What is an Annual Report?
An annual report is a document that contains comprehensive financial information about public companies, small and large corporations, non-profit organizations, partnerships, and other businesses. It includes their financial performance and activities over the prior fiscal year.
Some types of businesses must prepare and file an annual report by law with the Secretary of State where the company operates. Other companies prepare annual reports to keep shareholders, employees, and the community informed regarding the company's financial health.

What Is the Purpose of an Annual Report?
In general, most states require corporations and other businesses with shareholders to file annual reports. If they fail to do so, they may lose their corporate designation and the tax advantages that go with that designation.
Annual reports can also be known as "business annual reports," "statements of information," or "yearly statements."

Beyond the legal requirements, they also:
- Help to attract new investors.
- Retain the confidence of current stakeholders.
- Provide business analysts and creditors with insight into the company's financial status.
- Depending on the size of the corporation (500 or more shareholders) and amount of annual profit (at least $10 million or more in assets), and whether it is publicly traded, in addition to filing an annual report, a separate filing with the U.S. Securities and Exchange Commission may also be required..
Who Files the Annual Report?
A business entity's size will typically determine whether an in-house staff member will prepare an annual report or if an outside firm will be retained.
Larger organizations often have employees within the company who are designated to complete this essential undertaking.

When Should Annual Reports Be Filed?
To the extent your state requires an annual report to be filed, it's always best to timely file required annual reports and financial statements with the Secretary of State, and pay any requisite fees.
A review of a state-by-state list of the annual report filing deadlines reveals that the filing date, the type of filing required, and the fees involved vary greatly depending upon the state in which your business was formed or is currently operating.
Be aware that the failure to promptly file the annual report and remit any fees due and owing could result in severe penalties or the complete dissolution of the business.
Annual Report Due Dates for All 50 States


Annual Report Due Dates for All 50 States
State
Where to File
Corp
LLC
LP
LLP
Due Date
AL
Department of Revenue
Annual
Annual
Annual
Annual
2 1/2 Months after Fiscal Year-End
AK
Secretary of State
Biennial
Biennial
None
Biennial
Jan 2 (odd/even years)
AR
Secretary of State
Franchise Tax Report
Franchise Tax Report
Annual
Annual
May 1
AZ
Secretary of State or ACC
Annual
None
1/1 - 4/30
Annual
Anniversary
CA
Secretary of State
Annual
Biennial
None
Annual
Anniversary
CO
Secretary of State
Annual
Annual
Annual
Annual
Anniversary
CT
Secretary of State
Annual
Annual
Annual
Annual
Anniversary
DE
Secretary of State
Annual (March 1)
Annual (June 1)
Annual (June 1)
Annual (June 1)
Varies
DC
Dept. of Consumer and Regulatory Affairs
Biennial (April 1)
Biennial (April 1)
Biennial (April 1)
Biennial (April 1)
Varies
FL
Secretary of State
Annual
Annual
Annual
Annual
May 1
GA
Secretary of State
Annual
Annual
Annual
Annual
April 1
HI
Dept. of Commerce and Consumer Affairs
Annual
Annual
Annual
Annual
Anniversary End of Quarter
ID
Secretary of State
Biennial
Biennial
None
Biennial 11/30
Varies
IL
Secretary of State
Annual
Annual
Biennial
Annual
Anniversary
IN
Secretary of State
Biennial
Biennial
None
None
Anniversary
IA
Secretary of State
Biennial (even years)
Biennial (odd years)
Biennial (odd years)
None
April 1
KS
Secretary of State
Annual
Annual
Annual
Annual
15th day of 4th month after FYE
KY
Secretary of State
Annual ( June 30)
Annual ( June 30)
Annual ( June 30)
Anniversary
Varies
LA
Secretary of State
Annual
Annual
Annual
Annual
Anniversary
ME
Secretary of State
Annual
Annual
Annual
Annual
June 1
MD
Dept. of Assessment and Taxation
Annual
Annual
Annual
Annual
April 15
MA
Secretary of State
Annual (within 15 days of FYE)
Annual
Annual
Annual
Varies
MI
Secretary of State
Annual (May 15)
Annual (February 15)
None
None
None
MN
Secretary of State
Annual
Annual
None
Annual
December 31
MS
Secretary of State
Annual
Annual
None
None
April 1
MO
Secretary of State
None
Annual
Annual
Annual
Anniversary
MT
Secretary of State
Annual (before April 15)
Annual (before April 15)
Renewal Filing (every 5 years based on anniversary)
Renewal Filing (every 5 years based on anniversary)
April 15
NE
Secretary of State
Biennial (March 1 - Even Years)
Annual (April 1 - Odd Years)
None
Annual (April 1)
Varies
NV
Secretary of State
Annual List
Annual List
Annual List
Annual List
Anniversary
NJ
Secretary of State
Annual
Annual
Annual
Annual
15th day after 4th month following FYE Anniversary
NM
Secretary of State
Biennial
None
None
Annual (April 1)
15th day before 3rd month after FYE
NY
Secretary of State
Biennial
Biennial
None
Every 5 Years
Anniversary
NC
Secretary of State
Annual (Anniversary)
Annual (April 15)
None
Annual (April 15)
Varies
ND
Secretary of State
Annual (Domestic: Aug 1) (Foreign: May 15)
Annual (November 15th)
Annual (April 1)
Annual (April 1)
Varies
OH
Treasurer of State
None
None
None
Biennial (July 31)
July 31
OK
State Tax Commission
Annual Certificate (Foreign files on anniversary)
Annual Certificate
Annual Certificate
None
July 1
OR
State Tax Commission
Annual
Annual
Annual
Annual
Anniversary
PA
State Tax Commission
Decennial
Decennial
Decennial
Decennial
Anniversary
RI
State Tax Commission
Annual (March 1)
Annual (Nov 1)
None
None
Varies
RI
State Tax Commission
Annual (March 1)
Annual (Nov 1)
None
None
Varies
SC
Department of Revenue or Secretary of State
Annual (DOR - 15th day of 3rd month after FYE)
None
None
Annual Renewal (SOS -Anniversary)
Varies
SD
Secretary of State
Annual (Anniversary)
Annual (first day of the 2nd month following the anniversary)
None
Annual (Anniversary)
Varies
TN
Secretary of State
Annual
Annual
None
Annual
First day of the fourth month following FYE
TX
Franchise Tax Dept.
Annual Franchise Tax Report and Public Information Report
Annual Franchise Tax Report and Public Information Report
Annual Franchise Tax Report and Public Information Report
Annual Franchise Tax Report and Public Information Report
May 15th
UT
Secretary of State
Annual
Annual
Annual
Annual
Anniversary
VT
Secretary of State
Annual (March 15)
Annual (March 15)
Annual (April 1)
Annual
Varies
VA
State Corporation Commission
Annual
Annual (Sept 1)
None
Annual (Sept 1)
Anniversary
WA
Department of Licensing
Annual
Annual
Every 5 Years
Annual
Anniversary
WV
State Tax Commissioner
Annual
Annual
Annual
Annual
June 30
WI
Department of Financial Institutions
Annual (see below)
Annual (see below)
None
None
Varies
WY
Secretary of State
Annual
Annual
Annual
Annual
Anniversary
Annual Report Due Dates for All 50 States
State | Where to File | Corp | LLC | LP | LLP | Due Date |
---|---|---|---|---|---|---|
AL | Department of Revenue | Annual | Annual | Annual | Annual | 2 1/2 Months after Fiscal Year-End |
AK | Secretary of State | Biennial | Biennial | None | Biennial | Jan 2 (odd/even years) |
AR | Secretary of State | Franchise Tax Report | Franchise Tax Report | Annual | Annual | May 1 |
AZ | Secretary of State or ACC | Annual | None | 1/1 - 4/30 | Annual | Anniversary |
CA | Secretary of State | Annual | Biennial | None | Annual | Anniversary |
CO | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
CT | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
DE | Secretary of State | Annual (March 1) | Annual (June 1) | Annual (June 1) | Annual (June 1) | Varies |
DC | Dept. of Consumer and Regulatory Affairs | Biennial (April 1) | Biennial (April 1) | Biennial (April 1) | Biennial (April 1) | Varies |
FL | Secretary of State | Annual | Annual | Annual | Annual | May 1 |
GA | Secretary of State | Annual | Annual | Annual | Annual | April 1 |
HI | Dept. of Commerce and Consumer Affairs | Annual | Annual | Annual | Annual | Anniversary End of Quarter |
ID | Secretary of State | Biennial | Biennial | None | Biennial 11/30 | Varies |
IL | Secretary of State | Annual | Annual | Biennial | Annual | Anniversary |
IN | Secretary of State | Biennial | Biennial | None | None | Anniversary |
IA | Secretary of State | Biennial (even years) | Biennial (odd years) | Biennial (odd years) | None | April 1 |
KS | Secretary of State | Annual | Annual | Annual | Annual | 15th day of 4th month after FYE |
KY | Secretary of State | Annual ( June 30) | Annual ( June 30) | Annual ( June 30) | Anniversary | Varies |
LA | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
ME | Secretary of State | Annual | Annual | Annual | Annual | June 1 |
MD | Dept. of Assessment and Taxation | Annual | Annual | Annual | Annual | April 15 |
MA | Secretary of State | Annual (within 15 days of FYE) | Annual | Annual | Annual | Varies |
MI | Secretary of State | Annual (May 15) | Annual (February 15) | None | None | None |
MN | Secretary of State | Annual | Annual | None | Annual | December 31 |
MS | Secretary of State | Annual | Annual | None | None | April 1 |
MO | Secretary of State | None | Annual | Annual | Annual | Anniversary |
MT | Secretary of State | Annual (before April 15) | Annual (before April 15) | Renewal Filing (every 5 years based on anniversary) | Renewal Filing (every 5 years based on anniversary) | April 15 |
NE | Secretary of State | Biennial (March 1 - Even Years) | Annual (April 1 - Odd Years) | None | Annual (April 1) | Varies |
NV | Secretary of State | Annual List | Annual List | Annual List | Annual List | Anniversary |
NJ | Secretary of State | Annual | Annual | Annual | Annual | 15th day after 4th month following FYE Anniversary |
NM | Secretary of State | Biennial | None | None | Annual (April 1) | 15th day before 3rd month after FYE |
NY | Secretary of State | Biennial | Biennial | None | Every 5 Years | Anniversary |
NC | Secretary of State | Annual (Anniversary) | Annual (April 15) | None | Annual (April 15) | Varies |
ND | Secretary of State | Annual (Domestic: Aug 1) (Foreign: May 15) | Annual (November 15th) | Annual (April 1) | Annual (April 1) | Varies |
OH | Treasurer of State | None | None | None | Biennial (July 31) | July 31 |
OK | State Tax Commission | Annual Certificate (Foreign files on anniversary) | Annual Certificate | Annual Certificate | None | July 1 |
OR | State Tax Commission | Annual | Annual | Annual | Annual | Anniversary |
PA | State Tax Commission | Decennial | Decennial | Decennial | Decennial | Anniversary |
RI | State Tax Commission | Annual (March 1) | Annual (Nov 1) | None | None | Varies |
SC | Department of Revenue or Secretary of State | Annual (DOR - 15th day of 3rd month after FYE) | None | None | Annual Renewal (SOS -Anniversary) | Varies |
SD | Secretary of State | Annual (Anniversary) | Annual (first day of the 2nd month following the anniversary) | None | Annual (Anniversary) | Varies |
TN | Secretary of State | Annual | Annual | None | Annual | First day of the fourth month following FYE |
TX | Franchise Tax Dept. | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | Annual Franchise Tax Report and Public Information Report | May 15th |
UT | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
VT | Secretary of State | Annual (March 15) | Annual (March 15) | Annual (April 1) | Annual | Varies |
VA | State Corporation Commission | Annual | Annual (Sept 1) | None | Annual (Sept 1) | Anniversary |
WA | Department of Licensing | Annual | Annual | Every 5 Years | Annual | Anniversary |
WV | State Tax Commissioner | Annual | Annual | Annual | Annual | June 30 |
WI | Department of Financial Institutions | Annual (see below) | Annual (see below) | None | None | Varies |
WY | Secretary of State | Annual | Annual | Annual | Annual | Anniversary |
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