Which states require an annual report?

Think of your state annual report as a yearly roll-call: "Are you still in business? Where can we find you? Who's running things?" All 50 states plus DC expect this check-in from corporations and most LLCs, even when nothing has changed. Skip it, and you'll face late fees, lose your good standing, and risk administrative dissolution, which can result in the freezing of contracts and financing overnight.

The required information seems straightforward:

• Legal name 
• Office address 
• Registered agent
• Key personnel. 

However, the varying state rules create a compliance nightmare, especially for multi-state entities. Deadlines bounce between calendar dates, formation anniversaries, or biennial schedules. Fees range from zero to hundreds of dollars. Some states bundle reports with franchise taxes; others keep them completely separate. This means that you need state-by-state tracking rather than a single reminder system. 

Reference table for all jurisdictions

The following table provides a quick overview of filing requirements across all 51 jurisdictions. Treat this as your starting point and verify current details with official sources before filing, as deadlines and fees are subject to change. 

States marked with a (*) have unique requirements that deserve extra attention in the footnotes.

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A couple of the states have unique requirements that you should keep an eye on:

• Arizona: Corporations file annually; LLCs currently do not file periodic reports.
• California: Corporations file annually; LLCs file every two years.
• Missouri: LLCs are not required to file, as this report only applies to for-profit and nonprofit corporations.
• Delaware: LLCs pay an annual franchise tax (commonly $300) but do not submit periodic reports.
• New York: Both corporations and LLCs file a Biennial Statement instead of traditional reports.
• Pennsylvania: First-ever reports are due in 2025 with staggered deadlines: June 30 for corporations, Sept 30 for LLCs, Dec 31 for all others, with a nominal $7 fee.
• Texas: The Public Information Report is filed with the Franchise Tax Report; no separate fee.

What information do annual reports typically require?

Most states ask for the same seven pieces of information. This includes: 

• Legal business name exactly as shown on your formation documents
• Principal office address (many states prohibit P.O. boxes)
• Registered agent name and physical address
• Names and addresses of your leadership team, including directors and officers for corporations, managers or members for LLCs
• A brief business purpose or NAICS code
• State or federal identification numbers (entity ID, EIN)
• A dated signature from an authorized person, usually completed electronically

These basics appear in nearly every Secretary of State portal. Keep this information up to date in one place, and most filings can be completed in a few minutes.

Biennial and alternative filing schedules

Only a handful of states give you that two-year breathing room, but each one does it differently enough to create more headaches than regular filers. About a dozen states follow two-year rhythms, and the variations will make your head spin:

• Alaska requires entities to file biennial reports based on their establishment year. Companies established in odd years file in odd years, while those established in even years file in even years, with varying deadlines by entity type.
• Arizona requires corporations (not LLCs) to report every other year on their formation anniversary, so a March 14 incorporation means a March 14, 2025, deadline.
• Indiana's "Business Entity Report" comes due in the anniversary month during even years for both corporations and LLCs.
• California requires corporations to report annually, while LLCs file every other year on their anniversary of formation, regardless of whether the year is odd or even.
• New York requires every corporation or LLC to file a Biennial Statement in the entity's anniversary month, with a fee of $9.

Some states add quirks that seem custom-built to wreck your calendar. Nevada requires an "Annual List" of officers and directors, filed each year (typically due the last day of the month after your formation anniversary). This filing is separate from any business license renewal, which follows its own schedule. 

Texas takes a different approach: you file a Public Information Report with your franchise tax return every May 15, so there's no separate fee, but you still must meet the deadline or risk losing your entity.

Consequences of non-compliance

Missing a single state filing triggers a predictable escalation: late fees, formal notices, then administrative dissolution or revocation. Once dissolved, your entity legally ceases to exist in that state, and you can't enter into contracts, defend lawsuits, or renew business licenses until reinstated.

Here are some common consequences:

• Immediate late fees
• Loss of good standing status
• Administrative dissolution/revocation
• Cascading multi-state effects
• Banking restrictions
• Contract freezes
• Costly reinstatement
• Operational standstills

Discern files your annual report in minutes

Discern eliminates the complexity of annual report filings with complete automation across all 51 jurisdictions. From a single dashboard, you see:

• Every entity 
• Every deadline 
• Every filing status 

Our platform auto-fills forms with current entity data, processes filings in minutes, and routes payments to entity-specific accounts. Ready to transform the annual report season from an administrative nightmare into a few simple clicks? Book a demo with Discern today.