Annual report · franchise tax · retrieved 24 September 2026
LLC annual report is a state filing. RA renewal is a vendor bill.
Founders mix up two calendars. One is the secretary of state (or Comptroller / ACC / DOS) recurring filing — often called an annual report, franchise tax, periodic report, Statement of Information, or biennial statement. The other is the invoice from your commercial registered agent. Paying Northwest $125/year does not file Florida's $138.75 Sunbiz report. Filing Address does not file either one.
What each job actually is
| Job | Who you pay | What “done” looks like |
|---|---|---|
| Recurring state filing | SOS / DOS / ACC / Comptroller (varies) | Public record updated; entity stays active / good standing on that agency’s clock |
| Commercial RA renewal | Northwest, ZenBusiness, Bizee, LegalZoom, etc. | Private agent stays appointed for service of process — still must match the state's registered-agent / office record |
| Optional vendor “AR filing” add-on | Same vendors, separate SKU when offered | They prepare/submit the state form for a service fee; state fee still owed. Filing Address does not sell this and omits conflicting vendor AR service dollars |
Seventeen states already on this site
Compact desk table only — not a national listicle. Fees are what official SOS / ACC / DOS / Comptroller pages or statutes published when we retrieved them on 24 September 2026 CT (Illinois statute mirrors were down that day; IL $75 remains the figure in 805 ILCS 180/50-10 as cited on our Illinois note). Never invent a dollar: if a page was silent, we say so.
| State | What it is called | State fee | Due-date notes |
|---|---|---|---|
| Texas | Public Information Report (+ franchise tax) at Comptroller — not an SOS annual report | PIR $0 (no separate PIR filing fee); franchise tax may be due above the no-tax-due threshold | May 15 annually (Comptroller) |
| Florida | Annual Report (Sunbiz) | $138.75; after May 1 $538.75 | Jan 1–May 1; late fee after May 1 |
| California | Statement of Information (LLC-12) | $20; change-only SOI $0 in some cases | Initial within 90 days; then biennially in the 6-month window by formation month (Corp. Code §17702.09) |
| Wyoming | Annual Report (license tax) | Greater of $60 or $0.0002 × WY-located assets | First day of anniversary month of formation |
| New York | Biennial Statement | $9 | Every two years (DOS fee schedule) |
| Delaware | Annual tax — Division says LLCs/LPs/GPs are not required to file an Annual Franchise Tax report | $400 | On or before June 1 for the prior year |
| Illinois | Annual Report | $75 | Within 60 days before the first day of the anniversary month (805 ILCS 180/50-1) |
| Georgia | Annual Registration | $60 | Due by April 1 each year (SOS how-to) |
| North Carolina | Annual Report | $200 | April 15 (G.S. 57D-2-24 / 57D-1-22) |
| Pennsylvania | Annual Report | $7 | Jan 1–Sep 30 for LLCs (DOS Annual Reports) |
| New Jersey | Annual Report | $75 | Last day of the formation anniversary month (DORES) |
| Arizona | No LLC annual report at the ACC | N/A for LLCs | ACC FAQ: LLCs are not required to file annual reports — corporations are. Continuous statutory agent still required |
| Washington | Annual Report (profit LLC) | $70; delinquent $95 | Last day of formation month (180-day early window) |
| Colorado | Periodic Report | $25; late penalty $50 | ±2 months around the entity's report month (SOS Periodic Reports FAQ; C.R.S. §7-90-501) |
| Ohio | No LLC annual report at the SOS | N/A for LLCs | Ohio SOS Business FAQ lists regular reports only for professional associations, LLPs, nonprofits, and trade names and marks (retrieved 13 October 2026). Continuous statutory agent still required; Form 521 update $25 |
| Virginia | Annual registration fee (no LLC annual report) | $50; late penalty $25 | Last day of the formation month, each year after formation (SCC FAQ; Va. Code §13.1-1062). Assessment is mailed to the registered agent two months ahead (retrieved 14 October 2026) |
| Michigan | Annual statement (LARA) | $25; $15 if paid after September 30, 2027 (MCL 450.5101(1)(g)) | February 15 each year (MCL 450.4207(3)); LLCs formed after September 30 skip the first one. LARA mails it to the resident agent. Two missed years: not in good standing, name released (retrieved 16 October 2026) |
Vendor annual-report filing services
Formation companies often upsell “we'll file your annual report.” That can be useful if you want someone else to click the portal — it is still optional help, and the state fee remains yours. Bizee has published conflicting annual-report service dollars across pages in our briefing, so those service fees are omitted here. For the registered-agent product itself, compare 3-year cost (Northwest $375 RA-only over three years at $125/year).
How this sits next to change-of-agent
Some states let you update the agent inside the annual / periodic / biennial filing. Others want a separate cheap change form (change of agent). Either way: canceling a vendor account is not the state filing. See also leave ZenBusiness RA and leave LegalZoom RA.
Questions
Is an LLC annual report the same as my registered agent renewal?
No. The annual report (or whatever your state calls the recurring filing — franchise tax, periodic report, Statement of Information, biennial statement) is filed with the secretary of state, department of state, corporation commission, or — in Texas — the Comptroller. Your commercial registered-agent invoice is a private vendor contract for service of process. Paying Northwest, ZenBusiness, or Bizee does not file the state report for you unless you separately buy a filing service.
Do I need an annual report for my LLC?
It depends on the state. Most of the seventeen states in this table require a recurring SOS (or similar) filing. Strong contrasts: Arizona LLCs file no ACC annual report (corporations do), and Ohio LLCs are not on the Ohio SOS list of entities with regular reports. Virginia LLCs file no annual report but pay a $50 annual registration fee, and the SCC mails that assessment to the registered agent. Michigan LLCs file a $25 annual statement by February 15, and LARA mails that form to the resident agent. Delaware LLCs pay a $400 annual tax and are not required to file an annual franchise tax report. California’s Statement of Information is $20 and due biennially after the initial filing. Confirm your entity type and status on the official portal for your formation state.
What happens if I only pay the registered agent and skip the state report?
States can mark the entity delinquent, assess late penalties, administratively dissolve or revoke authority, or — for Texas franchise / PIR failures — forfeit the right to transact business. Your agent may still invoice you. Fix both calendars separately: vendor RA renewal and state due date.
Can a vendor file the annual report for me?
Many formation vendors sell optional annual-report filing help. That is a service fee on top of the state fee. Filing Address does not file annual reports and does not quote conflicting vendor service dollars when official pages disagree. State fees in the table below come from SOS / Comptroller / statute pages.
Is franchise tax the same as an annual report?
Sometimes the same calendar, sometimes not. Delaware’s LLC obligation is a flat $400 annual tax with no annual report. Texas combines franchise tax reporting with a Public Information Report at the Comptroller (not an SOS annual report). California’s Statement of Information is separate from Franchise Tax Board tax. Read the row for your state.
Related: LLC EIN · change of agent · no registered agent · 3-year cost · Delaware RA · Arizona RA · ZenBusiness renewal.
Sources
Official vendor, secretary of state, or statute pages. Third-party “best of” lists were not used. Retrieval dates are on each row.
- Texas Comptroller — Franchise Tax (annual report due May 15; PIR with franchise filing; 2026 no-tax-due threshold $2,650,000) Retrieved 2026-09-24.
- Florida Sunbiz — LLC fees (annual report $138.75; after May 1 $538.75; change $25; new Florida/foreign LLC $100 filing + $25 registered agent = $125) Retrieved 2026-10-06.
- Florida Sunbiz — File Annual Report (LLC $138.75; $400 late after May 1 2026) Retrieved 2026-09-24.
- Cal. Gov. Code §12190(k) — LLC Statement of Information filing fee $20 Retrieved 2026-09-24.
- Cal. Corp. Code §17702.09 — LLC Statement of Information within 90 days, then biennially Retrieved 2026-09-24.
- California SOS — Statements of Information Filing Tips (6-month filing window by formation month) Retrieved 2026-09-24.
- Wyoming SOS Business Division Filing Fee Schedule (eff. July 1, 2026) — LLC annual report license tax $60 or $0.0002 × WY assets Retrieved 2026-09-24.
- Wyoming Business Center — Annual Report (due first day of anniversary month) Retrieved 2026-09-24.
- New York DOS — fee schedules (LLC change $30 / $5, RA resignation $20, biennial $9, serve process $40, publication $50) Retrieved 2026-09-24.
- Delaware Division of Corporations — LLC/LP/GP tax instructions (annual tax $400, due June 1; no annual report) Retrieved 2026-09-24.
- 805 ILCS 180/50-1 (annual report; 60 days preceding anniversary month) Retrieved 2026-09-03.
- 805 ILCS 180/50-10 (fees: change RA/office $25; annual report $75; amendments $50) Retrieved 2026-09-03.
- Georgia SOS — How to File Annual Registration ($60 AR; $30 amended AR; $25 late; due April 1) Retrieved 2026-09-24.
- G.S. 57D-1-22 (fees: change of RA/office $5; annual report $200) Retrieved 2026-09-24.
- G.S. 57D-2-24 (LLC annual report; street address of registered office; due April 15) Retrieved 2026-09-07.
- PA DOS — Annual Reports (Act 122; LLC Jan 1–Sep 30; $7; decennial repealed) Retrieved 2026-09-24.
- NJ DORES — LLC filing fees (change of registered office/agent $25; annual report $75; service of process $75) Retrieved 2026-09-24.
- NJ Online Annual Report FAQ (LLC AR $75; change RA $25; standalone portal service fee) Retrieved 2026-09-10.
- ACC Business Services FAQs (statutory agent physical address; LLCs not required to file annual reports) Retrieved 2026-09-24.
- WA SOS Fee Schedules & Priority Services (change RA No Fee; annual report $70; delinquency $95) Retrieved 2026-09-24.
- WA SOS Annual Reports (due last day of formation month; 180-day early window; UBI) Retrieved 2026-09-14.
- CO SOS Business Organizations Fee Schedule (change RA $10; resignation $10; periodic report $25; late penalty $50) Retrieved 2026-09-24.
- CO SOS Periodic Reports FAQ (±2 months around report month; §7-90-501; delinquent if missed) Retrieved 2026-09-16.
- Northwest Registered Agent — registered agent ($125/year; $100/year per state at 5+) Retrieved 2026-10-12.
- Ohio SOS Business FAQ (no PO box or CMRA as statutory agent address; no fee for original appointment; Form 521 to update; LLCs not on the regular-report list; reinstate within two years) Retrieved 2026-10-13.
- MCL 450.4207 (LLC keeps a registered office and resident agent in Michigan; agent is a Michigan-resident individual whose business office or residence is the registered office, or a domestic or authorized foreign corporation or LLC with a business office there; annual statement naming the agent and office due February 15; LLCs formed after September 30 skip the first one; no agent or agent not found: serve the administrator by registered mail) Retrieved 2026-10-16.
- MCL 450.5101 (LLC filing fees: articles $50; annual statement $25 through September 30, 2027, then $15; restoration of good standing $50; resignation of resident agent or change of office or agent $5; foreign certificate of authority $50; withdrawal $10) Retrieved 2026-10-16.
- Michigan LARA — Annual Reports and Annual Statements (LLC $25 due February 15; online filing begins October 15; resident agent address must be in Michigan; a business cannot serve as its own resident agent; email reminders 90 days before the due date to the resident agent email on file; PLLC $50 late penalty) Retrieved 2026-10-16.