Pennsylvania LLC Annual Report Address: The Registered Office and Principal Office Lines

What 15 Pa.C.S. 146 says about each address

The annual report rule is 15 Pa.C.S. 146. It sits in the general chapter of Title 15, so the same section covers LLCs, corporations, limited partnerships and registered foreign associations. We read the FindLaw compilation of Title 15, marked last updated January 1, 2026. The official Pennsylvania General Assembly site did not respond to us on October 17, 2026. Section 146(a) says the annual report must state six things:

1. 1“its name and jurisdiction of formation”
2. 2“subject to section 109 (relating to name of commercial registered office provider in lieu of registered address), the address of its registered office, if any, including street and number, if any, in this Commonwealth”
3. 3“the name of at least one governor”
4. 4“the names and titles of the persons who are its principal officers, if any, as determined by its governors”
5. 5“the address of its principal office, including street and number, if any, wherever located”
6. 6“its entity number or similar identifier issued by the department”

Paragraph (2) limits the registered office to “this Commonwealth.” Paragraph (5) lets the principal office be “wherever located.” Title 15 also defines “principal office.” Section 102 says a principal office is “The principal executive office of an association, whether or not the office is located in this Commonwealth.”

Section 146(b) adds a timing rule: “Information in an annual report must be current as of the date the report is delivered to the department for filing.” The Department’s FAQ says the information “should not be for the prior calendar year.”

We counted the address blanks on form DSCB:15-146

We downloaded the paper Annual Report form (DSCB:15-146, dated 1/1/2025) from pa.gov on October 17, 2026. We extracted its text with a script and counted the numbered items on the form page. Then we counted the items whose text names an address or the principal office.

The form has nine numbered items. Four of them are address items: item 4 (current registered office), item 5 (change of registered office), item 6 (current principal office) and item 7 (change of principal office). Those four items hold six blanks. Four are street address blocks, each with “Number and street,” City, State, Zip and County boxes. Two are “c/o” lines for a Commercial Registered Office Provider and county.

The form has no separate mailing address item. The only other address on the form is the return block at the top, where you say where the filed document should be sent. The instructions say “Any email or mailing addresses provided on this form will become part of the filed document and therefore public record.”

The Department’s step-by-step guide for filing online has 15 steps. Two of them ask you to review a postal address. Step 8 says “Review the current registered office address or commercial registered office provider information.” Step 9 says “Review the current principal office address information.” The guide marks both steps as mandatory.

Registered office vs principal office on the Pennsylvania form

Each row asks one question about both lines. The answers come from the form, its instructions, Title 15 or a Department of State page. If a source is silent, the cell says so.

Can the principal office be a P.O. Box or a virtual address?

A P.O. Box alone will not work on either line. The form instructions say “An actual street or rural route box number must be used as an address.” The rule comes from 15 Pa.C.S. 135(c)(1). That section says the address requirement “shall be construed to require the submission of an actual street address or rural route box number, and the department shall refuse to receive or file any document that sets forth only a post office box address.” The instructions repeat their refusal sentence three times, once each for items 5, 6 and 7.

Virtual addresses are a different question. We searched the Department’s annual reports page, the annual report form, the update form, the online filing guide, the Department’s one-page summary, and 15 Pa.C.S. 102, 135 and 146. None of them uses the words “virtual,” “mail forwarding,” “mail drop,” “mailbox” or “CMRA.” So these sources do not approve or reject a virtual address by name.

What the sources do say is what the principal office is. Section 102 calls it “The principal executive office of an association.” The form instructions call it the place “where the association performs its primary executive functions.” The sources we read do not say whether an address that receives and forwards mail can be that place. If you run the company from more than one place, ask a Pennsylvania attorney which one is your principal office.

The registered office line follows its own rule. It must be a Pennsylvania street address, or the name of a Commercial Registered Office Provider. save office does not offer registered agent or registered office service.

Our free address checker shows the USPS classification of a street address as Commercial, Residential or Unknown, and whether USPS data flags it as a commercial mail receiving agency (CMRA). The checker also shows a vacancy flag. The checker does not test for P.O. Boxes. Our guide on how to tell if an address is a PO Box covers that question.

Our Silicon Valley and Los Angeles pages describe the business addresses save office offers.

Florida splits its annual report addresses differently. Its LLC annual report has a principal office street address and a separate mailing address, and Sunbiz accepts a P.O. Box only in the mailing field. Our guide to the Sunbiz principal address and mailing address covers that rule. The Pennsylvania form we counted has no separate mailing address item.

Pennsylvania annual report fee, deadline and what happens if you miss it

The Department of State says the fee is $7 for business corporations, LLCs, limited partnerships and limited liability general partnerships. There is no fee for nonprofit corporations, or for limited partnerships or LLCs with a not-for-profit purpose. The Department warns that many third parties charge $100 to $200 for a filing that costs $7 when made directly with the Department.

The first report is due the year after you form or register. The Department’s FAQ says “A company’s first annual report is due the year following its formation in Pennsylvania or its initial foreign registration.”

The Department says Act 122 “requires that the Department provide associations with a transition period before imposing any dissolution/termination/cancellation for failure to file Annual Reports.” Its page also says: “Beginning with Annual Reports due in 2027, associations that fail to file annual reports in the 2027 calendar year will be subject to administrative dissolution/termination/cancellation six months after the due date of the Annual Report.” While an association is administratively dissolved, terminated or cancelled, the Department says its name is made available to any other filing association.

Domestic and foreign companies recover in different ways. The Department says a domestic entity can apply for reinstatement “with no limitation on the period of time.” A foreign association “may not cure retroactively by reinstating, but instead must reregister by submitting a new Foreign Registration Statement.”

How to change your Pennsylvania annual report address

If this year’s report is not filed yet, change the address on the annual report itself. Item 5 is for a new registered office. Item 7 is for a new principal office. Under 15 Pa.C.S. 146(e), a new registered office on the report changes the registered office on record when the report is filed.

If this year’s report is already filed, use the Annual Report Update (Change in Information), form DSCB:15-146(f). The Department says “There is no fee for the Annual Report Update (Change in Information).” The update form can change only four things: the registered office, the principal office, governors and principal officers. Its instructions also say “Annual reports may only be updated in the calendar year they were filed.” Online, the Department says the filer “must have access or must request access to the entity using the PIN process” to file an update.

Is the address on a Pennsylvania annual report public?

Yes, according to the Department. Its FAQ says “the information contained in the annual report will be displayed for each association on the Department’s public website at file.dos.pa.gov/search/business.” The search also shows whether the association is compliant with annual reporting. We did not open individual record pages, so we did not confirm which address fields each record shows.

Plan as if both addresses you file can be seen by anyone who searches your company name. Our guide on whether LLC ownership becomes public record explains what state records usually show. For the question across all states, see our guide on whether an LLC needs a physical address.