Small Business Taxes & Management

Annual Report Filing Requirements by State

Small Business Taxes & Management--Copyright 2013, A/N Group, Inc.


We've developed a list of state annual report filing requirements. Please keep in mind that these requirements change from time to time, and, while every effort has been made to insure accuracy, you should always check the current rules at the state site at issue. In addition, annual report filing requirements for corporations are in force for most states. A number of states have similar requirements for LLCs and partnerships. Those are not specifically addressed here. If your state has a annual report filing requirement you should check for a similar requirement for other entities. Go to our State Sites page for links to the Secretary of State's Website for your state. The penalties for failure to file vary widely, but you could find your corporation without legal standing.

Caution. See Notes at end of table.


State     Fee     To Whom   Due Date
Alabama     $10     Sec'y State   Mar. 15
Alaska     $100 ($200)     Dept. Commerce Community & Econ.   Jan. 1*
Arizona     $45     Corp. Comm.   Various
Arkansas             Franchise fee
California     $25     Sec'y State   Various
Colorado     $100     Sec'y State   Various
Connecticut     $150 (435)     Sec'y State   Various
Delaware     $25 ($100)     Sec'y State   Mar. 1
D.C.     $300     Corp. Div. Dept. Consumer & Regulatory Affairs   Apr. 15*
Florida     $61.25     Dept. of State   May 1
Georgia     $50     Sec'y State   Apr. 1
Hawaii     $25     Sec'y State   Various
Idaho     $0     Sec'y State   Various
Illinois     $75     Sec'y State   Various
Indiana     $30     Sec'y State   Various
Iowa     $45     Sec'y State   Mar. 31*
Kansas     $0     Sec'y State   Apr. 15
Kentucky     $15     Sec'y State   Jun. 30
Louisiana     $25     Sec'y State   Various
Maine     $85 ($150)     Sec'y State   Various
Maryland     $300     Dept. Assmts. & Tax   Apr. 15
Massachusetts     $85     Sec'y State   Various
Michigan     $25     Dept. Labor Economic Growth   May 15
Minnesota     $115     Sec'y State   Dec. 31
Mississippi     $25     Sec'y State   Various
Missouri     $40     Sec'y State   Various
Montana     $15     Sec'y State   Apr. 15
Nebraska     --       
Nevada     Var     Sec'y State   Various
New Hampshire     $100     Sec'y State   Apr. 1
New Jersey     $50     State Treasurer   Various
New Mexico     $25     Corp. Comm.   Various*
New York     $9     Sec'y State   Various
     Var**     Dept. Taxation   Feb. 28
North Carolina     $25     Sec'y of Revenue   Various
North Dakota     $25     Sec'y State   Aug. 1 (May 15 foreign)
Ohio     --     --  
Oklahoma     --     --  
Oregon     $100     Sec'y State   Various
Pennsylvania     --     --  
Rhode Island     $50     Sec'y State   Mar. 1
South Carolina     --     --  
South Dakota     $50     Sec'y State   Various
Tennessee     $20     Sec'y State   Various
Texas     $0     Comptr. Pub. Accts   Various
Utah     $15     Div. of Corps & Commercial Code   Various
Vermont     $35 ($175)     Sec'y State   Various
Virginia     --     State Corp. Commr.   Various
Washington     $60     Sec'y State   Various
West Virginia     $25     Sec'y State   Jul. 1
Wisconsin     $25 ($50) Var     Sec'y State   Various
Wyoming     Var     Sec'y State   Various



Fee in parentheses is for foreign corporation.
Some states allow or require electronic filing; electronic fees may be less.
Foreign corporations may have to pay an additional fee either separately or with the entity's tax return or extension request.
Var--Fee varies based on equity or other factor and/or is combined with franchise fee.
** New York requires partnerships, LLCs, etc. to file IT-204LL
Florida--There is also an annual supplemental corporate fee of $138.75.
Hawaii--There is also an annual license fee for foreign corporations of $100.
West Virginia--In addition, there is a business registration tax of $30 to Commr. of Rev. biennially by July 1.

Due Dates-Various

Many states require filing on anniversary of entrance into state. Some have other due dates. Here's a list of those states and the filing dates.

Arizona--Assigned date.
California--Anniversary date of qualification.
Colorado--End of second month after Secretary mails form.
Connecticut--Set by regulation.
District of Columbia--Additional $250 filing fee.
Florida--Additional annual supplemental corporate fee-$138.75
Hawaii--Depends on date of incorporation; annual license fee-foreign $100.
Idaho--Last day of month of incorporation or qualification.
Illinois--Due with franchise tax return.
Indiana--Month incorporated, every 2nd year.
Kansas--Due with franchise tax return.
Louisiana--Anniversary of incorporation or qualification.
Maine--Per Secretary of State.
Maryland--Due with personalty returns.
Mississippi--Due by 60th day after incorporation or qualification anniversary.
Missouri--With franchise tax report or 30 days of incorporation.
Nevada--Last day of month of anniversary of incorporation or qualification; amount based on capital stock.
New Jersey--Within 30 days of set due date.
New Mexico--Biennial, 15th day of 3rd month after tax yearend.
New York--Biennial, anniversary month of incorporation or qualification.
North Carolina--15th day of 3rd month after corporation's fiscal yearend.
Oregon--Anniversary of incorporation or qualification.
South Dakota--Before 1st day of 2nd month following anniversary month of incorporation or qualification.
Tennessee--1st day of 4th month following corporation's fiscal yearend.
Texas--With franchise tax return.
Utah--By end of 2nd month after mailed by State.
Vermont--15th day of 3rd month following corporation's fiscal yearend.
Virginia--Day before anniversary of incorporation or qualification.
Washington--By expiration date of license for domestic corporation; July 1 or date established by State for foreign corporation.
Wisconsin--End of calendar quarter of anniversary of first filing; by March 31 for foreign corporations.
Wyoming--By 1st day of registration month.


Copyright 2009-2013 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

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Last Update--08/01/13