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 |
NOTES
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.
*-----Biennial
** 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.
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Last Update--08/01/13