US LLC Annual Fees and Deadlines by State

What does an Alabama LLC pay each year?

Report: None required for LLCs. Since January 1, 2024 the Secretary of State accepts annual reports only from for-profit and professional corporations; annual reports from other entities are not accepted. State fee: No Secretary of State annual report fee for LLCs. The annual state obligation is the Alabama Business Privilege Tax filed with the Department of Revenue (see the tax line below). Due: No annual report. Business Privilege Tax return (Form PPT) is due on the same date as the corresponding federal income tax return; for a disregarded entity, no later than the date its owner must file its federal return. Tax is payable by the original due date; extensions do not extend payment.

Franchise, privilege or minimum tax: Alabama Business Privilege Tax, based on Alabama net worth (maximum US$15,000). For taxable years beginning after December 31, 2023, tax due of US$100 or less is fully exempt and no return (BPT-IN, PPT or CPT) is required. A disregarded single-member LLC files Form PPT; if its owner is not itself subject to the tax (non-resident individuals are listed as not subject), the LLC computes its own net worth and pays accordingly. The tax remains due every registered year until the LLC is formally dissolved or withdrawn with the Secretary of State, even if inactive.

If it is missed: Late filing penalty: 10% of the tax shown due or US$50, whichever is greater. Late payment penalty: 1% of the tax shown due per month, up to 25%. For dissolution rules, check with the state.

Often missed: The privilege tax stays due every year the LLC is registered, even if it does no business, until it is formally dissolved; owners also assume an annual report is still filed when it is not.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does an Alaska LLC pay each year?

Report: Biennial Report. State fee: US$100 for a domestic LLC (US$200 for a foreign LLC), per 3 AAC 16.065(c). Online filing is offered by the Division of Corporations. Due: Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered year file in odd-numbered years. Delinquent if not filed before February 1 (a USPS postmark on or before February 1 counts). On receipt of a form from the department, a new LLC must file a biennial report within six months after organization (AS 10.50.760(d)).

Franchise, privilege or minimum tax: None identified on the official sources reviewed (no state LLC franchise or minimum tax found).

If it is missed: Late charge of US$25 for each year or part of a year of delinquency plus an additional 10% of the filing fee (3 AAC 16.065(c)-(d)). The commissioner may involuntarily dissolve an LLC that is delinquent six months in filing its biennial report or paying a fee or penalty, after written notice and a 60-day period to contest (AS 10.50.408).

Often missed: The report year depends on whether the LLC was formed in an odd or even year, and an LLC delinquent six months can be involuntarily dissolved.

Source: state filing page. Last checked October 28, 2026.

What does an Arizona LLC pay each year?

Report: None required. State fee: The Arizona Corporation Commission states that LLCs are not required to file annual reports; only corporations are. Due: No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force.

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: Not applicable for the annual report.

Often missed: Watch for the ACC's LLC attestation of existence once it takes effect.

Source: state filing page. Last checked October 28, 2026.

What does an Arkansas LLC pay each year?

Report: Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax). State fee: Flat US$150 franchise tax paid with the report; there is no separate report fee. All LLCs pay US$150 if the report is timely filed. File online at sos.arkansas.gov or by mail. Due: On or before May 1 each year (first due May 1 of the year following formation). No extensions are available.

Franchise, privilege or minimum tax: Annual LLC franchise tax of US$150, due May 1, paid to the Secretary of State with the annual report. Applies to all LLCs (exemptions are only for federally tax-exempt nonprofits and partnerships formed under the uniform partnership acts), so a single-member disregarded LLC is still subject.

If it is missed: Late filing penalty of US$25 plus interest at 0.000274 per day on tax and penalty (per the Secretary of State's 2026 form, citing A.C.A. 26-54-107 and 114). The point at which the charter is revoked for non-payment is not stated on the form; check with the state.

Often missed: The US$150 is a franchise tax filed with the Secretary of State, not the revenue department, and it is due May 1 even if the LLC had no activity.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a California LLC pay each year?

Report: Statement of Information (Secretary of State), every two years. State fee: US$20 Statement of Information. Separate from the Franchise Tax Board items below. Due: Statement of Information every two years, in the six-month window ending in the month the LLC was formed.

Franchise, privilege or minimum tax: US$800 annual LLC tax to the Franchise Tax Board for every LLC doing business in or organized in California, due the 15th day of the 4th month of the tax year (first year: 15th day of the 4th month after filing with the Secretary of State), even if the LLC does no business, until it is cancelled. An LLC fee of US$900 to US$11,790 applies when total California income is US$250,000 or more, and Form 568 is filed each year.

If it is missed: The Secretary of State imposes a US$250 penalty for not filing the Statement of Information (collected by the FTB). Unpaid taxes and missed filings can lead to suspension.

Often missed: The US$800 tax is due every year even with no income or activity, until the LLC is formally cancelled with both the Secretary of State and the FTB.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Colorado LLC pay each year?

Report: Periodic Report. State fee: US$25, online only (no paper option). Fee took effect July 1, 2024. Due: Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months before to two months after that month without penalty.

Franchise, privilege or minimum tax: None identified on the official sources reviewed.

If it is missed: Periodic Report late filing penalty US$50. If not filed within the penalty-free window the status becomes Noncompliant; if still not filed two months later it becomes Delinquent (e.g. January report month: Noncompliant after March 31, Delinquent after May 31). A Delinquent LLC must file a Statement Curing Delinquency (US$100) to return to Good Standing.

Often missed: The due month is set by the state and shown on the entity's Summary page, and missing the window moves the LLC to Noncompliant and then Delinquent status.

Source: state filing page. Last checked October 28, 2026.

What does a Connecticut LLC pay each year?

Report: Annual Report. State fee: US$80, filed online. Due: Between January 1 and March 31 each year.

Franchise, privilege or minimum tax: None. The Connecticut Business Entity Tax ended for tax periods beginning after December 31, 2018 (Public Act 19-117).

If it is missed: The Secretary of the State's annual report FAQ says there is no additional late fee, but no Certificate of Legal Existence (good standing) is issued while reports are missing, and the Secretary may administratively dissolve an entity more than one year in default of its annual report obligation.

Often missed: An LLC stays active and keeps owing annual reports until a dissolution is filed; not filing does not close it.

Source: state filing page. Last checked October 28, 2026.

What does a Delaware LLC pay each year?

Report: None required (no annual report for LLCs; only the annual LLC tax is paid). State fee: No report fee. The annual obligation is the LLC tax (see the tax line below). Due: No report. Annual LLC tax due on or before June 1 each year (for the prior calendar year).

Franchise, privilege or minimum tax: Annual LLC tax of US$400 (raised from US$300 by HB 400, 85 Del. Laws ch. 273, approved May 21, 2026; the LLC tax change took effect January 1, 2026). Due June 1. Applies to every domestic LLC, including a single-member disregarded LLC, with no proration: it is assessed if the LLC is active at any time in the year.

If it is missed: US$200 penalty plus interest of 1.5% per month on tax and penalty. The certificate of formation is canceled if the tax is unpaid for 3 years from its due date (6 Del. C. 18-1108).

Often missed: The tax is due every year whether or not the LLC has income or activity, and it rose to US$400 in 2026.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a District of Columbia LLC pay each year?

Report: Biennial Report. State fee: US$300 for a for-profit LLC on the current DLCP fee schedule. An April 2026 budget proposal would lower the fee; check the current amount with DLCP when you file. Due: First report by April 1 of the year after the calendar year in which the LLC was formed, then by April 1 of every second year.

Franchise, privilege or minimum tax: No flat annual LLC tax. DC's unincorporated business franchise tax (8.25%; minimum US$250, or US$1,000 if DC gross receipts exceed US$1 million) applies to unincorporated businesses with DC gross income over US$12,000, even with no net income; at US$12,000 or less a D-30N affidavit may be filed instead. Whether it applies to a non-US-owned single-member LLC depends on the facts; check with the Office of Tax and Revenue.

If it is missed: US$100 late fee for a for-profit LLC filing after April 1 of the year due. A report missing required ownership information leads to administrative dissolution (D.C. Code 29-102.11(a)(8)). For dissolution for not filing at all, check with the state.

Often missed: The report is only every two years, so the April 1 deadline is easy to forget, and the late fee applies the day after.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a Florida LLC pay each year?

Report: Annual Report. State fee: US$138.75 = US$50 annual report fee (s. 605.0213) plus US$88.75 supplemental corporate fee (s. 607.193). Filed online at Sunbiz. Due: Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective.

Franchise, privilege or minimum tax: None identified on the official sources reviewed.

If it is missed: US$400 late charge if paid after May 1 (s. 607.193), for a total of US$538.75. An LLC that has not filed is administratively dissolved on the fourth Friday in September (s. 605.0714).

Often missed: Filing even one day after May 1 adds a US$400 late charge to the US$138.75 fee.

Source: state filing page. Last checked October 28, 2026.

What does a Georgia LLC pay each year?

Report: Annual Registration. State fee: $60 online or paper per the Secretary of State fee table. Mailed filings must be paid by check or money order. Registrations can be prepaid for up to 3 calendar years. Due: Between January 1 and April 1 each year, starting the year after formation.

Franchise, privilege or minimum tax: None for a disregarded LLC. Georgia DOR states an LLC is only subject to the net worth tax if it is treated as a corporation for income tax purposes.

If it is missed: $25 penalty for late filing. Entities that do not timely file and pay may be administratively dissolved (O.C.G.A. 14-11-603); the SOS page does not state a fixed timeline.

Often missed: The fee is due every year by April 1 even if nothing changed, and a filing after April 1 adds a $25 penalty.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Hawaii LLC pay each year?

Report: Annual Report. State fee: US$12.50 online; US$15 on paper. Due: By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March).

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: US$10 late fee per year delinquent online; the form states a penalty of up to US$100 for each 30-day period of delinquency.

Source: state filing page. Last checked October 28, 2026.

What does an Idaho LLC pay each year?

Report: Annual Report. State fee: Filed online through SOSBiz. Paper forms are by request only and carry an extra US$20 manual processing fee. For the base filing fee, check with the state. Due: By the end of the LLC's anniversary month (the month its formation took effect) each year, starting the year after formation (Idaho Code 30-21-213).

Franchise, privilege or minimum tax: None for a disregarded LLC. Idaho State Tax Commission states a federally disregarded entity is treated as disregarded for Idaho income tax purposes; only an LLC taxed as a corporation files a business income tax return.

If it is missed: Missing the report is a ground for administrative dissolution after written notice and a 60-day cure period (Idaho Code 30-21-601 and 30-21-602). Reinstatement is available through SOSBiz. For any late fee, check with the state.

Often missed: Paper filing adds a $20 manual processing fee, so file online through SOSBiz.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does an Illinois LLC pay each year?

Report: Annual Report (Form LLC-50.1). State fee: US$75, plus US$50 for each series with a certificate of designation. Due: Before the first day of the LLC's anniversary month; it can be filed within the 60 days before that date.

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: US$100 penalty if not filed within 60 days after the due date; administrative dissolution if still unfiled 120 days after the LLC becomes delinquent.

Often missed: The report is due before the anniversary month starts, not at the end of it.

Source: state filing page. Last checked October 28, 2026.

What does an Indiana LLC pay each year?

Report: Business Entity Report. State fee: US$32 online through INBiz; US$50 on paper. Due: Every two years, starting two years after formation, in the anniversary month; the exact due date is shown in INBiz Business Search.

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: Check with the state.

Often missed: It is every two years, so it is easy to forget between filings.

Source: state filing page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does an Iowa LLC pay each year?

Report: Biennial Report. State fee: $30 online through the Secretary of State website; $45 on paper (Iowa Admin. Code 721-40.7(2)). Due: Between January 1 and April 1 of each odd-numbered year, starting with the first odd-numbered year after the year of formation (Iowa Code 489.212).

Franchise, privilege or minimum tax: None for an LLC. Iowa's franchise tax is imposed only on financial institutions (Iowa Code 422.60).

If it is missed: No late fee stated. If the report is not delivered within 60 days after it is due, the SOS may serve notice and administratively dissolve the LLC if not cured within 60 days after service (Iowa Code 489.708, 489.709). Reinstatement application fee $5 (Iowa Code 489.122).

Often missed: The report is due only in odd-numbered years, so an LLC formed in an even year files its first report in the following odd year.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Kansas LLC pay each year?

Report: Information Report (biennial business entity information report). State fee: Set by statute (K.S.A. 17-76,139) plus an amount set by regulation, which was changed in February 2026, and the Secretary of State announced further cuts in May 2026. Check the current total with the state when you file. Due: April 15 of the LLC's filing year: entities formed in an even year file in even years, those formed in an odd year file in odd years (K.S.A. 17-76,139; SOS Information Reports page).

Franchise, privilege or minimum tax: None. The Kansas Department of Revenue states there is no Kansas franchise tax for tax year 2011 and after (K.S.A. 79-5401).

If it is missed: Biennial report penalty $10 (K.A.R. 7-16-1). After due date there is a 3-month delinquency interval; if not filed by then, the LLC forfeits (SOS Information Reports page; K.S.A. 17-76,139 refers to failure to file within 90 days).

Often missed: Kansas moved from annual to biennial reports in 2024, so owners must track whether their LLC files in even or odd years.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a Kentucky LLC pay each year?

Report: Annual Report. State fee: $15, online or by mail/delivery. Due: Filing opens in early January; due by June 30 each year.

Franchise, privilege or minimum tax: Limited Liability Entity Tax (LLET), minimum $175 per taxable year. A single-member LLC owned by an individual is disregarded for income tax but is still a limited liability pass-through entity subject to LLET and must file Form 725, including when it is organized in Kentucky (KRS 141.0401). Form 725 and payment are due by the 15th day of the 4th month after the tax year ends (April 15 for calendar year). Source: 2024 Form 725 instructions.

If it is missed: Domestic entities that fail to file their annual reports by June 30 are administratively dissolved and are not in good standing until reinstated.

Often missed: A disregarded single-member LLC still owes the $175 minimum LLET and must file Form 725 with the Department of Revenue, separate from the $15 SOS annual report.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Louisiana LLC pay each year?

Report: Annual Report. State fee: $35 for a domestic LLC per the SOS fee schedule effective 10/1/26 (Act 921 of 2026). Credit card payments add a $5 statutory convenience fee. File online through geauxBIZ or by mail/fax. Due: Each year around the anniversary of the LLC's organization; the report can be printed when due or up to 4 weeks before. Check the exact date with the state.

Franchise, privilege or minimum tax: Generally only an LLC taxed as a corporation is subject to Louisiana franchise tax, because an LLC is taxed for franchise tax the same way it is taxed federally. Check with the Louisiana Department of Revenue.

If it is missed: After a Notice of Intent to Revoke, a domestic LLC must file the annual report within 30 days or its charter is revoked; reinstatement fees are significantly higher than the annual report fee (SOS FAQ).

Often missed: Fees changed on October 1, 2026, so older fee figures may be out of date.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a Maine LLC pay each year?

Report: Annual Report. State fee: $85 for a domestic LLC (31 M.R.S. 1680(6)); file online or by mail. Due: Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665).

Franchise, privilege or minimum tax: None for a non-financial LLC. Maine's franchise tax applies only to financial institutions (36 M.R.S. 5206).

If it is missed: $50 late penalty in addition to the $85 fee (31 M.R.S. 1680(10)); the SOS says it may not be waived for reports received after June 1. Failure to file and pay leads to administrative dissolution after notice and a 60-day cure period (31 M.R.S. 1667, 1592).

Often missed: The $50 late penalty applies to any report received after June 1 and the SOS states it cannot be waived.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Maryland LLC pay each year?

Report: Annual Report (filed with SDAT together with the Business Personal Property Return, Form 1). State fee: $300 for a Maryland LLC under Md. Code, Corps. & Ass'ns 1-203(b)(3). The fee applies whether or not the LLC owns property or does business in Maryland. A paper extension request carries a $20 fee; online extension requests have no statutory fee listed. Due: April 15 each year (Tax-Property 11-101). An extension to June 15 is available if requested online by April 15 (or on paper by March 15).

Franchise, privilege or minimum tax: No separate franchise or minimum tax on LLCs. The same annual filing doubles as the business personal property return; personal property tax is assessed only on business personal property the LLC owns in Maryland. A disregarded single-member LLC must still file the annual report and pay the $300 fee.

If it is missed: Late annual report: initial penalty up to 1/10 of 1% of the county assessment, with a minimum of $30 (1 to 15 days late), $40 (16 to 30 days) or $50 (over 30 days) and a cap of $500, plus 2% of the initial penalty for each further 30 days (Tax-Property 14-704). After September 30 each year SDAT certifies LLCs that have not filed the prior year's report, and the right to do business is forfeited by proclamation (Corps. & Ass'ns 4A-911).

Often missed: The $300 fee is owed even by an LLC with no Maryland property, income or activity, and a missed report leads to forfeiture of the LLC's right to do business.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Massachusetts LLC pay each year?

Report: Annual Report (Corporations Division, Secretary of the Commonwealth). State fee: US$500 per annual report (950 CMR 112 fee schedule). Due: On or before the anniversary date of the filing of the original certificate of organization, every year.

Franchise, privilege or minimum tax: None for a disregarded LLC. Massachusetts follows federal classification; DOR Letter Ruling 00-8 and Directive 00-4 state that a disregarded single-member LLC is not a corporation for corporate excise purposes, so the $456 minimum corporate excise does not apply (exception: disregarded LLCs owned by an S corporation, per TIR 04-4).

If it is missed: No late fee is listed. If annual reports are not filed for two years, the Secretary may begin administrative dissolution under M.G.L. c.156C s.70; the LLC has 90 days after notice to cure. Reinstatement requires filing all overdue annual reports plus a $100 reinstatement fee.

Often missed: The report is due on the formation anniversary, not a fixed calendar date, and costs $500 every year regardless of income.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Michigan LLC pay each year?

Report: Annual Statement (LARA Corporations Division). State fee: $25 for an LLC ($75 for a professional LLC). Due: February 15 each year. An LLC formed after September 30 does not file on the February 15 immediately following formation.

Franchise, privilege or minimum tax: None. Michigan has no LLC franchise tax; a federally disregarded single-member LLC is also disregarded for Michigan corporate income tax (Michigan follows federal classification).

If it is missed: $50 late penalty if the statement is not filed or the fee is not paid by February 15. If not filed within two years of the due date, the LLC is no longer in good standing by operation of law. Restoring good standing costs $50 plus $25 for each missing statement.

Often missed: A small $25 filing is easy to forget, and missing it for two years drops the LLC out of good standing automatically.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Minnesota LLC pay each year?

Report: Annual Renewal (Secretary of State). State fee: No fee to file the annual renewal (Minn. Stat. 322C.0208) while the LLC is active and in good standing. Due: By December 31 of each calendar year, starting the year after the articles of organization are filed. It may be filed any time during the year.

Franchise, privilege or minimum tax: None for a disregarded single-member LLC. Minnesota's minimum fee applies to partnerships, S corporations and C corporations above a property, payroll and sales threshold ($1,250,000 for 2025); a disregarded LLC follows its federal classification and does not file Form M3.

If it is missed: Failure to file results in administrative termination of the LLC (Minn. Stat. 322C.0208). The LLC can retroactively reinstate by filing a renewal and paying a $25 fee (Minn. Stat. 322C.0706).

Often missed: Because the renewal is free, owners often skip it, and the LLC is then administratively terminated.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Mississippi LLC pay each year?

Report: Annual Report (Secretary of State). State fee: No fee for a domestic (Mississippi) LLC annual report filed online, per the Secretary of State's October 2024 fee schedule. (Foreign LLCs pay $250.) Due: April 15 each year; filing opens January 1.

Franchise, privilege or minimum tax: None for a disregarded single-member LLC. Mississippi follows federal classification; a disregarded SMLLC is disregarded for state purposes and its activity is reported by its owner. Franchise tax applies to corporations and to LLCs that elect corporate treatment.

If it is missed: No late fee found. Failure to file may result in administrative dissolution; the LLC Act allows the Secretary of State to begin dissolution if the report is not delivered within 60 days after it is due.

Often missed: The report is free but still mandatory, and paid third-party mailers that look official are not from the state.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Missouri LLC pay each year?

Report: None required. State fee: Missouri LLCs do not file an annual report with the Secretary of State, so there is no annual state filing fee. Due: No annual report due.

Franchise, privilege or minimum tax: None. Missouri's corporation franchise tax does not apply for tax years beginning on or after January 1, 2016 (RSMo 147.010), and it never applied to LLCs taxed as disregarded entities.

If it is missed: No annual report, so no late fee. The LLC must still keep a registered agent and registered office on file with the Secretary of State.

Often missed: With no annual report, owners can forget to update the registered agent, which is still required.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Montana LLC pay each year?

Report: Annual Report (Secretary of State). State fee: US$0 for 2027 if filed 1 January to 15 April 2027. Montana has waived its annual report fee each year since 2024 and has already announced the waiver for reports filed 1 January to 15 April 2027. It is a yearly decision, not a permanent change, so check before each 15 April deadline. After 15 April the report costs US$35. Due: April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings close 5 p.m. November 28).

Franchise, privilege or minimum tax: None. A disregarded single-member LLC is not subject to Montana corporation license tax (MCA 15-30-3302); its owner is taxed instead, and information returns may still be required if it has Montana-source income.

If it is missed: $35 fee if filed after April 15. Domestic LLCs that have not filed are involuntarily dissolved on December 1. Reinstatement within 5 years requires a reinstatement application ($35), all missed annual reports and late fees (MCA 35-8-912).

Often missed: Official filing is free at biz.sosmt.gov; in September 2026 the state warned about a private mailing asking US$150 for the 2027 report.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Nebraska LLC pay each year?

Report: Biennial Report (Secretary of State). State fee: US$28 online, per the Secretary of State. For the paper fee, check with the state. Due: Odd-numbered years, January 1 to April 1 (next due April 1, 2027). Delinquency date is June 16.

Franchise, privilege or minimum tax: None found for LLCs. A disregarded single-member LLC is disregarded for Nebraska income tax and its income is reported on its owner's return (Revenue Ruling 25-21-01).

If it is missed: If not filed by the delinquency date, the LLC is administratively dissolved. Reinstatement is $30 (or $500 for late reinstatement), per the Secretary of State fee page.

Often missed: The report is only due every other year (odd years), so it is easy to forget, and paid third-party mailers asking for $125 are not from the state.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a Nevada LLC pay each year?

Report: Annual List of Managers or Managing Members, plus State Business License renewal. State fee: Annual list fee US$150 (NRS 86.263) plus the US$200 State Business License fee, paid together: US$350 a year. Due: Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen.

Franchise, privilege or minimum tax: No franchise or income tax. Nevada Commerce Tax applies only if Nevada gross revenue exceeds $4,000,000 for the July 1 to June 30 year (return due August 14). A single-member LLC must still file the annual list and keep a State Business License.

If it is missed: $75 penalty on the late annual list (NRS 86.272) plus $100 penalty on the late business license. The charter is revoked on the first day of the first anniversary of the month following the due month; reinstatement requires all back fees and penalties plus $300, and is not allowed after 5 consecutive years revoked.

Often missed: The $200 State Business License renewal is owed on top of the $150 annual list fee, and late filings add $175 in penalties.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a New Hampshire LLC pay each year?

Report: Annual Report (Secretary of State). State fee: $100 (RSA 304-C:191). Due: April 1 each year (mailed reports must be postmarked by April 1).

Franchise, privilege or minimum tax: No franchise tax, but New Hampshire does not disregard LLCs: a single-member LLC owned by an individual files its own Business Profits Tax return (Form NH-1040) if gross business income exceeds $109,000 (2025 threshold), and Business Enterprise Tax applies if gross receipts or the enterprise value tax base exceed $298,000. Returns are due the 15th day of the fourth month after year end (April 15 for calendar year).

If it is missed: $50 late fee for reports or fees received after April 1. The LLC becomes Not in Good Standing, and after two consecutive years of not filing it is administratively dissolved.

Often missed: Even a disregarded single-member LLC is treated as a separate business taxpayer in New Hampshire and may owe its own BPT and BET returns once revenue passes the thresholds.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a New Jersey LLC pay each year?

Report: Annual Report (Division of Revenue and Enterprise Services). State fee: $75 filing fee per the Division of Revenue fee schedule. Filed online through the state portal; expedited service is not offered for the annual report. Due: Every year by the last day of the month in which the LLC was formed (anniversary month).

Franchise, privilege or minimum tax: None for a single-member LLC disregarded for federal tax. New Jersey's partnership filing fee ($150 per owner, capped at $250,000) applies only to entities classified as partnerships for federal purposes that have more than two owners and New Jersey source income or loss, so a disregarded single-member LLC is not subject.

If it is missed: No dollar late fee is stated on the official pages. If annual reports are not filed for two consecutive years, the charter may be revoked (domestic LLC placed on the inactive list). Reinstatement starts with filing the overdue reports; the reinstatement fee is $75 plus report fees, and a tax clearance certificate may be required.

Often missed: The report is due by the end of the formation month whether or not the state's reminder arrives, and two missed years can lead to revocation.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a New Mexico LLC pay each year?

Report: Check with the state. State fee: The New Mexico Secretary of State's business pages do not list an annual or periodic report or fee for LLCs. Check with the state. Due: Check with the state.

Franchise, privilege or minimum tax: A single-member LLC treated as a disregarded entity does not file New Mexico's pass-through entity return. For any franchise tax question, check with the Taxation and Revenue Department.

If it is missed: Check with the state.

Source: state filing page and state tax page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a New York LLC pay each year?

Report: Biennial Statement (Department of State). Separately, a one-time publication requirement applies after formation: within 120 days after the articles of organization take effect, the LLC must publish a notice in two newspapers designated by the county clerk and file a Certificate of Publication ($50 fee) with the Department of State. State fee: $9 biennial statement fee. Certificate of Publication (one time, after formation) is $50, plus the newspapers' publication charges. Due: Every two years, during the calendar month in which the articles of organization were originally filed. It should not be filed before that month.

Franchise, privilege or minimum tax: Annual LLC filing fee (Form IT-204-LL, Department of Taxation and Finance): a disregarded single-member LLC with any New York source income, gain, loss or deduction pays a flat $25. Due by the 15th day of the third month after the tax year ends (March 15 for calendar-year filers); no extension is allowed. An LLC with no New York source items does not file IT-204-LL.

If it is missed: No late fee is stated for the biennial statement; the LLC shows as past due on Department of State records and on any Certificate of Status, which may block some transactions. Failure to complete publication and file the Certificate of Publication within 120 days suspends the LLC's authority to carry on business until it is filed.

Often missed: Owners often skip the 120-day newspaper publication, which suspends the LLC's authority to do business, and forget the $25 IT-204-LL fee when the LLC has New York source income.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a North Carolina LLC pay each year?

Report: Annual Report (Secretary of State). State fee: $200 paper. Online by credit card is $203 (includes a $3 electronic fee); ACH adds a $2 fee. Due: April 15 each year, starting in the year after the LLC is formed.

Franchise, privilege or minimum tax: None for an LLC that has not elected corporate tax treatment. NCDOR states that by default an LLC is not subject to the North Carolina franchise tax unless it elects to be taxed as a corporation; this covers a disregarded single-member LLC.

If it is missed: No separate late fee is listed. Failure to file or pay fees can lead to administrative dissolution; reinstatement costs US$100 plus past-due reports.

Often missed: The $200 report is owed every April 15 even with no activity, and the Secretary of State warns about third-party mailers charging far more than the state fee.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a North Dakota LLC pay each year?

Report: Annual Report (Secretary of State). State fee: $50 for domestic and foreign LLCs (N.D.C.C. 10-32.1-92). Due: Before November 16 each year (i.e., by November 15). The first report is due in the calendar year after the year the articles of organization take effect.

Franchise, privilege or minimum tax: None identified. The Office of State Tax Commissioner treats a single-member LLC as disregarded from its owner unless it is taxed as a corporation federally; no state franchise or minimum tax on LLCs was found on official pages.

If it is missed: $50 late fee after the deadline. An LLC that does not file within six months after the deadline is involuntarily terminated by operation of law. Reinstatement within one year requires the past-due report, filing and penalty fees, and a $135 reinstatement fee.

Often missed: Missing the November 15 deadline by six months terminates the LLC automatically by law.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does an Ohio LLC pay each year?

Report: None required. State fee: The Ohio Secretary of State says LLCs are not required to submit annual or biennial filings; some actions, such as changing the statutory agent, need a filing. Due: No annual report.

Franchise, privilege or minimum tax: Commercial Activity Tax only above US$6 million of taxable gross receipts (2025 onward); the annual minimum tax was eliminated from 2024.

If it is missed: Not applicable for the annual report. Keep a statutory agent on file.

Often missed: Third-party mailers offering paid 'annual report' filings are not required by Ohio.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does an Oklahoma LLC pay each year?

Report: Annual Certificate (Secretary of State). State fee: $25, online or by mail (18 O.S. 2055.2). Due: Each year on the anniversary date of the LLC's registration.

Franchise, privilege or minimum tax: None. The Oklahoma Tax Commission states that LLCs are statutorily exempt from franchise tax (and franchise tax filing requirements end after tax year 2023 for corporations).

If it is missed: An LLC that does not file within 60 days after the due date stops being in good standing. Reinstatement online is available if the LLC has been terminated for no longer than 3 years.

Often missed: The certificate is due on the anniversary date, not a fixed calendar date, and good standing is lost 60 days after a miss.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does an Oregon LLC pay each year?

Report: Annual Report / Renewal (Secretary of State, Corporation Division). State fee: $100 state fee; filing online at sos.oregon.gov/renew carries no extra fee. Due: Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before.

Franchise, privilege or minimum tax: No minimum tax on a disregarded LLC was found. Oregon Corporate Activity Tax applies only if Oregon commercial activity exceeds $750,000 (registration within 30 days) and a return is required at $1 million or more; tax is $250 plus 0.57% of taxable commercial activity above $1 million, so a low-revenue LLC owes nothing.

If it is missed: Not filing when due is a ground for administrative dissolution. Reinstatement within 5 years can be done online by paying a reinstatement fee plus the missed annual fees.

Often missed: The state fee is only $100; third-party mailers charge more, and the due date is the anniversary date.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Pennsylvania LLC pay each year?

Report: Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report. State fee: $7 for for-profit LLCs; $0 for LLCs with a not-for-profit purpose. Restricted professional companies separately pay an annual registration of at least $500. Due: Between January 1 and September 30 each year for LLCs (domestic and foreign).

Franchise, privilege or minimum tax: None. Pennsylvania's capital stock and foreign franchise tax was eliminated for tax years beginning January 1, 2016 and after; no entity-level minimum tax applies to a disregarded LLC.

If it is missed: Beginning with reports due in 2027, an LLC that does not file is administratively dissolved six months after the due date and loses exclusive right to its name. A domestic LLC can reinstate at any time: $35 online or $40 paper, plus $15 for each delinquent report.

Often missed: The annual report is new since 2025, and starting with 2027 reports a missed filing leads to dissolution six months after September 30.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Rhode Island LLC pay each year?

Report: Annual Report, Form 632 (Department of State). State fee: US$50 filing fee plus an online convenience fee; the state shows the total at checkout. Due: Between February 1 and May 1 each year.

Franchise, privilege or minimum tax: Annual charge of $400 (equal to the minimum business corporation tax) paid to the RI Division of Taxation on Form RI-1065. It applies to single-member and disregarded LLCs, is not prorated, and is owed even with no business or profit. A single-member LLC's due date follows its owner (March 15 or April 15; April 15 for an individual calendar-year owner).

If it is missed: $25 penalty applied June 1. Entities that fail to file lose good standing and are revoked; revoked entities must take additional steps before filing. Revocation timing was not stated.

Often missed: Owners of disregarded single-member LLCs often miss the $400 annual charge on Form RI-1065, which is owed even with no income.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a South Carolina LLC pay each year?

Report: None required for an LLC not taxed as a corporation. State fee: SCDOR lists an LLC not taxed as a corporation among entities not subject to the annual report or the license fee. An LLC that elects to be taxed as a corporation must file the CL-1 Initial Annual Report with SCDOR within 60 days of commencing business and then follows the corporate annual report and license fee rules. Due: No annual report due for an LLC not taxed as a corporation.

Franchise, privilege or minimum tax: None for an LLC not taxed as a corporation. SCDOR states a single member LLC not taxed as a corporation is not regarded as an entity separate from its owner, so a disregarded single-member LLC is not subject to the annual report or license fee. A corporate tax election brings in the CL-1, the SC1120 or SC1120S return and the license fee.

If it is missed: No report penalty applies. The Secretary of State may begin administrative dissolution if the LLC does not pay a fee, tax or penalty within sixty days after it is due (S.C. Code 33-44-809).

Often missed: Electing corporate tax treatment for the LLC triggers SCDOR's CL-1 and annual corporate report and license fee, which a disregarded LLC never files.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a South Dakota LLC pay each year?

Report: Annual Report (Domestic Limited Liability Company). State fee: $55 online; $70 on paper (includes the paper filing fee). Reports can be filed up to 2 months before the due date. Due: 1st day of the anniversary month of the LLC's initial filing, every year. From January 1, 2027 (SDCL 59-11-25 as amended by SL 2026, ch 203), an entity files either in its anniversary month or by January 31 each year, as selected, and may switch with a change-of-filing-date form.

Franchise, privilege or minimum tax: None. The SD Department of Revenue states South Dakota does not impose a corporate income tax; no franchise or minimum tax applies to an LLC.

If it is missed: Status becomes delinquent and a $55 late fee applies if the report is not filed within 2 months after the due date. Continued delinquency may lead to administrative dissolution; by statute the SOS may begin dissolution if the report is not delivered within sixty days after it is due (SDCL 47-34A-809). Reinstatement of a domestic entity is $150 plus delinquent reports and fees.

Often missed: The annual report form asks whether the LLC owns agricultural land and has foreign beneficial owners; if both answers are yes, the report must be filed online.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Tennessee LLC pay each year?

Report: Annual Report (Secretary of State). State fee: US$300 minimum, rising by US$50 for each member over 6, to a maximum of US$3,000. Due: On or before the first day of the 4th month after the LLC's fiscal year end (April 1 for a December year end).

Franchise, privilege or minimum tax: Franchise and excise tax with the Department of Revenue: minimum franchise tax US$100, payable by an LLC registered with the Secretary of State whether active or inactive; return due the 15th day of the 4th month after year end (April 15 for a calendar year).

If it is missed: Failure to file the annual report can lead to administrative dissolution.

Often missed: The US$300 minimum report fee and the separate US$100 minimum franchise tax both apply even to an inactive single-member LLC.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Texas LLC pay each year?

Report: Public Information Report (Form 05-102), filed with the Comptroller as part of the annual franchise tax filing; no annual report is filed with the Secretary of State. State fee: No filing fee for the PIR. An LLC files the Public Information Report; the Ownership Information Report (05-167) is for other taxable entities. The PIR is due even when no franchise tax report is required. Due: May 15 each year (next business day if May 15 falls on a weekend or holiday).

Franchise, privilege or minimum tax: Texas franchise tax applies to LLCs, including single-member LLCs. No tax is due if annualized total revenue is at or below the no tax due threshold: $2,650,000 for 2026 reports ($2,470,000 for 2024 and 2025 reports). From report year 2024, an entity at or below the threshold does not file a No Tax Due Report but must still file the PIR by May 15.

If it is missed: $50 penalty for each franchise tax report filed late (no $50 penalty for a late PIR or OIR by an entity at or below the threshold); 5% penalty if tax is paid 1 to 30 days late, 10% if more than 30 days late. Failure to file can forfeit the right to transact business (loss of the right to sue or defend in Texas courts and possible personal liability of members or managers for certain debts), and the Secretary of State forfeits the entity under the Tax Code. Reinstatement requires a tax clearance letter (05-377) and a filing fee.

Often missed: Owners with little or no revenue skip the May 15 filing, but the PIR is still required and missing it can lead to forfeiture of the LLC.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does an Utah LLC pay each year?

Report: Annual Renewal. State fee: US$18 (Fiscal Year 2026 fee schedule). Due: Each year by the anniversary of registration.

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: US$10 late fee; reinstatement costs US$18 for each missed year plus a US$10 delinquency fee.

Source: state filing page. Last checked October 28, 2026.

What does a Vermont LLC pay each year?

Report: Annual Report. State fee: $45 for a domestic LLC (11 V.S.A. 4033). Reinstatement fee $35 (11 V.S.A. 4034). Due: Within three months after the end of the LLC's fiscal year on record with the Secretary of State.

Franchise, privilege or minimum tax: Vermont business entity tax: an LLC treated as a pass-through owes the US$250 minimum annual entity tax on Form BI-471 (or BI-476 if eligible), due with the return on the 15th day of the 3rd month after year end (generally March 15). Vermont's instructions say a disregarded single-member LLC that reports on federal Form 1040 Schedule C or federal Form 1120 does not file Form BI-471. Ask the Vermont Department of Taxes how this applies to a foreign-owned LLC that files a pro forma Form 1120 with Form 5472.

If it is missed: The Secretary of State's fee page lists no late fee for a domestic LLC. For dissolution timing, check with the state.

Often missed: The deadline is tied to the fiscal year end on record, not the formation date, and Vermont instructions say registering with the Secretary of State alone can trigger the $250 minimum entity tax for a pass-through LLC.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a Virginia LLC pay each year?

Report: Annual registration fee only (assessed by the State Corporation Commission; the LLC fee statute requires payment of a fee, not a report). State fee: $50 annual registration fee (Va. Code 13.1-1062), assessed as of the first day of the second month before the anniversary month. Due: On or before the last day of the month in which the LLC was organized, each year after formation (last day of the twelfth month after the month of organization, then the same date annually).

Franchise, privilege or minimum tax: None identified at state level. The $50 fee applies to every domestic LLC, including a single-member disregarded LLC, irrespective of any other tax.

If it is missed: $25 penalty added if the fee is not paid by the due date (Va. Code 13.1-1064). The LLC's existence is automatically canceled if the fee is not paid by the last day of the third month after the due date (Va. Code 13.1-1050.2).

Often missed: Because there is no report form, owners overlook the $50 fee notice, and nonpayment cancels the LLC automatically three months after the due date.

Source: state filing page. Last checked October 28, 2026.

What does a Washington LLC pay each year?

Report: Annual Report (Secretary of State, Corporations and Charities Division). State fee: $70 for an LLC (includes the online processing fee); $95 with the $25 delinquency fee. Expedited service is $100 extra. May be filed up to 180 days before the expiration date. Due: By the expiration date, which is the last day of the month in which the LLC was first formed.

Franchise, privilege or minimum tax: No annual franchise or minimum tax found for LLCs. Separately, a Washington state business license through the Department of Revenue Business Licensing Service is required if any listed condition applies (for example gross income of $12,000 or more per year, employees, or required endorsements); most city and state endorsements renew annually by their expiration date.

If it is missed: $25 delinquency fee once delinquent. A domestic LLC has 120 days from the delinquency notice date to file and return to active status; registration is administratively dissolved if not filed within four months of that date. Reinstatement within 5 years costs $140 plus all missed annual report fees.

Often missed: The Secretary of State annual report and the Department of Revenue business license renewal are separate filings with different agencies.

Source: state filing page and state tax page. Last checked October 28, 2026.

What does a West Virginia LLC pay each year?

Report: Annual Report. State fee: US$25 if received by June 30, plus a US$1 online processing fee. From July 1, 2026, businesses with at least 5 years of on-time annual reports may elect to report every two years through onestop.wv.gov; check whether this applies to your LLC. Due: Between January 1 and June 30 of each year after the year of registration.

Franchise, privilege or minimum tax: None. West Virginia's Business Franchise Tax was eliminated for tax years beginning on or after January 1, 2015 (W. Va. Code 11-23-6).

If it is missed: $75 if received after June 30 (includes a $50 late fee). An administrative dissolution or revocation notice may be mailed to LLCs that fail to file.

Often missed: The June 30 deadline is the same for every entity regardless of formation month, and filing after it costs $75 instead of $25.

Source: state filing page. Last checked October 28, 2026.

What does a Wisconsin LLC pay each year?

Report: Annual Report. State fee: US$25 online; US$40 on paper. Due: Check with the state (each year starting the year after formation, on the date shown on the state's form).

Franchise, privilege or minimum tax: None found on the official pages checked.

If it is missed: Check with the state.

Source: state filing page. Last checked October 28, 2026. Some details could not be confirmed on the state's own site; where a line says to check with the state, confirm it before filing.

What does a Wyoming LLC pay each year?

Report: Annual Report with License Tax. State fee: License tax is $60 or two-tenths of one mill on the dollar ($.0002) of the LLC's capital, property and assets located and employed in Wyoming, whichever is greater (W.S. 17-29-209; SOS fee schedule effective July 1, 2026). Assets of $300,000 or less pay $60; for example $1,210,000 of Wyoming assets x .0002 = $242. Reports may be filed up to 120 days early. Due: On or before the first day of the anniversary month of formation each year.

Franchise, privilege or minimum tax: None beyond the annual report license tax. The license tax is based on Wyoming assets, not income, and applies to every LLC including a single-member disregarded LLC.

If it is missed: Delinquent on the second day of the month after the due date. Administratively dissolved if the report is not filed within 60 days after the due date. Reinstatement for tax is $100 and is available only within two years of dissolution.

Often missed: The 60-day window before administrative dissolution is short, and reinstatement is not allowed after two years.

Source: state filing page and state tax page. Last checked October 28, 2026.