Foreign-Owned LLC Annual Report Guide: State-by-State

Many foreign entrepreneurs miss a critical detail after forming their US LLC: the annual report (sometimes called a biennial statement or annual renewal). Missing this filing can result in late fees, loss of good standing, and even administrative dissolution — wiping out all the work invested in forming the company.

Example: Sarah, an entrepreneur from Germany, formed a Delaware LLC to sell goods online. Business boomed. But she missed the Delaware annual report deadline. Months later, when she tried to secure a small business loan, she discovered her LLC had been administratively dissolved. She had to spend significant time and money on reinstatement.

This guide covers every US state's annual report requirements for foreign-owned LLCs.

State-by-State Requirements (2025)

Note: Fees and deadlines change. Always verify with the official state website before filing.

| State | Report Type | Filing Deadline | Fee (USD) | Official Portal | Penalties | | --- | --- | --- | --- | --- | --- | | Alabama | Business Privilege Tax return | March 15 (calendar year) | $0 if tax ≤ $100; otherwise per return | AL SoS | Late fee, potential dissolution | | Alaska | Biennial | January 2 of even-numbered years | $100 | AK Corporations | Late fee, administrative dissolution | | Arizona | None | N/A — no annual report for LLCs | $0 | AZ Corporation Commission | Late fee, potential dissolution | | Arkansas | Annual | May 1 | $150 | AR SoS | Late fee, administrative dissolution | | California | Biennial | Last day of formation anniversary month | $20 | CA SoS | Late fee, suspension | | Colorado | Annual | Anniversary of formation | $25 | CO SoS | Late fee, administrative dissolution | | Connecticut | Annual | January 1 – March 31 | $80 | CT SoS | Late fee, administrative dissolution | | Delaware | Annual tax (no report) | June 1 | $400 flat | DE Division of Corporations | Late fee, loss of good standing | | Florida | Annual | May 1 | $138.75 | FL Division of Corporations | Late fee, administrative dissolution | | Georgia | Annual | April 1 | $50 | GA SoS | Late fee, administrative dissolution | | Hawaii | Annual | Anniversary of formation | $15 | HI DCCA | Late fee, administrative dissolution | | Idaho | Annual | End of formation anniversary month | $0–$30 | ID SoS | Late fee, administrative dissolution | | Illinois | Annual | Before first day of anniversary month | $75 | IL SoS | Late fee, administrative dissolution | | Indiana | Biennial | End of anniversary month (even years) | $50 | IN SoS | Late fee, administrative dissolution | | Iowa | Biennial | April 1 of odd-numbered years | $30 | IA SoS | Late fee, administrative dissolution | | Kansas | Annual | Anniversary of formation | $50 | KS SoS | Late fee, administrative dissolution | | Kentucky | Annual | End of June | $15 | KY SoS | Late fee, administrative dissolution | | Louisiana | Annual | Anniversary of formation | $30 | LA SoS | Late fee, administrative dissolution | | Maine | Annual | June 1 | $85 | ME SoS | Late fee, administrative dissolution | | Maryland | Annual | April 15 | $300 | MD DAT | Late fee, administrative dissolution | | Massachusetts | Annual | Anniversary of formation | $500 | MA SoS | Late fee, administrative dissolution | | Michigan | Annual | February 15 | $25 | MI LARA | Late fee, administrative dissolution | | Minnesota | Annual | December 31 | $0 | MN SoS | Administrative dissolution | | Mississippi | Annual | April 15 | $0 | MS SoS | Administrative dissolution | | Missouri | None | N/A — no annual report for LLCs | $0 | MO SoS | Administrative dissolution | | Montana | Annual | April 15 | $20 | MT SoS | Late fee, administrative dissolution | | Nebraska | Biennial | April 1 of odd-numbered years | $13 | NE SoS | Late fee, administrative dissolution | | Nevada | Annual | Last day of formation anniversary month | $150 | NV SoS | Late fee, administrative dissolution | | New Hampshire | Annual | April 1 | $100 | NH SoS | Late fee, administrative dissolution | | New Jersey | Annual | End of formation anniversary month | $75 | NJ Treasury | Late fee, administrative dissolution | | New Mexico | None | N/A — no annual report for LLCs | $0 | NM SoS | Late fee, administrative dissolution | | New York | Biennial | Formation anniversary month every two years | $9 | NY DoS | Late fee, administrative dissolution | | North Carolina | Annual | April 15 | $200 | NC SoS | Late fee, administrative dissolution | | North Dakota | Annual | November 15 | $50 | ND SoS | Late fee, administrative dissolution | | Ohio | N/A | N/A — no annual report required | N/A | OH SoS | N/A | | Oklahoma | Annual | Anniversary of formation | $25 | OK SoS | Late fee, administrative dissolution | | Oregon | Annual | Anniversary of formation | $100 | OR SoS | Late fee, administrative dissolution | | Pennsylvania | Annual | September 30 | $7 | PA DoS | Late fee, administrative dissolution | | Rhode Island | Annual | February 1 – May 1 | $50 | RI SoS | Late fee, administrative dissolution | | South Carolina | None (unless taxed as a corporation) | N/A | $0 | SC SoS | Late fee, administrative dissolution | | South Dakota | Annual | Anniversary of formation | $50 | SD SoS | Late fee, administrative dissolution | | Tennessee | Annual | Anniversary of formation | $300 minimum | TN SoS | Late fee, administrative dissolution | | Texas | Annual (Public Information Report) | May 15 | $0 | TX SoS | Administrative dissolution | | Utah | Annual | Anniversary of formation | $18 | UT Commerce | Late fee, administrative dissolution | | Vermont | Annual | Anniversary of formation | $35 | VT SoS | Late fee, administrative dissolution | | Virginia | Annual | Last day of formation anniversary month | $50 | VA SCC | Late fee, administrative dissolution | | Washington | Annual | Anniversary of formation | $70 | WA SoS | Late fee, administrative dissolution | | West Virginia | Annual | July 1 | $25 | WV SoS | Late fee, administrative dissolution | | Wisconsin | Annual | End of formation anniversary quarter | $25 | WI DFI | Late fee, administrative dissolution | | Wyoming | Annual | First day of formation anniversary month | $60 minimum | WY SoS | Late fee, administrative dissolution |