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?" Most states require this check-in from corporations and many LLCs, even when nothing has changed. However, not all states require periodic reports for every entity type. 

Skip a required filing, and you’ll face late fees, lose your good standing, and in many states risk administrative dissolution, termination, or revocation after statutory notice periods, which can complicate financing, licensing, and legal enforcement until reinstated.

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.

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

• Arizona: Corporations file annually in their anniversary month; LLCs do not file periodic reports.

• California: Corporations file annually; LLCs file within 90 days of formation, then every two years thereafter. The filing window opens up to six months before the anniversary month.

• Delaware: Domestic corporations file annual reports (due March 1); foreign corporations file annual reports (due June 30). LLCs pay an annual $300 franchise tax but do not submit periodic reports.

• Nevada: The Annual List is due by the last day of the anniversary month (not on the anniversary date). For Title 7 entities, the state business license renewal is processed with the Annual List filing.

• New York: Both corporations and LLCs file a Biennial Statement instead of traditional reports.

• Ohio: Standard for-profit LLCs and corporations are not required to file annual reports with the Secretary of State. Certain entity types (such as professional associations and limited liability partnerships) have separate periodic filing requirements.

• Pennsylvania: First-ever reports are due in 2025 with staggered deadlines: June 30 for corporations, Sept 30 for LLCs, and December 31 for all others. The fee is $7 for business entities; nonprofits file at no cost. Enforcement (administrative dissolution) begins with reports not filed by 2027.

• Texas: The Public Information Report (PIR) or Ownership Information Report (OIR) is filed with the Franchise Tax Report due May 15; no separate fee.

• Virginia: LLCs do not file annual reports but must pay a $50 annual registration fee. Corporations file annual reports (no filing fee) but pay an annual registration fee based on authorized shares ($25 minimum for nonstock corporations; stock corporation fees vary).

What information do annual reports typically require?

Most periodic reports collect contact and governance information, though required fields vary by state. Common items include:

• 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

• Some states request a brief business purpose or NAICS code

• State or federal identification numbers (entity ID, EIN) may be required depending on the state

• A dated signature from an authorized person, usually completed electronically

Keep this information current, and most filings can be completed in 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 to file annual reports (not biennial) in their anniversary month on the date assigned by the Arizona Corporation Commission. Arizona LLCs do not file periodic reports.

• 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 within 90 days of formation, then every two years thereafter, based 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.