Annual Report Filing for U.S. LLCs and Corporations

The short answer

An annual report is a state filing that confirms the company still exists and keeps its public records accurate. It is separate from any tax return.
Florida: between January 1 and May 1, $138.75 for an LLC, with a $400 late fee after May 1.
Delaware LLCs file no annual report but pay an annual tax by June 1: $300 for 2025, $400 from the 2026 tax year. Delaware corporations file by March 1.
Wyoming LLCs file by the first day of their anniversary month, with a license fee of $60 or two-tenths of one mill on Wyoming assets, whichever is greater.
A company that keeps missing state filings can be administratively dissolved.

Table of contents

What an annual report is
Deadlines and fees in four states
Two things worth knowing
What happens if you miss it
A tax return does not replace it
Common mistakes
If you are closing the company
How MyUSAService helps
Frequently asked questions

The state that gave your company its limited liability expects a regular confirmation in return: that the company still exists and that its details are up to date. That confirmation is the annual report. States also call it a statement of information, a periodic report or an annual registration. The name changes, the obligation does not.

This guide explains what an annual report is, how deadlines and fees differ in the states most used by founders abroad, and what happens if you miss it.

What an annual report is

An annual report is a filing with the state, usually with the Secretary of State, that keeps public records accurate. It typically asks for:

The company’s name and principal address.
The registered agent and registered office.
The managers or members of an LLC, or the directors and officers of a corporation, in the states that ask for them.

Every state sets its own form, deadline and fee, and rules differ between LLCs and corporations in the same state.

Deadlines and fees in four states

State	Who files	Deadline	Fee
Florida	LLCs and corporations	January 1 to May 1	$138.75 for an LLC, $150 for a corporation
Delaware	Corporations	March 1, with franchise tax	Depends on the tax computed
Delaware	LLCs, annual tax only	June 1	$300 for 2025, $400 from 2026
Wyoming	LLCs and corporations	First day of the anniversary month	$60 or $0.0002 per dollar of Wyoming assets, whichever is greater
California	LLCs, annual tax	15th day of the 4th month of the tax year	$800

Where the table is silent, the state’s official site has the answer. Other states have their own dates.

Two things worth knowing

Delaware LLCs do not file an annual report. They pay a flat annual tax by June 1, for the previous year. House Bill 400 raised the amount from $300 to $400 from the 2026 tax year, so the first $400 payment is due June 1, 2027.

Wyoming ties the deadline to your formation month. An LLC formed in June files by June 1 of each following year. The report certifies the assets the company holds in Wyoming, and an LLC with none pays the $60 minimum.

What happens if you miss it

Late fees. Florida adds a $400 late fee to any annual report filed after May 1.
Loss of good standing. Banks, platforms and business partners can ask for proof that the company is in good standing.
Administrative dissolution. In Florida, companies that have not filed by the third Friday in September face administrative dissolution. Other states can also dissolve companies that stay delinquent.
Reinstatement. A dissolved company can often be reinstated, but the process is slower and costs more than filing on time.

A tax return does not replace it

The IRS and the state are different authorities, and each filing has a different purpose. A perfect federal return does not satisfy the state’s annual report, and a filed annual report does not satisfy the IRS. A company can be current with one and behind with the other. Our guide to annual compliance requirements puts both calendars side by side.

Common mistakes

Assuming the deadline is the end of the year. Many states tie it to an anniversary month or a fixed date.
Forgetting other states. A company registered to do business in another state usually has to file there too.
Wrong agent or address details. Mismatches can get a filing rejected. Keep your registered agent details current.
Skipping because nothing changed. Many states still require the filing when nothing changed.
Mixing entity rules. A Delaware LLC and a Delaware corporation follow different rules.

If you are closing the company

Stopping activity does not stop annual reports and taxes. Dissolve the company formally: see our guide to closing a U.S. LLC or corporation.

How MyUSAService helps

MyUSAService prepares and files annual reports and pays the state fee as part of the service. The price depends on the state. The yearly renewal of a single-member LLC also includes the state fee, the registered agent and the Form 5472 filing. See the annual report page for current prices, dated September 2026.

Frequently asked questions

When is the Florida annual report due?

Between January 1 and May 1. A $400 late fee applies to reports filed after May 1.

Does a Delaware LLC file an annual report?

No. It pays an annual tax by June 1: $300 for 2025 and $400 from the 2026 tax year.

What is the annual report fee in Wyoming?

The greater of $60 or two-tenths of one mill on the dollar of the company’s Wyoming assets. Most small LLCs pay $60.

Is an annual report the same as a tax return?

No. The annual report goes to the state and keeps the company in good standing. Tax returns go to the IRS, or to the state tax agency.

What happens if I never file the annual report?

Late fees, loss of good standing and, in the end, administrative dissolution by the state.

Want to file your annual report without mistakes?

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Sources

First published January 5, 2026. This article is general information, not tax advice for your situation. Annual report filing | Book a free call