Business Annual/Biennial Renewal Requirements in the United States
Purpose
In the United States, businesses are required to file annual or biennial reports to maintain good standing with their respective Secretary of State or other governing agencies. These reports ensure that business information is up to date and that companies comply with state laws.
The requirements vary by state, business entity type (LLC, Corporation, etc.), due dates, and filing fees. Some states require annual filings, while others only require filings every two years (biennially). A few states, like Arizona and Ohio, do not require LLCs to file reports at all.
Failure to file the required reports on time may result in late fees, penalties, or administrative dissolution of the business.
Why Do Businesses Need to File Annual/Biennial Reports?
✔️ Maintain Compliance – Keeps the business in good standing with the state.
✔️ Update Business Information – Ensures accurate records for ownership, registered agent details, and address changes.
✔️ Avoid Penalties – Prevents late fees, suspension, or dissolution of the business.
✔️ Ensure Legal Protection – Keeps limited liability protections intact for LLCs and corporations.
NoteThis is NOT part of your Business Income Tax Return.
State-by-State Annual/Biennial Filing Requirements
| State | Renewal Type(Annual/Biennial) | Due Date | Filing Fee (LLC) | Filing Fee (Corporation) | Late Fee | Filing Authority |
| Alabama | Annual Report & Business Privilege Tax | April 15 | $100 min | $100 min | Varies | Secretary of State |
| Alaska | Biennial Report | Jan 2 (Even Years) | $100 | $100 | $37.50 | Division of Corporations |
| Arizona | No Annual/Biennial Report Required | N/A | N/A | N/A | N/A | N/A |
| Arkansas | Annual Franchise Tax Report | May 1 | $150 | $150 | $25 | Secretary of State |
| California | Annual Statement of Information | Anniversary Month | $20 | $25 | $250 | Secretary of State |
| Colorado | Annual Report | Within 3 Months of Anniversary Date | $10 | $10 | N/A | Secretary of State |
| Connecticut | Annual Report | March 31 | $80 | $150 | N/A | Secretary of State |
| Delaware | Annual Franchise Tax Report | March 1 | $300 | $175+ (Depends on Shares) | $200 | Division of Corporations |
| Florida | Annual Report | May 1 | $138.75 | $150 | $400 | Division of Corporations |
| Georgia | Annual Report | April 1 | $50 | $50 | $25 | Secretary of State |
| Hawaii | Annual Report | Anniversary Quarter | $15 | $25 | $10 | Business Registration Division |
| Idaho | Annual Report | Anniversary Month | $0 | $0 | N/A | Secretary of State |
| Illinois | Annual Report | Anniversary Month | $75 | $150 | $100 | Secretary of State |
| Indiana | Biennial Report | Anniversary Month (Every Two Years) | $32 | $50 | $30 | Secretary of State |
| Iowa | Biennial Report | April 1 (Odd Years) | $45 | $60 | N/A | Secretary of State |
| Kansas | Annual Report | April 15 | $50 | $55 | $85 | Secretary of State |
| Kentucky | Annual Report | June 30 | $15 | $15 | N/A | Secretary of State |
| Louisiana | Annual Report | Anniversary Month | $35 | $35 | N/A | Secretary of State |
| Maine | Annual Report | June 1 | $85 | $150 | $50 | Secretary of State |
| Maryland | Annual Report & Personal Property Tax Return | April 15 | $300 | $300 | N/A | State Department of Assessments |
| Massachusetts | Annual Report | Anniversary Date | $500 | $125 | N/A | Secretary of State |
| Michigan | Annual Report | Feb 15 (LLCs), May 15 (Corporations) | $25 | $25 | $10 | Department of Licensing & Regulatory Affairs |
| Minnesota | Annual Renewal | Dec 31 | $0 | $0 | N/A | Secretary of State |
| Mississippi | Annual Report | April 15 | $0 | $25 | N/A | Secretary of State |
| Missouri | No Annual Report for LLCs, Corporations File Biennially | Anniversary Month | N/A | $20 | N/A | Secretary of State |
| Montana | Annual Report | April 15 | $20 | $20 | $15 | Secretary of State |
| Nebraska | Biennial Report | April 1 (Odd Years) | $10 | $26 | N/A | Secretary of State |
| Nevada | Annual List & Business License | Anniversary Date | $350 | $650 | $75 | Secretary of State |
| New Hampshire | Annual Report | April 1 | $100 | $100 | $50 | Secretary of State |
| New Jersey | Annual Report | Anniversary Month | $75 | $75 | N/A | Division of Revenue |
| New Mexico | No Annual Report for LLCs, Corporations File Biennially | Anniversary Month (Corporations) | N/A | $25 | N/A | Secretary of State |
| New York | Biennial Statement | Anniversary Month (Every 2 Years) | $9 | $9 | N/A | Department of State |
| North Carolina | Annual Report | April 15 | $200 | $25 | N/A | Secretary of State |
| North Dakota | Annual Report | Nov 15 | $50 | $25 | N/A | Secretary of State |
| Ohio | No Annual Report for LLCs, Corporations File Biennially | Anniversary Month | N/A | $25 | N/A | Secretary of State |
| Oklahoma | Annual Report | Anniversary Month | $25 | $25 | N/A | Secretary of State |
| Oregon | Annual Report | Anniversary Month | $100 | $100 | N/A | Secretary of State |
| Pennsylvania | Decennial Report (Every 10 Years) | 2021, 2031, etc. | $70 | $70 | N/A | Department of State |
| Rhode Island | Annual Report | May 1 | $50 | $50 | N/A | Secretary of State |
| South Carolina | No Annual Report for LLCs, Corporations File Annually | Anniversary Month | N/A | $25 | N/A | Secretary of State |
| South Dakota | Annual Report | Anniversary Month | $50 | $50 | N/A | Secretary of State |
| Tennessee | Annual Report | April 1 | $300 min | $20 per Member | N/A | Secretary of State |
| Texas | Annual Franchise Tax Report | May 15 | Varies | Varies | N/A | Comptroller of Public Accounts |
| Utah | Annual Renewal | Anniversary Month | $20 | $20 | $10 | Department of Commerce |
| Vermont | Annual Report | March 15 | $35 | $45 | N/A | Secretary of State |
| Virginia | Annual Report | Anniversary Month | $50 | $100 | N/A | State Corporation Commission |
| Washington | Annual Report | Anniversary Month | $60 | $60 | N/A | Secretary of State |
| West Virginia | Annual Report | June 30 | $25 | $25 | N/A | Secretary of State |
| Wisconsin | Annual Report | Anniversary Quarter | $25 | $40 | N/A | Department of Financial Institutions |
| Wyoming | Annual Report | Anniversary Month | $60 min | $60 min | N/A | Secretary of State |