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State LLC Annual Filing Requirements and Fees

With a Checkbook IRA LLC, it is necessary to maintain active standing for the LLC with the state of registration.  Each state has its own process.  Some states have no filings or fees.  Others may have annual or bi-annual requirements.

A list of the LLC requirements for each state is included below.

Payment of Fees

Applicable annual report fees and taxes must be paid directly from the LLC and may not be paid personally or paid personally and reimbursed.  Many states accept online filings.  It can be beneficial to have a debit card associated with your LLC bank account so you can submit the filing online.

Penalties for Failure to File

Most states have penalties for failing to file or delinquent filings.  After a period defined by state law, the state may administratively dissolve a delinquent LLC.  This dissolution eliminates liability protections and may prevent your LLC from purchasing or selling investment assets.

States will typically send reminder notices by email and/or US mail, but you should not rely on such reminders.  It is your obligation as the LLC manager to maintain all state filings whether you have been reminded or not.

Contact and LLC Agent Requirements

Your contact information must be kept up to date with the state business division.  If you move or change your email address, be sure to update state records by filing an amendment or at the time of filing your Annual Report.

All LLC entities must maintain a current Registered Agent or Statutory Agent.  This agent is an individual state resident or licensed business other than the business being represented that provides an in-state physical address where official notices may be delivered during normal business hours.  If you are a state resident, you may act as the registered agent.  If you are not a resident of the state, then a 3rd party individual or commercial agent servicing firm must act as agent.  If your agent changes, you must notify the state with a specific amendment filing.

Foreign LLC Entities

The list below applies to domestic LLC entities.  When a LLC formed in one state registers to do business in a second state, it is referred to as a foreign LLC or foreign entity.  Renewal filing and reporting requirements are generally the same, but fees for foreign LLC’s may be different than those outlined below.

Please Note…

State laws and websites change, and this list may not always be 100% accurate as a result.  Be sure to confirm the details with the appropriate state.  Please email [email protected] if you find information that is out of date or a link that no longer works.

If you require assistance with annual report or tax filings for your LLC state, please consult with licensed local counsel.  Safeguard Advisors cannot perform state tax filings on your behalf.

List of State Annual Report and Tax Filing Requirements

State Due Date Requirement / Resources
Alabama April 15th Annual filing of a Business Privilege Tax return accompanied by LLC Annual Report on form AL-CAR is required.

Due date is April 15th.

Cost is $100.

AL DOR BPT Info

Alaska January 2nd Alaska has two filing requirements to maintain a LLC.

A Biennial Report is required.

Due date is January 2nd.  Submissions postmarked after February 1st are considered late and subject to penalty.

Cost is $100.

AK CBP Biennial Report Info

Alaska has a separate business license requirement.  Licenses expire on December 31st and may be renewed starting in October for 1- or 2-year terms.

The license cost is $50

AK Business License Renewal Info

Arizona N/A Arizona does not have any annual filing requirements.
Arkansas May 1st An Annual Franchise Tax return is required.

Due date is May 1st.

Cost is $150.

AR BCS Annual Report Info

California Anniversary Month & April 15th California has two filing requirements to maintain a LLC.

A Statement of Information must be filed every two years by the last day of the anniversary month of LLC formation.

A “No Change” filing is free.  A $20 fee applies if there are changes to the reported information.

CA Statement of Information Info

A Franchise Tax return using CA form 568 must be filed.

Due date is April 15th.

The minimum tax due is $800.  LLCs with gross income greater than $250,000 will have a higher tax amount.

CA Franchise Tax Info

Colorado Anniversary Month plus 2 An annual Periodic Report is required.

Due date is the last day of the 2nd month after the anniversary of LLC formation.

Cost is $10.

CO Annual Report Info

Connecticut Anniversary Month & April 15th An Annual Report is required.

Due date is the end of the anniversary month of LLC filing.

Cost is $20.

CT Annual Report Portal

Note that Connecticut used to have a Business Entity Tax, but it was terminated effective January 1st, 2019.

District of Columbia April 1st A Biennial Report on form BRA-25 is required.

The first report is due April 1st of the calendar year after LLC formation.  Subsequent reports are due April 1st every 2nd year thereafter.

Cost is $300.

DC CorpOnline Portal

Delaware June 1st An annual Business Entity Tax is required for LLC entities.

Due date is June 1st.

Cost is $300.

DE Tax Info

Florida May 1st An Annual Report is required.

Due date is May 1st.

Cost is $138.75.

FL Annual Report Info

Georgia April 1st An Annual Report is required.

Due date is April 1st.

Cost is $50.

GA Annual Report Portal

Hawaii Anniversary Quarter-End An Annual Report is required.

Due date is the end of the calendar quarter of the anniversary date of LLC formation.

Cost is $15.

HI Annual Report portal

Idaho Anniversary Month An Annual Report is required.

Due date is the last day of the anniversary month of LLC formation.

There is no cost if the report is filed by the deadline.

ID Business Services Portal

Illinois Anniversary Month An Annual Report is required.

Due date is the first day of the anniversary month of LLC formation.

Cost is $75.

IL Annual Report Info

Indiana Anniversary Month A Biennial Report is required.

Due date is the last day of the anniversary month of LLC formation.

Cost is $22.44

IN Business Filing Portal

Iowa March 31st A Biennial Report is required.

Due date is March 31st in odd numbered years.

Cost is $30.

IA Fast Track Business Portal

Kansas April 15th An Annual Report using form LC-50 is required.

Due date is April 15th.

Cost is $50.

KS Business Filing Portal

Kentucky April 15th & June 30th Kentucky has two filing requirements to maintain a LLC.

An Annual Report is required.

Due date is June 30th

Cost is $15.

KY Annual Report Info

A Limited Liability Entity Tax (LLET) is assessed on all LLC entities.

Due date is April 15th

Cost is $175

KY LLET Information

Louisiana Anniversary Date An Annual Report is required.

Due date is on or before the anniversary date of LLC formation.

Cost is $30.

LA geauxBIZ Portal

Maine June 1st An Annual Report is required.

Due date is June 1st.

Cost is $85.

ME Annual Report Info

Maryland April 15th An Annual Personal Property Return and Report using Form 1 is required.

Due date is April 15th.

Cost is $300.

MD DAT Forms

Massachusetts Anniversary Date An Annual Report is required.

Due date is the anniversary date of LLC formation.

Cost is $500.

MA LLC Filing Portal

Michigan February 15th An Annual Report is required.

Due date is February 15th.  LLC’s filed after September 30th are not required to file until February of the 2nd year.

Cost is 25.

MI LARA Online Filing Portal

Minnesota December 31st An Annual Report is required.

Due date is December 31st.

There is no fee for on-time filings.

MN Annual Report Info

Mississippi April 15th An Annual Report is required

Due date is April 15th.

There is no fee for on-time filings.

MS Annual Report Info

Missouri N/A Missouri does not have any annual filing requirements.
Montana April 15th An Annual Report is required.

Due date is April 15th.

Cost is $15.

MT SOS Filing Portal

Nebraska April 1st A Biennial Report is required.

Due date is April 1st of odd-numbered years.

Cost is $10

NE SOS Filing Portal

Nevada Anniversary Month Nevada has two filing requirements to maintain a LLC.

An Annual List is required.

Due date is the last day of the anniversary month of LLC formation.

Cost is $125.

NV Silverflume Portal

Nevada has a separate Business License requirement.

Due date is the last day of the anniversary month of LLC formation.

Cost is $200.

NV Silverflume Portal

New Hampshire April 1st An Annual Report is required.

Due date is April 1st.

Cost is $100.

NH LLC Annual Report Filings

New Jersey Anniversary Month An Annual Report is required.

Due date is the last day of the anniversary month of LLC formation.

Cost is $50.

NJ Annual Report Info

New Mexico N/A New Mexico does not have any annual filing requirements.
New York Anniversary Month & March 15th New York has two filing requirements to maintain a LLC.

A Biennial Statement is required.

Due date is the last day of the anniversary month of LLC formation, every second year.

Cost is $9

NY Biennial Statement Info

An annual Limited Liability Company Tax return using form IT-204-LL-I is required.

Due date is March 15th.

Cost is $25.

NY IT-204-LL Info

North Carolina April 15th An annual report is required.

Due date is April 15th beginning in the first full year after LLC formation.

Cost is $200.

NC Annual Report Filing

North Dakota November 15th An Annual Report is required.

Due date is November 15th.

Cost is $50

ND FirstStop Portal

Ohio N/A Ohio does not have any annual filing requirements.
Oklahoma Anniversary Date An Annual Certificate is required.

Due date is the anniversary date of LLC formation.

Cost is $25.

OK Annual Certificate Portal

Oregon Anniversary Date An Annual Report is required.

Due date is the anniversary date of LLC formation.

Cost is $100.

OR Business Portal

Pennsylvania N/A Pennsylvania does not have any annual filing requirements.
Rhode Island November 1st & April 15th Rhode Island has two filing requirements to maintain a LLC.

An Annual Report is required.

Due date is November 1st, starting in the calendar year after LLC formation.

Cost is $50

RI Annual Report Portal

An annual business tax return RI-1065 is required.

Due date is April 15th.

Cost is $400.

RI Tax Forms

South Carolina N/A South Carolina does not have any annual filing requirements.
South Dakota Anniversary Month plus 2 An Annual Report is required.

Due date is the first day of the 2nd month following the anniversary date of LLC formation.

Cost is $50.

SD Annual Report Portal

Tennessee April 1st An Annual Report is required.

Due date is April 1st.

Cost is $300.

TN Annual Report Portal

Texas May 15th Texas does not have an Annual Report requirement.

Texas requires a Franchise Tax Return for all LLC entities.  If the gross revenue of the LLC is less than the published annual threshold ($1,180,000 for 2020/21), a “No Tax Due” return is filed.

Due date is May 15th.

TX Comptroller Franchise Tax Info

Utah Anniversary Date An Annual Report (Renewal) is required.

Due date is the anniversary date of LLC formation.

Cost is $15.

UT Annual Renewal Portal

Vermont March 15th An Annual Report is required.

Due date is March 15th.

Cost is $35.

VT Annual Report Portal

Virginia Anniversary Month An Annual Registration is required.

Due date is the last day of the anniversary month of LLC formation.

Cost is $50

VA SCC Filing Portal

Washington Anniversary Month Washington has two filing requirements to maintain a LLC.

An Annual Report is required.

Due date is the last day of the anniversary month of LLC formation.

Cost is $60

WA Annual Report Portal

Washington has a separate annual business license requirement that is administered at he city or county level.  Fees vary by location.

WA Business License Info

West Virginia June 30th An Annual Report is required.

Due date is June 30th.

Cost is $25.

WV Annual Report Info

Wisconsin Anniversary Quarter-End An Annual Report is required.

Due date is the last day of the quarter in which the anniversary date of LLC formation falls.

Cost is $25.

WI Annual Report Portal

Wyoming Anniversary Month An Annual Report is required.

Due date is the first day of the anniversary month of LLC formation.

Cost is $50

WY Annual Report Portal

 

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