Iowa biennial report: due date, fee, and late penalty

April 1 of odd-numbered years, every 2 years. Due April 1 of every odd-numbered year, the same date for every LLC regardless of formation date. The filing window opens January 1. First due in the first odd-numbered year following the year of formation - an LLC formed in an odd year does not file that year.

$30 online; $45 on paper.

No late fee; dissolution after 60 days late + 60 days to file. No monetary late fee. The LLC becomes delinquent once the report is more than 60 days past due; the state then serves notice and dissolves the LLC only if it has not filed within a further 60 days.

April 1 (even years), every 2 years. Due April 1 of every even-numbered year for for-profit corporations, the same date regardless of incorporation date; the filing window opens January 1. First report due in the first even-numbered year following the year of incorporation - a corporation formed in an even year does not file that year and first files two years later.

$60 whether you file online or on paper (nonprofit corporations file in odd-numbered years at no charge).

No late fee; dissolution if 60+ days past due, 60 days to file. Iowa charges no late fee. It cannot start dissolving the corporation until the report is more than 60 days past due, and you then have 60 days from its notice to file.

Iowa's recurring filing for LLCs, due every 2 years instead of annually. It is due by April 1 of each odd-numbered year, the filing window opens January 1, and it costs $30 online or $45 on paper.