Most states want a filing from your LLC every year or two. Each state gives it a different name, sets its own due date and fee, and has its own way of dealing with a missed one. This guide covers all of that, state by state. For one state's full calendar, fees, and filing steps, pick it from the deadlines by state index.
How long does an LLC last?
As long as you keep it.
An LLC's articles of organization either name an end date or say nothing, and saying nothing means it lasts forever.
An LLC ends in one of three ways:
- You dissolve it. You file dissolution papers with the state, settle what the LLC owes, and close it out. The exact steps vary by state.
- The state dissolves it. Miss the state's recurring filing for long enough and the state dissolves the LLC. States call this administrative dissolution, revocation, forfeiture, or cancellation. The exact effect varies by state, but in every state the LLC loses its good standing and its right to carry on business.
- Its articles name an end date. Rare, and usually an LLC set up for one project or a fixed-term partnership. If yours names a date, the LLC ends on it unless you amend the articles first.
Do you have to renew an LLC every year?
In most states, yes, and in a few every two years.
Note that no state calls it a renewal, except Minnesota, which names its free annual filing exactly that. What people mean by renewing an LLC is the recurring filing the state uses to confirm the LLC still exists and to collect a fee. It goes by a different name almost everywhere:
| What the state calls it | Where |
|---|---|
| Annual report | 27 states, Connecticut through Wyoming |
| Biennial report or statement | Alaska, D.C., Iowa, Kansas, Nebraska, New York |
| Annual registration | Georgia, Virginia |
| Annual renewal | Minnesota |
| Annual certificate | Oklahoma |
| Annual statement | Michigan |
| Annual list and business license | Nevada |
| Periodic report | Colorado |
| Business entity report | Indiana, every two years |
| Statement of Information | California, every two years |
| Franchise tax report | Arkansas, Texas |
| A tax with no report attached | California ($800 annual LLC tax), Delaware (annual franchise tax) |
Two things to watch when you hold more than one LLC:
- Some states want two things. California wants the $800 tax every year and a Statement of Information every two years. New York wants a $9 biennial statement and, from any LLC with New York income, the IT-204-LL filing fee every year. Kentucky and Tennessee each pair an annual report with a tax. Miss either one and the LLC is late.
- Every two years means different years in different states. Iowa and Nebraska file in every odd-numbered year, whatever year the LLC was formed. Alaska files in odd or even years to match the year the LLC was formed. California, Indiana, and New York count two years from your anniversary month.
State-by-state requirements
What each state calls the filing, when it is due, and what happens when it is late, for an LLC formed in that state. Each state name links to its full page with the fee, the first-year rule, and step-by-step filing instructions.
| State | What you file | When | If you miss it |
|---|---|---|---|
| Alabama | No recurring state filing | ||
| Alaska | Biennial report | January 2, every 2 years | $37.50 late fee from Feb 2; dissolution after 6 months delinquent |
| Arizona | No recurring state filing | ||
| Arkansas | Franchise tax report | May 1, every year | $25 penalty plus 10% annual interest; charter forfeiture by Jan 31 |
| California | Annual LLC tax | April 15, every year | 5% of unpaid tax plus 0.5% per month, plus interest; FTB suspension |
| Statement of Information | Anniversary month, every 2 years | $250 penalty and suspension until filed | |
| Colorado | Periodic report | Window around anniversary month, every year | $50 late fee; delinquent about 60 days after window, loses good standing |
| Connecticut | Annual report | Jan 1 to Mar 31, every year | No late fee; dissolution possible after a year in default, 3 months to file |
| Delaware | Annual franchise tax | June 1, every year | $200 penalty plus 1.5% monthly interest; formation cancelled after 3 years |
| District of Columbia | Biennial report | April 1, every 2 years | $100 late fee; administrative dissolution after 5+ months late |
| Florida | Annual report | Jan 1 to May 1, every year | $400 non-waivable late fee; dissolution the fourth Friday of September |
| Georgia | Annual registration | Jan 1 to Apr 1, every year | $25 late fee; dissolution after 60+ days late |
| Hawaii | Annual report | End of registration quarter, every year | $10 per delinquent year; dissolution after 2 years unfiled |
| Idaho | Annual report | Anniversary month, every year | No late fee; grounds for dissolution, 60 days to file after notice |
| Illinois | Annual report | Last day before anniversary month, every year | $100 per delinquent year; 120 days to file after the state's notice |
| Indiana | Business entity report | Anniversary month, every 2 years | No late fee; dissolution grounds after 60 days late |
| Iowa | Biennial report | April 1 of odd-numbered years, every 2 years | No late fee; dissolution after 60 days late + 60 days to file |
| Kansas | Biennial report | April 15, every 2 years | Forfeiture 90 days past due after mailed warning; no good standing meanwhile |
| Kentucky | Annual report | June 30, every year | No late fee; administrative dissolution after 60 days to file |
| Limited liability entity tax | April 15, every year | 2% per 30 days for late filing and late payment, 20% cap each, plus interest | |
| Louisiana | Annual report | Anniversary date (month and day), every year | No late fee; loses good standing if late; revoked after 3 years |
| Maine | Annual report | June 1, every year | $50 late fee ($135 total); dissolution after 60 days to file |
| Maryland | Annual report | April 15 (or next Monday), every year | Late penalty $30 to $500 max, plus interest; forfeiture after Sep 30 |
| Massachusetts | Annual report | Anniversary date (month and day), every year | No late fee; loses good standing if late; dissolution after 2 years |
| Michigan | Annual report (annual statement) | February 15, every year | No late fee; loses good standing after 2 years; name becomes available |
| Minnesota | Annual renewal | December 31, every year | No late fee; administrative termination without warning if late |
| Mississippi | Annual report | April 15, every year | No late fee; dissolution after 60 days late + 60 days to file |
| Missouri | No recurring state filing | ||
| Montana | Annual report | April 15, every year | $35 late fee, no interest; dissolution possible 140 days past due |
| Nebraska | Biennial report | April 1 of odd-numbered years, every 2 years | Late fee amount unpublished; dissolved day after June 16 if unfiled |
| Nevada | Annual list & business license | Last day of anniversary month, every year | $175 late penalty; in default at once, charter revoked after about a year |
| New Hampshire | Annual report | April 1, every year | $50 flat late fee ($150 total); dissolution after 2 consecutive unfiled years |
| New Jersey | Annual report | Last day of anniversary month, every year | No late fee; charter voided after 2 consecutive years unfiled |
| New Mexico | No recurring state filing | ||
| New York | Biennial statement | Any day in anniversary month, every 2 years | No late fee; record marked past due, complicates banking/financing |
| Annual filing fee (IT-204-LL) | 15th of 3rd month after tax year end, every year | About 5% per month, capped at 25%; $100 minimum after 60 days, plus interest | |
| North Carolina | Annual report | April 15, every year | No late fee; dissolution grounds at 61 days past due, 60 days to file |
| North Dakota | Annual report | November 15, every year | $50 flat late fee; ceases to exist 6 months past due |
| Ohio | No recurring state filing | ||
| Oklahoma | Annual certificate | Formation anniversary date, every year | No late fee; loses good standing at 60 days; cancelled 3 years after a miss |
| Oregon | Annual report | Formation anniversary date, every year | No late fee; dissolution if unfiled 45 days after state notice |
| Pennsylvania | Annual report | September 30, every year | No late fee; dissolution only for reports due in 2027 or later, 60 days to file |
| Rhode Island | Annual report | Feb 1 to May 1, every year | $25 penalty from June 1; revocation after state notice + 60 days |
| South Carolina | No recurring state filing | ||
| South Dakota | Annual report | 1st day of anniversary month, every year | $55 late fee if 2+ months past due; dissolution possible 60 days late |
| Tennessee | Annual report | 1st of 4th month after fiscal year end, every year | No late fee; dissolution possible 2 months past due, 2-month file |
| Franchise tax (FAE170) | 15th of 4th month after fiscal year end, every year | 5% per 30 days unpaid, capped at 25% ($15 minimum), plus interest | |
| Texas | Franchise tax report | May 15 (or next business day), every year | No penalty below the revenue threshold; unfiled report forfeits business rights |
| Utah | Annual report | Last day of anniversary month, every year | $10 flat late fee; dissolution possible 60 days late after state notice |
| Vermont | Annual report | Within 3 months after fiscal year end, every year | No late fee; articles automatically terminated if unfiled |
| Virginia | Annual registration fee | Last day of formation month, every year | $25 flat penalty; auto-cancelled if unpaid 3 months past due |
| Washington | Annual report | Last day of anniversary month, every year | $25 delinquency fee; dissolution possible 120 days late, 60 days to file |
| West Virginia | Annual report | June 30, every year | $50 flat late fee; dissolution possible 60 days late, 60 days to file |
| Wisconsin | Annual report | End of anniversary quarter, every year | No late fee; dissolution possible 1 year past due, 60 days to file |
| Wyoming | Annual report | 1st day of anniversary month, every year | No late fee; administratively dissolved if 60 days past due |
States without reports
Alabama, Arizona, Missouri, New Mexico, Ohio, and South Carolina have no annual report and no yearly fee for LLCs. An LLC in those states files nothing recurring at all.
Three of them have an exception:
- Alabama ended its annual report. Its Business Privilege Tax is owed only when it comes to more than $100, which depends on the LLC's Alabama net worth, so an LLC that owns property can grow into owing it.
- Arizona asks for an Attestation of Existence only if your LLC files nothing at all for two years.
- New Mexico and South Carolina charge a franchise tax or license fee only to LLCs that choose to be taxed as corporations.
Nothing recurring does not mean nothing ever. A change of registered agent or address still needs its own filing, and an LLC registered in a second state follows that state's calendar too.
What happens if you don't renew your LLC
Three things, in order. How fast depends on the state.
1. A late fee, in about half the states. It runs from $10 to $500, and a few states add interest. The other half charge no late fee at all, so the first thing you feel is the next step.
2. The LLC loses good standing. Most states mark the record past due within about 60 days; a few do it at once. That status shows up whenever a bank, a lender, a buyer, or another state's filing office asks for a certificate of good standing.
3. The state dissolves it. The LLC loses its right to carry on business; the exact effect varies by state. How soon also depends on the state: two months in some, a year or two in others, three years in a few. Most states send a notice first and give you time to file, often 60 days. Some do not.
The table above has each state's own fee and timeline.
An LLC you stopped using still owes the filing
The filing is owed while the LLC exists, not while it earns. An idle LLC owes the same filing and fee as a busy one until you dissolve it. Ignoring the filings does not close an LLC; it only makes closing it cost more, because late fees and missed years add up until you or the state dissolves it.
The rule: if you are done with an LLC, dissolve it. If you are not sure, keep filing.
If you hold LLCs in more than one state
Each LLC follows the calendar of the state it is registered in, and an LLC registered in a second state follows both. Three LLCs in three states can mean three filing names, three due-date rules (a fixed date, an anniversary month, an odd or even year), and three state websites.
Fernway puts every LLC and corporation you own on one calendar, whoever formed it and wherever it is registered, and reminds you before each state's deadline. Get started free or pick a state from the deadlines by state index.
This guide is general information, not tax or legal advice. Check the current form and instructions, or ask a tax professional about your own situation.