Starting January 1, 2025, Pennsylvania replaced its once-every-decade reporting system with mandatory annual reports for most business entities. This guide walks you through the new requirements established under Act 122 of 2022, affecting LLCs, corporations, partnerships, and other entities operating in Pennsylvania.
Nearly all Pennsylvania-registered business entities must file annual reports starting in 2025, including foreign entities. Insurance companies continue to report under a separate system and are not subject to standard annual report requirements.
Your first report is due in 2025 if you formed your entity before January 1, 2025. Entities formed during or after 2025 must file their first report in the year following formation.
Pennsylvania assigns specific deadlines based on entity type:
The Pennsylvania Department of State charges a $7 filing fee for most entities. The fee is waived for non-profit corporations.
Failure to file carries significant consequences. After two consecutive missed filings, the Pennsylvania Department of State will initiate administrative dissolution proceedings for domestic entities or revoke registration authority for foreign entities, making it critical to keep your foreign entity registration in Pennsylvania current. The state provides a 60-day notice before taking action.
There is no monetary late fee for missing a deadline, but failure results in loss of good standing after the second consecutive missed filing. Entities that are dissolved but continue operating remain personally liable for debts incurred during that period.
Filing your Pennsylvania annual report takes approximately 15 minutes when you're prepared. Follow these steps for efficient submission:
Check out the state’s step-by-step guide for detailed instructions.
Once logged in to the state’s portal, you’ll need a few specifics on hand to make sure the process goes smoothly.
Foreign entities must confirm both their Pennsylvania registered office address and jurisdictional address (home state address).
The Department of State reports that address information errors lead to most filing rejections. Verify all addresses against USPS standards before submission.
Download and save these documents immediately. The Pennsylvania Department of State does not mail paper confirmations. Your entity status updates to "Active – Annual Report Filed" in the system within minutes of successful submission.
Pennsylvania's annual report system operates on a staggered schedule throughout the year. For entities formed in 2025, the first report is due in 2026.
The Department of State enforces strict consequences for missed filings. There is no grace period or standard late filing option. After two consecutive missed annual reports, you’ll:
Reinstating a dissolved entity requires filing all missed reports plus a Certificate of Reinstatement, which includes a $70 reinstatement fee in addition to standard filing fees.
Entities formed in 2025 receive an exemption from their first annual report, with their initial filing due in 2026. All fees are subject to change. Consult the Department of State for the most current information.
Do entities formed in 2025 need to file an annual report this year?
Yes, but you have until the end of 2026 to file it.
What happened to the decennial report?
The former decennial filing system has been completely replaced. All Pennsylvania entities must now file annual reports according to their entity type's deadline. This represents a fundamental change in how Pennsylvania manages business compliance.
What happens if I miss my filing deadline?
The state will administratively dissolve your entity after missing two consecutive annual filings. The Department of State sends a 60-day notice before dissolution, but they don't send paper notices for regular deadlines. Appointing a Pennsylvania registered agent will ensure you receive timely notification. Otherwise, you could face a lengthy reinstatement process.
Can foreign entities use the same deadlines as domestic entities?
It depends on your entity type. But generally, foreign and domestic entities of the same type share the same filing date and requirements.
Can I file if my business is inactive?
Yes, inactive businesses must still file annual reports to maintain good standing. The only way to stop filing requirements is to formally dissolve or withdraw your registration with the Pennsylvania Department of State by submitting the appropriate termination documents.
Who has signing authority for the annual report?
Any authorized representative can sign, including:
Online filings don't require notarization but do require electronic certification of accuracy.
Is there a way to automate these filings?
Discern's Annual Report Filing Service tracks your specific Pennsylvania deadlines, sends progressive reminders at 60/30/15 days before due dates, and submits your filings directly. This service is particularly valuable for businesses managing multiple entities across different deadline schedules, saving an average of 3-4 hours per entity annually in compliance management time.
Managing annual reports across multiple entities and jurisdictions creates an unnecessary administrative burden.
Discern automates Pennsylvania's staggered filing deadlines, pre-populates your entity information, and sends progressive reminders before due dates, eliminating missed filings and saving hours of compliance work.
Ready to automate your Pennsylvania compliance? Book a demo with Discern today and see how we streamline annual reports and ongoing obligations.
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