Annual Report due dates by state and entity type

If you form a business entity with the state, you may be required to file periodic reports on the status of your entity to preserve your good standing and state registration. Each state has its own rules, which may differ based on the entity type. The following chart highlights the frequency and due dates for these state annual reports for five entity types. Please refer to notes for additional information about this annual report due date chart.

 

The information is current as of December 2, 2024. For more current information, please contact your NRAI representative.

  • Alabama
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    As of October 1, 2024, Corporations do not need to file annual reports in Alabama.

    Frequency: Annually

    15th day of the third month after the beginning of the taxable year

    Frequency: Annually

    15th day of the third month after the beginning of the taxable year

    Frequency: Annually

    15th day of the third month after the beginning of the taxable year

    Annual reports are not required for non-profits.

    Notes:

    • This chart is intended as general guidance. It is not legal advice.
    • All reports are due on an annual basis unless otherwise indicated.
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state.
    • Limited Liability Partnerships may owe an annual report, a registration renewal, or both. States with renewal requirements are designated as Renewal in the chart above.
    • Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    • Some states allow certain business entities to select their own due date.

    * Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    ** This state allows certain business entities to select their own due date.

  • Alaska
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Before January 2

    Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years

    Biennially

    Before January 2

    Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years

    Biennially

    Before January 2

    Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years

    Annual reports are not required for LPs.

    Biennially

    Before July 2

    Note: Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years

    Notes:

    • This chart is intended as general guidance. It is not legal advice.
    • All reports are due on an annual basis unless otherwise indicated.
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state.
    • Limited Liability Partnerships may owe an annual report, a registration renewal, or both. States with renewal requirements are designated as Renewal in the chart above.
    • Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    • Some states allow certain business entities to select their own due date.

    * Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    ** This state allows certain business entities to select their own due date.

  • Arizona
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Corporations incorporated/qualified on or after July 1, 1997

    On the anniversary of the corporation's incorporation or qualification

    Corporations incorporated/qualified prior to July 1, 1997

    Date assigned by Arizona Corporation Commission

    Annual reports are not required for LLCs.

    Between January 1 and April 30

    Annual reports are not required for LPs.

    Corporations incorporated/qualified on or after July 1, 1997

    On the anniversary of the corporation's incorporation or qualification

    Corporations incorporated/qualified prior to July 1, 1997

    Date assigned by Arizona Corporation Commission

  • Arkansas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 1

    May 1

    August 1

    August 1

    August 1

    Notes:

    • This chart is intended as general guidance. It is not legal advice.
    • All reports are due on an annual basis unless otherwise indicated.
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state.
    • Limited Liability Partnerships may owe an annual report, a registration renewal, or both. States with renewal requirements are designated as Renewal in the chart above.
    • Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    • Some states allow certain business entities to select their own due date.

    * Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    ** This state allows certain business entities to select their own due date.

  • California
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Frequency: Annually

    During six-month period ending on last day of anniversary month

    Frequency: Biennially

    During six-month period ending on last day of anniversary month

    Annual reports are not required for LLPs.

    Annual reports are not required for LPs.

    Frequency:
    Domestic: Biennially
    Foreign: Annually

    During six-month period ending on last day of anniversary month

  • Colorado
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of second calendar month following anniversary month

    Anniversary:

    End of second calendar month following anniversary month

    Anniversary:

    End of second calendar month following anniversary month

    Anniversary:

    End of second calendar month following anniversary month

    Anniversary:

    End of second calendar month following anniversary month

  • Connecticut
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Domestic entity:

    Based on the date that the Organization & First Report was filed:

    (i) If filed on or after January 1, 2020, Annual Reports are due on the anniversary date of the filing of the Organization & First Report; or

    (ii) If filed before January 1, 2020, subsequent Annual Reports are due on or before the anniversary date of incorporation.

    Foreign entity:

    Due annually, on or before the anniversary date of qualification.

    Anniversary:

    Between January 1st and March 31st

    Due on or before the anniversary date of formation or registration

    Anniversary:

    On or before anniversary date

    Domestic entity:

    Based on the date that the Organization & First Report was filed:

    (i) If filed on or after January 1, 2020, Annual Reports are due on the anniversary date of the filing of the Organization & First Report; or

    (ii) If filed before January 1, 2020, subsequent Annual Reports are due on or before the last day of the anniversary month of incorporation.

    Foreign entity:

    Due annually, on or before the anniversary date of qualification.

  • Delaware
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Frequency: Annually

    Domestic: March 1
    Foreign: June 30

    June 1

    June 1

    June 1

    Frequency: Annually

    Domestic: March 1
    Foreign: June 30

  • District of Columbia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    April 1

    Begins the year after incorporation or qualification and then each second year thereafter.

    Biennially

    April 1

    Begins the year after incorporation or qualification and then each second year thereafter.

    Biennially

    April 1

    Begins the year after incorporation or qualification and then each second year thereafter.

    Biennially

    April 1

    Begins the year after incorporation or qualification and then each second year thereafter.

    Biennially

    April 1

    Begins the year after incorporation or qualification and then each second year thereafter.

  • Florida
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 1

    May 1

    May 1

    May 1

    May 1

  • Georgia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 1

    April 1

    April 1

    April 1

    April 1

  • Hawaii
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    Due the last day of the quarter that anniversary month falls

    Anniversary:

    Due the last day of the quarter that anniversary month falls

    Anniversary:

    Due the last day of the quarter that anniversary month falls

    Anniversary:

    Due the last day of the quarter that anniversary month falls

    Anniversary:

    Due the last day of the quarter that anniversary month falls

  • Idaho
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

  • Illinois
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    Last day of month preceding anniversary month

    Anniversary:

    Last day of month preceding anniversary month

    Renewal

    Anniversary:

    Last day of month preceding anniversary month

    Anniversary:

    Last day of month preceding anniversary month

    Anniversary:

    Last day of month preceding anniversary month

  • Indiana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

  • Iowa
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    April 1

    Even-numbered years

    Biennially

    April 1

    Odd-numbered years

    Not required for LLPs.

    Biennially

    April 1

    Odd-numbered years

    Biennially

    April 1

    Odd-numbered years

  • Kansas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15

    April 15

    April 15

    April 15

    June 15

  • Kentucky
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 30

    June 30

    June 30

    June 30

    June 30

  • Louisiana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Frequency: Annually

    Domestic: File for renewal on anniversary date
    Foreign: No statutory provision

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

  • Maine
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 1

    June 1

    June 1

    June 1

    June 1

  • Maryland
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15

    April 15

    April 15

    April 15

    April 15

  • Massachusetts
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Two and one-half months after close of fiscal year

    Anniversary:

    On anniversary date

    Last day of February

    Anniversary:

    On anniversary date

    Annually

    November 1

  • Michigan
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 15

    February 15

    LLCs formed after September 30 need not file by February 15 of the following year.

    Renewal

    On anniversary date.

    Not required for LPs.

    October 1

  • Minnesota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    December 31

    December 31

    December 31

    December 31

    December 31

  • Mississippi
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Frequency:  Annually

    Due:  April 15

    Frequency:  Annually

    Due:  April 15

    Not required for LLPs.

    Not required for LPs.

    Non-profit corporation - April 15

    Frequency: Quinquennially

    As requested but not more than every five years

    Notes:

    • This chart is intended as general guidance. It is not legal advice.
    • All reports are due on an annual basis unless otherwise indicated.
    • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state.
    • Limited Liability Partnerships may owe an annual report, a registration renewal, or both. States with renewal requirements are designated as Renewal in the chart above.
    • Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    • Some states allow certain business entities to select their own due date.

    * Entities operating on a fiscal year basis other than a calendar year may have a different due date.
    ** This state allows certain business entities to select their own due date.

  • Missouri
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Corporations organized or qualified on or After July 1, 2003

    End of anniversary month**

    Corporations organized or qualified prior to July 1, 2003

    Last day of month indicated on last annual registration report**

    Biennially

    Corporations may also elect to file the Corporation Registration Report on a biennial basis. /em>

    Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years **

    Not required for LLCs.

    Renewal

    Anniversary date

     

    Not required for LPs.

    Annually

    August 31**

    Biennially

    Non-profit corporations may also elect to file on a biennial basis. Entity organized or qualified in even-numbered years must file in even-numbered years; those in odd-numbered years file in odd-numbered years **

  • Montana
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    April 15

    Annually

    April 15

    Quinquennially

    Within a 90-day period prior to expiration date of the registration.

    Quinquennially

    Before anniversary date

    Annually

    April 15

  • Nebraska
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    March 1

    Even-numbered years

    Biennially

    April 1

    Odd-numbered years

    April 1

    Not required for LPs.

    Biennially

    April 1

    Odd-numbered years

  • Nevada
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

  • New Hampshire
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 1

    April 1

    April 1

    Not required for LPs.

    Quinquennially

    Once every five (5) years

  • New Jersey
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

    Anniversary:

    End of Month

  • New Mexico
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Before 15th day of fourth month of fiscal year.

    Note: If NMPRC number ends in an even digit, file in even-numbered years; if NMPRC number ends with odd digit, file in odd-numbered years.

    Not required for LLCs.

    April 1

    Not required for LPs.

    Calendar year

    May 15

    Fiscal year:

    15th day of 5th month following close of tax year*

  • New York
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Biennially

    Anniversary:

    End of Month

    Biennially

    Anniversary:

    End of Month

    Not required for LLPs.

    Not required for LPs.

    No statutory provision.

  • North Carolina
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15*

    April 15

    April 15*

    Not required for LPs.

    Not required for non-profits.

  • North Dakota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Domestic

    August 1

    Foreign

    May 15

    November 15

    March 31

    March 31

    February 1

  • Ohio
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Not required.

    Not required.

    Biennially

    July 1

    Odd-numbered Years

    Not required.

    Quinquennially

    Once every five (5) years

  • Oklahoma
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    July 1

    Anniversary:

    On anniversary date

    Not required.

    Anniversary:

    On anniversary date

    July 1

  • Oregon
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

    Anniversary:

    On anniversary date

  • Pennsylvania
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15

    Fiscal Year: On or before the 30th day after federal due dates for fiscal year

    September 30th

    April 15

    Not required.

    April 30

    Only if information has changed. 

  • Rhode Island
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 1

    May 1

    May 1

    May 1

    May 1

  • South Carolina
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    April 15th*

    Not required.

    No statutory provision.

    Not required.

    Not required.

  • South Dakota
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Anniversary:

    First day of the anniversary month

    Anniversary:

    First day of the anniversary month

    Anniversary:

    End of the anniversary month

    Not required.

    Anniversary:

    First day of the anniversary month

  • Tennessee
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    First day of the 4th month following close of fiscal year.

    Annually

    First day of the 4th month following close of fiscal year.

    Annually

    First day of the 4th month following close of fiscal year.

    Those governed by the Revised Uniform Limited Partnership Act:

    Not required.

     

    Those governed by the Uniform Limited Partnership Act of 2017:

    On or before the 1st day of the 4th month following the close of LP's fiscal year.

    Annually

    First day of the 4th month following close of fiscal year.

  • Texas
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    May 15

    May 15

    Domestic LLPs

    Franchise Tax Report due May 15;
    Annual Report due June 1

    Foreign LLPs

    Franchise Tax Report due May 15;
    Renewal due on anniversary date

    Annually

    Franchise Tax Report due May 15
    Periodic report may be required within 30 days after notice.

    Note: Report may not be required more than once every 4 years.

    Not required to file report unless first contacted by the Texas Secretary of State

    Note: Report may not be required more than once every 4 years.

  • Utah
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Annually

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Annually

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Annually

    Due on or before the last day of the month of the anniversary date of formation or qualification

    Annually

    Due on or before the last day of the month of the anniversary date of formation or qualification

  • Vermont
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    March 15*

    March 15*

    April 1

    Not required.

    April 1

  • Virginia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Last day of anniversary month

    Annually

    Last day of anniversary month

    July 1

    October 1

    Annually

    Last day of anniversary month

  • Washington
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Last day of anniversary month

    Annually

    Last day of anniversary month

    Annually

    Last day of anniversary month

    Annually

    Last day of anniversary month

    Annually

    Last day of anniversary month

  • West Virginia
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    June 30

    June 30

    June 30

    June 30

    June 30

  • Wisconsin
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    Domestic Corporations

    End of quarter, based on anniversary date.

    Foreign Corporations

    During first calendar quarter of each year.

    Annually

    Domestic LLCs

    End of quarter, based on the anniversary date.

    Foreign LLCs

    During the first calendar quarter of each year.

    Annually

    Domestic LLPs

    End of quarter, based on anniversary date.

    Foreign LLPs

    During first calendar quarter of each year.

    Annually

    Domestic LPs

    End of quarter, based on the anniversary date.

    Foreign LPs

    During the first calendar quarter of each year.

    Annually

    Domestic

    End of quarter, based on anniversary date.

    Foreign

    During first calendar quarter of each year.

  • Wyoming
    • Corporation
    • LLC
    • LLP
    • LP
    • Non-profit

    Annually

    On or before first day of anniversary month

    Annually

    On or before first day of anniversary month

    Annually

    On or before first day of anniversary month

    Annually

    On or before first day of anniversary month

    Annually

    On or before first day of anniversary month

Notes:

  • This chart is intended as general guidance. It is not legal advice.
  • All reports are due on an annual basis unless otherwise indicated
  • Due dates marked as “Anniversary” refer to the anniversary date of the entity’s organization or qualification in that state
  • Limited Liability Partnerships may owe an annual report, a registration renewal, or both. States with renewal requirements are designated as Renewal in the chart above.
  • Entities operating on a fiscal year basis other than a calendar year may have a different due date.
  • Some states allow certain business entities to select their own due date.
* Entities operating on a fiscal year basis other than a calendar year may have a different due date.
** This state allows certain business entities to select their own due date.
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