The annual report is the most universal compliance obligation for U.S. business entities. Every state requires registered entities to file some form of periodic report — but the details vary enormously. Due dates range from January 1 (Florida) to the entity's anniversary month (Colorado, New Jersey, Illinois). Fees range from $9 (New York biennial) to $500 (Massachusetts LLC). Penalties range from nominal to immediate dissolution.
Why Annual Reports Matter
States use annual reports to confirm the entity still exists, update registered agent and officer information, and collect revenue. An entity that misses its annual report can be placed in delinquent status, lose the right to maintain lawsuits, and face administrative dissolution. Dissolved entities face significant reinstatement costs and gaps in corporate existence that can void contracts and trigger tax liabilities.
States with Fixed Annual Due Dates
- Delaware Corporation: March 1. $200 penalty plus franchise tax interest from March 2.
- Delaware LLC: June 1. Flat $300 annual tax.
- Florida: April 30 (hard deadline). Late fee: $400.
- Georgia: April 1. Fee: $50. Late fee: $25.
- Massachusetts LLC: April 15. Fee: $500. Corporation: March 15, $125.
- North Carolina: April 15. Fee: $202 (LLC), $25 (corporation).
- Texas: May 15 (franchise tax + Public Information Report).
States with Anniversary-Month Due Dates
Many states tie the annual report due date to the entity's formation anniversary. This is common in Colorado ($10 fee, 2-month grace), Illinois (first day of anniversary month, $75), New Jersey (last day of anniversary month, $78), Washington (anniversary month, $60), and California (corporation: annually in anniversary quarter, $25; LLC: every 2 years in anniversary month, $20).
Biennial and Decennial Filers
- New York: Biennial Statement every 2 years. Fee: $9.
- Ohio: Biennial Report in odd-numbered years by December 31. Fee: $25.
- Pennsylvania: Decennial Report every 10 years (years ending in "1"). Fee: $70.
Common Multi-State Mistakes
- Assuming all states have the same due date — companies in 5 states can have 5 different deadlines.
- Missing foreign entity annual reports — foreign registrations require the same annual report as domestic entities.
- Forgetting newly acquired subsidiaries — M&A activity creates new annual report obligations.
How Compliance Singularity Tracks Annual Reports
Compliance Singularity maintains a continuously updated database of annual report requirements for all 50 states. When you add an entity to the platform, the system instantly builds a complete filing calendar across all states where it is registered, including both domestic and foreign registrations. The AI agent logs into each state's filing portal and submits the report automatically as deadlines approach.