- Six states side by side
- Delaware: a tax, not a report
- Florida: the May 1 deadline
- California: the Statement of Information
- Texas: the report rides on franchise tax
- Nevada and Wyoming: the anniversary month
- A yearly routine that works in any state
- Mistakes LLC owners make
- My verdict
- Frequently asked questions
An LLC annual report is the yearly filing most states require to keep your company's details current and the company in good standing. The rules vary a lot: Florida wants a report by May 1, Wyoming ties it to your formation month, and Delaware wants no report at all, just a $400 annual tax by June 1, as of October 2026.
The name changes from state to state too. California calls it a Statement of Information, Nevada an annual list, and Texas folds the job into its franchise tax filing. This page compares six common LLC states using each state office's own page, read in October 2026. If your LLC is registered somewhere else, the same questions apply: what's due, when, and what happens if you miss it.
Six states side by side
| State | What you file | When it's due | Late or missed filing (as of October 2026) |
|---|---|---|---|
| California | Statement of Information | A six-month window ending with your formation month | Penalties from the Franchise Tax Board, suspension or forfeiture |
| Delaware | No annual report, annual tax only | On or before June 1 | $200 penalty plus 1.5% interest a month |
| Florida | Annual report | On or before May 1 | $400 late fee; dissolution if unfiled by the third Friday of September |
| Texas | Franchise tax report plus Public Information or Ownership Report | Set by the Comptroller each report year | $50 penalty per late report |
| Nevada | Annual list of managers or members with the State Business License | Last day of the anniversary month | $100 business licence penalty |
| Wyoming | Annual report and licence tax | First day of the anniversary month | Loss of good standing |
Delaware: a tax, not a report
This is the one people get wrong. Delaware's Division of Corporations says LLCs, LPs and GPs aren't required to file an annual franchise tax report. They must pay a $400 yearly tax on or before June 1 instead, and there's no proration, so an LLC that's active for any part of the year owes the full amount. Miss it and the state adds a $200 penalty plus 1.5% interest a month on the tax and penalty.
Delaware also warns about scam letters that look like official annual report notices. Its advice is to treat any mail that doesn't come from the state or your Delaware registered agent with suspicion. My Delaware franchise tax guide covers the corporation side, which works differently.
Florida: the May 1 deadline
Florida's Division of Corporations says a mailed payment must be postmarked on or before May 1 to avoid a late fee, and a $400 late fee applies to LLCs that pay after that date. If you still haven't filed by the third Friday of September, the company is administratively dissolved at the close of business on the fourth Friday. For 2026 the state set September 25 as the last day to pay by card. You can fix an error after filing with an amended LLC report, which costs $50.00.
California: the Statement of Information
California's Secretary of State uses a filing window rather than a single date. Each window opens five months before your formation month and closes at the end of that month, so an LLC formed in June files between January and June. From August 1, 2026, online filing needs web User Access set up for the entity, which stops strangers filing changes on your record. Failing to file can bring penalties from the Franchise Tax Board and, in the end, suspension or forfeiture.
Texas: the report rides on franchise tax
Texas LLCs don't file a separate annual report with the Secretary of State. The Comptroller's franchise tax page explains that an entity at or below the no tax due threshold, $2,650,000 for 2026 and 2027, still files a Public Information Report or Ownership Report. A late report brings a $50 penalty, and late tax payments add further penalties and interest. My Texas LLC guide covers setting the company up in the first place.
Nevada and Wyoming: the anniversary month
Nevada pairs its annual list of managers or members with the State Business License. The renewal fee is $200 for business types other than corporations, due on the last day of the anniversary month, and a late licence brings a $100 penalty on top. Wyoming ties its due date to the month you formed, lets you file up to 120 days early, and charges a licence tax of $60 or two-tenths of one mill on each dollar of Wyoming assets, whichever is greater.
A yearly routine that works in any state
- Find your formation or anniversary month on your state's business search.
- Put the filing window and the payment date in your calendar, not just the filing date.
- Check who's listed as your registered agent and managers before you file.
- File on the state's own site, not through a letter that only looks official.
- Save the receipt and the filed report with your company records.
- Update the state between filings if your address or managers change.
Mistakes LLC owners make
- Treating a Delaware tax bill as optional because there's no report to file.
- Paying a third party that mailed an official-looking notice instead of filing with the state directly.
- Letting a Florida LLC slide past May 1 and paying the $400 late fee.
- Assuming a Texas LLC with no tax due has nothing to file.
- Forgetting that a foreign LLC registered in a second state usually owes that state's filing too.
My verdict
The annual report is boring, cheap and easy to forget, and that's what costs you. Know which of the six patterns your state follows, diarise both the window and the payment date, and file only on the state's own site. If you're still choosing where to form, the yearly filing and its penalties are worth weighing alongside the start-up fee. My guide to starting an LLC walks through that choice.
Frequently asked questions
What is an LLC annual report?
It's a yearly filing most states require to keep your LLC's details current and the company in good standing.
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Does a Delaware LLC file an annual report?
No. Delaware LLCs pay a $400 annual tax on or before June 1 instead, as of October 2026.
When is the Florida LLC annual report due?
On or before May 1. Florida charges a $400 late fee after that date.
What is California's version of the annual report?
California calls it a Statement of Information, filed in a window that ends with your formation month.
Do Texas LLCs file an annual report?
Not with the Secretary of State. They file a franchise tax report or, below the no tax due threshold, a Public Information Report or Ownership Report.
What happens if I miss my LLC annual report?
Penalties vary by state, and in Florida an unfiled report leads to administrative dissolution in September.
Can I file my Wyoming annual report early?
Yes. Wyoming lets you file up to 120 days before the due date.
Should I trust letters offering to file my annual report?
Be careful. Delaware warns that deceptive solicitations look official, so file on the state's own site.
