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State annual report & ongoing LLC fees, state by state

Most states require LLCs to file a periodic report or pay a recurring state fee to stay in good standing. These are state obligations paid to your state — separate from anything you purchased from FormationHub (your Registered Agent subscription, for example, is a FormationHub service and is billed separately). This is general information, not tax or legal advice — confirm specifics with your state or CPA.

Sourced from official state websites (linked below), verified July 2026. States change fees and timelines without notice — when in doubt, the official state site is the source of truth.

State

Frequency

Fee

Due

annual

$50 minimum (based on net worth/taxable income; full exemption if tax due is $100 or less for tax years after 12/31/2023) — this is the Business Privilege Tax, not a flat SOS report fee

Filed with the AL Dept. of Revenue (not the Secretary of State) as the Business Privilege Tax Return & Annual Report — due March 15 for multi-member LLCs/pass-throughs, April 15 for single-member/disregarded LLCs (same date as the corresponding federal return); initial return due within 2.5 months of formation

biennial

$100 (domestic LLC); $200 (foreign LLC); $137.50 if filed after the Feb 1 grace period

January 2 — odd-formation-year LLCs report in odd years, even-formation-year LLCs report in even years; filing window opens the prior October 2

None required

annual

$150 franchise tax (plus a $3-$5 processing fee depending on payment method); $25 late penalty plus interest if filed late

May 1 each year (first report due May 1 of the year following formation)

annual (tax) + biennial (informational report)

$800 annual (minimum) franchise tax to the Franchise Tax Board, PLUS a separate $20 Statement of Information fee to the Secretary of State every 2 years (biennial) — these are two distinct filings/agencies and neither substitutes for the other; $250 SOS penalty if Statement of Information is delinquent

FTB $800 tax: due by the 15th day of the 4th month of the taxable year (April 15 for calendar-year LLCs), including the first year (temporary first-year exemption for LLCs formed 2021-2023 has expired). SOS Statement of Information: due within 90 days of initial registration, then during a 6-month window keyed to the formation anniversary month, every 2 years thereafter

annual

$25 (Periodic Report, increased from $10 effective July 1, 2024)

Anniversary month of formation; filing window opens 2 months before and stays open (penalty-free) through 2 months after that month, with a $50 late fee if filed in month 6-7

annual

$80

Between January 1 and March 31 each year (calendar-based deadline, not tied to formation anniversary); $50 late fee after March 31

None required

biennial

$300 flat fee (Biennial Report, Form BRA-25); $100 late fee if missed

April 1 of odd-numbered years for entities formed in odd years (even-year formations file in even years); first report due April 1 of the year following registration

annual

$138.75

Filing window is January 1-May 1 each year (due by 11:59pm ET May 1); a $400 late fee applies starting May 2, and administrative dissolution follows if not filed by the third Friday in September

annual

$60 total ($50 annual registration fee + $10 online service fee, effective for filings from Jan 1, 2026 per the fee schedule updated Sept 6, 2025)

Between January 1 and April 1 each year (first due the year after formation); a $25 late fee applies after April 1, with a 90-day grace period to July 1 before administrative dissolution risk

annual

$12.50 if filed online (paper filing fee is slightly higher, per BREG fee schedule)

During the calendar quarter containing the LLC's registration-anniversary month (Q1 Jan-Mar, Q2 Apr-Jun, Q3 Jul-Sep, Q4 Oct-Dec); e.g. Q1 2026 reports were due by March 31, 2026. $10/year late fee if delinquent.

annual

No state fee for the annual report when filed online via SOSBiz; paper forms (in-office only) typically incur an additional $20 manual processing fee

Before the end of the LLC's anniversary month each year (the month its certificate of organization became effective) - Idaho Code 30-21-213

annual

$75 (Form LLC-50.1; same fee online or by mail - a payment processor fee is added to online card payments)

Prior to the first day of the LLC's anniversary month each year; $100 late filing penalty applies if the report is not filed within 60 days after the due date (per Form LLC-50.1)

biennial (every other year)

$32.00 if filed online via INBiz; $50.00 by paper (Business Entity Report, for-profit entities incl. LLCs; verified on the INBiz Business Entity Reports page)

End of the LLC's anniversary month, every other year - first report due two years after formation; businesses formed in an even year file in even years, odd-year formations file in odd years

biennial (LLCs, LPs, and nonprofits file in odd-numbered years)

$30 if filed online via Fast Track Filing; $45 if filed by mail or in person

Between January 1 and April 1 of each odd-numbered year

biennial

$5 online / $25 paper (for-profit "information report"; reduced from $25/online in 2026 fee reduction)

April 15, filed in each odd year (if formed in an odd year) or each even year (if formed in an even year); 3-month delinquency grace period before forfeiture

annual

$15

June 30 each year (can be filed starting January 1)

annual

$30 (domestic LLC, per the SOS commercial fee schedule as amended by Act 316 of 2013, effective 8/1/2013; online card payments may add a small convenience fee)

On or before the anniversary date of formation each year; geauxBIZ only accepts the filing within the 30 days before that anniversary/renewal date

annual

$85 (domestic LLC) / $150 (foreign LLC); $50 late fee if filed after the deadline

June 1 each year (first report due between January 1 and June 1 of the year following formation); can be filed online via the Bureau's Annual Reports Online system

annual

$300 (domestic LLC Form 1 Annual Report), plus a 3% technology fee if paying online by credit card/PayPal

April 15 each year (Form 1 combines the Annual Report and Business Personal Property Return, filed with the Maryland State Department of Assessments and Taxation, SDAT)

annual

$500 (online filing fee, per Corporations Division fee schedule)

On or before the anniversary date of the filing of the original Certificate of Organization

annual

$25 (Annual Statement)

February 15 each year (fixed statewide date, not anniversary-based); all annual statements must be filed online — LARA no longer accepts paper filings

annual

$0 for a timely renewal while active and in good standing (reinstatement after administrative dissolution for missing a renewal costs $65 by mail / $85 expedited online or in-person)

December 31 each year (statutory deadline under Minn. Stat. 322C.0705); can be filed anytime Jan 1 - Dec 31 of the due calendar year

annual

$0 for domestic LLCs; $250 for foreign (out-of-state) LLCs registered to do business in Mississippi

April 15 each year; can be filed any time on or after January 1

None required

annual

$20 if filed on or before April 15 (currently WAIVED to $0 for on-time filers under a temporary SOS fee-waiver order covering 2024-2027); $35 if filed after April 15

April 15 each year

biennial (odd-numbered years)

$25 online / $30 if filed on paper

April 1 of each odd-numbered year (delinquent after June 16, with administrative dissolution risk if not filed by June 1)

annual

$350 total ($150 Annual List of Managers/Members + $200 State Business License), plus a $75 late fee if missed

Last day of the LLC's anniversary month (the month its formation documents were filed)

annual

$100 (effectively $102 when filed online via NH QuickStart, which adds a $2 processing fee); $50 late fee if filed after the deadline

April 1 each year

annual

$75

Last day of the LLC's anniversary month (the month the Certificate of Formation was filed); first report due the year after formation

triennial (every 3 years) - new requirement under the NM Revised Uniform LLC Act (HB 281 (2023), effective 7/1/2024). Historically NM LLCs had NO periodic report, and many older LLCs are still being transitioned in by SOS rule.

Not published on the SOS's public pages as of July 2026; confirm the fee inside the enterprise.sos.nm.gov portal or with [email protected] before quoting a number

Per statute: first triennial report due by the end of the 3rd calendar month after the LLC's certificate of organization became effective, then every 3rd year during the same calendar month; supplemental report due within 30 days if information changes. Transition for LLCs organized before 7/1/2024 is being phased in by SOS rule - confirm current expectations with [email protected].

Biennial (every 2 years) — called a 'Biennial Statement,' not an annual report

$9

Last day of the calendar month in which the LLC's original Articles of Organization were filed (i.e., its formation-anniversary month), every 2 years

Annual

$200 (paper) / $202-$203 online (includes electronic-filing convenience fee)

April 15 each year following the year of formation (fixed statutory date under G.S. 57D-2-24(b), regardless of fiscal year); built-in 60-day grace period before dissolution proceedings can begin

Annual

$50 (late filings incur an additional $50 penalty)

November 15 each year (first report due in the calendar year following the LLC's approval year)

None required

annual

$25 (Annual Certificate)

Anniversary date of the Articles of Organization each year (SOS mails notice ~60 days prior; 60-day grace period before losing good standing)

annual

$100 (domestic LLC)

Anniversary date of formation each year; filing window opens 45 days before the anniversary, with a 45-day grace period after before administrative dissolution

annual

$7

September 30 each year (filing window opens January 1); requirement newly effective starting with reports due in 2025, with dissolution penalties for non-filing not enforced until reports due in 2027

annual

$50 (plus a small online convenience fee, ~$2.50-$3)

Filing window is February 1 - May 1 each year; first report due the calendar year after formation; $25 late fee applies after May 1

None required

annual

$55 (online); $70 if filed on paper

1st day of the anniversary month of formation each year (may file starting 2 months prior)

annual

$300 minimum for LLCs with 1-6 members; +$50 per member above 6, capped at $3,000

1st day of the 4th month following the close of the LLC's fiscal year (April 1 for calendar-year LLCs)

annual

No separate SOS filing fee. LLCs instead file a Franchise Tax Public Information Report (PIR, Form 05-102) with the Comptroller; franchise tax is $0 if annualized total revenue is under the no-tax-due threshold (~$2.47M), otherwise tax is owed on a sliding scale.

May 15 each year (same date as the annual franchise tax report)

annual

$18 (online annual report/renewal, FY2026 fee schedule)

Last day of the LLC's anniversary month ($10 late fee if missed)

annual

$45 (domestic LLC; foreign LLC $170) per the SOS fees page (11 V.S.A. §§ 4033/4012) - note this increased from the older $35 figure. Failure to file leads to termination of the articles; reinstatement is $35 plus each missed year's report fee.

Within 3 months after the close of the LLC's fiscal year (calendar-year LLCs: Jan 1 - Mar 31 filing window)

annual

$50 annual registration fee (not a full 'report' — just a fee payment)

Last day of the anniversary month the LLC was formed (SCC sends assessment notice ~2 months prior; $25 penalty plus 3-month grace period if late)

annual

$70 online ($60 paper) for profit LLCs; +$25 delinquency fee if late

Due annually by the end of the anniversary month of formation/registration

annual

$25 (plus ~$1 online processing fee); waived for veteran-owned LLCs for first 4 years

Must be filed between January 1 and June 30 each year following the calendar year of registration ($50 late fee — total $75 — if filed after June 30)

annual

$25 online ($40 by mail) for domestic LLCs

By the last day of the calendar quarter in which the LLC's formation anniversary falls (Mar 31/Jun 30/Sep 30/Dec 31); foreign LLCs always due Q1 (Mar 31). No monetary late fee, but 3 consecutive missed years triggers administrative dissolution

annual

$60 minimum (or two-tenths of one mill on the dollar [$.0002] of Wyoming-located assets, whichever is greater); e-filing not permitted if fee exceeds $500; 2.4% card processing fee (min $1) applies online

First day of the anniversary month of formation each year

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