Last Updated: February 16, 2024, 12:56 pm by TRUiC Team

Annual Corporation Filing

Keeping up with your state’s annual, biennial, or decennial corporation filing requirements is an essential part of continuing to operate “legitimately” as a business within the US.

This is because not doing so can mean that your corporation:

  • Faces fines
  • Loses its “good standing”
  • Becomes dissolved

This guide breaks down everything you need to know about your corporation’s annual report filing requirements, and shows the basic requirements for each US state.

Learn what annual corporation filing is and what the filing deadlines are for each state.

Annual Corporation Filing Requirements

Corporations need to comply with certain annual corporation filing requirements in order to stay legitimate and maintain their incorporated status. This is also the case with LLCs and nonprofits.

Annual filing requirements can vary significantly from state to state, but there are a few general rules that most corporations in the US have to comply with.

The majority of states require that corporations file annual reports with their Secretary of State. It is also worth noting that the information required is not always commensurate with the information provided.

Even though most privately traded corporations’ annual reports extensively detail financial information that shareholders will need to determine the financial health of the company, actual state corporation filing requirements are often significantly more scarce.

For example, they may require:

  • Registered agent updates
  • Contact information
  • The names and addresses of all directors and officers

Publicly traded companies are subject to increased scrutiny from the Securities Exchange Commission (SEC) and must meet more filing-related regulations. 

Additional reports that corporations may need to file on an annual or biannual basis include:

  • Filing related to excise taxes
  • Filing related to proof of insurance: This may include unemployment insurance, workers’ compensation insurance, or disability insurance
  • Filings related to intellectual property rights: These include copyright, trademarks, and patents — all of which have different requirements

Corporations may also be required to file records that prove their meeting minutes. Even though most states do require that corporations keep records of these meetings, they seldom require that they have to file them.

This is important as keeping official records of shareholder meetings can allow you to easily settle any internal disputes that may arise in the future and can also serve as proof that they were conducted in a way that complies with state law in order to stay legally valid. 

Business owners that operate in more than one state should know that they will need to comply with each state’s filing requirements.

Annual Report Filing Deadlines by State

The filing deadlines for corporations can vary significantly from state to state. For business owners operating in more than one state, keeping track of these can be quite difficult.

Most states require annual reports, while others require biennial or decennial reports. 

We have compiled a list of each state’s required reports and associated deadlines below. Keep in mind that these deadlines mainly relate to domestic corporations.

Alabama 

  • Type of report: Business Privilege Tax Form
  • Due date: March 15

Alaska

  • Type of report: Biennial Report
  • Due date: January 2

Arizona

  • Type of report: Annual Report
  • Due date: Before your corporation’s registration anniversary date

Arkansas 

  • Type of report: Annual Franchise Tax Report
  • Due date: May 1 

California 

  • Type of report: Statement of Information
  • Due date: Before the last day of your corporation’s registration anniversary month. 

Colorado

  • Type of report: Periodic Report
  • Due date: Needs to be filed annually before the last day of your corporation’s anniversary month. 

Connecticut 

  • Type of report: Annual Report
  • Due date: Before your corporation’s registration anniversary date. 

Delaware

  • Type of report: Annual Franchise Tax Report
  • Due date: March 1

Florida 

  • Type of report: Annual Report
  • Due date: May 1

Georgia

  • Type of report: Annual Registration
  • Due date: April 1

Hawaii 

  • Type of report: Annual Report
  • Due date: Within the quarter that contains your corporation’s registration anniversary date

Idaho

  • Type of report: Annual Report
  • Due date: Before the last day of your corporation’s registration anniversary month

Illinois 

  • Type of report: Annual Report
  • Due date: Before the first day of your corporation’s registration anniversary month

Indiana

  • Type of report: Business Entity Report
  • Due date: Biennially before the end of your corporation’s registration anniversary month

Iowa

  • Type of report: Biennial Report
  • Due date: April 1 in even-numbered years

Kansas

  • Type of report: Annual Report
  • Due date: Before the 15th day of the fourth month following the end of your corporation’s fiscal year. 

Kentucky 

  • Type of report: Annual Report
  • Due date: June 30

Louisiana

  • Type of report: Annual Report
  • Due date: Before your corporation’s registration anniversary date.

Maine 

  • Type of report: Annual Report
  • Due date: June 1

Maryland 

  • Type of report: Annual Report
  • Due date: April 15

Massachusetts

  • Type of report: Annual Report
  • Due date: Within two and a half months following the end of your corporation’s fiscal year

Michigan

  • Type of report: Annual Report
  • Due date: May 15

Minnesota

  • Type of report: Annual Renewal 
  • Due date: December 31

Mississippi

  • Type of report: Annual Report
  • Due date: April 15

Missouri

  • Type of report: Annual Report
  • Due date: Within three months of your corporation’s anniversary registration date.

Montana

  • Type of report: Annual Report
  • Due date: April 15

Nebraska

  • Type of report: Biennial Occupation Tax Report
  • Due date: Before March 1 in even-numbered years.

Nevada

  • Type of report: Annual List
  • Due date: Annually before the end of your corporation’s registration anniversary month. 

New Hampshire

  • Type of report: Annual Report
  • Due date: April 1

New Jersey

  • Type of report: Annual Report
  • Due date: Before the end of your corporation’s registration anniversary month

New Mexico

  • Type of report: Biennial Report
  • Due date: Before the 15th day of the fourth month following the end of your fiscal year

New York

  • Type of report: Biennial Statement
  • Due date: Before the end of your corporation’s registration anniversary month

North Carolina

  • Type of report: Annual Report
  • Due date: Before the 15th day of the fourth month following the end of your fiscal year.

North Dakota

  • Type of report: Annual Report
  • Due date: August 1

Ohio

  • Type of report: Domestic and Foreign corporations in Ohio do not need to file annual reports
  • Due date: N/A

Oklahoma

  • Type of report: No annual report requirement for domestic corporations. Foreign corporations must file Annual Certificates by their registration anniversary date.
  • Due date: N/A

Oregon

  • Type of report: Annual Report
  • Due date: Before your corporation’s registration anniversary date

Pennsylvania

  • Type of report: Decennial Report
  • Due date: By December 31 on years ending with the number “1” (e.g., 2031, 2041. etc.) IF the corporation has not made any new or amended filings within that 10-year period

Rhode Island

  • Type of report: Annual Report
  • Due date: March 1

South Carolina

  • Type of report: No annual report requirement for domestic and foreign corporations in South Carolina
  • Due date: N/A

South Dakota

  • Type of report: Annual Report
  • Due date: Before the first day of your corporation’s registration anniversary month

Tennessee

  • Type of report: Annual Report
  • Due date: Before the first day of the fourth month following the end of your fiscal year

Texas

  • Type of report: Public Information Report
  • Due date: May 15

Utah

  • Type of report: Annual Renewal
  • Due date: Before the last day of your corporation’s registration anniversary month

Vermont

  • Type of report: Annual Report
  • Due date: Within two and a half months following the end of your corporation's fiscal year.

Virginia

  • Type of report: Annual Report
  • Due date: Before the end of your corporation’s registration anniversary month

Washington

  • Type of report: Annual Report
  • Due date: Before the end of your corporation’s registration anniversary month

Washington D.C.

  • Type of report: Biennial Report
  • Due date: April 1

West Virginia

  • Type of report: Annual Report
  • Due date: July 1

Wisconsin

  • Type of report: Annual Report
  • Due date: Before the end of your corporation’s registration anniversary quarter

Wyoming

  • Type of report: Annual Report
  • Due date: Before the first day of your corporation’s registration anniversary month

What Happens if I Fail to File My Reports Correctly?

Failing to comply with your state’s corporation filing requirements can have severe consequences for your business, and — if continued for a prolonged period of time — may even lead to your business being entirely dissolved. 

Generally speaking, both S and C corporations do need to file annual reports; however, this is subject to their state’s laws (some states do not require annual report filings). 

The consequences of not complying with your corporation’s annual filing requirements include:

  • Having to pay a fine within a specific time period. This is in addition to the fees you will have to pay when filing your annual report.
  • If you fail to pay your imposed fine, your business may lose its “good standing.” This means you may be unable to open a business bank account, register as a Foreign corporation, or file certain legal proceedings. 

If a corporation that loses its “good standing” continues to not file its requested reports, it will be officially dissolved. This can give rise to significant complications in relation to the ownership of a company and make it significantly more difficult to attract customers as you will not be able to conduct business under your branded company name

Frequently Asked Questions

Annual reports are reports that allow incorporated entities to provide the public (e.g., investors, shareholders, etc.) and the relevant government bodies involved with the necessary information required in order to be able to locate and get in contact with them if necessary. 

Depending on the state in question, annual reports can be known as Statements of Information, annual registrations, or periodic reports.

The simplest way to officially dissolve your corporation is to file your Articles of Dissolution. 

Even though a corporation can dissolve on its own if it continuously fails to file its annual reports correctly, this is generally not the best way to go about dissolving your company. This is because it will still technically exist in law as a separate business entity. 

The exact forms required will vary depending on your state, but they generally require the following information:

  • The name of your corporation
  • The dissolution authorization date
  • The date that you wish your dissolution to become effective (this could be immediate)
  • The signatures of your corporation’s representatives. 

The information required in your annual report will vary significantly depending on your state of registration. Having said that, there is statutory law that requires a minimum amount of information to be included in a corporation’s annual report.

This includes:

  • The corporation’s legal name
  • The corporation’s main office address 
  • The corporation’s registered agent information
  • The names and addresses of the corporation’s directors and officers

Yes. Just like nonprofit organizations and LLCs, the personal assets of the shareholders of a corporation are protected under US law. 

This is because a corporation is considered to be a separate business entity to its shareholders, and so it can individually generate profit, become legally liable, and continue perpetually regardless of the fate of its shareholders.