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*|
|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|
|Iowa||$45||Sec'y State||Mar. 31*|
|Kansas||$0||Sec'y State||Apr. 15|
|Kentucky||$15||Sec'y State||Jun. 30|
|Maine||$85 ($150)||Sec'y State||Various|
|Maryland||$300||Dept. Assmts. & Tax||Apr. 15|
|Michigan||$25||Dept. Labor Economic Growth||May 15|
|Minnesota||$115||Sec'y State||Dec. 31|
|Montana||$15||Sec'y State||Apr. 15|
|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)|
|Rhode Island||$50||Sec'y State||Mar. 1|
|South Dakota||$50||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|
|West Virginia||$25||Sec'y State||Jul. 1|
|Wisconsin||$25 ($50) 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.
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.
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