Abbreviations

• LP – Limited Partnership
• LLP – Limited Liability Partnership
• LLLP – Limited Liability Limited Partnership
• LLC – Limited Liability Company
• Annual Filing – Once per year
• Biennial Filing – Once every 2 years

Alabama

Filing Frequency: Annual

By state law, Alabama corporations, LLCs, LPs, and LLPs must file a Business Privilege Tax Return with the Alabama Department of Revenue each year.

State Fees:

Businesses that are calculated to owe $100 or less in business privilege tax aren’t required to file the BPT Return or pay the tax.

The tax rate for the Alabama Business Privilege Tax is based on how much revenue your business brings to the state of Alabama.

So, your rate will rise and fall depending on how much money your business earns each year.

The Alabama Department of Revenue reduced the minimum business privilege tax from $100 to $50 for the 2023 tax year and eliminated the minimum tax completely starting in the 2024 tax year.

Taxpayers whose business privilege tax is calculated as $100 or less are exempt from paying this tax and don’t have to file a Business Privilege Tax Return.

Total Revenue – Tax Rate per $1000 of taxable Alabama income

$0 to $1 – $0.25

$1 to $200,000 – $1

$200,000 to $500,000 – $1.25

$500,000 to $2,500,000 – $1.50

$2,500,000 and more – $1.75

Due Date to File:

• S-Corps, LLCs, and Disregarded Entities Must File a Business Privilege Tax Return (BPTIN/CPT/PPT) By March 15
• Domestic & Foreign For-Profit Corporations and Professional Corporations Must File Business Privilege Tax by April 15

Alaska

Filing Frequency: Biennial

Alaska reports are filed every other year. The year you file is determined by when you originally registered your business in Alaska.

If you registered your company in an even-numbered year, you always file the biennial report in an even-numbered year.

If you registered your company in an odd-numbered year, reports are due every odd-numbered year.

State Fees & Due Dates:

• Domestic Corporations – $100 – January 2 of the year.
• Foreign Corporations – $200 – January 2 of the year.
• Domestic LLCs – $100 – January 2 of the year.
• Foreign LLCs – $200 – January 2 of the year – July 2 of the year.
• Non Profits, Cooperatives, and Religious Corporations – $25.
• Domestic LLPs – $100 – January 2 of the year.
• Foreign LLPs – $200 – January 2 of the year.

Late Fees: Alaska provides a 1 month grace period.

• If a domestic company files more than a month late, a late fee of $37.50 is added to the biennial report fee.
• The late fee for foreign company reports is $47.50.
• Non-profits have a $5 late fee.

Arkansas

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations With Stock – Franchise Tax – Minimum $150 – May 1 of the year. Corporations with stock pay 0.3% of their total outstanding capital stock or $150, whichever is greater.
• Corporations Without Stock – Franchise Tax – $300 – May 1 of the year.
• LLCs – Franchise Tax – $150 – May 1 of the year.
• Non Profits, Cooperatives, and Religious Corporations – Annual Report – $0 – August 1 of the year.
• LPs – Annual Report – $0 – May 1 of the year.
• LLPs – Annual Report – $15 – April 1 of the year.
• LLLPs – Annual Report – $15 – May 1 of the year.

Late Fees:

Arkansas LLCs and Corporations (with and without stock) will be charged a $25 late fee. In addition, they will be charged 10% interest on the total amount due. Interest will continue to accrue each year; however, your total penalty will not exceed two times the original amount due.

Arkansas LLPs won’t be charged a late fee, but the state will send you a notice of its intent to dissolve your partnership if you fail to file within 60 days of your due date.

Arkansas LPs and LLLPs won’t face any late fees or penalties, but they will no longer be considered current with the state.

Arizona

Filing Frequency: Annual

State Fees & Due Dates:

• LLCs (Foreign and Domestic) – Not required to file annual reports. No state fees.
• Corporations (Foreign and Domestic) – $45 – Anniversary date.
• Non Profits, Cooperatives, and Religious Corporations – $10 – Anniversary date.
• LLPs, and LLLPs (Foreign and Domestic) – $3 – Between January 1 and April 30.

Late Fees:

• Arizona non profits are not charged late fees for failing to file an annual report on time.
• Arizona corporations that fail to file an annual report will be assessed $9 each month they’re delinquent. This will continue until a payment is made in full or the corporation is administratively dissolved.
• Arizona LLPs, and LLLPs will be charged an additional $25 for filing late.

California

Filing Frequency:

• Corporations (Foreign and Domestic) – Annual.
• LLCs (Foreign and Domestic) – Biennial.
• Non Profits, Cooperatives, and Religious Corporations – Biennial.

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $25 – Last day of anniversary month.
• LLCs (Foreign and Domestic) – $20 – Last day of anniversary month.
• Non Profits, Cooperatives, and Religious Corporations – $20 – Last day of anniversary month.

Colorado

Filing Frequency – Annual

State Fees & Due Dates:

• All reporting entities, including but not limited to: for-profit and non profit corporations, LLCs, limited partnerships formed after 2009, LLPs, and LLLPs – $25
• File between 2 months before your anniversary month and 2 months after.

Late Fees:

• If you fail to file your periodic report by your due date, you will enter “non-compliant” status the day after your report is due and be charged an additional $50 late fee.
• After 90 days of this non-compliant status, you will enter a new “delinquent” status, your late fee increases to $100, and you will also have to file a Statement Curing Delinquency Report.

Connecticut

Filing Frequency – Annual

State Fees & Due Dates:

• Domestic Corporations – $150 – Anniversary Date.
• Foreign Corporations – $435 – Anniversary Date.
• LLCs (Foreign and Domestic) – $80 – March 31.
• Non-Profits, Cooperatives, and Religious Corporations – $50 – Anniversary Date.
• LPs, LLPs (Foreign and Domestic) – $80 – Anniversary Date.

Late Fees:

• Connecticut does not charge late fees for failing to file an annual report. However, your business will no longer be in good standing.
• If you continue to be delinquent over a year, your business will be administratively dissolved.

Delaware

Filing Frequency: Annual (Once per year)

State Fees & Due Dates:

• Domestic Corporations – Between $225 – $450 – March 1.
• Foreign Corporations – $125 – June 30th.
• LLCs (Foreign and Domestic) – $300 – June 1.
• Non Profits, Cooperatives, and Religious Corporations – $25 – March 1.
• LPs (Foreign and Domestic) – $300 – June 1.
• General Partnerships – Foreign and Domestic – $300 – June 1.

Late Fees: The penalty for failing to file an annual report and/or pay the franchise tax varies by entity.

• Domestic Corporations, Non Profits, LLCs, LPs, and general partnerships will be assessed a $200 late fee + 1.5% interest for every month of delay where no report and/or franchise tax is filed.
• Foreign corporations will be charged a $125 penalty.
• In addition, all businesses may be administratively dissolved by the state for non-compliance.

Florida

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $150 – Between January 1 and May 1.
• LLCs (Foreign and Domestic) – $138.75 – Between January 1 and May 1.
• Non-Profits, Cooperatives, and Religious Corporations – $61.25 – Between January 1 and May 1.
• LPs and LLPs (Foreign and Domestic) – $500 – Between January 1 and May 1.

Late Fees:

• Florida LLCs, Corporations, LPs, and LLPs (Foreign and Domestic) must pay a $400 late fee for failing to file an annual report on time.
• Non-profits are not subject to late fees.
• However, all businesses will be administratively dissolved if their annual report has not been filed by the third Friday of September.

Georgia

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $50 online, $60 by paper – Between January 1 and April 1.
• LLCs (Foreign and Domestic) – $50 online, $60 by paper – Between January 1 and April 1.
• Non Profits, Cooperatives, and Religious Corporations – $30 online, 40 by paper – Between January 1 and April 1.
• LPs (Foreign and Domestic) – $50 online, $60 by paper – Between January 1 and April 1.
• Domestic LLLPs – $50 online, $60 by paper – Between January 1 and April 1.
• Foreign LLLPs – $25 online, $35 by paper – Between January 1 and April 1.

Late Fees:

• Georgia will charge your business an additional $25 for failing to file an annual report.
• If you are more than 60 days late, your business will be administratively dissolved.

Hawaii

Filing Frequency: Annual

State Fees:

• Corporations (Foreign and Domestic) – $12.50 online, $15 by paper.
• LLCs (Foreign and Domestic) – $12.50 online, $15 by paper.
• Non Profits, Cooperatives, and Religious Corporations – $2.50 online, $5 by paper.
• LPs and LLLPs (Foreign and Domestic) – $5 by online and paper.
• LLPs (Foreign and Domestic) – $12.50 online, $15 by paper.

Due Dates:

• If you formed your business between January 1 and March 31 – Due date to file is March 31.
• If you formed your business between April 1 and June 30 – Due date to file is June 30.
• If you formed your business between July 1 and September 30 – Due date to file is September 30.
• If you formed your business between October 1 and December 31 – Due date to file is December 31.

Late Fees:

• Hawaii charges a $10 penalty fee for failing to file on time.
• If you are delinquent for more than two years, your business will be administratively dissolved.

Idaho

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $0 – End of Anniversary Month.
• LLCs (Foreign and Domestic) – $0 – End of Anniversary Month.
• Non Profits, Cooperatives, and Religious Corporations – $0 – End of Anniversary Month.

Late Fees:

• Idaho doesn’t charge late fees for failing to file an annual report.
• If no report is submitted within 60 days following your due date, your business will be administratively dissolved.

Illinois

Filing Frequency: Annual

State Fees:

• Corporations (Foreign and Domestic) – $75 plus + franchise tax.
• LLCs (Foreign and Domestic) – $75.
• Non Profits (Foreign and Domestic), Cooperatives, and Religious Corporations – $10.
• LPs (Foreign and Domestic) – $100.

Due Date: For all of the above entities, the due date is before the 1st day of your anniversary month.

Late Fees: The penalty for failing to file an annual report and/or paying your franchise tax varies by entity.

• Corporations will be assessed 10% of the total franchise tax due.
• Non Profits will pay an additional $3 and LLCs an additional $100.
• LPs won’t be charged a penalty fee; however, they may be administratively dissolved if no report is filed 60 days after their due date.

Indiana

Filing Frequency: Biennial

State Fees:

• Corporations (Foreign and Domestic) – $32 online, $50 by mail.
• LLCs (Foreign and Domestic) – $32 online, $50 by mail.
• Non Profits, Cooperatives, and Religious Corporations – $22 online, $20 by mail.
• LPs (Foreign and Domestic) – $32 online, $50 by mail.
• LLPs (Foreign and Domestic) – $32 online, $50 by mail.

Due Dates: Anniversary month for all of the above entities.

Late Fees: The state of Indiana doesn’t charge late fees for failing to file an entity report; however, your business may be dissolved or revoked if no report is submitted within 60 days after your due date.

Iowa

Filing Frequency: Biennial

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $60 – April 1, even numbered years.
• LLCs (Foreign and Domestic) – $30 for online filing, $40 for paper filing – April 1, odd numbered years.
• Non Profits, Cooperatives, and Religious Corporations – $0 (No fees) – April 1, odd numbered years.
• LPs (Foreign and Domestic) – $60 – April 1, odd numbered years.

Late Fees: Iowa doesn’t charge late fees for failing to file a biennial report; however, your business may be administratively dissolved or revoked if no report is submitted within 60 days following your due date.

Kansas

Filing Frequency: Biennial

State Fees:

• Corporations (Foreign and Domestic) – $100 online filing, $110 paper filing.
• LLCs (Foreign and Domestic) – $100 online filing, $110 paper filing.
• Non Profits, Cooperatives, and Religious Corporations – $80.
• LPs (Foreign and Domestic) – $100 online filing, $110 paper filing.
• LLPs (Foreign and Domestic) – $100 online filing, $110 paper filing.

Due Date: For all of the above entities, Every other year on the 15th day of the 4th month following the end of the taxable year.

Late Fees: There are no late fees for failing to file a biennial report, however, the state will dissolve your business or revoke your registration if no report is submitted within 90 days after your due date.

Kentucky

Filing Frequency: Annual

State Fees:

• Corporations (Foreign and Domestic) – $15
• LLCs (Foreign and Domestic) – $15
• Non Profits, Cooperatives, and Religious Corporations – $15

Due Date: June 30th for all the above entities.

Late Fees: Kentucky doesn’t charge late fees for failing to file a Kentucky Annual Report; however, your business will be administratively dissolved or revoked if you miss the June 30th deadline.

Louisiana

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $30
• LLCs – (Foreign and Domestic) – $30
• Non Profits, Cooperatives, and Religious Corporations – $10

Due Date: Anniversary date for all the above entities.

Late Fees:

• Louisiana doesn’t assess late fees for failing to file an annual report. However, you will lose your good standing in the state.
• If you are delinquent for more than 3 years, your business will be administratively dissolved or revoked of its rights to conduct business within the state.
• Credit card payments will be charged an additional $5 convenience fee.

Maine

Filing Frequency: Annual

State Fees:

• Domestic Corporations – $85
• Foreign Corporations – $150
• Domestic LLCs – $85
• Foreign LLCs – $150
• Non Profits, Cooperatives, and Religious Corporations – $35
• Domestic LPs – $85
• Foreign LPs – $150
• Domestic LLPs – $85
• Foreign LLPs – $150

Due Dates: June 1 for all the above entities.

Late Fees:

• The Maine Secretary of State will charge most business entities a $50 late fee for failing to file an annual report.
• Non Profits are assessed an additional $25.
• In addition, your business may be administratively dissolved or revoked of its right to conduct business within the state.

Maryland

Filing Frequency: Annual

State Fees:

• Corporations (Foreign and Domestic) – $300
• LLCs (Foreign and Domestic) – $300
• Non Profits, Cooperatives, and Religious Corporations – $0
• LPs (Foreign and Domestic) – $300
• LLPs (Foreign and Domestic) – $300
• The above fee may increase based on Maryland Business Personal Property Tax, so consider the above numbers as the minimum fees.

Due Date:

• The usual deadline is April 15th.
• Effective 2024, Governor Moore and the Maryland State Department of Assessments and Taxation extended the usual April 15th deadline to June 17, 2024 for all business types whether or not they applied for an extension.

Late Fees: Your business will be charged 0.001% of your total property tax OR the base penalty, whichever is greater.

• Late by 1 to 15 days – Base Penalty Fee – $30, up to a maximum of $500.
• Late by 16-30 days – Base Penalty Fee – $40, up to a maximum of $500.
• 31 or more days – Base Penalty Fee – $50, up to a maximum of $500.
• In addition, 2% interest will continue to accrue for each month you’re late.

Massachusetts

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $125 by mail or $110 by online or fax – 2.5 months after the end of the fiscal year.
• LLCs (Foreign and Domestic) – $500 by mail or $520 by online or fax – Anniversary date.
• Non Profits, Cooperatives, and Religious Corporations – $15 by mail or $18.50 by online or fax – November 1.
• LPs (Foreign and Domestic) – $500 by mail or $520 by fax or $465 online – Anniversary date.
• LLPs (Foreign and Domestic) – $500 by mail or $520 by fax (no online option) – Anniversary date – Last day of February.

Late Fees:

• Massachusetts only charges a late fees of $25 to foreign and domestic corporations for failing to file an annual report.
• However, all business entities will be administratively dissolved if they are delinquent for more than 2 years.

Michigan

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $25 – May 15th.
• LLCs (Foreign and Domestic) – $25 – February 15th.
• Non Profits, Cooperatives, and Religious Corporations – $20 – October 1st.

Late Fees:

• Only Michigan corporations are assessed a late fee. They are charged an additional $10 each month they’re delinquent.
• However, all companies will be automatically dissolved or revoked if no report is filed after two years.

Minnesota

Filing Frequency: Annual

State Fees:

• Domestic Corporations – $0
• Foreign Corporations – $135 online or $115 by mail.
• LLCs (Foreign and Domestic) – $0
• Domestic Non Profits, Cooperatives, and Religious Corporations – $0
• Foreign Non Profits, Cooperatives, and Religious Corporations – Not Applicable
• LPs (Foreign and Domestic) – $0
• LLPs (Foreign and Domestic) – $155 online or $135 by mail.

Due Dates: 31st December for all the above entities.

Late Fees: Minnesota doesn’t charge late fees for failing to file an annual report; however, your business will be administratively dissolved or revoked.

Mississippi

Filing Frequency: Annual

State Fees:

• Domestic Corporations – $25
• Foreign Corporations – $0
• Domestic LLCs – $0
• Foreign LLCs – $250
• Non Profits, Cooperatives, and Religious Corporations – $25

Due Dates:

• April 15 for all the above entity types except Non Profits, Cooperatives, and Religious Corporations.
• Non Profits, Cooperatives, and Religious Corporations are only required to file annual status reports when requested by the Mississippi Secretary of State. This is typically every 5 years. If the state asks for a report, you will have 90 days to submit it.

Late Fees: Mississippi doesn’t charge late fees for failing to file an annual report; however, your business may be administratively dissolved or revoked if no report is filed within 60 days after your due date.

Missouri

Filing Frequency: Annual

State Fees:

Corporations (Foreign and Domestic)

• Annual Filing – $45 paper filing, $25 for an online filing.
• Biennial Filing – $90 paper filing, $40 for an online filing.
• LLCs (Foreign and Domestic) – Not required to file annual reports.

Non Profits, Cooperatives, and Religious Corporations – $20 – October 1st.

• Annual Filing – $15 paper filing, $10 for an online filing.
• Biennial Filing – $30 paper filing, $20 for an online filing.

Due Date:

• End of the third month following incorporation anniversary month.
• All Missouri annual reports are due within 3 months of the anniversary month when the business first incorporated.
• Corporations and Non profits can elect to submit their reports annually OR biennially. If you choose to file your report every other year, then you will file your report every even-numbered year OR every odd-numbered year – depending on when you formed your business.
• For example, if you formed your company on April 25, 2021, then your first report will be due on July 31, 2023. If you registered on April 25, 2022, then your first report will be due July 31, 2024.

Late Fees:

• Missouri will assess an additional $15 for every 30-day period no report is filed.
• Online filings will incur an additional $1.25 fee.

Montana

Filing Frequency: Annual

State Fees & Due Dates: All Montana business Annual Reports must be filed by April 15th.

Late Fees:

• If you don’t file your report by the deadline, you’ll be charged a $15 late fee, and your business will lose its good standing with the state.
• Montana also will dissolve Domestic LLCs and Corporations that fail to file by December 1st.
• Foreign LLCs and Corporations that fail to file by November 1st will be revoked.

Nebraska

Filing Frequency: Biennial

State Fees & Due Dates:

Domestic Corporations – $26 minimum, see chart below.

Total Paid In Capital – Tax Fee

$0 – $10,000 – $26

$10,001 – $20,000 – $40

$20,0001- $30,000 – $60

$30,001 – $40,000 – $80

$40,001 – $50,000 – $100

$50,001 – $60,000 – $120

$60,001 – $70,000 – $140

$70,001 – $80,000 – $160

$80,001 – $90,000 – $180

$90,001 – $100,000 – $200

Foreign Corporations – $52 minimum, see chart below.

Total Value of Property in Nebraska – Tax Fee

$0 – $10,000 – $52

$10,001 – $20,000 – $80

$20,0001- $30,000 – $120

$30,001 – $40,000 – $160

$40,001 – $50,000 – $200

$50,001 – $60,000 – $240

$60,001 – $70,000 – $280

$70,001 – $80,000 – $320

$80,001 – $90,000 – $360

$90,001 – $100,000 – $400

• LLCs (Foreign and Domestic) – $25
• Non Profits, Cooperatives, and Religious Corporations – $20
• LLPs (Foreign and Domestic) – $25. Additional $25 if your LLP practices law.

Due Date:

• Corporations (Foreign and Domestic) – March 1, even numbered years.
• LLCs (Foreign and Domestic) – April 1, odd numbered years.
• Non Profits, Cooperatives, and Religious Corporations – April 1, odd numbered years.
• LLPs (Foreign and Domestic) – April 1, annual filing.

Late Fees:

• Nebraska doesn’t charge late fees for failing to file a biennial or annual report.
• However, corporations will be considered delinquent if no report is filed by April 15.
• LLCs, Non profits, and LLPs will be considered late by June 1.
• If a report is not delivered to the Secretary of State by those specific dates (April 15 OR June 1), your business will be administratively dissolved or revoked.

Nevada

Filing Frequency: Annual

State Fees:

The filing fee for Nevada Corporations (Foreign and Domestic) is based on the total number of authorized shares listed on your Articles of Incorporation.

Corporations (Foreign and Domestic) – Filing Fee ($150 minimum as per above chart) + $500 business renewal fees = $650 minimum.

Authorized Shares – Filing Fee

$75,000 or less – $150

Over $75,000 – not over $200,000 – $200

Over $200,000 – not over $500,000 – $300

Over $500,000 – not over $1,000,000 – $400

First $1,000,000 – $400

Each additional $500,000 – $275

Maximum fee – $11,125

• LLCs (Foreign and Domestic) – $150 Filing Fee + $200 business renewal fees = $350.
• Non Profits, Cooperatives, and Religious Corporations – $50 Filing Fee + $0 business renewal fees = $50.
• LPs (Foreign and Domestic) – $150 Filing Fee + $200 business renewal fees = $350.
• LLPs (Foreign and Domestic) – $150 Filing Fee + $200 business renewal fees = $350.
• LLLPs (Foreign and Domestic) – $150 Filing Fee + $200 business renewal fees = $350.

Due Dates: End of Anniversary month, for all the above entities.

Late Fees:

• Nevada charges all corporations, LLCs, LPs, LLPs, and LLLPs a $175 penalty fee for failing to file an annual report.
• Non Profits will be pay an additional $50.

New Jersey

Filing Frequency: Annual (Once per year).

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $75
• LLCs (Foreign and Domestic) – $75
• Non Profits, Cooperatives, and Religious Corporations – $30
• LPs (Foreign and Domestic) – $75
• LLPs (Foreign and Domestic) – $75

Due Dates: End of Anniversary month, for all the above entities.

Late Fees:

• New Jersey will administratively dissolve or revoke your business if no report is filed for two consecutive years.
• There are no penalty fees.

New Mexico

Filing Frequency: Annual or Biennial depending on entity type.

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $25 – Biennial Filing – 15th day of the 4th month following the end of your fiscal year.
• LLCs – No Annual Report filing required.
• Non Profits, Cooperatives, and Religious Corporations – $10 – Annual Report Filing – 15th day of the 5th month following the end of your fiscal year.

Late Fees:

• New Mexico will assess all corporations for a $200 penalty fee for failing to file a biennial report.
• Non Profits will pay an additional $10 if no annual report is submitted.

New York

Filing Frequency: Biennial

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $9.
• LLCs (Foreign and Domestic) – $9.
• Non Profits, Cooperatives, and Religious Corporations – No annual report filing required.

Due Dates: End of Anniversary month, for C-Corporations and LLCs.

Late Fees: New York doesn’t assess late fees for failing to file a biennial report. However, your business will no longer be in “good standing.” In addition, your business may be administratively dissolved or revoked of its rights to conduct business within the state.

North Carolina

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $20 for online filing, $25 for paper filing – 15th day of the 4th month after fiscal year end.
• LLCs (Foreign and Domestic) – $203 for online filing, $200 for paper filing – April 15.
• Non Profits, Cooperatives, and Religious Corporations – Not Applicable.
• Domestic LLPs – $203 for online filing, $200 for paper filing – 15th day of the 4th month after fiscal year end.
• Foreign LLPs – $200 for online and paper filing – 15th day of the 4th month after fiscal year end.

Late Fees: North Carolina does not charge penalty fees for failing to file; however, the state will send a “Notice for Grounds for Administrative Dissolution or Revocation of Foreign Business.” You then have 60 days to complete the annual report.

North Dakota

Filing Frequency: Annual

State Fees & Due Dates:

• Domestic Corporations – $25 – August 1.
• Foreign Corporations – $25 – May 15.
• LLCs (Foreign and Domestic) – $50 – November 15.
• Non Profits, Cooperatives, and Religious Corporations – $10 – March 31.
• LPs, LLPs, LLLPs, and PLLPs – $25 – March 31.

Late Fees:

Domestic Corporation

• $45 if report is filed between August 2 and November 1.
• $85 if report is filed anytime after November 1.

Foreign Corporation

• $45 if report is filed between May 16 and August 15.
• $85 if report is filed anytime after August 15.

LLCs – $100 if filed after November 15.

Non Profits

• $25 if report is filed between March 31 and May 1.
• $30 if report is filed anytime after May 1.

LPs, LLPs, LLLPs, and PLLPs – $45

Ohio

Filing Frequency: Biennial

State Fees & Due Dates:

• Professional Associations – $25 – July 1, even- numbered years.
• LLPs – $25 – July 1, odd- numbered years
• Non Profits, Cooperatives, and Religious Corporations – $25 – End of anniversary month – every 5 years.
• LLC and C-Corporations – No Annual report filing required.

Late Fees: Ohio doesn’t charge late fees for failing to file a report; however, your business will be administratively dissolved or revoked if no report or certificate of existence has been submitted within 30 days following your due date.

Oklahoma

Filing Frequency: Annual

State Fees:

• Corporations (Foreign and Domestic) – Varies. See Calculation section below.
• Non Profit corporations (Foreign and Domestic) – Varies. See Calculation section below.
• Unincorporated Foreign Non Profits – See Calculation section below + $100 Registered Agent Fee.
• LLCs (Foreign and Domestic) – $25 flat fee.
• LPs (Foreign and Domestic) – $50 flat fee.

Calculation:

• For every $1,000 of revenue your business earns, Oklahoma’s Annual Franchise Tax will charge you $1.25.
• Example: Lets say you earns $500,000 each year. Your total franchise tax would be $625 (500 X 1.25).
• If your total tax due is $250 or less, you will be exempt from paying the tax. However, you will still be required to submit the tax return.
• The maximum franchise tax a corporation will pay is $20,000.

Due Date:

• Corporations, Non Profit Corporations and Unincorporated Foreign Non Profits – July 1
• LLCs and LPs (Foreign and Domestic) – Anniversary Date

Late Fees:

• Oklahoma will assess corporations 10% of the total franchise tax due. In addition, 1.25% interest will continue to accrue each month a tax return is not filed.
• LLCs and LPs are not charged late fees.
• However, if you fail to file an annual certificate, your business will no longer be in good standing.

Oregon

Filing Frequency: Annual

State Fees & Due Dates:

• Domestic Corporations, LLCs, LPs and LLPs – $100
• Foreign Corporations, LLCs, LPs, and LLPs – $275
• Non Profits, Cooperatives, and Religious Corporations – $50

Due Date: For all the above entities, Anniversary Date.

Late Fees:

• If you fail to file an Oregon Annual Report, you will have a 45-day grace period before your business is considered “inactive.”
• In addition, your company may be administratively dissolved or revoked of its rights to conduct business within Oregon state.

Pennsylvania

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $7 – June 30, every year.
• LLCs (Foreign and Domestic) – $7 – September 30, every year.
• Non Profits, Cooperatives, and Religious Corporations – $0 – June 30, every year.
• LPs (Foreign and Domestic) – $7 – December 31, every year.
• Electing Partnerships and Business Trusts – $7 – December 31, every year.
• LLPs and LLLPs – Annual Registration – $410 per general partner – April 15, every year.
• Restricted Professional Companies and PLLCs – Annual Registration – $610 per licensed professional member, April 15, every year.

Late Fees:

• There is a $15 late fee for every annual report not filed.
• Since this is a new requirement, the Pennsylvania Department of State is not administratively dissolving business that don’t file. This will change in 2027.
• There is a $500 late fee for every annual registration not filed.

Rhode Island

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $50.
• LLCs (Foreign and Domestic) – $50.
• Non Profits, Cooperatives, and Religious Corporations – $20.

Due Date: For all the above entities, May 1.

Late Fees:

• Rhode Island provides a 30-day grace period before assessing a $25 penalty fee.
• Online filings will incur an additional $2.50 for LLCs and Corporations and $2 for Non profits.

South Carolina

Filing Frequency: Annual

State Fees & Due Dates:

• C-Corporations are subject to a corporate tax rate of 5% of total South Carolina taxable income.
• Both S and C corporations are also subject to a business license fee, which is submitted with their returns.
• To calculate your license fee, you must multiply your total capital and paid in surplus by 0.1%, then add $15.
• C-Corporations (Foreign and Domestic) – Minimum $25 – 15th day of the 4th month following the end of your fiscal year.
• S-Corporations (Foreign and Domestic) – Minimum $25 – 15th day of the 3rd month following the end of your fiscal year.

Late Fees: No late fees.

South Dakota

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations, LLCs, and LLPs (Foreign and Domestic) – $50 online or $65 by mail.
• Non Profits, Cooperatives, and Religious Corporations – $10.

Due Date: For all the above entities, First Day of Anniversary Month.

Late Fees: South Dakota will assess a $50 late fee for failing to file an annual report. In addition, your business will no longer be in good standing.

Tennessee

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $20.
• LLCs (Foreign and Domestic) – $300. If your LLC has more than 6 members, you must add $50 for each additional member.

Example – if your LLC has 8 members, then your total filing fee would be $400.

The maximum fee is $3,000.

• Non Profits, Cooperatives, and Religious Corporations – $20
• LPs (Foreign and Domestic) – $20
• LLPs (Foreign and Domestic) – $250

Due Date: For all the above entities, First day of the 4th month following the end of your fiscal year.

Late Fees: All business entities that file online will be charged an additional $0.95 service fee for payments made by e-check or 2.29% of the total amount due for credit cards.

Texas

Filing Frequency: Annual

State Fees & Due Dates:

The tax rate for your Texas Franchise Tax Report will be determined by your business’s total revenue and/or the type of business you own.

• All Businesses – Zero Revenue – No Tax Due.
• All Businesses – Revenue between $1 – $2,470,000 – No Tax Due.
• All Businesses – Revenue greater than $2,470,000 but less than $20 million – 0.331% of your total revenue.
• Retail or Wholesale – Revenue greater than $20 million – 0.375% of your total revenue.
• Businesses other than retail or wholesale – Revenue greater than $20 million – 0.75% of your total revenue.

Due Date: May 15th for all businesses. If May 15th falls on a weekend, the due date will be the following business day.

Late Fees:

• Texas Franchise Tax Reports filed after the May 15th due date are assessed a $50 late fee.
• Late tax payments are charged for 5% of the total tax due.
• Filings delinquent more than 30 days require an additional charge for 10% of the total penalty already assessed.
• Online filings will be charged an additional $1 service fee.

Utah

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations, LLCs and LPs (Foreign and Domestic) – $18 – End of Anniversary Month.
• Non Profits, Cooperatives, and Religious Corporations – $10 – Anniversary Date.
• LLPs (Foreign and Domestic) – $27 – Anniversary Date.
• LLLPs (Foreign and Domestic) – $20 – Anniversary Date.

Late Fees:

• Utah will assess businesses a $10 penalty fee for failing to file an annual report.
• The exception is LLLPs. They won’t be charged a late fee.
• All delinquent business entities will risk being administratively dissolved or revoked.

Vermont

Filing Frequency: Non Profit corporations and Non profit cooperatives file biennial reports while other business types files annual reports.

State Fees & Due Dates:

• Domestic Corporations – $45 – 2.5 months after your fiscal year end.
• Foreign Corporations – $200 – 2.5 months after your fiscal year end.
• Domestic LLCs – $35 – 3 months after your fiscal year end.
• Foreign LLCs – $140 – 3 months after your fiscal year end.
• Non Profits, Cooperatives, and Religious Corporations – $20 – Between January 1 and April 1 every other year.
• Domestic LLPs – $15 – Between January 1 and April 1.
• Foreign LLPs – $100 – Between January 1 and April 1.

Late Fees:

• The Vermont Secretary of State will assess your business a $25 penalty fee for failing to file an annual or biennial report.
• In addition, you will lose your good standing status with the state.

Virginia

Filing Frequency:

Virginia Corporations and Non profits are the only business entities that are required to file an annual report AND pay the annual registration fee.

LLCs and LPs are only required to pay the annual registration fee.

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – Varies – End of Anniversary Month.

The annual registration fee for corporations is based on the total number of authorized shares, as per the example chart below.

Total Number of Authorized Shares – Total Fees

1 – 5,000 Authorized Shares – $100 fees

5,001 – 10,000 Authorized Shares – $130 fees

10,001 – 15,000 Authorized Shares – $160 fees

15,001 – 20,000 Authorized Shares – $190 fees

20,001 – 25,000 Authorized Shares – $220 fees

25,001 – 30,000 Authorized Shares – $250 fees

30,001 – 35,000 Authorized Shares – $280 fees

35,001 – 40,000 Authorized Shares – $310 fees

40,001 – 45,000 Authorized Shares – $340 fees

45,001 – 50,000 Authorized Shares – $370 fees

50,001 – 55,000 Authorized Shares – $400 fees

The maximum registration fee is $1,700 (over 270,000 shares).

• LLCs (Foreign and Domestic) – $50 – End of Anniversary Month.
• Non profits, Cooperatives, and Religious Corporations – $25 – End of Anniversary Month.
• LPs (Foreign and Domestic) – $50 – October 1.

Late Fees:

• Virginia will charge all corporations 10% of their total annual registration due OR $10, whichever is greater.
• Non Profits will be charged $10.
• LLCs and LPs will be assessed a $25 penalty.
• In addition, your business will no longer be in good standing.

Washington

Filing Frequency: Annual

State Fees & Due Dates:

Corporations, LLCs, and PLLCs (Foreign and Domestic) – $70.

Non-Profits, Cooperatives, and Religious Corporations – $20-$60.

• $20 if gross revenue is less than $500,000.
• $60 if gross revenue is $500,000 or more.

Limited Partnerships (LPs, LLPs, and LLLPs) – $70

Due Date: Last Day of Anniversary Month, for all above entities.

Late Fees: Washington state charges most business entities a $25 penalty fee for failing to file an annual report. Non Profits are not assessed a late fee.

Washington DC

Filing Frequency: Biennial

State Fees & Due Dates:

• Corporations (Foreign and Domestic) – $300.
• LLCs (Foreign and Domestic) – $300.
• Non profits, Cooperatives, and Religious Corporations – $80.
• LPs, LLPs (Foreign and Domestic) – $300.

Due Date: April 1, for all above entities.

Late Fees:

• The District of Columbia will asses corporations, LLCs, LPs, and LLPs a $100 late fee for failing to file a biennial report.
• Non Profits will pay a $50 penalty.

West Virginia

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations, LLCs, Non Profits, LPs – Foreign and Domestic – $25 – July 1.
• Online filings will be charged an additional $1 convenience fee.

Late Fees:

• West Virginia will charge all Corporations, LLCs, and LPs an additional $50 for failing to file an annual report.
• Non Profits will incur a $25 penalty fee.

Wisconsin

Filing Frequency: Annual

State Fees:

• Domestic Corporations – $25 online and $40 by paper.
• Foreign Corporations – $65 online and $80 by paper.
• Domestic LLCs – $25.
• Foreign LLCs – $80.
• Domestic Non Profits, Cooperatives, and Religious Corporations – $25.
• Foreign Non Profits, Cooperatives, and Religious Corporations – $65.
• Domestic LLPs – $25.
• Foreign LLPs – $65.
• Online filings will be charged an additional $1 convenience fee.

Due Dates:

• For all foreign entities, the due date is March 31st.
• For all domestic entities, the due date is as per the chart below –

Formation Date – Annual Report Due Date

• January 1 – March 31 – March 31
• April 1 – June 30 – June 30
• July 1 – September 30 – September 30
• October 1 – December 31 – December 31

Late Fees: Wisconsin doesn’t charge penalty fees for failing to file an annual report; however, your business may be administratively dissolved or revoked of its rights to conduct business in Wisconsin.

Wyoming

Filing Frequency: Annual

State Fees & Due Dates:

• Corporations, LLCs, LPs (Foreign and Domestic) – $60.
• The license tax (also known as a filing fee) for Wyoming Corporations, LLCs, and LPs is determined by the total value of assets located and employed within the state.
• As long as your total assets are $300,000 or less, you’ll pay the minimum fee of $60. If your total assets are greater than $300,000, then you’ll multiply your total value by 0.0002.
• Example: Lets say your total value assets is $1,210,000. Your filing fee would be $242 ($1,210,000 X .0002).
• Non Profits, Cooperatives, and Religious Corporations – $25.
• Wyoming charges a minimum $2.25 processing fee for online filings.

Due Dates: First Day of Anniversary Month.

Example: If you company was incorporated on 9th November 2024, the due date to file your annual state report and pay the annual state fees will be 1st November each year. Your anniversary month is November and the 1st of this month, so 1st November each year.

Late Fees: Wyoming doesn’t charge penalty fees for failing to file an annual report. However, your business will no longer be in good standing if the annual report is not filed within 60 days of being due.