Key takeaways
- Annual report deadlines and fees vary widely: WY ($60), DE ($300 franchise tax), CA ($20 biennial Statement of Information + $800 annual franchise tax), NY ($9 every 2 years).
- Missing the deadline triggers late fees, loss of good standing, and eventually administrative dissolution.
- A virtual business address keeps state secretary of state notices flowing; a stale address is the most common reason an LLC misses an annual report.
Before you start
- Confirm your LLC's anniversary date or annual report due date in the state Secretary of State record.
- Set a reminder for the deadline; most states do not send reminders, and missing it can cascade into multi-year penalties.
Who this is for
- LLC owners managing annual report compliance across one or more states.
- Operators with a multi-state LLC structure tracking multiple deadlines.
Yes, a virtual business address can be used for LLC annual report filings in all 50 states. The only requirement is that the address be a real, deliverable street address (not a PO box) that matches the principal business address on file with the secretary of state. The annual report is the state's mechanism for confirming that the LLC is still active and that the address, members, and registered agent on file are current. Filing on time keeps the LLC in good standing; missing the deadline triggers late penalties, administrative dissolution, and frozen bank accounts in that order.
This guide covers what an annual report is, the 50-state deadline matrix, how a virtual address simplifies compliance for multi-state and remote operators, and the specific cases where the address question gets messy (California's $800 franchise tax, Delaware's no-annual-report rule, New York's biennial cycle, Texas's franchise-tax-only path).
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What an annual report is, and what happens when you skip it
An annual report is a short filing the LLC submits to the secretary of state once a year (or biennially in some states) confirming the entity's basic information. The report typically includes the LLC name, principal business address, registered agent name and address, a list of members or managers, and the filing fee. Most states accept online filing through the secretary of state's portal, and the entire process takes about 10 minutes if the information has not changed.
Missing the annual report deadline starts a cascade. First, the state assesses a late fee (commonly in the $25-400 range depending on the state; Florida charges a non-waivable $400, the highest among major states). Second, after a grace period that varies widely by state, the state marks the LLC as 'not in good standing.' Third, after further delinquency, the state administratively dissolves the LLC. Once dissolved, the LLC loses its liability shield, some banks freeze the business account on the next compliance check or KYC review, and reinstatement requires a separate filing plus all back fees plus a reinstatement fee. The LLC-not-in-good-standing reinstate guide covers the recovery process in detail.
Why a virtual address simplifies annual report compliance
- The address on the annual report stays consistent year over year, even if the founder moves or travels.
- Notices from the secretary of state arrive at a monitored mailbox and are typically scanned to a digital inbox, rather than a physical box that may go unchecked when the owner is traveling or has moved.
- The same address ties together the formation paperwork, the EIN, the bank account, the operating agreement, and the annual report. Banks during onboarding and KYC reviews, and the IRS during certain audits or correspondence, may flag inconsistencies between these records.
- Multi-state operators can keep one consistent virtual address for all states' annual reports, simplifying the compliance calendar to a single mailbox.
- If the founder changes physical home addresses, the LLC's official address does not have to change, which prevents the annual report from triggering a separate Form 8822-B with the IRS.
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50-state annual report matrix
The matrix below groups states by filing pattern. State fees and deadlines change; verify the current rule on the secretary of state's website before filing. The deadlines listed are the most common LLC pattern; some states use different rules for foreign LLCs or LLCs with elected tax classifications.
| State | Annual report fee | Deadline pattern |
|---|---|---|
| Alabama | $10 + business privilege tax | April 15 |
| Alaska | $100 | January 2 every 2 years |
| Arizona | $0 (no annual report for LLCs) | Not required |
| Arkansas | $150 | May 1 |
| California | $20 Statement of Information biennial + $800 franchise tax annual | SOI: every 2 years; franchise tax: April 15 for established LLCs (first-year LLCs follow a separate schedule — 15th day of the 4th month from formation) |
| Colorado | $10 | 5 months around formation anniversary |
| Connecticut | $80 | Anniversary month |
| Delaware | $300 franchise tax (no separate report) | June 1 |
| DC | $300 biennial | April 1 every 2 years |
| Florida | $138.75 | May 1 |
| Georgia | $50 | April 1 |
| Hawaii | $15 | Quarter of formation anniversary |
| Idaho | $0 | Anniversary month |
| Illinois | $75 | Anniversary month |
| Indiana | $32 biennial | Anniversary month every 2 years |
| Iowa | $30 online / $45 mail biennial | April 1 every 2 years (odd years) |
| Kansas | $50 | April 15 |
| Kentucky | $15 | June 30 |
| Louisiana | $35 | Anniversary date |
| Maine | $85 | June 1 |
| Maryland | $300 personal property return | April 15 |
| Massachusetts | $500 | Anniversary date |
| Michigan | $25 | February 15 |
| Minnesota | $0 | December 31 |
| Mississippi | $0 | April 15 |
| Missouri | $0 (no annual report for LLCs) | Not required |
| Montana | $20 | April 15 |
| Nebraska | $10 biennial | April 1 every 2 years (odd years) |
| Nevada | $150 + $200 list of officers | Anniversary month |
| New Hampshire | $100 | April 1 |
| New Jersey | $75 | Anniversary month |
| New Mexico | $0 (no annual report for LLCs) | Not required |
| New York | $9 biennial | Anniversary month every 2 years |
| North Carolina | $200 | April 15 |
| North Dakota | $50 | November 15 |
| Ohio | $0 (no annual report for LLCs) | Not required |
| Oklahoma | $25 | Anniversary date |
| Oregon | $100 | Anniversary date |
| Pennsylvania | $7 | Annual, between Jan 1 and Sep 30 (Act 122 of 2022, effective 2025) |
| Rhode Island | $50 | Between Sep 1 and Nov 1 |
| South Carolina | $0 | Not required for most LLCs |
| South Dakota | $50 | Anniversary month |
| Tennessee | $300 minimum | 1st day of 4th month after fiscal year |
| Texas | $0 report + franchise tax filing | May 15 |
| Utah | $18 | Anniversary month |
| Vermont | $35 | Within 2.5 months of fiscal year end |
| Virginia | $50 | Anniversary month |
| Washington | $60 | Anniversary month |
| West Virginia | $25 | July 1 |
| Wisconsin | $25 | Quarter of formation anniversary |
| Wyoming | $60 minimum | 1st day of formation month |
Verify the current fee and deadline with each state's secretary of state before filing. Numbers are the standard LLC pattern as of 2026; foreign LLCs and tax-elected LLCs may have different rules.
California's $800 franchise tax is separate from the SOI
California LLCs file two things: the Statement of Information (SOI) every 2 years for $20, and the $800 minimum franchise tax annually with the Franchise Tax Board. Missing the SOI puts the LLC at risk of suspension; missing the franchise tax accrues penalties and interest. Both have to be tracked separately.
States with no annual report requirement
Five states do not require LLCs to file an annual report: Arizona, Missouri, New Mexico, Ohio, and South Carolina (in most cases). This sounds like a compliance shortcut, but each of these states still requires the LLC to maintain a registered agent with a valid in-state address, and tax filings still apply. The 'no annual report' status only removes the secretary of state filing, not the broader compliance stack.
For LLCs formed in these states with operations elsewhere, foreign qualification in the operating state usually triggers a separate annual report there. The foreign-qualification multi-state guide covers when foreign qualification creates additional annual report obligations.
Special cases: Delaware, New York, Texas, Pennsylvania
- Delaware: No traditional annual report for LLCs. Instead, a $300 annual franchise tax is due June 1. C-corps file an annual report with detailed share structure. The $300 LLC franchise tax is separate from the $90 formation fee and the $50 registered agent fee.
- New York: Biennial Statement of Information ($9), due in the formation anniversary month every 2 years. NYC LLCs also have the publication requirement for new formations and a separate biennial filing structure.
- Texas: No formal annual report for LLCs, but the Texas Comptroller's franchise tax filing (May 15 each year) is required even for LLCs below the no-tax threshold. The Public Information Report is filed with the franchise tax filing and serves as the annual update.
- Pennsylvania: Annual report requirement effective 2025 under Act 122 of 2022. LLCs file a $7 annual report between January 1 and September 30 each year. The state replaced the prior decennial filing system; 2025 and 2026 reports are in a grace period with no dissolution penalty, and full enforcement begins with reports due in 2027.
Registered agent vs business address on the annual report
The annual report typically asks for two addresses: the principal business address and the registered agent address. These can be the same or different. The principal business address is where the LLC actually operates (or its commercial substitute, like a virtual address). The registered agent address is where service of process and state correspondence are delivered.
A virtual business address is acceptable for the principal business address in all 50 states. A virtual address is sometimes acceptable for the registered agent role too, but only if the address is staffed during business hours to accept service of process; many virtual office providers explicitly do not offer registered agent service, so most LLCs use a separate registered agent service ($50-150/year) and use the virtual address only for the business address. The registered-agent-vs-business-address guide covers the distinction.
A 4-step compliance workflow with a virtual address
- 1Map every state where the LLC is registered (formation state plus any foreign-qualified states). Each state has its own annual report deadline.
- 2Pick a single virtual business address that goes on every annual report. Keep this address consistent across the EIN, the operating agreement, the bank account, and every state filing to maintain the IRS and bank consistency check.
- 3Set calendar reminders 60 and 30 days before each state's deadline. Most secretary of state portals send email reminders too, and a virtual address with mail-scan service captures any paper notices that arrive at the registered agent or business address.
- 4File online through each state's portal. Save the confirmation as a PDF in a compliance folder. Most filings produce a stamped copy that proves the filing for bank or investor verification.
Common mistakes that trigger 'not in good standing'
- Missing the deadline because mail went to an unmonitored home address. State reminders go to the address on file. A virtual address with daily scan service catches every notice; a physical mailbox checked weekly does not.
- Filing the federal Form 8822-B but forgetting the state annual report. Updating the IRS does not update the secretary of state. The address change has to be filed in both places.
- Confusing annual report with the BOI report. The BOI report is a separate federal filing under the Corporate Transparency Act, filed with FinCEN. As of the FinCEN interim final rule effective March 26, 2025, entities formed in the United States are generally exempt from BOI reporting; the requirement now applies only to foreign-formed entities registered to do business in the US. The two filings are separate from the state annual report. The BOI-report-virtual-address-llc guide covers the federal side.
- Letting an LLC in a state with no annual report (Arizona, Missouri, New Mexico, Ohio, South Carolina) drift on tax filings. No annual report does not mean no compliance; tax and registered agent obligations remain.
- Using a PO box instead of a real street address. Most states reject PO boxes for the principal business address on the annual report. A virtual address with a real street and suite number passes; a PO box does not.
How save office fits the multi-state compliance workflow
save office operates seven real commercial street addresses across New York, Washington DC, San Francisco, Wilmington Delaware, Cheyenne Wyoming, Tampa Florida, and Los Angeles. Each address is a deliverable street address with a suite number that satisfies the principal business address requirement on every state's annual report. Mail-scan service captures every notice from the secretary of state, the IRS, and any state tax agency, and turns each into a digital PDF in the founder's mailbox within 24 hours.
For founders with multi-state LLCs, picking a single save office address as the principal business address simplifies the compliance calendar to one mailbox. The 24-hour activation window means the address can update before the next annual report cycle. The companion guides on keeping a certificate of good standing and changing your LLC business address cover the upstream and downstream of the annual report flow.
Frequently Asked Questions
