Annual requirements for non-resident LLC owners: federal filings, state reports, registered agents, records, and the formation choices behind them.
Jul 07, 2026~34 min read
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LLC Annual Reports and Taxes: Six States Compared for 2026
What must an LLC file or pay each year? The answer starts with the states where the company is formed, registered or subject to tax. A state information report, an annual entity tax, an income-tax return and a registered-agent subscription are separate obligations. Completing one does not complete the others. Some reports are biennial, and some taxes can apply without customer revenue.
This guide compares ordinary LLC requirements in Delaware, Wyoming, Florida, Texas, California and New York, then shows how to turn them into a company-specific calendar. It is a selected-state guide, not a complete list of every tax or licence in those jurisdictions. Corporate tax elections, special entities, employees, local activity and other states can change the required filings. The non-resident LLC guide covers the separate federal and owner-level questions.
Sources reviewed September 7, 2026. Amounts below, in US dollars, identify particular government charges, not the total cost of maintaining a business. Match the tax or report year before using a figure, and check the linked authority again before filing. The original publication date is retained.
Go to the six-state comparison table
Table of Contents
- Identify the obligations that belong in your calendar
- Compare reports and taxes in six states
- Delaware and Wyoming: different recurring charges
- Florida and Texas: information reports still matter
- California and New York: separate filing and tax calendars
- Build a calendar for a company registered in multiple states
- Resolve missing filings and verify completion
- Frequently asked questions
- Next steps and scope of this guide
1. Identify the Obligations That Belong in Your Calendar
Start with the approved formation record, every application for authority in another state, and the company's tax-account registrations. Write down the legal name, entity number, formation or registration date, and current status for each jurisdiction. A state search result is a starting point for locating the record; it is not a complete determination of every tax obligation.
In state-registration language, a “foreign LLC” can simply be an LLC created in another US state. That label is different from an entity created under another country's law. Also keep qualification to do business separate from tax nexus: an operation can require a tax review even if nobody has filed an application for authority. The state-choice guide explains why an operating footprint matters alongside the formation state.
- Entity information: the state may require an annual or biennial report updating its public record.
- Entity tax or licence charge: a payment can be due even when no information report accompanies it.
- Tax returns and other accounts: income, payroll, sales tax and local permits have their own tests and schedules.
- Private services: registered-agent, mailbox and filing-service invoices follow contracts. They are not government filing confirmations.
Keep a row for each obligation rather than one row named “annual renewal.” For example, the state accepting an information statement does not prove that its tax agency received a payment. A provider renewing its subscription does not show that either agency received anything. This distinction is the foundation of the comparison below.
2. Compare Reports and Taxes in Six States
The table highlights recurring requirements and important first-year distinctions. It assumes an ordinary LLC subject to the stated rule, not a specialised exemption. California's LLC-tax discussion concerns disregarded entities and partnerships; an LLC taxed as a corporation follows the applicable corporation-tax rules. New York's tax filing fee likewise depends on classification and New York-source items.
On smaller screens, scroll the table horizontally. Follow the state sections for conditions that do not fit in a summary cell.
| State | Report or payment | Schedule to check | Government charge |
|---|---|---|---|
| Delaware | Annual LLC tax; no Division of Corporations annual report for an LLC. | Normally June 1 after the calendar tax year; cancellation can accelerate payment. | $400 under the current rule. Check historical-year balances separately. |
| Wyoming | Annual report and licence tax. | First day of the anniversary month of formation or qualification; confirm the entity's displayed due date. | The greater of $60 or Wyoming-located/employed assets × 0.0002. Online processing can add a convenience fee. |
| Florida | Annual report, including when no details change. | File between January 1 and May 1; the first report is in the calendar year after formation or the effective date. | $138.75 for an LLC; a $400 late fee applies after May 1. |
| Texas | Franchise-tax review and, ordinarily for a taxable LLC, a Public Information Report. | Annual due date May 15, moved to the next business day for a weekend or holiday. | Tax depends on the applicable computation. The 2026–2027 no-tax-due threshold is $2,650,000 of annualized total revenue. |
| California | Secretary of State information statement; separate FTB annual tax, applicable LLC fee and return. | Initial statement within 90 days, then biennially. Tax and fee deadlines are different; see section 5. | $20 statement; generally $800 annual LLC tax, plus an income-based LLC fee when applicable. |
| New York | Biennial Statement; separate tax-return and filing-fee review. | Every two years in the original formation/authority filing month. IT-204-LL, when applicable, is annual. | $9 for the DOS statement. This does not include any Tax Department filing fee or other tax. |
Do not add these figures together as a nationwide LLC budget. A company may be subject to only some rows, may have further registrations, or may need a different tax regime. Confirm the effective year, the entity's status and the relevant exceptions before treating a line as payable. For an already approved company still setting up its records, use the post-formation checklist.
3. Delaware and Wyoming: Different Recurring Charges
Delaware. Section 18-1107 imposes the annual tax on domestic LLCs and foreign LLCs registered in Delaware. The current amount is $400 for calendar 2026. The enacted amendment, sections 23 and 45, makes the tax amendment effective January 1, 2026. Keep the tax year distinct from the payment year, particularly when reconciling an older balance. Use the state account and current instructions for the period concerned.
For the 2026 calendar year, the ordinary due date is June 1, 2027. The Code also addresses earlier payment when an entity terminates by filing a certificate. A company planning cancellation should check the tax needed before that filing instead of assuming it can wait for the following June. The same provision specifies consequences of late payment; use the state account to establish the actual outstanding amount.
The Division's LLC tax instructions confirm that LLCs pay the tax without filing the annual report required of corporations. Locate the LLC using its exact file number, confirm the year charged, and retain the government payment confirmation. If a filing service handles the payment, obtain that confirmation in addition to its invoice. Resolve a name or file-number mismatch before paying against the wrong entity record.
Wyoming. The Secretary of State's business FAQ ties the annual-report due date to the anniversary month and bases the licence tax on assets located and employed in Wyoming. The minimum is $60; otherwise multiply the relevant Wyoming assets by 0.0002. This is an asset measure, not a percentage of worldwide revenue or profit.
Hypothetical calculation: assuming the report's applicable asset rules produce $500,000 of Wyoming assets, $500,000 × 0.0002 equals $100, above the $60 minimum. At $100,000 of such assets, the calculation gives $20 and the $60 minimum applies. These simplified examples show the formula only; the company must identify the correct assets and measurement information using the state's report instructions.
Keep the supporting asset calculation with the submitted report. Check the entity's first due date and later anniversary dates in its record. Wyoming permits early filing within the period described in its FAQ; it is not the same window as New York's biennial filing month. A processor's convenience charge, if paid, should be recorded separately from the statutory licence tax.
4. Florida and Texas: Information Reports Still Matter
Florida. Sunbiz describes the annual report as an update to the entity's public record, not a financial statement. An LLC files even when there are no changes. The ordinary LLC fee is $138.75, and filing after May 1 triggers a $400 late fee. The Florida LLC formation instructions explain the filing window and the first report after formation or the effective date.
Review the principal and mailing addresses, registered agent and office, managers or authorised members, and EIN information before the authorised signer submits the report. If a provider submits it, confirm who is authorised to sign and how you will receive the filed document. Sunbiz lets a processed annual report be downloaded; keep that document alongside the payment confirmation.
A May late fee is not a safe alternative annual deadline. The current filing page also explains the September administrative-dissolution process. If a report is already late, inspect the actual record and applicable procedure promptly. Filing an amendment to a report already submitted is a separate process from submitting a missing annual report.
Texas. The Comptroller's franchise-tax page lists a $2,650,000 no-tax-due threshold for reports originally due in 2026 and 2027. This uses annualized total revenue under the relevant rules; it is not simply the amount of Texas sales, the bank balance or the owner's profit. Different report years can have different thresholds.
For reports due from 2024 onward, an entity at or below the applicable threshold generally does not file the old No Tax Due Report. That does not eliminate the separate information report. The 2026 form instructions identify the filing routes and specific exceptions. An ordinary taxable LLC generally uses the Public Information Report, Form 05-102; the Ownership Information Report is for other specified entity types.
The recurring deadline is May 15, with the state's weekend/holiday adjustment. The reports-and-payments FAQ also explains the first annual report in the year after an entity first becomes subject to franchise tax. Check the account's history before assuming that a newly registered company has no immediate outstanding task.
Save the revenue calculation used to choose the filing route and the confirmation for the information report. A “no tax due” calculation is not evidence that the PIR was filed. Where a special exemption, combined group or unusual entity status is involved, use the exact current instructions rather than applying the ordinary-LLC summary.
5. California and New York: Separate Filing and Tax Calendars
California Secretary of State. The information statement is due within 90 days of the relevant initial filing and biennially thereafter. See Corporations Code section 17702.09. The LLC statement fee is $20, as explained in the Secretary of State's filing-fee guidance. An intermediary's additional charge is not the state fee.
After the initial statement, the filing-tips page sets out the six-month statutory window ending in the relevant formation or registration month. It also reports that, from August 1, 2026, users need established access to the entity for online statement filings. Check access early enough to resolve authorisation issues before a deadline. Filing through an authorised user's account is a practical requirement, not proof that the submission has been accepted.
California Franchise Tax Board. For an LLC classified as a disregarded entity or partnership and subject to these rules, distinguish the generally applicable $800 annual tax, an additional LLC fee based on California income, and the income return. The FTB classification and filing guidance explains that LLCs taxed as corporations follow corporation-tax rules. Special statutory exceptions require their own check.
For a newly organised domestic California LLC, the first annual-tax deadline is the 15th day of the fourth month measured from filing with the SOS. Later annual payments use the 15th day of the fourth month of the taxable year. Existing out-of-state LLCs that register or commence California business later in their tax year need the separate first-year timing rules in FTB Publication 3556. An April date copied from a calendar-year business can therefore be wrong for a newly formed or newly entering entity.
The current FTB LLC page distinguishes the LLC fee and its estimated-payment deadline, generally the 15th day of the sixth month. Its fee table begins at $250,000 of the specified California income measure, with a $900 fee in the first band. Use the official definition and table, not accounting profit, to calculate it. Form 568 and any return extension are another calendar entry. The broad first-year $800 exemption for tax years beginning in 2021–2023 must not be reused as a general 2026 exemption.
New York Department of State. Domestic and authorised foreign LLCs file the $9 Biennial Statement every two years, in the calendar month of the original formation or authority filing. The DOS instructions say not to file before the due month. Confirm the exact name and DOS ID and keep the address for service of process current. A past-due statement can be reflected on a status certificate.
New York Tax Department. The $9 statement is separate from Form IT-204-LL. The annual filing-fee guidance sets conditions based on tax classification and New York-source income, gain, loss or deductions. It describes a $25 fee for a covered disregarded LLC and a different schedule for covered LLCs taxed as partnerships. It also identifies situations where the form should not be filed.
When IT-204-LL applies, the stated deadline is the 15th day of the third month after the tax year closes, with no extension for that form or fee. Do not assume that a partnership-return extension extends it. Establish the applicable tax-year facts and use the current instructions; the DOS anniversary month does not determine this tax deadline.
6. Build a Calendar for a Company Registered in Multiple States
Hypothetical example: an ordinary LLC was formed in Delaware on February 18, 2026 and received New York authority on August 10, 2026. It remains registered in both places. The following entries illustrate the separate calendars under the rules reviewed above; they do not determine all of this company's taxes.
| Calendar entry | Date or decision | Evidence needed |
|---|---|---|
| Delaware calendar-2026 LLC tax | Ordinary deadline June 1, 2027; review earlier payment before cancellation. | Correct file number, tax year, amount and government payment confirmation. |
| New York Biennial Statement | August 2028 for this assumed authority date; recheck the rule and fee before filing. | Accepted authority date, DOS ID, submitted statement and receipt. |
| New York tax filing-fee review | Determine IT-204-LL applicability and the company's tax-year deadline separately. | Classification, New York-source items, relevant calculation and filing decision. |
| Registered-agent service | Use the provider contract's renewal date. | Service confirmation and a separate check of any government filing the provider agreed to handle. |
Build your own entries from actual accepted documents rather than projected formation dates. Include the agency, obligation, reporting period, original deadline, allowed filing window, responsible filer and expected confirmation. Put a preparatory reminder before the agency deadline, clearly labelled as your internal reminder. It should never be mistaken for a statutory due date.
For each service-provider assignment, record the specific work purchased. “Compliance package” is not sufficiently precise: does it include the information report, payment of a state tax, or merely reminders? Confirm whether government fees are included and who supplies the necessary financial information. Keep portal access available to an authorised company representative without sharing passwords in a public worksheet.
Review the jurisdiction list when operations, ownership, tax classification or registration changes. The tax-filing guide provides a separate starting point for federal returns. If the business is winding down, follow the close-or-pause guide before removing calendar entries: ceasing sales alone does not establish that state or tax accounts have ended.
7. Resolve Missing Filings and Verify Completion
If a notice arrives or a deadline appears to have been missed, first identify the agency, entity, period and stated problem. A late information report, an unpaid tax and a missing tax return need different responses. An old invoice, an email from a filing provider or an undated screenshot cannot establish the present status.
- Open the official record. Use the agency links in this guide and verify the entity number. Compare the notice with the portal, including the period and balance.
- Identify the missing action. Check whether a submission was never made, rejected, filed for the wrong period or accepted with a payment still outstanding.
- Use the agency's correction route. A late report, amended report, reinstatement and tax-account correction are not interchangeable. Confirm which is available for the company's actual status.
- Reconcile service-provider work. Ask for the agency confirmation and filed version for the task the provider undertook. Avoid duplicating a filing merely because the confirmation is in another inbox.
- Verify the outcome. Save the accepted document and payment proof, then check the updated record or balance. Keep unresolved questions open until their results are known.
For a hypothetical rejection caused by an incorrect entity number, paying again immediately can create a second problem. Compare the rejected submission, the correct record and the payment reference, then follow the agency's instructions for correction or reconciliation. This is a practical investigation pattern, not a promise that an agency will waive a charge or reverse a status change.
Keep public filing information separate from sensitive financial and identity documents. A status certificate can be useful for a particular transaction, but ordering one on a schedule does not perform a report or tax filing. If a certificate shows a problem, resolve the underlying record before treating a newer certificate as the solution.
8. Frequently Asked Questions
Is an annual report the same as a tax return?
No. An information report updates an entity record; a tax return reports information under a tax regime; an annual entity tax can be a separate payment. California and New York make these distinctions particularly visible. Name each required document and payment in the company's calendar so that one confirmation cannot be mistaken for completion of all its obligations.
Does an LLC without revenue still need annual maintenance?
It can. Some requirements follow formation or continued registration, not customer sales. Others depend on tax classification, source income, expenses or activity. Check the applicable rule instead of using “no revenue” as a universal exemption. In particular, New York's tax filing-fee conditions and its DOS Biennial Statement are separate tests; the answer for one does not establish the other.
Are the first-year and later deadlines always the same?
No. California has an initial information statement and separate first-year tax timing. Florida's first annual report follows the formation or effective-date year. Other states use anniversary or tax-year rules. Start with the accepted filing dates and the entity's agency record, then confirm the first deadline and recurring pattern separately.
Does my registered-agent renewal include these filings?
Only the actual service agreement can establish what the provider undertook. Ask for a list of included reports, payments, government fees and required inputs. An agent-service receipt proves payment to the provider, not necessarily submission to the state. Request the government confirmation for each filing or payment handled on the company's behalf.
What changes when my LLC registers in another state?
Add that jurisdiction's entity-maintenance requirements and review the tax consequences of the actual activities. Preserve the formation-state entries until they lawfully end. Registration, tax nexus and licensing are different questions; copying one state's schedule into the new state is unreliable. The hypothetical calendar above illustrates why reporting periods must stay separate.
Must I buy a certificate of good standing every year?
Do not assume an annual purchase is required. A bank, counterparty or registration process may request a current certificate for a particular purpose. Check what that transaction requires, which agency issues the relevant status and how current the document must be. Purchasing a certificate does not replace required reports, tax payments or corrections.
9. Next Steps and Scope of This Guide
Choose the state sections that apply, confirm the actual entity records and create a separate calendar entry for each report, payment and tax-return review. The useful result is a record connecting an obligation to its authority, period, due date and accepted completion. Keep the six-state table as a starting point and update company-specific decisions when the underlying facts change.
If the LLC was just approved, complete the initial operating checklist so those records and authorised accounts exist before the first deadline. Existing owners can use the comparison to identify gaps in their current calendar and discuss unresolved state-tax or registration questions with an appropriately qualified professional.
Educational scope: this guide is not legal, tax or accounting advice. It covers selected ordinary LLC requirements in six states, not every jurisdiction, specialised entity, exemption, local duty or owner-level tax. Verify the current source, reporting year and company facts before filing, paying or deciding that an obligation does not apply.