The report goes to the office that keeps the public company list. In most states that is the Secretary of State. Michigan uses the Corporations Division at the Department of Licensing and Regulatory Affairs, often called LARA. Florida uses the Division of Corporations. The report usually asks for the same few lines each time: the company name, the principal address, the people who run it, and the registered agent.
A registered agent is the person or company who can be handed a lawsuit for the business. It is not a mailbox. The annual report is one of the places the state checks that line. What is a registered agent for an LLC? covers the job itself.
What is an LLC annual report
It is a status update, not a financial report. You do not send a profit and loss statement. You confirm or correct what the state already has on file. Some states call it something else:
- California calls it a Statement of Information.
- Michigan calls the LLC version an annual statement.
- Indiana calls it a Business Entity Report, and it is filed every other year.
- Nevada calls it an annual list.
A few states do not ask an LLC for a report at all. They ask for a tax instead. Delaware is the best known. Texas asks for a franchise tax report through the Comptroller, which is a tax filing, not a Secretary of State update.
The name on the form does not change the point. If the state sends a notice that says report, statement, list, or renewal, treat it as the thing that keeps the company active.
Annual report due dates and fees by state
These lines come from each state’s own page, read October 20, 2026. We did not take them from a blog. If a state is not in the table, open that state’s business filing page. Do not guess from a neighbor.
| State | What it is called and when it is due | Fee on the state page |
|---|---|---|
| Michigan | Annual statement, due February 15 each year after the LLC is formed. An LLC formed after September 30 skips the February 15 right after formation. | $25. A professional LLC pays $75. |
| Indiana | Business Entity Report, every other year. The first is due two years after formation, then on the month and day the business was formed. | $32 online, $50 on paper, for a for-profit business |
| Florida | Annual report. The late fee starts after May 1. The 2026 deadline to avoid dissolution was the third Friday in September. | $138.75 for an LLC. A $400 late fee after May 1. |
| California | Statement of Information, every two years for an LLC, in a six-month window tied to the month the LLC registered. | The FAQ lists $20 or $25 and does not say which is the LLC line. Read the form. |
| Wyoming | Annual report, due by the anniversary month of formation. It can be filed up to 120 days early. | License tax of $60, or two-tenths of one mill on Wyoming assets, whichever is greater |
| Nevada | Annual list, due by the last day of the month of the formation anniversary | $150. A $75 penalty if late. |
| Delaware | No annual report for an LLC. An annual tax is due on or before June 1. | $400. A $200 penalty plus 1.5% interest a month if late. |
| Texas | No Secretary of State report for an LLC. The franchise tax report is due May 15. | Depends on revenue. At or below $2,650,000 for 2026, file the Public Information Report or Ownership Report. |
Delaware works differently. The Division of Corporations page for LLC taxes, read October 20, 2026, says “There is no requirement to file an Annual Report.” It lists an annual tax of $400. 6 Del. C. § 18-1107 prints the same $400, due on June 1 after the calendar year closes. An LLC that does not pay when it is due stops being in good standing.
Florida’s page sets a hard calendar. The report is due whether or not anything changed. The $400 late fee applies to an LLC after May 1. If the report is still missing, Florida dissolves the company at the close of business on the fourth Friday of September.
How to file an LLC annual report
The steps are about the same in every state that has one.
- Find your due date. Look the company up on the state business search. Indiana says its search shows the due date. Wyoming ties it to the anniversary month of formation.
- Use the state’s own portal. Michigan files through the MiBusiness Registry Portal. Indiana files on INBiz. Wyoming has an Annual Report Wizard for active companies.
- Check the agent line. Michigan’s page says the annual filing is the time to update the registered office and the resident agent’s name and address. Michigan calls the registered agent a resident agent. If your agent changed, file the change the state asks for. How to change a registered agent on an LLC covers the order.
- Pay the fee and keep the receipt. Save the filed copy. A bank or a buyer may ask for it later.
Watch for mail that looks official and is not. A private company can send a letter that offers to file the report for a fee well above the state’s own. The state’s portal is the place to file. If a letter’s fee does not match the state page, call the state office.
What your registered agent has to do with it
The agent does not file the report for you unless you pay for that. Some agent companies sell report filing as an extra. The base job is still taking lawsuits and official mail at a street during business hours.
The agent does matter in two ways. First, state reminders and notices often go to the agent or to an email on file. Wyoming says it emails courtesy reminders 60, 30, and 10 days before the due date. Michigan says that giving a resident agent email gets you reminders and notices of changes. If your agent is a friend who moved, those notices can go nowhere.
Second, the report itself lists the agent. Michigan’s statute says the LLC annual statement contains the name of the resident agent and the address of the registered office. If that line is wrong, the report is the cheap time to fix it. A wrong line costs more later, when a lawsuit goes to a street where nobody answers. Service of process: what it means for an LLC covers that day.
What happens if you miss the annual report
The order is about the same everywhere: a late fee, then a status change, then dissolution or loss of good standing. The clocks differ by state.
- Wyoming. The company is delinquent on the second day of the month after the due date. If the report is not filed within 60 days after the due date, the company is administratively dissolved. The state says it does not allow reinstatement after two years in that status.
- Florida. A $400 late fee after May 1, then dissolution on the fourth Friday of September. Florida allows reinstatement with an application, the reinstatement fee, and every annual report fee owed.
- Indiana. The state says a missed Business Entity Report results in administrative dissolution for an Indiana company, or revocation for a company from another state. Reinstatement needs a tax clearance from the Department of Revenue, which the state says can take 4 to 6 weeks. The business may lose its name.
- Michigan. MCL 450.4207a gives an LLC two years. If it misses two annual statements in a row, LARA sends a notice. If the missing statements and fees are not filed within 60 days after that notice, the company is not in good standing and its name becomes available to others.
- Nevada. A late list puts the company in default with a $75 penalty. If it stays unpaid, the charter is revoked and the right to do business is lost.
- California. The FAQ says the Franchise Tax Board assesses a penalty after a delinquency notice goes unanswered for 60 days. To avoid suspension, the statement must be filed within 60 days of the notice date.
- Delaware. A missed tax brings the $200 penalty and 1.5% interest a month. § 18-1108 cancels the certificate of formation if the tax stays unpaid for three years from the due date.
A dissolved or suspended company can lose the right to sue in that state, lose its name, and fail a bank’s check. It also cannot get a certificate of good standing until it is fixed.
Short answers
Is the LLC annual report the same as my tax return?
No. The annual report goes to the state office that keeps the company list. Your income tax return goes to the IRS and your state tax agency. Some states, like Delaware and Texas, use a tax filing in place of a report. That is a state tax, not your federal return.
Do I file if nothing changed?
Yes, in states that require one. Florida’s page says the report is required whether or not you need to make changes.
Can my registered agent file it for me?
Only if you buy that service. Filing the report is not part of the agent’s legal job. Taking lawsuits and official mail is.
Sources
Pages below were read October 20, 2026.
- Michigan LARA, Annual Reports and Annual Statements. LLC annual statement due February 15 each year after organization, $25. LLCs formed after September 30 skip the next February 15. Professional LLC $75. File on the MiBusiness Registry Portal. The filing is the time to update the registered office and resident agent. A resident agent email gets reminders.
- MCL 450.4207a, as set out on the Michigan scorecard. Two consecutive missed annual statements, a notice, then 60 days before the company is not in good standing.
- Indiana INBiz, Business Entity Report. Filed every other year. $32 online and $50 on paper for a for-profit business. A missed report results in administrative dissolution or revocation. Reinstatement needs a tax clearance that can take 4 to 6 weeks.
- Florida Division of Corporations, Annual Report. LLC fee $138.75. A $400 late fee after May 1. Due whether or not anything changed. Dissolution at the close of business on the fourth Friday of September.
- California Secretary of State, Business Entities FAQ. LLCs file every two years. The fee is listed as $20 or $25. The Franchise Tax Board assesses penalties after a delinquency notice and 60 days.
- California Secretary of State, Statements of Information. The six-month filing window depends on the month the entity was formed. Failure to file may result in penalties and suspension or forfeiture.
- Wyoming Secretary of State, business FAQ. Due by the anniversary month. License tax of $60 or two-tenths of one mill, whichever is greater. Reminders 60, 30, and 10 days before. Delinquent on the second day of the month after the due date. Dissolved after 60 days. No reinstatement after two years.
- NRS Chapter 86, sections 86.263 and 86.272. Annual list due by the last day of the anniversary month, $150. A $75 penalty in default.
- Delaware Division of Corporations, LLC, LP and GP tax instructions. Annual tax of $400 due on or before June 1. A $200 penalty plus 1.5% interest per month. No annual report required.
- 6 Del. C. §§ 18-1107 and 18-1108. Annual tax of $400, due June 1. Unpaid when due, the LLC is not in good standing. Unpaid for 3 years, the certificate of formation is canceled on the third anniversary of the due date.
- Texas Comptroller, Franchise Tax. Report due May 15. No tax due threshold of $2,650,000 for report years 2026 and 2027. At or below it, file the Public Information Report or Ownership Report.