Annual Report Filing Guide
An LLC annual report is a short state filing that confirms your company's current details, such as its principal address, registered agent and, in some states, its managers or members. You file it with the Secretary of State of your formation state, usually online, and pay a state fee. It is not a tax return and does not report your profit or loss.
Key takeaways
- The annual report updates the state's public record of your LLC; it does not report income.
- Most filings take 10 to 15 minutes online if your details have not changed.
- Some states call it something else: a periodic report, annual list, biennial statement or annual registration.
- Delaware LLCs pay an annual tax instead of filing a report, and New Mexico LLCs have no report at all.
- Changing your LLC name or members usually needs an amendment, not just an annual report.
What an annual report actually is
When your LLC was formed, the state created a record with your company name, registered agent and address. The annual report keeps that record current. Think of it as a yearly check-in: the state wants to know the company still exists and can still be reached for legal notices.
The report also gives the state a way to collect an annual fee. In Wyoming that fee is a license tax with a $60 minimum. In Florida it is $138.75. In Massachusetts it is $500. The amount has nothing to do with how much money your LLC made, except in a few states such as Texas, where the franchise tax report is tied to revenue.
Different names for the same idea
| State | Name of the filing | How often |
|---|---|---|
| Wyoming | Annual Report (with license tax) | Every year |
| Florida | Annual Report | Every year |
| Nevada | Annual List of Managers or Members, with the State Business License | Every year |
| Colorado | Periodic Report | Every year |
| Georgia | Annual Registration | Every year |
| New York | Biennial Statement | Every two years |
| California | Statement of Information | Every two years (plus the annual $800 LLC tax to the Franchise Tax Board) |
| Texas | Public Information Report, filed with the franchise tax report | Every year |
| Delaware | No report; annual LLC tax only | Every year |
| New Mexico | None for LLCs | Not applicable |
Exact due dates for 2026 are listed in our state annual report deadlines article.
What information the report asks for
The forms differ, but most ask for the same core details:
- LLC name and state filing number. The number is on your approved articles or certificate.
- Principal office address. Many non-US founders list their foreign address or a US virtual address. Check what your state accepts.
- Mailing address. Where the state should send letters.
- Registered agent name and address. This must be a physical address in the state.
- Managers, members or authorized persons. Florida and Nevada ask for these. Wyoming asks for fewer ownership details, which is part of why it is popular for privacy.
- Signature. Usually an electronic signature from a member, manager or authorized filer.
- Assets in the state (Wyoming only). Used to work out the license tax. Most online businesses with no property in Wyoming pay the minimum.
Anything you put on an annual report generally becomes part of the public record. Enter only what the form requires.
How to file, step by step
- Find your due date. Check your formation date and your state's rule. Some states open the filing window months before the deadline.
- Go to the official state portal. Use the Secretary of State website, not a site that looks official in a search ad. Third-party mailers sometimes imitate state notices.
- Search for your LLC by name or filing number and start the annual report.
- Review the pre-filled details. Update your principal address or managers if they changed.
- Pay the state fee by card. Foreign cards usually work, but keep a backup card in case of a decline.
- Save the confirmation. Download the filed report and the receipt. Store them with your formation documents.
Who should file: you, your agent or a service
You have three realistic options. You can file it yourself on the state portal, which costs only the state fee and suits founders who are organized and have one LLC. You can ask your registered agent, since many agents offer filing as an add-on. Or you can use a compliance service that tracks the date and files for you.
The right answer depends on how many entities you run and how reliable your own calendar is. A founder with one Wyoming LLC and a good reminder system can file in minutes. A founder with LLCs in two states, a US bank account under review and a product launch in the same month may prefer to hand it off.
Whoever files, you stay responsible. If a service misses the date, the state still charges your LLC the late fee. Ask any provider how they track deadlines and how they confirm a filing was accepted, and keep your own copy of every confirmation.
If your LLC is registered in more than one state
An LLC formed in Wyoming but registered as a foreign LLC in, say, California or Texas files reports in both states. Each state has its own form, fee and deadline. Founders who add an employee, an office or inventory in a second state often discover this requirement late, so check before you expand.
Annual report versus other filings
Founders often mix up three separate obligations. Getting one right does not cover the others.
State annual report
Filed with the Secretary of State. Keeps your company active and in good standing. Due on the state's schedule.
State tax filings
Some states charge a separate tax. California's $800 LLC tax goes to the Franchise Tax Board, not the Secretary of State. Delaware's LLC tax, $400 from the 2026 tax year onward, is paid to the Division of Corporations. Texas collects a franchise tax report with the Public Information Report.
IRS returns
Federal filings are separate again. A foreign-owned single-member LLC generally files Form 5472 with a pro forma Form 1120 every year, even with no income, and the penalty for missing it is $25,000. See our federal tax filing service if you need help there. This is general information, not tax advice; a CPA should confirm what your LLC must file.
When an annual report is not enough
You can often update your principal address or manager list on the annual report itself. Bigger changes need their own filing:
- Changing the LLC name needs articles or a certificate of amendment.
- Changing your registered agent mid-year usually needs a separate change of agent form. Our change of registered agent service handles that.
- Adding or removing members may need an amendment in states that list members, plus an update to your operating agreement.
Also tell the IRS. If your LLC's mailing address or responsible party changes, file Form 8822-B. Changes to the responsible party must be reported within 60 days. Our guide on how to amend your LLC covers these cases.
Common mistakes
- Paying a lookalike company. Letters titled "Annual Compliance Notice" from private firms are not from the state. Pay only through the official portal or a provider you chose.
- Letting the registered agent lapse. If your agent resigns because an invoice went unpaid, the state can put your LLC out of good standing even if the report was filed.
- Using a personal address you do not want public. Once filed, it is visible to anyone who searches the state database.
- Forgetting the first report. In fixed-date states the first report can fall due within months of formation.
- Assuming "no revenue" means "no filing." State reports and most IRS forms are due regardless of income.
How much the yearly filing costs by state
The yearly cost ranges from nothing to several hundred dollars. California charges a minimum franchise tax rather than a report fee, and New Mexico has no annual report at all. Check the state website before you pay, because fees change.
| State | Yearly state cost |
|---|---|
| New Mexico | $0 |
| Wyoming | $60 |
| Florida | $138.75 |
| Nevada | $350 |
| California | $800 minimum franchise tax |
Frequently asked questions
Do I need a US address to file an annual report?
You need a registered agent with a physical address in your formation state. Many states accept a foreign principal office address. Some founders prefer a US business address for banking and privacy reasons, but it is not always required for the report itself.
Can I file the annual report myself from outside the US?
Yes. Most states let anyone with the filing number file online and pay by card. You will need your LLC's details, a working email and a card that the state portal accepts.
What happens if I file with wrong information?
Most states let you file a correction or update the details on the next report. If the error affects your registered agent or legal name, fix it quickly with the correct form, because legal notices may otherwise go to the wrong place.
Does the annual report change my ownership on record?
In states that list managers or members, updating the report updates the public record. It does not replace your operating agreement, which is the document that actually sets out ownership. Update both.
Is Pennsylvania still a decennial state?
No. Since 2025, Pennsylvania requires most LLCs to file an annual report, due September 30, with a $7 fee. Older guides that mention a ten-year filing are out of date.
Hand the filing to us
If you want each report filed on time without logging into state portals, our Annual Report Filing service prepares and submits it in your formation state. Check the service page for what is covered and current pricing.
