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.
Do you need to file a Pennsylvania annual report?
Nearly all Pennsylvania-registered business entities must file annual reports starting in 2025, including foreign entities. Entities not required to file annual reports include: fictitious names, general partnerships that are not LLPs, authorities, name reservations, trademarks, insignias, land banks, financial institutions, and credit unions.
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.
Filing deadlines
Pennsylvania assigns specific deadlines based on entity type:
- Business and nonprofit corporations: June 30
- LLCs: September 30
- LPs, LLPs, professional associations, business trusts: December 31
Filing fees
The Pennsylvania Department of State charges a $7 filing fee for most entities. The fee is waived for non-profit corporations.
Penalties for Non-Compliance
For annual reports due in 2025 and 2026, the Department of State will not impose dissolution for failure to file. This transition period allows entities to adjust to the new annual reporting requirement.
Beginning with annual reports due in 2027, if an association fails to file its annual report, it will be subject to administrative dissolution, termination, or cancellation six months after the due date.
The Department sends a notice of failure to file, and if the entity does not deliver the required annual report within 60 days after that notice is delivered, the Department must take administrative action under 15 Pa.C.S. § 382.
There is no separate monthly late fee. However, if the entity is dissolved and later seeks reinstatement, it must pay the reinstatement application fee plus an additional fee for each annual report that was not previously paid.
During administrative dissolution, the entity's name becomes available for use by other associations. If another association takes the name, the original entity seeking reinstatement must choose a new name.
Pennsylvania annual report filing process
Filing your Pennsylvania annual report takes approximately 15 minutes when you're prepared. Follow these steps for efficient submission:
- Visit the Pennsylvania Department of State's online filing portal and click "Login"
- Enter your Keystone Login credentials or register for an account
- Use "Business Search" to locate your entity by name or entity number
- Select "File Annual Report" from your business profile page
- Review pre-populated information (registered office, principal office, governors, officers)
- Update any outdated information and add an email address for future reminders
- Most business entities in Pennsylvania will pay a $7 processing fee
- Electronically sign the declaration and submit payment information
Check out the state’s step-by-step guide for detailed instructions.
Required information for your annual report
Once logged in to the state’s portal, you’ll need a few specifics on hand to make sure the process goes smoothly.
- Entity number - The unique identifier assigned by Pennsylvania when you formed or registered
- Registered office address - Your official Pennsylvania address for legal notices (must be a physical address)
- Principal office address - Where your business primarily operates
- Governor information - Name and address of at least one person with management authority (includes directors, members, or managers, depending on entity type)
- Principal officers - Names and titles of key executives like CEO, President, or Treasurer
- Payment method - Credit card for the $7 filing fee (most entities)
Foreign entities must confirm both their Pennsylvania registered office address and jurisdictional address (home state address).
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.
Filing schedule by entity type
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.
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| Entity Type |
Fee |
First Report Due (2026) |
Annual Due Date |
| Business Corporations |
$7 |
June 30, 2026 |
June 30 |
| Nonprofit Corporations |
$0 |
June 30, 2026 |
June 30 |
| LLCs |
$7 |
September 30, 2026 |
September 30 |
| LPs |
$7 |
December 31, 2026 |
December 31 |
| LLPs |
$7 |
December 31, 2026 |
December 31 |
| Business Trusts |
$7 |
December 31, 2026 |
December 31 |
Penalties for non-compliance
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:
- Receive 60-day notice of pending administrative dissolution
- May lose authority to conduct business in Pennsylvania
Reinstating a dissolved entity requires filing all missed reports plus a Certificate of Reinstatement, which includes a reinstatement fee in addition to standard filing fees.
Special circumstances
An entity's first annual report is not due in the same calendar year it is formed. If you form or register in 2025, your first annual report is due in 2026 on the deadline that corresponds to your entity type. All fees are subject to change.
Consult the Department of State for the most current information.
FAQs about Pennsylvania’s Annual Report
Do entities formed in 2025 need to file an annual report this year?
No. If you form or register in 2025, your first annual report is due in 2026, by your entity type's annual deadline.
What happened to the decennial report?
The old decennial report requirement for filing associations has been repealed. Instead, most domestic and foreign filing associations (corporations, LLCs, LPs, LLPs, professional associations, business trusts, and their foreign counterparts) must now file annual reports.
Can foreign entities use the same deadlines as domestic entities?
Yes. Domestic and foreign entities of the same association type share the same filing windows and deadlines.
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:
- Corporate officers or directors
- LLC managers or members
- General partners for partnerships
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.
Let Discern handle your Pennsylvania annual report
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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