Which US annual report and franchise tax deadlines fall due for your LLC?

What to take away

Federal due dates that interact with state annual report deadlines

The IRS does not require an annual report for an LLC. It does require an EIN for most LLCs with employees, excise tax liability or certain bank accounts. The IRS tax calendar for LLCs lists quarterly estimated payments, employment tax deposits and the annual return due dates that fall on the same months as many state annual report deadlines.

For a single member LLC taxed as a sole proprietor, the federal return is filed with your personal Form 1040, due April 15. For a multi member LLC taxed as a partnership, Form 1065 is due March 15.

An LLC that elects S corporation status files Form 1120 S, also due March 15. An LLC taxed as a C corporation files Form 1120, due April 15.

These federal dates matter because they often land near state annual report deadlines. Delaware's June 1 deadline is two weeks after the April 15 federal date. Florida's May 1 deadline falls two weeks after April 15.

California's annual report due date, the 15th day of the fourth month after your tax year ends, usually lands on April 15 for calendar year filers.

Use the Tax Calendar | Internal Revenue Service to map federal deposits and returns against your state's annual report date. If you operate in more than one state, you may owe a federal return and several state annual reports in the same month.

State tax registration is separate from federal EIN registration. The Department of Revenue lookup - Small Business Administration helps you find the right state revenue department for sales tax, withholding and franchise tax accounts. Registering there does not file your annual report, but it puts you on the state's notice list for other deadlines.

Your LLC's tax classification can change the federal due date but not the state annual report date. Even an LLC with no income and no federal return must file its state annual report if the state requires one.

If you have not formed your LLC yet, the LLC formation decision includes choosing a state whose annual report cycle you can live with. A state with a June 1 deadline and a $300 minimum tax is a different ongoing commitment than a state with a $50 report and no franchise tax.

Delaware's June 1 deadline and the $300 annual tax

Delaware requires every LLC to file an annual report and pay a franchise tax by June 1 each year. The annual report is not a lengthy document. It confirms your registered agent, principal place of business and the names of your members or managers. The franchise tax for an LLC is a flat $300.

The $300 is the minimum annual tax for a Delaware LLC. Unlike a corporation, an LLC does not calculate franchise tax on authorized shares or assumed par value capital. The LLC pays the flat $300 unless it elects to be taxed as a corporation, in which case the corporate franchise tax calculation applies.

Delaware's June 1 deadline is the same for all LLCs, regardless of when you formed. If you formed your LLC in December, you still owe the $300 by the following June 1. There is no proration for a partial year. The first annual tax is due the year after formation.

File online through the Delaware Division of Corporations. The state does not mail a paper form. You need your file number and your registered agent's information. The Annual Report and Tax Instructions - Division of Corporations - State of Delaware page explains the filing steps and the payment options, including credit card and ACH.

If you miss June 1, Delaware adds a $50 penalty and 1.5 percent interest per month on the unpaid tax. The penalty applies to the tax, not the report. The state may also mark your LLC as not in good standing. A Delaware LLC that remains delinquent can be voided by the Secretary of State.

A voided LLC cannot sue or defend itself in Delaware courts. It cannot maintain a lawsuit. It can still be sued. Reinstatement requires filing the missing annual reports, paying the $300 per year, the $50 penalty per year and the interest.

The Delaware Division of Corporations tax instructions give the franchise tax figures and the current penalty schedule.

Many LLC owners form in Delaware but operate elsewhere. If your LLC is foreign qualified in another state, you may owe that state's annual report too. Delaware's June 1 deadline and the other state's deadline are separate obligations. Missing either one can cost you good standing in that state.

Wyoming's anniversary rule and license tax

Wyoming uses an anniversary rule for its annual report and license tax. Your report is due on the first day of the anniversary month of your LLC's formation. If you formed on March 12, your annual report is due March 1 the following year and every year after that.

The Wyoming annual report is called an annual report and license tax. The license tax is based on the value of your in-state assets. The minimum is $60 or two-tenths of one mill on in-state assets, whichever is greater. Most small LLCs pay the minimum.

Wyoming does not require a separate franchise tax return. The annual report and license tax are filed together with the Secretary of State. You can file online or by mail. The state sends a reminder to your registered agent, but the filing duty is yours.

The anniversary rule means your due date is tied to your formation date, not a fixed calendar date. That is different from Delaware's June 1 deadline and Florida's May 1 deadline. If you change your LLC's formation date through a conversion or reformation, the anniversary month can change.

Wyoming has no late filing penalty for the annual report itself if you file within the grace period. The state allows a short grace period after the due date. If you miss it, the Secretary of State may assess a penalty and eventually dissolve the LLC.

A dissolved LLC can be reinstated by filing the missing reports and paying the fees.

Wyoming's annual report is shorter than most. It asks for your principal office address, mailing address, registered agent and the names of your members or managers. You do not file financial statements. The license tax calculation is based on your in-state assets, which for many LLCs is zero or a nominal amount.

If you operate in Wyoming and another state, keep both calendars. Wyoming's anniversary rule and the other state's fixed date can fall in the same month. The state filing guides on this site compare the common structure behind these state reports, which helps when you file in more than one place.

California, Texas, Florida, New York, Nevada and Washington annual filing dates

California requires an annual report, called a Statement of Information, for LLCs. The California annual report due date is the 15th day of the fourth month after the end of your taxable year. For a calendar year LLC, that is April 15. The filing fee is $20.

California also imposes a minimum franchise tax of $800 per year on LLCs, due with the first quarter estimated payment.

California's $800 minimum franchise tax is not the same as the annual report fee. The annual report keeps your registration current. The franchise tax is a tax liability owed to the Franchise Tax Board. A new LLC may owe the $800 in its first year, depending on when it registers. The Franchise Tax Board publishes the current rules.

Texas does not have a traditional annual report for LLCs. The Texas franchise tax report is due May 15 each year. The report is filed with the Texas Comptroller of Public Accounts.

The franchise tax rate for most LLCs is 0.375 percent of taxable margin for retail and wholesale, and 0.75 percent for other businesses, subject to no tax due thresholds.

Texas also requires a Public Information Report, filed with the franchise tax report. It lists your directors, officers and registered agent. If your LLC owes no franchise tax because it falls below the no tax due threshold, you still file the report and the Public Information Report to stay in good standing.

Florida's LLC annual report is due May 1 each year. The Florida May 1 deadline is fixed for all LLCs, regardless of formation date. The filing fee is $138.75, which includes the $25 annual report fee and the $113.75 registered agent fee.

Florida does not have a separate franchise tax for LLCs, but it does require the annual report to keep your LLC active.

Florida offers a late filing period after May 1. If you file during the late period, you pay a $400 late fee. If you miss the late period, your LLC is administratively dissolved. Reinstatement requires filing the missing annual reports and paying the fees and late penalties.

New York requires a biennial statement for LLCs, not an annual report. The statement is due every two years in the anniversary month of your LLC's formation. The filing fee is $9.

New York also publishes a notice requirement: you must publish a notice of formation in two newspapers within 120 days of formation. That is a one-time requirement, not annual.

New York does not have a franchise tax for most LLCs. An LLC taxed as a partnership or sole proprietorship pays no entity level tax. An LLC that elects C corporation status pays the corporate franchise tax. The biennial statement is the filing that keeps your LLC in good standing with the Department of State.

Nevada requires an annual list of managers and members. The Nevada annual list filing deadline is the last day of the anniversary month of your LLC's formation. The fee is $150 for an LLC.

The Annual List of Managers and Members page explains the filing and the fees. Nevada also requires a state business license, which is renewed annually.

Washington has an annual report due by the end of the month of your LLC's formation anniversary. The filing fee is $60. Washington also imposes a business and occupation tax on gross receipts, which is separate from the annual report. The annual report keeps your LLC active with the Secretary of State.

These states show the range. Some use a fixed date, like Delaware's June 1 deadline and Florida's May 1 deadline. Some use an anniversary rule, like Wyoming and Nevada. California uses a tax year date. Texas uses a franchise tax report date. New York uses a biennial cycle.

Late penalties and reinstatement consequences by state

Late penalties by state vary widely. Delaware charges $50 plus 1.5 percent monthly interest. Florida charges a $400 late fee. California charges a $250 penalty for a late Statement of Information.

Texas charges a 5 percent penalty plus 1 percent monthly interest on unpaid franchise tax. New York charges no late fee for the biennial statement, but failure to file can lead to dissolution.

Nevada charges a $75 late fee plus a $25 per month penalty. Wyoming charges a penalty that can lead to dissolution. Washington can dissolve an LLC that misses its annual report. The pattern is consistent: a small fee becomes a larger penalty, and the penalty becomes a loss of good standing.

The table below summarizes the due dates, fees and late penalties for the states covered here. Use it as a starting point and confirm current figures with the state before you file.

Good standing is the status that lets your LLC sue, sign contracts and qualify for financing. A late annual report can put your LLC in delinquent status. In many states, the Secretary of State will administratively dissolve the LLC after a period of delinquency. A dissolved LLC cannot do business, but it can be sued.

Reinstatement is possible in most states. You file the missing annual reports, pay the fees and pay the penalties and interest. Some states require a reinstatement application and a separate fee. Delaware requires a reinstatement filing and the payment of all back taxes and penalties. Florida requires the filing of the missing annual reports and the late fees.

A reinstated LLC does not erase the gap. Contracts signed during the dissolved period may be void or voidable. Banks may freeze accounts. The IRS may treat the LLC as a different entity for some purposes. Reinstatement restores the LLC's legal existence, but it does not fix every problem.

If your business details change, the post formation changes article explains where your LLC's information lives and which state agencies need updates. A change of address or registered agent can affect where the annual report notice goes. If you miss the notice, you still owe the filing.

Keeping a compliance calendar or reminder tool, such as the best dba registration tools 2027 page, with your annual report dates, registered agent renewal and state tax registrations helps you avoid a lapse. The checklist should include the state annual report date, the state franchise tax date, the federal return date and any local business license renewals.

A calendar checklist for keeping an LLC in good standing

Use this checklist each year. Start with your formation state and add every state where your LLC is foreign qualified. Add the federal dates from the IRS tax calendar.

Numbered steps for a new LLC owner:

A worked example shows how the dates stack. Suppose you form a Wyoming LLC on March 12 and foreign qualify in California. Wyoming's anniversary rule makes your annual report due March 1 each year. California's Statement of Information is due April 15 for a calendar year LLC. Your federal partnership return is due March 15.

That gives you three filings in March and April. If you miss the Wyoming report, you risk dissolution. If you miss the California report, you owe $250. Spacing the work across two months is easier than fixing a lapse later.

If you are comparing states before you form, the LLC formation metrics article lists the conditions that show a formation holds up, including the ongoing annual report burden. A state with a low formation fee and a high annual tax is not cheaper over time.

The safest habit is to treat the annual report as a fixed cost and a fixed date. Put the fee in your budget. Put the date in your calendar. Confirm the amount with the state each year, because legislatures change fees and penalties.

When in doubt, file early. A filed report with a small overpayment is easier to fix than a missed deadline.

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