Annual Report Deadlines: Every State's Q4 Filing Window

Updated: October 2026 · Industry Advisors · Education, not legal or tax advice.

By the last week of October, roughly 40% of US states have already closed their current-year annual-report window — and another 20% will close before December 31. For an LLC owner who hasn't looked at the state's filing calendar since formation day, the discovery that a report is 60 days overdue and the entity is heading toward administrative dissolution is one of the more expensive ways to learn the rules.

This is the state-by-state Q4 map: who's due when, what the fees look like, what happens if you miss, and how to catch up if you already have.

Why Q4 Is The Annual-Report Crunch

The annual report — called by various names across states (annual list, statement of information, biennial statement, periodic report, franchise-tax report) — is the primary way each state confirms your LLC still exists and still has current contact, agent, and ownership information on record. It is the single most-missed compliance item in first-year LLCs.

Half of US states use an anniversary-based calendar (report due in your formation month). The other half use a fixed calendar date — and roughly 15 of those fixed dates cluster in Q4 or early Q1. Illinois anniversaries can hit any month; Florida hits May 1 for everyone; Massachusetts hits your formation anniversary; New York uses a biennial calendar; Delaware ties the deadline to franchise-tax rather than a report per se.

By the time October rolls around, your Q3 estimated-tax payment is behind you, insurance renewals are hitting, and the annual-report deadline for many states is right in the window. The compliance overhead concentrates.

Anniversary-Month States

Nearly half the states peg the annual-report deadline to your LLC's formation month. If you formed on May 12, your report is due before June 1 (Illinois), on the anniversary date (Massachusetts, Colorado, Oregon), or on the last day of the month (Nevada).

The Three Sub-Patterns

• Before-the-month states — report due before the first day of the anniversary month. Illinois is the standard example. If your anniversary is June, the report is due May 31.
• On-the-anniversary-date states — report due on the exact anniversary date. Massachusetts, Colorado (within a three-month window), Oregon, and Washington fall here.
• End-of-anniversary-month states — report due by the last day of the anniversary month. Nevada is the primary example.

For anniversary-month states, the calendar reminder should sit 30 days before the deadline. See our Q4 compliance checklist for the recurring cadence.

Fixed-Date States With Q4 Or Early-Q1 Deadlines

Fifteen or so states use a fixed calendar date. Roughly half of those hit in October, November, December, or the first few weeks of January. Here are the ones that matter most:

Note: state deadlines and fees change. This is a snapshot as of October 2026 — confirm the current date on your state's Secretary of State website before you file.

October Deadlines

• Delaware — franchise-tax report due June 1 (not annual-report per se), but the state expects timely payment; corporations owe March 1
• Louisiana — anniversary based, but many LLCs formed in October have their reports due this month
• New Hampshire — annual report due April 1, so October is unaffected

November Deadlines

• Alaska — initial report within 6 months of formation; biennial reports due January 2 each cycle
• West Virginia — annual report due June 30, so November is safe

December Deadlines

• Alaska — last-chance filing before the January 2 biennial due date
• Ohio — no annual report required for LLCs (Ohio, South Carolina, Missouri, and Arizona are the notable exceptions)
• New York — biennial statement due on formation-anniversary month; NY LLCs formed in December have Q4 windows

January Deadlines That Require Q4 Prep

• Florida — window opens January 1, closes May 1
• Alabama — privilege tax return due 2.5 months after fiscal year end (typically March 15)
• Delaware corporations — franchise tax due March 1

Biennial And No-Report States

A handful of states use biennial reporting (every two years) rather than annual:

• California — Statement of Information filed every two years for LLCs (annually for corporations)
• New York — Biennial Statement every two years
• Iowa — Biennial Report

And four states don't require an annual report for standard LLCs at all:

• Ohio
• South Carolina
• Missouri
• Arizona

These four states have other compliance obligations (Ohio's Commercial Activity Tax, Arizona's publication requirement at formation) but no recurring annual report.

What An Annual Report Actually Contains

Most annual reports are administrative, not financial. They ask:

• Current legal name and any DBAs
• Principal office address
• Registered agent name and address
• Members or managers (in some states)
• Purpose of business (usually the same general-purpose language from formation)
• A signature from an authorized member

Some states (Delaware and California, most notably) tie the annual report to a franchise-tax payment; others (Florida, Illinois) charge a flat filing fee regardless of income.

The Fee Landscape

Annual report fees span a wide range:

• Lowest — New York's biennial statement at $9 est.
• Common range — $50–$150 in most states
• Highest — Massachusetts at $500/yr; California's franchise tax at $800 minimum (technically not an annual report but functions similarly)

Franchise taxes and privilege taxes get bundled into some states' annual reports. Delaware's LLC franchise tax is $300 flat. Texas's franchise tax reports run alongside the Public Information Report (see the Texas LLC guide). Arkansas's franchise tax combines with the annual report at $150.

What Happens When You Miss The Deadline

Consequences escalate over time:

• Days 1–30 late — typically a late fee ($25–$400 depending on state)
• 60–120 days late — the LLC is often flagged as "not in good standing." Certain filings block; foreign qualification in other states is difficult
• 180+ days late — most states begin administrative dissolution proceedings. The LLC's name goes back into the pool eventually.

Reinstatement is available in nearly every state, but the process is more expensive and paperwork-heavy the longer you wait. Full walk-through in our reinstatement post.

Foreign-Qualified LLCs Owe Multiple Reports

If your LLC has foreign-qualified in additional states (see our foreign qualification post), each state requires its own annual report. An LLC formed in Delaware, foreign-qualified in New York and California, files:

• Delaware franchise tax by June 1
• New York Biennial Statement (varies by anniversary)
• California Statement of Information + $800 franchise tax

Three states, three separate reports, three separate calendars. Multiply by more states and the maintenance overhead grows fast.

Quick Tool · State Deadline Lookup

Building The Annual-Report Calendar

The single practice that prevents nearly every administrative dissolution: add one recurring calendar entry for your annual report, with a 30-day-out reminder, in every system you actually check.

For multi-state LLCs, maintain a compliance spreadsheet:

• State
• Filing type (annual report, biennial, franchise tax)
• Due date (or anniversary trigger)
• Fee (in dollars)
• Filing portal URL
• Last filed date + confirmation number

Review it quarterly during the Q3 close. Verify each state's filing is current or has a calendar entry.

Where This Fits In The Compliance Stack

Annual reports are one of twelve recurring items on the founder compliance calendar. The others include estimated tax payments, sales-tax remittance (see sales-tax nexus), registered-agent renewal, business-license renewal, insurance renewal, K-1 issuance for multi-member LLCs, 1099 filings, and the year-end books close. Miss any of them and the penalties stack. Miss the annual report and the LLC itself is at risk.

Conclusion

The annual report is administrative work, but the consequences of missing it are structural. Twenty minutes with your state's Secretary of State portal in October or November closes out one of the most-missed compliance items of the year — and buys you a clean start heading into December's year-end sprint.

Next step: pull up your state's Secretary of State business search, confirm your LLC status, note the exact annual-report due date, and add the reminder to your calendar today. It takes ten minutes.

Sources And Further Reading

• SBA · Stay Legally Compliant
• IRS · LLC Overview

The Everyday Owner's Blueprint includes the state-by-state annual report calendar with due dates, fees, and portal URLs — alongside the 12-month recurring compliance walk-through.

Industry Advisors · 30 Wall Street, New York, NY 10005. Education, not legal or tax advice. State fees and deadlines change; confirm current requirements with your Secretary of State before you file.