 2026
  94. Wyoming Secretary of State, Business via wyobiz.wyo.gov, as of August 2026
  95. Wyoming Secretary of State, Business via wyobiz.wyo.gov, as of August 2026