LLC Annual Report Requirements by State: All 51 Jurisdictions

Updated August 7, 2026. Quick answer: seven jurisdictions require no LLC annual report at all — Alabama, Arizona, Delaware, Missouri, New Mexico, Ohio and South Carolina. Eight file biennially, not annually. The remaining 36 file every year, and the fee runs from $0 to $500, with Tennessee charging per member up to $3,000. The single most misleading thing you can do with this table is read the fee column on its own — Delaware files no report and still costs $400 a year, because the money is collected as a tax instead. Every row is sourced to the state’s own fee schedule or statute, with the date it was read.

What the 51 jurisdictions actually require

• No periodic report: 7 jurisdictions — AL, AZ, DE, MO, NM, OH, SC.
• Biennial: 8 — AK, CA, DC, IA, IN, KS, NE, NY.
• Annual: 36.

The biennial states are the ones that catch people, because a calendar reminder set to “annual” produces a filing in the wrong year and a missed one in the right year. Iowa and Nebraska file in odd-numbered years specifically.

Why “no annual report” is not the same as “no annual cost”

This is the correction the table exists to make. Delaware LLCs file no annual report — and pay a $400 annual alternative-entity tax instead. A table with only a report-fee column shows Delaware at zero and ranks it among the cheapest states to maintain, which is the opposite of true.

The same trap runs the other way. Massachusetts charges $500 for the annual report itself — a statutory figure, and the one most often understated in published tables. Tennessee charges per member, $50 each above six members, with a $300 minimum and a $3,000 maximum, so a multi-member Tennessee LLC has an annual cost no flat column can show.

If you want the whole picture rather than the report line, the full cost dataset carries formation fees, franchise taxes and five-year totals, and it is explicit that exact totals and lower bounds must not be merged into one ranking.

On due dates — and why this table does not have a deadline column

We are not publishing one, and the reason is the honest one: the data does not support it. Auditing the underlying dataset at build time, a due-date basis is stated for 28 of the 51 jurisdictions, explicitly recorded as not verified for 6, and absent for 17. A deadline column filled in for 28 states and silently blank for the rest reads as though the blanks mean “no deadline”. They mean we did not read one.

What the sources do say, where we read it in full:

• Montana — the fee is waived if the report is filed on or before April 15, and $35 after it. The deadline is the price.
• New Hampshire — due between January 1 and April 1, with a $50 late fee after April 1.
• Nevada — the annual list is due on or before the last day of the anniversary month.
• South Dakota and Michigan — fixed calendar dates rather than anniversaries, and South Dakota’s changes on 1 January 2027.

Notice that the anniversary-versus-fixed-date distinction matters more than the date itself: an anniversary deadline is different for every company, so a filing date copied from a friend in the same state can be months wrong. Get your own from the Secretary of State’s record for your entity.

Scheduled changes — the changelog this table is born with

Three rows have dated changes already in statute, so a table published today is wrong on a known schedule unless it says so:

• Louisiana: $30 through 2026-09-30, $35 from 2026-10-01.
• Michigan: $25 through 30 September 2027, $15 thereafter — a rare scheduled step down, per MCL 450.5101(1)(g).
• South Dakota: the due-date basis changes on 1 January 2027.

Louisiana’s change lands in under two months. Any table showing a flat Louisiana or Michigan figure without its effective date is already carrying a scheduled error.

What happens if you miss it

The consequence class is consistent even though the mechanics differ: a late fee first, then loss of good standing, then administrative dissolution — the state ends the entity for you, without ending the obligations that attached to it. Walking away is the single most expensive way to end an LLC, and an administratively dissolved entity is the version of walking away that happens by accident.

If the entity is still trading, the practical protections are the ordinary ones: the separate account that makes the entity mean something, and the licensing layers the formation filing does not prompt.

The table

Fees are the state’s own published figures, as read on the date shown. Where a state charges different amounts for online and paper filing, or for domestic and foreign LLCs, both are given rather than one being chosen. Each row has its own anchor for direct citation.

Cite this data

This table is ours: compiled from the states’ own fee schedules and statutes, with retrieval dates on every row and no formation-service site used as a source anywhere — which is the single most common reason published versions of this table are wrong, because they bundle service fees into the state fee. Free to reuse under CC BY 4.0 with a link.

Suggested citation: “LLC annual report requirements by state,” Clear Money Guide, 2026, clearmoneyguide.com/llc-annual-report-requirements-by-state/.

Limits, stated plainly. This covers the Secretary of State periodic report and its fee. It does not cover franchise or income taxes except where noted, it does not cover foreign-qualification obligations in other states, and it does not carry a complete due-date column, for the reason given above. Two rows had no verified fee amount. Sources for Alaska, DC and Georgia were partially unreachable when the dataset was built and those rows are correspondingly thinner. General information, not legal or tax advice.