LLC Annual Report: Fees, Deadlines and How to File in 2026

Quick answer: An LLC annual report is a short state filing that confirms your company's address, registered agent and managers and keeps the LLC in good standing. Annual report fees and deadlines vary by state: as of 2026, California charges $20 every two years, New York $9 every two years, and Delaware LLCs pay a $400 annual tax instead.

Forming the LLC is a one-time job; keeping it alive is an annual one. Every state wants to know that your company still exists, who runs it and where to send legal papers, and the LLC annual report is how they find out. Miss it and you can lose good standing, pay penalties and eventually see the company dissolved. This guide covers what the filing is, annual report fees and deadlines by state for several popular states, and a filing routine that fits alongside the rest of your admin, including billing through our free invoice generator. If you are new to running an LLC, our guide on how to start an LLC explains where this fits.

Note: This is general information, not legal or tax advice. Fees, deadlines and penalties vary by state and change over time, so confirm current figures on your secretary of state and state revenue websites before you file.

What an LLC annual report is (and is not)

An annual report is an informational filing with your state's business registry, usually the secretary of state. It typically asks you to confirm or update:

• The LLC's legal name and file number.
• Principal office and mailing address.
• Your registered agent and its address.
• Members or managers, depending on the state.
• Sometimes a brief business description.

It is not a financial statement. You do not attach a profit and loss report or a balance sheet, and it is not your tax return. Those go to the IRS and your state tax agency, covered in our guide to how to file taxes as an LLC.

The name differs from state to state: California calls it a statement of information, New York a biennial statement, Nevada an annual list. Some states, including Delaware for LLCs, skip the report and simply collect an annual tax.

Annual report fees and deadlines by state

The table below covers five popular states, using figures from official state sources where we could verify them as of 2026. It is a sample, not a full 50-state list, and fees vary by state and can change, so always confirm with the agency before filing.

State	Filing	Fee (as of 2026)	Deadline	Notes
California	Statement of Information (Form LLC-12)	$20	Within 90 days of registering, then every two years	Separate annual LLC tax ($800 minimum) paid to the Franchise Tax Board
Delaware	No annual report; annual LLC tax	$400 annual tax	June 1 (for the prior year)	Late: $200 penalty plus 1.5% interest per month
Texas	Franchise tax report plus Public Information Report	No tax due at or below $2.65 million revenue (2026 and 2027 reports)	May 15	Filed with the Comptroller, not the secretary of state
New York	Biennial statement	$9	Every two years, in the month the LLC was formed	Cannot be filed early or expedited
Florida	Annual report via Sunbiz	$138.75 (per published 2026 guides)	Window opens January 1, due May 1	Large late fee after May 1; confirm figures on Sunbiz

Sources: the California Secretary of State's California LLC forms and fees page, Delaware's LLC annual tax instructions, the Texas Comptroller's franchise tax page and the New York Department of State's biennial statement page.

Beyond these five, the pattern is similar: most states charge a modest flat fee, a few collect a larger franchise or privilege tax, and the due date is either a fixed calendar day for everyone or your formation anniversary. Some states with higher fees offset them with no separate state income tax on the LLC, while others charge both. Nevada, for example, pairs an annual list with a state business licence renewal, so the true yearly cost there is more than the list fee alone. When you compare states, add every recurring item together rather than looking at the annual report fee on its own.

California

California's Statement of Information costs $20 and is due within 90 days of registration, then every two years. It is separate from the annual LLC tax and any fee based on gross receipts, which go to the Franchise Tax Board. Many new owners file the statement and forget the tax, or the other way round.

Delaware

Delaware LLCs do not file an annual report, but the Division of Corporations says domestic and registered LLCs must pay an annual tax of $400, due on or before June 1 for the prior year. The tax is assessed if the LLC was active on the state's records at any point in the year. Failure to pay brings a $200 penalty plus 1.5% interest per month on tax and penalty.

Texas

Texas LLCs report to the Comptroller rather than file a secretary of state annual report. The annual franchise tax report is due May 15. The no tax due threshold is $2.65 million for 2026 and 2027 reports; at or below it, the Comptroller says you file a Public Information Report or Ownership Report rather than a full tax report.

New York

New York LLCs file a biennial statement every two years with a $9 fee, during the calendar month in which the original articles of organization were filed. The Department of State does not allow early filing.

Florida

Florida's annual report is filed through Sunbiz between January 1 and May 1. Published 2026 guides put the LLC fee at $138.75 and describe a $400 late fee after May 1, with administrative dissolution in the autumn for companies that still have not filed. We could not load the state's fee page directly, so confirm the current amounts on Sunbiz before paying.

Worked example: the yearly cost of a two-state LLC

Suppose you form an LLC in Delaware but run your business from California, so it must also register in California as a foreign LLC. Using the 2026 figures above (and ignoring registered agent fees and California's gross-receipts fee, which applies only at higher revenue):

Item	Calculation	Two-year cost
Delaware annual LLC tax	$400 x 2 years	$800
California annual LLC tax	$800 x 2 years	$1,600
California Statement of Information	$20 x 1 filing every two years	$20
Total	$800 + $1,600 + $20	$2,420

That averages $1,210 a year ($2,420 / 2). Had the same owner formed directly in California, the Delaware line would disappear, saving $800 over the two years. This is why many small businesses form in the state where they actually operate.

Now consider a late Delaware payment. If the $400 tax is paid three months late, the penalty is $200, and interest at 1.5% per month on the $600 of tax and penalty is roughly $600 x 1.5% x 3 = $27 (a simplified illustration; the state computes the exact figure). The total becomes about $627, more than 50% above the original bill.

How to file your LLC annual report step by step

1. Find your deadline. Look up your LLC on the secretary of state's business search and note the due date or anniversary month.
2. Check every state you are registered in. Foreign registrations have their own reports and fees.
3. Gather the details: file number, principal address, registered agent, members or managers, and any changes since last year.
4. Log in to the state portal, such as bizfile Online in California or Sunbiz in Florida.
5. Review every field. Correct outdated addresses or managers; the report is often the cheapest way to update them.
6. Pay the fee with a business card or business bank account, not a personal one.
7. Save the confirmation and receipt with your company records.
8. Record the expense in your books as a business licence or filing fee, as described in our bookkeeping basics guide.
9. Set next year's reminder immediately, ideally a month before the deadline.

Penalties for late or missed annual reports

Consequences escalate in a fairly predictable pattern across states:

• Late fee or penalty: a flat charge, sometimes plus interest, as in Delaware.
• Loss of good standing: you may be unable to obtain a certificate of good standing, which lenders, landlords and some clients ask for.
• Administrative dissolution or forfeiture: the state ends the LLC's active status, and another business may be able to register your name.
• Loss of liability protection: owners can face personal exposure for obligations incurred while the LLC was not in good standing, depending on state law.
• Reinstatement costs: back fees, penalties and a reinstatement filing, usually far more than the original report.

If you have already missed a deadline, file as soon as possible. In most states the cost keeps rising the longer the report is overdue.

How to reinstate an LLC after a missed report

If the state has already dissolved or forfeited your LLC, you can usually bring it back, but it takes more paperwork than the original report. The typical process is:

1. Search the state database to confirm the LLC's status and the date it changed.
2. File every missing annual report or statement, or pay the overdue annual tax.
3. Pay accumulated late fees, penalties and interest.
4. File the state's reinstatement or revival form and pay its fee.
5. Get any required tax clearance from the state revenue agency.
6. Confirm your business name is still available; if another company has taken it, you may need to reinstate under a new name.

Many states also allow reinstatement to relate back to the original dissolution date, which helps preserve liability protection for the gap, but rules vary by state. Ask an attorney if contracts were signed while the LLC was inactive.

Using the annual report to make changes

In many states the annual report doubles as a cheap way to update records. You can often change your principal or mailing address, update members or managers, and sometimes switch your registered agent without filing a separate amendment. Some changes, such as the LLC's legal name or its purpose, still need a formal amendment to the articles of organization. If your state's form lets you change something for free during the annual report, save those updates for the report rather than paying for a separate filing mid-year, provided the delay does not leave the public record misleading for months.

Building annual compliance into your calendar

The annual report is only one item in an LLC's compliance year. A simple calendar might include:

• January: issue contractor forms; review the 1099-NEC threshold and collect W-9s.
• Quarterly: estimated tax payments; see quarterly estimated taxes.
• Spring: federal returns and many state reports (Texas May 15, Florida May 1, Delaware June 1).
• Your anniversary month: states like New York that key off formation date.
• Year end: run our year-end invoicing checklist so books are ready for tax season.

For the full federal picture, see our business tax deadlines for 2027 guide.

Annual report vs franchise tax vs income tax

Three obligations get confused constantly:

Obligation	Who receives it	What it does
Annual report	Secretary of state	Keeps your registration current and in good standing
Franchise or privilege tax	State revenue agency or secretary of state	A tax for the right to exist or do business in the state
Income tax return	IRS and state tax agency	Reports profit and calculates income tax

Paying one never satisfies another. Delaware and Texas are good examples: neither asks LLCs for a classic annual report, but both expect a payment or tax filing every year.

Keeping LLC records consistent

The details on your annual report should match what clients see. Invoices should carry the LLC's exact legal name and current address, and any trade name you use should be properly registered (see what a DBA is). When you update your address on the report, update your invoice templates the same day. If you are thinking of closing the business instead of renewing, our guide on how to dissolve an LLC explains how to stop the annual fees properly.

Stay in good standing and keep billing

Filing your LLC annual report on time is cheap insurance: a small fee keeps your liability protection, your name and your good standing intact. Put every state deadline in your calendar, save each receipt, and keep your invoices matching your official records with our invoice generator or the US invoice generator. Every invoice exports as a PDF, so it looks the same on your client's phone, laptop or printer.