Business return deadlines and annual reports
Last checked Nov 4, 2026
When each state's corporate, S corporation and partnership returns are due and how extensions work, plus the annual or biennial report each state's business filing office requires of corporations, LLCs, partnerships and nonprofits: the due date, the fee and what happens when it is late. From the revenue agencies' forms and instructions, the Secretaries of State and the statutes.
When a domestic LLC's report to the business filing office is due: the same date for everyone, or in the month the LLC was formed. Click a state for every entity type and return.
How often a domestic LLC files that report. Click a state for every entity type and return.
The corporate income or franchise tax return due date for a calendar-year corporation, tax year 2025. Click a state for every entity type and return.
LLC annual report fees, ranked
The fee a domestic LLC pays for each report, highest first; "2 yrs" marks a report filed every two years. Some states charge more on paper or add a tax; hover or tap a state for its due date, and open it for every entity type.
Recent and coming changes
- Delaware Jan 1, 2026 House Bill 400 (signed May 21, 2026) changes fees and taxes administered by the Secretary of State. The LLC, LP and partnership annual tax change (to $400, as now shown on the Division's tax instructions page and in 6 Del. C. 18-1107) applies from January 1, 2026; most other fee changes take effect August 1, 2026. The Division's How to Form page still shows $300. source Public record
- Indiana Jan 1, 2026 HB 1593 and HB 1666, effective January 1, 2026: health care entities report certain ownership information on the Business Entity Report; a person submitting a report for another person must take reasonable steps to identify that person; an entity dissolved for more than 5 years can be reinstated with an added notarized affidavit. source Public record
- Louisiana Jan 1, 2026 Corporation franchise tax repealed for franchise tax periods beginning on or after January 1, 2026; returns may still be owed for earlier periods source Public record
- Louisiana Jan 1, 2026 S corporations can no longer claim the S corporation exclusion and instead file an annual information return on Form CIT-620 (with an optional composite return for nonresident shareholders, filed electronically) for taxable periods beginning on or after January 1, 2026 source Public record
- Maine Jan 1, 2026 New elective pass-through entity tax for tax years beginning on or after January 1, 2026; PL 2025, c. 650, Pt. N added electing pass-through entities to the automatic federal-plus-30-days extension (36 M.R.S. 5231(1-A)). Details are on the PTET page. source Public record
- Mississippi Jan 1, 2026 Franchise tax rate stepped down to $0.50 per $1,000 of capital over $100,000 for tax years beginning in 2026 and $0.25 for tax years beginning in 2027 (minimum $25), completing the phase-out that ends with tax year 2027 source Public record
- New York Jan 1, 2026 Beneficial ownership disclosure (LLC Law sections 1106 to 1108): an LLC formed outside the United States and authorized to do business in New York files a beneficial ownership disclosure statement or attestation of exemption with the Department of State, then annually, with a $25 fee per filing. One authorized on or after January 1, 2026 files within 30 days of its application for authority; one authorized before that date files by December 31, 2026. LLCs formed in the United States are not reporting companies under the Department's FAQ, which reflects the law in effect on December 23, 2025. source Public record
- Pennsylvania Jan 1, 2026 Corporate net income tax rate steps down: 7.99% for 2025, 7.49% for 2026, 6.99% for 2027, 6.49% for 2028 and 5.99% for 2029 (REV-1200 rate table). No due date change is stated. source Public record
- Texas Jan 1, 2026 No tax due threshold raised to $2,650,000 for reports originally due on or after January 1, 2026 and before January 1, 2028 (the 2026 and 2027 reports) source Public record
- Texas Jan 1, 2026 New filing requirements for research and development activities credits for franchise tax source Public record
- West Virginia Jul 1, 2026 From July 1, 2026, a corporation, limited partnership or LLC that has filed five consecutive timely annual reports and is in good standing may elect to file a biennial report instead, for a $50 fee; the first biennial report is due between January 1 and July 1 of the second calendar year after the election. Missing a biennial report can end the option for another five years. source Public record
- California Aug 1, 2026 Effective August 1, 2026, web User Access to the entity's record is required to file a Statement of Information online on bizfile Online. source Public record
- Louisiana Oct 1, 2026 Secretary of State Commercial Division fees increased under Act 921 of the 2026 Regular Session source Public record
- Utah Oct 1, 2026 Utah's new business entity code (Title 16, Chapter 1a, enacted by Chapter 93 of the 2026 General Session) sets the annual report due date as the last day of the anniversary month, with filing allowed up to 60 days early, and replaces the corporation act's administrative dissolution section (16-10a-1420, repealed) with 16-1a-602 (dissolution may begin when a report is more than 60 days late). source Public record
- Nebraska Dec 7, 2026 The Secretary of State moves to a new Online Business Filing System on December 7, 2026, with accounts for online filers source Public record
- New Hampshire Jan 1, 2027 Business enterprise tax filing threshold rises from $250,000 to $400,000 of gross business receipts or enterprise value tax base (RSA 77-E:5, I, as amended by 2026, 280:1). source Public record
- North Dakota Jan 1, 2027 Professional corporations, professional LLCs and professional partnerships must include a Certificate of Professional License (SFN 13610) from the licensing board with the annual report starting January 1, 2027 source Public record
- Pennsylvania Jan 1, 2027 Annual report enforcement: associations that fail to file reports due in 2027 become subject to administrative dissolution, cancellation or termination six months after the due date (a transition period applied to 2025 and 2026). source Public record
- Virginia Jan 1, 2027 2026 Acts chapters 393 and 394 amend the nonstock corporation annual registration fee section (Va. Code 13.1-936.1) effective January 1, 2027, adding conversions from eligible entities; the $25 fee and $10 penalty are unchanged. source Public record
- Michigan Oct 1, 2027 Annual filing fees drop for filings paid after September 30, 2027: LLC annual statement from $25 to $15, profit corporation annual report from $25 to $15, nonprofit corporation annual report from $20 to $10. source Public record
Every state
| State | Corporate return, tax year 2025 | Corporate extension | Partnership return | LLC report due | LLC fee |
|---|---|---|---|---|---|
| Alabama | May 15, 2026 Form 20C | The federal extension, plus the one month after the federal extended due date allowed by... | Mar 16, 2026 | The federal income tax return due date: 2 1/2 months after the taxable year begins (March 15, or the next business day, for a calendar year) | Business privilege tax computed on the return; no return is required if the tax is $100 or less |
| Alaska | May 15, 2026 Form 6000 | To the 15th day of the month following the federal extended due date: the 15th of the... | Apr 15, 2026 | Before January 2 of the filing year: each even-numbered year for an LLC organized or registered in an even-numbered year, each odd-numbered year if in an odd-numbered year; delinquent if not filed before February 1 every two years | |
| Arizona | Apr 15, 2026 Form 120 | Up to six months | Mar 16, 2026 | None | |
| Arkansas | Apr 15, 2026 Form AR1100CT | With a federal extension, one month after the federal extended due date (Act 629 of... | Apr 15, 2026 | On or before May 1 (May 1, 2026 for the 2026 report) | All limited liability companies pay $150 |
| California | Apr 15, 2026 Form 100 (or Form 100W) | 7 months: for tax year 2019 and later, to the 15th day of the 11th month after the close... | Mar 16, 2026 | Due within 90 days of initial registration and every two years thereafter, in the month of registration, in even or odd years based on the year of registration every two years | $20.00 |
| Colorado | May 15, 2026 Form DR 0112 (C Corporation Income Tax Return) | 6 months (to November 15 for calendar year filers; November 16, 2026 because November 15... | Apr 15, 2026 | Each year in the entity's periodic report month, shown on its Summary page; it can be filed two months before or two months after that month without penalty | $25 (online only) |
| Connecticut | May 15, 2026 Form CT-1120 | 6 months (7 months for a June 30 fiscal year end) | Mar 16, 2026 | Each year between January 1 and March 31. | $80 (domestic or foreign) |
| Delaware | Apr 15, 2026 Form CIT-TAX | 6 months; a longer extension must be requested by letter by the extended due date | Mar 16, 2026 | None | |
| District of Columbia | Apr 15, 2026 Form D-20 | 6 months (7 months for a combined reporting filer) | Apr 15, 2026 | First report by April 1 of the calendar year after registration, then by April 1 every two years. every two years | $300 |
| Florida | May 1, 2026 Form F-1120 | Six months (seven months for a June 30 year end); only one extension per tax year | Apr 1, 2026 | Between January 1 and May 1 of each year; the first is due in the year after the articles of organization take effect or the foreign LLC is authorized | $50 annual report fee plus the $88.75 supplemental corporate fee |
| Georgia | Apr 15, 2026 Form 600 | Seven months from the original due date for 2025 returns (the federal six months plus one... | Mar 16, 2026 | Between January 1 and April 1 each year, unless already filed for the current year through a multi-year registration | $60 |
| Hawaii | Apr 20, 2026 Form N-30 | 6 months (Hawaii Administrative Rules section 18-235-98), with no application | Apr 20, 2026 | By the end of the calendar quarter in which the entity registered: March 31 (registered January 1 to March 31), June 30 (April 1 to June 30), September 30 (July 1 to September 30) or December 31 (October 1 to December 31). No report is due in the year of registration. | Online: $12.50 for LLCs, profit corporations and LLPs; $2.50 for nonprofit corporations; $5.00 for partnerships |
| Idaho | Apr 15, 2026 Form 41 (Corporation Income Tax Return) | 6 months | Apr 15, 2026 | Each year, starting one year after formation (or LLP qualification, or foreign registration), received by the close of business on the last day of the month in which the entity was formed or registered (Idaho Code 30-21-213) | No fee (Idaho Code 30-21-214) |
| Illinois | Apr 15, 2026 Form IL-1120 | Seven months (eight months for a June 30 year end), to November 16, 2026 for a 2025... | Apr 15, 2026 | Within the 60 days before the first day of the anniversary month | $75, plus $50 for each series with a certificate of designation |
| Indiana | May 15, 2026 Form IT-20 | Returns postmarked within one month after the last date on the federal extension (Form... | Apr 15, 2026 | Every other year in the anniversary month of the business's formation; INBiz shows when a report is due. every two years | $50 (paper form) |
| Iowa | Apr 30, 2026 Form IA 1120 | Six months, but only for a taxpayer that has paid 90% or more of its correct tax by the... | Apr 30, 2026 | Between January 1 and April 1 of odd-numbered years, starting with the first odd-numbered year after formation or registration. every two years | Set by the Secretary of State |
| Kansas | May 15, 2026 Form K-120 | Six months with federal Form 7004 (enclose a copy with the K-120); the return is then due... | Apr 15, 2026 | April 15 of the filing year; a business formed in an even year files in each following even year, and one formed in an odd year in each following odd year every two years | $90 online, $110 on paper |
| Kentucky | Apr 15, 2026 | Not more than seven months | Apr 15, 2026 | Between January 1 and June 30 of the year following the calendar year in which the entity was organized or the foreign entity was authorized, and between January 1 and June 30 of each following year | $15 for each annual report or amendment (a veteran-owned business organized after August 1, 2018 pays no fee for its first four years) |
| Louisiana | May 15, 2026 Form CIT-620 | Six months, to November 16, 2026 for calendar 2025 | May 15, 2026 | On or before the anniversary date of organization (R.S. 12:1308.1) | $35 |
| Maine | Apr 15, 2026 | Automatically granted for the federal extension period plus 30 days (36 M.R.S.... | None | Between January 1 and June 1, starting the year after formation or foreign qualification (31 M.R.S. 1665) | $85 domestic, $150 foreign (31 M.R.S. 1680) |
| Maryland | Apr 15, 2026 Form 500 | Seven months from the original due date (the maximum allowed) | Apr 15, 2026 | April 15 each year; a two-month extension requested online moves the 2026 deadline to June 15, 2026 | $300 for domestic or foreign stock corporations, LLCs, limited partnerships, LLPs and statutory trusts ($100 for an SDAT certified family farm; waived for a business approved by MarylandSaves) |
| Massachusetts | Apr 15, 2026 Form 355 (C corporation); Form 355U for combined groups; Form 355SC for security corporations | 6 months (Form 355 and 355SC to October 15, 2026); DOR lists Form 355U on extension as... | Mar 16, 2026 | By the anniversary of the LLC's original filing (for a foreign LLC, of its registration) | $500 |
| Michigan | Apr 30, 2026 Corporate income tax annual return | Filing a copy of the federal extension request with a tentative return and estimated tax... | None | No later than February 15 of each year; an LLC formed (or a foreign LLC authorized) after September 30 skips the February 15 immediately after. | $25 through September 30, 2027; $15 if paid after September 30, 2027 |
| Minnesota | Apr 15, 2026 Form M4 | Seven months, to November 16, 2026 for a 2025 calendar-year return; if the IRS grants a... | Mar 16, 2026 | By December 31 of each calendar year, beginning the calendar year after the articles of organization are filed. | No fee is required to file an annual renewal. |
| Mississippi | Apr 15, 2026 Form 83-105 | Mississippi follows the federal extended due date | Mar 16, 2026 | Between January 1 and April 15 each year (the date the Secretary of State has set under Miss. Code 79-29-215) | No fee |
| Missouri | Apr 15, 2026 Missouri corporation income tax return | A copy of the federal extension (or the automatic extension form) filed with the director... | Apr 15, 2026 | None | |
| Montana | May 15, 2026 Form CIT | Up to 6 months following the date prescribed for filing; the department may grant more... | Mar 16, 2026 | Between January 1 and April 15, starting the year after the LLC is organized or the corporation incorporated (or the foreign entity authorized or registered), and every year after (35-8-208 and 35-14-1621, MCA) | Fee schedule (effective 7-1-2022): $20 for a report filed before April 15, $35 after April 15. The Secretary of State's help center says the office waives the fee for all annual reports filed January 1 through April 15, and the fee after April 15 is $35. |
| Nebraska | Apr 15, 2026 Form 1120N | The same number of months granted by the IRS; with Form 7004N for additional time, an... | Mar 16, 2026 | Between January 1 and April 1 of each odd-numbered year, starting the odd-numbered year after the year the LLC was formed or authorized; delinquent June 16 every two years | $25 filed electronically, $30 in writing (the LLC Act's general filing fee) |
| Nevada | Aug 14, 2026 Commerce Tax return | Not more than 30 days, for good cause, on written application made before the payment due... | None | On or before the last day of the month in which the anniversary date of its organization occurs (or of an alternative due date it selected) | $150 annual list fee, plus the $200 state business license renewal fee filed with it |
| New Hampshire | Apr 15, 2026 Form NH-1120 (business profits tax); Form NH-1120-WE for water's edge combined groups. The business enterprise tax return is due on the same dates. | 7 months | Mar 16, 2026 | Between January 1 and April 1, starting the year after formation or registration; an LLC formed or registered between December 1 and April 1 skips that year (RSA 304-C:194) | $100 |
| New Jersey | May 15, 2026 Form CBT-100 | 6 months | Apr 15, 2026 | Every year in the anniversary month of the entity's formation or authorization. A reminder goes to the registered agent 60 days before the due date. | $75 |
| New Mexico | Apr 15, 2026 Form CIT-1 (Corporate Income and Franchise Tax Return) | The extended time the IRS granted; more time, or an extension without a federal one, by... | Mar 16, 2026 | None | |
| New York | Apr 15, 2026 Form CT-3 | 6 months, with up to two additional extensions on Form CT-5.1 filed before the current... | Mar 16, 2026 | Every two years, in the calendar month in which the original Certificate of Incorporation, Articles of Organization or Application for Authority was filed. It should not be filed before that month. every two years | $9 |
| North Carolina | Apr 15, 2026 Form CD-405 | Seven months from the original due date for tax years beginning on or after January 1,... | Apr 15, 2026 | April 15 of the year after the LLC is formed (or a foreign LLC is authorized), and by April 15 each year after | $200 (plus a $3 credit card or $2 ACH fee if filed electronically) |
| North Dakota | Apr 15, 2026 Form 40 | The federal extension period plus one additional month (November 15 for a calendar-year... | Apr 15, 2026 | November 15 | $50 |
| Ohio | Feb 10, 2026 Commercial activity tax (CAT) quarterly return; the fourth calendar quarter return is the annual return | Apr 15, 2026 | None | ||
| Oklahoma | May 15, 2026 Form 512 | The federal extension extends the Oklahoma return when no Oklahoma liability is owed; on... | Apr 15, 2026 | Each year on the anniversary date of the LLC's registration (domestic and foreign LLCs and registered series) | $25.00 |
| Oregon | May 15, 2026 Form OR-20 | To the 15th day of the month following the federal extension's due date (November 16,... | Mar 16, 2026 | On the anniversary date of the original filing | $100.00 |
| Pennsylvania | May 15, 2026 RCT-101 | Same as the federal extension when one was granted; otherwise a 60-day extension on... | Apr 15, 2026 | By September 30 each year (domestic and foreign). | $7 ($0 for an LLC with a not-for-profit purpose) |
| Rhode Island | Apr 15, 2026 Form RI-1120C | 6 months (7 months for a June 30 year end) | Mar 16, 2026 | Filed February 1 to May 1, starting the calendar year after the business registers. | $50, plus a $2.50 enhanced access fee online |
| South Carolina | Apr 15, 2026 SC1120 | Not to exceed six months | Mar 16, 2026 | None | |
| South Dakota | No corporate income tax | None | Every year on the 1st day of the anniversary month of the business's original filing (an entity filed June 11, 2026 first reports by June 1, 2027); filing opens 2 months before the due date | $55 filed online, $70 on paper (includes the paper filing fee) | |
| Tennessee | Apr 15, 2026 Franchise and excise tax return (filed by corporations | Seven months | On or before the first day of the fourth month following the close of the LLC's fiscal year (Tennessee Revised Limited Liability Company Act as enacted by Public Chapter 286 of 2005) | $300 minimum up to $3,000 ($50 a member for each member over 6) | |
| Texas | May 15, 2026 Form 05-158 (Franchise Tax Report | To November 15; an entity required to pay by EFT (it paid $10,000 or more in the previous... | None | May 15, with the franchise tax report; the first is due May 15 of the year after the entity becomes subject to the tax | No separate fee; franchise tax is due if revenue exceeds the no tax due threshold |
| Utah | Apr 15, 2026 Form TC-20 (Utah Corporation Franchise and Income Tax Return) | Up to 6 months, without an extension form | Apr 15, 2026 | One year from the date of registration and annually after that (Division). From October 1, 2026, Utah Code 16-1a-212 sets the last day of the anniversary month (the month formation or foreign registration took effect), and allows filing up to 60 days before, unless the Division sets a different period by rule. | $18 for domestic or foreign corporations, nonprofit corporations, LLCs, LLPs and limited partnerships (fiscal year 2026 fee schedule, effective July 1, 2025) |
| Vermont | Apr 15, 2026 | To one month after the extended federal due date (32 V.S.A. 5868); for a calendar year... | Mar 16, 2026 | Within three months after the expiration of the company's fiscal year (11 V.S.A. 4033(c)); domestic and foreign | $45 domestic, $170 foreign (11 V.S.A. 4012) |
| Virginia | Apr 15, 2026 Form 500 | Seven months (six months for nonprofit corporations and entities other than C... | Apr 15, 2026 | By the last day of the month in which the LLC was formed (or registered), each year after the year of formation | $50 |
| Washington | Apr 15, 2026 Combined excise tax return (business and occupation tax | by request | None | By the last day of the month in which the business was originally formed or registered; may be filed up to 180 days before | $70 |
| West Virginia | Apr 15, 2026 CIT-120 | Six months (to October 15 for a calendar year) | Mar 16, 2026 | Between January 1 and June 30 of each year following the calendar year of registration (by 11:59 PM on June 30) | $25 annual report fee ($50 biennial report fee for an entity that elects biennial reporting) |
| Wisconsin | Apr 15, 2026 Form 4 | Any federal extension automatically extends the Wisconsin due date to 30 days after the... | Mar 16, 2026 | Each year after the year of registration, during the calendar quarter in which the registration anniversary falls: by March 31, June 30, September 30 or December 31. | $25 online, $40 on paper |
| Wyoming | No corporate income tax | None | The first day of the anniversary month of formation or qualification (an entity registered January 15 is due January 1 each year); may be filed up to 120 days early | Annual license tax of $60 or two-tenths of one mill on the dollar ($.0002) on assets located and employed in Wyoming, whichever is greater ($60 for $300,000 or less in assets); a payment processor convenience fee applies online, and online filing is not permitted when the fee is over $500 |
Informational only, not tax or legal advice. Dates are for calendar-year filers; when a due date falls on a weekend or holiday, most states move it to the next business day. Open a state for fiscal-year rules, every entity type and the sources.