LLC compliance calendar: when your reports and taxes are due
Written and fact-checked by Alan Maldonado · Updated Oct 23, 2026 · 5 min read
Knowing what your LLC owes each year is half the job. The other half is knowing when: every state sets its own date for its report or tax, and the IRS has its own dates for your income tax return.
Key point Your state’s date and your federal date are separate, and each has its own deadline. Write both down the day you form your LLC; missing them can lead to late fees and, eventually, the loss of your LLC’s good standing.
Two kinds of state due dates
States use one of two systems for their annual or biennial report.
Your anniversary month. The date depends on when you formed the LLC, so every company has its own:
- Wyoming: “The annual report due date … is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year.”
- Washington: the report “is due by the last day of the month in which the business was originally formed or registered.”
- Illinois asks for the report in the 60 days before the first day of your anniversary month, and Utah by the last day of it, with the option to file up to 60 days early.
A fixed date for everyone. Every LLC in the state files in the same window, whenever it was formed:
- Florida: “between January 1 and May 1 of the year following the calendar year in which the limited liability company’s articles of organization became effective,” and every year after that.
- Texas: “The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”
- Delaware: LLCs file no report, but “the annual taxes for the prior year are due on or before June 1st.”
- Pennsylvania: between January 1 and September 30.
A few states ask only every two years. Some follow your formation month (New York’s biennial statement is due “in the calendar month during which its articles of organization … were filed”); others follow the calendar (Iowa’s report is due between January 1 and April 1 of odd-numbered years). California asks for a Statement of Information within 90 days of forming, “and biennially thereafter.”
Among the states with a fixed date, spring is the busy season: most deadlines fall in April or May.
An example: the first year
Say you form an LLC in June 2026:
- In Wyoming, your first annual report is due June 1, 2027, and then every June 1.
- In Florida, it is due between January 1 and May 1, 2027, and then in that window every year.
In most states nothing is due in the year you form, but there are exceptions, like California’s Statement of Information and its $800 tax. The table below says when each charge starts.
Federal due dates
These come from the IRS and apply in every state. The dates below are for LLCs on a calendar tax year.
- Single-member LLC owned by a US person: the LLC’s income goes on your personal return (Schedule C), due April 15. The IRS lists “File on: April 15, 2026” for 2025 returns.
- Multi-member LLC taxed as a partnership: Form 1065 is due March 15. “Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended.”
- LLC taxed as a corporation: Form 1120 is due April 15. “Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year.”
- Single-member LLC owned by a foreign person: a pro forma Form 1120 with Form 5472 attached, due by the Form 1120 due date, April 15. The IRS assesses “a penalty of $25,000” on any reporting corporation that doesn’t file Form 5472 when due. Our Spanish guide to Form 5472 covers it in detail.
- Estimated tax: if the LLC’s income is taxed on your personal return (single-member or partnership), you generally pay estimated tax during the year when you expect to owe $1,000 or more, on April 15, June 15, September 15 and January 15 of the following year. LLCs taxed as corporations follow different rules.
Download your calendar
Pick your state and the date your LLC was formed to get three years of due dates in your calendar app.
Due dates in every state
| State | What you file or pay | When it's due | How often |
|---|---|---|---|
| Alabama | Business privilege tax (exempt when $100 or less) | By the due date of your federal income tax return; none if the tax is $100 or less | Every year, from year 2 |
| Alaska | Biennial report | By January 2 of every other year (odd/even years match the year you formed) | Every two years, from year 3 |
| State business license | By December 31 each year (the license expires that day) | Every year, from your first year | |
| Arizona | No regular report | ||
| Arkansas | Annual franchise tax report | By May 1 each year | Every year, from year 2 |
| California | Annual LLC tax (Franchise Tax Board) | First year: by the 15th day of the 4th month after you file with the Secretary of State; then the 15th day of the 4th month of each tax year | Every year, from your first year |
| Statement of Information | Within 90 days of forming, then every 2 years by the end of your formation month | Every two years, from your first year | |
| Colorado | Periodic report | By the end of the second month after your periodic report month (shown on your state record) | Every year, from year 2 |
| Connecticut | Annual report | Between January 1 and March 31 each year | Every year, from year 2 |
| Delaware | Annual LLC tax | By June 1 each year (for the prior year) | Every year, from year 2 |
| District of Columbia | Biennial report | By April 1 every 2 years | Every two years, from year 2 |
| Florida | Annual report | Between January 1 and May 1 each year | Every year, from year 2 |
| Georgia | Annual registration | Between January 1 and April 1 each year | Every year, from year 2 |
| Hawaii | Annual report | By the end of the calendar quarter you registered in (Mar 31, Jun 30, Sep 30 or Dec 31) | Every year, from year 2 |
| Idaho | Annual report (free but required) | By the end of your anniversary month (the month the LLC was formed) | Every year, from year 2 |
| Illinois | Annual report | Before the first day of your anniversary month (window opens 60 days earlier) | Every year, from year 2 |
| Indiana | Business entity report | Every two years, during your anniversary month | Every two years, from year 3 |
| Iowa | Biennial report | Between January 1 and April 1 of each odd-numbered year | Every two years, from year 2 |
| Kansas | Information report | By April 15 every other year (odd or even, matching your formation year) | Every two years, from year 3 |
| Kentucky | Annual report | Between January 1 and June 30 each year | Every year, from year 2 |
| Limited liability entity tax (minimum) | With your Kentucky return, by the 15th day of the 4th month after your tax year ends (April 15 for a calendar year) | Every year, from year 2 | |
| Louisiana | Annual report | On or before your formation anniversary date each year | Every year, from year 2 |
| Maine | Annual report | Between January 1 and June 1 each year | Every year, from year 2 |
| Maryland | Annual report | By April 15 each year | Every year, from year 2 |
| Massachusetts | Annual report | On or before the anniversary of your Certificate of Organization each year | Every year, from year 2 |
| Michigan | Annual statement | By February 15 each year (not the first one if you form after September 30) | Every year, from year 2 |
| Minnesota | Annual renewal (free but required) | By December 31 each year | Every year, from year 2 |
| Mississippi | Annual report (free but required) | Between January 1 and April 15 each year | Every year, from year 2 |
| Missouri | No regular report | ||
| Montana | Annual report | By April 15 each year (filing window opens January 1) | Every year, from year 2 |
| Nebraska | Biennial report | By April 1 of each odd-numbered year (delinquent June 16) | Every two years, from year 2 |
| Nevada | Annual list | By your renewal date each year, together with the state business license | Every year, from year 2 |
| State business license renewal | By your renewal date each year, together with the annual list | Every year, from year 2 | |
| New Hampshire | Annual report | By April 1 each year | Every year, from year 2 |
| New Jersey | Annual report | By the last day of your formation anniversary month each year | Every year, from year 2 |
| New Mexico | No regular report | ||
| New York | Biennial statement | Every 2 years, during the calendar month the LLC was formed | Every two years, from year 3 |
| North Carolina | Annual report | By April 15 each year | Every year, from year 2 |
| North Dakota | Annual report | By November 15 each year | Every year, from year 2 |
| Ohio | No regular report | ||
| Oklahoma | Annual certificate | Each year on the anniversary of the LLC's formation date | Every year, from year 2 |
| Oregon | Annual report | Each year on the anniversary of the original filing date | Every year, from year 2 |
| Pennsylvania | Annual report | Between January 1 and September 30 each year | Every year, from year 2 |
| Rhode Island | Annual report | Between February 1 and May 1 each year | Every year, from year 2 |
| Minimum annual tax | By March 15 with Form RI-1065 (single-member LLCs: the owner's due date, usually April 15) | Every year, from year 2 | |
| South Carolina | No regular report | ||
| South Dakota | Annual report | On or before the 1st day of your anniversary month each year | Every year, from year 2 |
| Tennessee | Annual report | By the 1st day of the 4th month after your fiscal year ends (April 1 for a calendar year) | Every year, from year 2 |
| Minimum franchise tax | By the 15th day of the 4th month after your tax year ends (April 15 for a calendar year) | Every year, from year 2 | |
| Texas | Franchise tax Public Information Report (no tax due below the threshold) | By May 15 each year | Every year, from year 2 |
| Utah | Annual renewal | By the last day of your anniversary month (file up to 60 days early) | Every year, from year 2 |
| Vermont | Annual report | Within 3 months after your fiscal year ends (by March 31 for calendar year) | Every year, from year 2 |
| Virginia | Annual registration fee | By the last day of your anniversary month each year | Every year, from year 2 |
| Washington | Annual report | By the last day of your formation (anniversary) month; can file up to 180 days early | Every year, from year 2 |
| West Virginia | Annual report | Between January 1 and July 1 each year | Every year, from year 2 |
| Wisconsin | Annual report | By the end of the calendar quarter of your formation anniversary (Mar 31/Jun 30/Sep 30/Dec 31) | Every year, from year 2 |
| Wyoming | Annual report license tax (minimum) | On or before the first day of your anniversary month each year | Every year, from year 2 |
Due dates come from each state’s Secretary of State, Department of Revenue or statutes, checked October 10, 2026. Each state page lists its sources.
How to stay on top of it
- Put two dates in your calendar when you form: your state’s report or tax date and your federal return date. Add a reminder a month before each.
- File early when the state allows it. Illinois and Utah accept reports up to 60 days before the deadline.
For what happens when a report is late, and what each state charges, see Your LLC’s yearly obligations.
General information, not legal or tax advice. Due dates can change, and fiscal-year LLCs follow different federal dates; check your state’s site, the IRS pages below or a tax professional.
Sources
Checked October 10, 2026. Every state’s due date and source is listed on its state page.
- Wyoming Secretary of State, Business FAQs
- Washington Secretary of State, Annual reports
- Illinois General Assembly, 805 ILCS 180/50-1
- Utah Legislature, Utah Code 16-1a-212
- Florida Legislature, Florida Statutes 605.0212
- Texas Comptroller, Franchise tax
- Delaware Division of Corporations, LLC tax instructions
- Pennsylvania Department of State, Annual reports
- New York State Senate, LLC Law 301
- Iowa Legislature, Iowa Code 489.212
- California Legislature, Corporations Code 17702.09
- IRS, When to file, Instructions for Form 1065, Instructions for Form 1120, Instructions for Form 5472, Estimated taxes and Estimated tax FAQs
Next guideForm 5472 for a foreign-owned LLC: who files, how, and the $25,000 penalty →If you aren't a US person and you own a US LLC alone, the IRS expects Form 5472 with a pro forma Form 1120 every year, even with no income. Who files, what goes on it, how to send it (no e-filing), the deadline and the penalty.LLC cost calculatorWhat you pay over three years, with every providerAdds your state's fees, renewals and the extras that come pre-selected.