All annual LLC compliance requirements (and how to file)
Forming your LLC was the easy part, but staying compliant every year after is what trips up most founders.
Nobody warns you about this at formation. You file your Articles of Organization, get your EIN, open a business bank account, and figure you're done. Then a year passes, and suddenly there's an annual report due in a state you barely remember registering in, a franchise tax notice you didn't know existed, and a nagging feeling that you're missing something else entirely.
And you probably are.
Ultimately, the IRS, your state's Secretary of State, and any state tax authority you deal with all have separate reporting relationships with your LLC. None of them talk to each other. None of them will remind you about the others.
You're the only one tracking the full picture. Well, unless you build a system that tracks it for you.
This is that system. Every annual requirement your LLC is likely responsible for, what it involves, and how to file it without missing a deadline.
Key takeaways
- LLC compliance runs on three separate tracks: state filings, federal reporting, and internal recordkeeping.
- Requirements vary by state. Delaware has no annual report but a flat franchise tax. California charges $800 minimum regardless of revenue. Some states charge almost nothing.
- Domestic LLCs are currently exempt from Beneficial Ownership Information (BOI) reporting under a 2025 FinCEN rule change, though this could change again.
- Keeping your business address current with the IRS (via Form 8822-B) and your state prevents one of the most common causes of missed compliance mail.
- A monitored business address, reliable registered agent, and compliance calendar cover most of your needs.
What is annual LLC compliance?
Compliance doesn't end when your LLC gets approved. Most states require ongoing filings just to keep your entity active, and those requirements run in parallel with a separate set of federal obligations.
Three agencies matter here, and they don't coordinate:
- Your state's Secretary of State (or equivalent) tracks whether your LLC is in good standing. This usually means an annual or biennial report, sometimes paired with a fee.
- Your state's tax authority may separately require a franchise tax or business privilege tax, distinct from the report filed with the Secretary of State.
- The IRS cares about your federal filings and wants your business address kept current, independent of anything you've filed at the state level.
Miss a filing with one, and the others won't flag it for you.
That's the big problem we’re trying to solve with this guide to annual LLC compliance requirements.
State compliance requirements
Every state runs its own process for confirming you're still a real business, and the specifics differ enough that assuming your friend's home state matches yours will get you in trouble.
- Annual reports (or statements of information). Most states require some version of this: a short filing confirming your LLC's registered agent, business address, and members or managers haven't changed (or updating the record if they have). Some states, like Delaware, skip this entirely for LLCs.
- Franchise taxes and business fees. Separate from the report itself, many states charge an annual fee just for the privilege of operating as an LLC there. Delaware charges a flat $400 (up from $300 starting the 2026 tax year, per HB 400). California charges a minimum of $800, regardless of whether your LLC made a dollar in revenue. Some states, like Wyoming, use a smaller asset-based calculation instead.
- Registered agent maintenance. Every state requires an LLC to maintain a registered agent in good standing, the person or company designated to receive legal and state correspondence on your behalf. If your agent resigns, moves, or stops forwarding mail reliably, you can miss filings you never even knew were coming.
- Foreign qualification renewals. If your LLC operates in states beyond where it was formed, you likely registered as a "foreign LLC" in each of those states. Each one carries its own annual report and fee, on its own schedule. Multi-state operators often lose track of these because they're easy to forget.
- The variation is the trap. A rule you learned from a Delaware LLC won't apply if you also operate in California. Track each state separately.
How five states’ LLC compliance requirements compare
While your state might not be listed below, it’ll hopefully give you a good idea of the variance between state-by-state policies:
| State | Annual/Biennial Filing | Filing Fee | Franchise Tax | Deadline |
|---|---|---|---|---|
| Delaware | None required for LLCs | N/A | $400 flat (up from $300 starting the 2026 tax year, per HB 400) | June 1 |
| California | Statement of Information (biennial) | $20 | $800 minimum, plus income-based fee above $250K | Statement: anniversary month · Tax: 15th day of 4th month of tax year |
| Wyoming | Annual Report | ~$60 minimum (asset-based) | Functions as license tax within report | Anniversary month |
| New York | Biennial Statement | $9 | None by default (unless taxed as a corporation) | Anniversary month, every 2 years |
| Texas | Public/Ownership Information Report (required even at $0 tax) | No separate fee | 0.75% of margin once revenue exceeds $2.65M (2026) | May 15 |
Figures reflect 2026 rates and may change. Confirm current amounts with your state's Secretary of State.
All state LLC compliance requirements compared
Last updated August 2026
Every state has its own requirements around filing schedules, deadlines, fees, and taxes. We’ve provided all of them below. You’ll find every state's annual or biennial LLC filing requirement, the fee, how often it's due, the deadline, and a direct link to that state's own filing authority so you can verify anything before you file.
A note on "starts at" figures: A handful of states (California, Texas, Tennessee, Alabama, Wyoming) calculate their fee based on revenue, net worth, assets, or number of members rather than charging a flat amount. For those, the figure shown is the minimum or baseline. Check the linked source for your specific calculation.
| State | Filing required | Fee | Frequency | Deadline | Official source |
|---|---|---|---|---|---|
| Alabama | Business Privilege Tax Return (replaces annual report) | Net worth-based; exempt from filing if tax due is $100 or less | Annual | Initial: 2.5 months after formation · Recurring: April 15 | Alabama Dept. of Revenue |
| Alaska | Biennial Report | $100 | Biennial | January 2 | Alaska Div. of Corporations |
| Arizona | None required | N/A | N/A | N/A | Arizona Corporation Commission |
| Arkansas | Annual Franchise Tax Report | $150 | Annual | May 1 | Arkansas Secretary of State |
| California | Statement of Information + Annual Franchise Tax | $20 (SOI) + $800 minimum (tax) | SOI: biennial · Tax: annual | SOI: anniversary month · Tax: 15th day of 4th month of tax year | California Secretary of State |
| Colorado | Periodic Report | $25 | Annual | Anniversary month | Colorado Secretary of State* |
| Connecticut | Annual Report | $80 | Annual | March 31 | Connecticut Business Services |
| Delaware | None required (tax only) | $400 flat annual tax (up from $300, effective the 2026 tax year per HB 400; first due June 1, 2027) | Annual | June 1 | Delaware Division of Corporations |
| District of Columbia | Biennial Report | $300 | Biennial | April 1 | DC Dept. of Licensing and Consumer Protection |
| Florida | Annual Report | $138.75 | Annual | May 1 | Florida Dept. of State* |
| Georgia | Annual Registration | $60 (both online and mail, per the fee schedule effective 9/6/25) | Annual | April 1 | Georgia Secretary of State |
| Hawaii | Annual Report | $13.50 online / $16 mail | Annual | Anniversary quarter | Hawaii Business Registration |
| Idaho | Annual Report | $0 online | Annual | Anniversary month | Idaho Secretary of State |
| Illinois | Annual Report | $75 | Annual | Prior to the first day of anniversary month | Illinois Secretary of State |
| Indiana | Business Entity Report | $32 online / $50 mail | Biennial | Anniversary month | Indiana Secretary of State |
| Iowa | Biennial Report | $30 online / $45 mail | Biennial | April 1, odd years | Iowa Secretary of State |
| Kansas | Information Report | $90 online / $110 mail | Biennial | April 15 | Kansas Secretary of State |
| Kentucky | Annual Report | $15 | Annual | June 30 | Kentucky Secretary of State |
| Louisiana | Annual Report | $30 | Annual | Anniversary date | Louisiana Secretary of State |
| Maine | Annual Report | $85 | Annual | June 1 | Maine Bureau of Corporations |
| Maryland | Annual Report + Business Personal Property Return | $300+ | Annual | April 15 | Maryland Dept. of Assessments and Taxation |
| Massachusetts | Annual Report | $520 online / $500 mail | Annual | Anniversary date of formation | MA Corporations Division* |
| Michigan | Annual Statement | $25 | Annual | February 15 | Michigan LARA |
| Minnesota | Annual Renewal | $0 | Annual | December 31 | Minnesota Secretary of State* |
| Mississippi | Annual Report | $0 domestic / $250 foreign | Annual | April 15 | Mississippi Secretary of State |
| Missouri | None required | N/A | N/A | N/A | Missouri Secretary of State |
| Montana | Annual Report | $20 | Annual | April 15 | Montana Secretary of State |
| Nebraska | Biennial Report | $13 | Biennial | April 1, odd years | Nebraska Secretary of State |
| Nevada | Annual List + State Business License | $350 | Annual | Anniversary month | Nevada Secretary of State |
| New Hampshire | Annual Report | $100 | Annual | April 1 | New Hampshire Secretary of State |
| New Jersey | Annual Report | $75 | Annual | Anniversary month | NJ Dept. of the Treasury* |
| New Mexico | None required | N/A | N/A | N/A | New Mexico Secretary of State* |
| New York | Biennial Statement | $9 | Biennial | Anniversary month | New York Division of Corporations |
| North Carolina | Annual Report | $200 | Annual | April 15 | North Carolina Secretary of State |
| North Dakota | Annual Report | $50 | Annual | November 15 | North Dakota Secretary of State |
| Ohio | None required | N/A | N/A | N/A | Ohio Business Services |
| Oklahoma | Annual Certificate | $25 | Annual | Anniversary date | Oklahoma Secretary of State |
| Oregon | Annual Report | $100 | Annual | Anniversary date | Oregon Secretary of State |
| Pennsylvania | Annual Report | $7 | Annual | September 30 | Pennsylvania Dept. of State |
| Rhode Island | Annual Report | $50 | Annual | May 1 | Rhode Island Secretary of State |
| South Carolina | None required for most LLCs | $0 ($25 if taxed as a corporation) | Annual, if applicable | 15th day, 3rd month after tax year end | South Carolina Secretary of State |
| South Dakota | Annual Report | $55 | Annual | Anniversary month | South Dakota Secretary of State |
| Tennessee | Annual Report | $50 per member; $300 minimum, $3,000 maximum | Annual | 4th month after fiscal year end | Tennessee Secretary of State |
| Texas | Public/Ownership Information Report + Franchise Tax | $0 for most LLCs (below $2.65M revenue) | Annual | May 15 | Texas Comptroller |
| Utah | Annual Renewal | $18 | Annual | Anniversary month | Utah Division of Corporations |
| Vermont | Annual Report | $45 domestic / $170 international | Annual | 3 months after fiscal year end | Vermont Secretary of State |
| Virginia | Annual Registration Fee | $50 | Annual | Anniversary month | Virginia State Corporation Commission |
| Washington | Annual Report | $70 | Annual | Anniversary month | Washington Secretary of State |
| West Virginia | Annual Report | $25 | Annual | June 30 | West Virginia Secretary of State |
| Wisconsin | Annual Report | $25 | Annual | Formation quarter | Wisconsin Dept. of Financial Institutions |
| Wyoming | Annual Report License Tax | Starts at ~$60, based on in-state assets | Annual | Anniversary month | Wyoming Secretary of State |
States marked with an asterisk (Colorado, Florida, Massachusetts, Minnesota, New Jersey, New Mexico) link to their official state government filing authority, but that authority's domain is not a .gov address. This isn't a red flag: many state governments still operate on .us or state-specific domains rather than .gov.
A few states deserve a special callout:
- Tennessee also imposes a Franchise & Excise Tax on most LLCs (a separate filing from the annual report above), which catches a lot of owners off guard since Tennessee taxes LLCs at the entity level in a way most states don't.
- Alabama's Business Privilege Tax replaced the traditional annual report in recent years, so if you're looking for an "Alabama LLC annual report," this is what you actually file.
- Arizona, Missouri, New Mexico, Ohio, and South Carolina (for LLCs taxed as pass-through entities) don't require a recurring state filing at all, but that doesn't mean zero ongoing obligations. Local licenses and other state-level taxes may still apply.
Figures reflect rates confirmed against official state sources as of August 2026. State fees, thresholds, and deadlines do change. Confirm current amounts directly with your state's filing authority before submitting payment, especially for states using net worth or revenue-based calculations.
Federal compliance requirements
State filings get most of the attention, but two federal obligations catch LLC owners off guard just as often.
- Keeping your address current with the IRS. If your business moves, or you've been using an address that's no longer accurate, you need to file Form 8822-B, the IRS's official change of business address form. Skip this, and IRS correspondence, including notices with real deadlines, goes to an address you don't check anymore. We've written a full walkthrough of how to complete and submit Form 8822-B if you need the step-by-step.
- Beneficial Ownership Information (BOI) reporting. This one has been a moving target. The Corporate Transparency Act originally required most LLCs to report their beneficial owners to FinCEN. As of a March 2025 interim rule that is still in effect as of mid-2026, domestic U.S. entities, including LLCs formed in the U.S., are exempt from this requirement. Only foreign entities registered to do business in the U.S. currently need to file.
That said, the rule is explicitly interim. FinCEN has signaled it intends to finalize a permanent rule sometime in 2026, and litigation around the underlying law is ongoing.
If your LLC is domestic, you likely don't need to file a BOI report right now, but this is worth checking on FinCEN's official BOI page periodically rather than assuming the current exemption is permanent.
Internal and operational compliance
Nobody sends you a reminder for this category, which is exactly why it gets skipped. But that doesn’t mean it’s any less important.
Update your operating agreement when things change. New members, changed ownership percentages, a shift in how the business is managed: your operating agreement should reflect reality. An outdated agreement can hurt you in a dispute or an audit, and it can undermine the argument that your LLC is being run as a separate entity.
Document major business decisions. You don't need corporate-style meeting minutes, but a written record of significant decisions (adding a member, taking on debt, changing your business address) protects you if the LLC's legitimacy is ever questioned.
Keep business and personal finances separate. Commingled funds are one of the fastest ways to break the liability protection an LLC is supposed to provide. Separate bank accounts, separate cards, no exceptions.
These requirements exist to protect your liability shield, and nobody enforces them for you. That's why they're the easiest to let slide.
How to (realistically) stay on top of annual LLC compliance requirements
Most compliance failures don't happen because someone didn't know the rule. They happen because the notice arrived somewhere nobody was watching.
A few things fix that:
- Permanent, monitored business address. State filings, IRS correspondence, and legal notices all need somewhere reliable to land, ideally somewhere that isn't a founder's apartment or an office you closed two years ago.
- Registered agent you can actually count on. A registered agent is the person or company legally designated to receive official documents for your LLC — lawsuits, state notices, compliance deadlines — at a physical address during business hours. Every state requires one, and it's not a place to cut corners: if a lawsuit notice goes to an agent who misses it, you can lose a case you never knew existed. Stable's registered agent service covers all 50 states, plus D.C. and Puerto Rico, and routes everything into the same dashboard as your other mail, so nothing lands in a separate inbox nobody checks.
- Monitoring that catches changes early. Even a well-run system can’t see what changes at the Secretary of State’s office. Stable’s entity monitoring checks your entity records with the state each month and alerts you if your standing or on-file information changes, so a problem gets caught before it compounds.
- One centralized place for all of it. Compliance notices shouldn't be scattered across a home mailbox, an old office, and a PO box. Stable's virtual mailbox digitizes everything as it arrives, giving you one dashboard instead of three inboxes and a filing cabinet.
- Notifications that actually reach the right person. Automated mail routing and AI summaries mean the moment a compliance notice comes in, the person responsible for it knows, without anyone manually sorting mail.
- Compliance calendar with real lead time. Set reminders 30 to 60 days out. Annual reports and franchise taxes rarely change dates year to year. Once you've mapped them out, keeping up is mostly a matter of not letting the reminder slip.
Get your compliance foundation right
LLC compliance is a system instead of a single task.
State filings, federal reporting, and internal recordkeeping each run on their own clock, and none of them are watching out for you. Map your state's specific requirements. File Form 8822-B whenever your address changes, or better yet, use a virtual address that never changes. Keep an eye on BOI reporting in case the exemption shifts. And build a setup where compliance mail can't land somewhere unmonitored.
Get that foundation right, and the rest of this stops being something you worry about every quarter.
Give your LLC a permanent business address where compliance mail is immediately scanned and available online. See how Stable's virtual address works
