Small business owners need to juggle many tasks — from drumming up new business to fulfilling orders, tracking down late payments and much, much more. Your clients probably turn to you to help them manage their books or file their state and federal taxes properly.
But what about making sure clients are complying with all the local and federal regulations that apply to their business? You can help your small business clients manage their corporate compliance filings so they don’t miss important deadlines.
Currently, all states except Alabama and Ohio require some kind of annual report filing. When businesses fail to file on time, they can get hit with fines or other penalties — and in worst-case scenarios, the business could fall out of good standing with the state, and the business owner could lose his or her liability protection.
Specific requirements and deadlines vary by state. To help you manage your clients’ dates, here’s a handy outline of the key deadlines by state.
Annual report deadlines by state:
1. Alabama: Annual report filing not required for LLCs and corporations.
2. Alaska: Biennial report due biennially by Jan. 2 for LLCs and corporations.
3. Arizona: Annual report due annually on the formation anniversary for corporations; no annual report filing is required for LLCs.
4. Arkansas: Annual franchise tax report due annually by May 1 for LLCs and corporations.
5. California: Statement of information due annually by the last day of the anniversary month for corporations; statement of information due biennially by the last day of the anniversary month for LLCs.
6. Colorado: Periodic report due annually within a three-month window starting on the first day of the anniversary month for LLCs and corporations.
7. Connecticut: Annual report due annually by the anniversary date for corporations; Annual report due annually by March 31 for LLCs.
8. Delaware: Annual franchise tax report due annually by March 1 for corporations: alternative entity tax due annually by June 1 for LLCs.
9. District of Columbia.: Two-year report due initially by April 1 in the calendar year after registration; then due biennially by April 1 for LLCs and corporations.
10. Florida: Annual report due annually by May 1 for LLCs and corporations.
11. Georgia: Annual registration due annually by April 1 for LLCs and corporations.
12. Hawaii: Annual report due during the quarter that contains the registration anniversary month for LLCs and corporations (March 31, June 30, Sept. 30 or Dec. 31).
13. Idaho: Annual report due by the last day of the anniversary month for LLCs and corporations. For example, if your client incorporated on June 15, their annual report would be due by June 30.
14. Illinois: Annual report due by the last day before the anniversary month for LLCs and corporations. For example, if your client incorporated on June 15, their annual report would be due by May 31.
15. Indiana: Business entity report due biennially by the end of the anniversary month for LLCs and corporations. For example, if your client incorporated Oct. 22, their annual report would be due by Oct. 31 every other year.
16. Iowa: Biennial report due on April 1 of even years for corporations, and by April 1 of odd years for LLCs.
17. Kansas: Annual report due by the 15th day of the fourth month after the close of the fiscal year for LLCs and corporations. In many cases, this is April 15.
18. Kentucky: Annual report due annually by June 30 for LLCs and corporations.
19. Louisiana: Annual report due annually by the anniversary for LLCs and corporations. For example, if your client incorporated on May 15, their annual report is due by May 15 every year.
20. Maine: Annual report due annually by June 1 for LLCs and corporations.
21. Maryland: Annual report postmarked by April 15 for LLCs and corporations.
22. Massachusetts: Annual report due annually within 2.5 months of the close of the fiscal year for corporations; due annually by the anniversary date for LLCs.
23. Michigan: Annual report due annually by May 15 for corporations; Annual report due by Feb. 15 for LLCs.
24. Minnesota: Annual renewal due annually by Dec. 31 for LLCs and corporations.
25. Mississippi: Annual report due annually by April 15 for LLCs and corporations.
26. Missouri: Annual report due annually three months after the end of the anniversary month for corporations. For example, if your client incorporated on July 20, their annual report is due every year by Oct. 31. Annual report filings are not required for LLCs.
27. Montana: Annual report due annually by April 15 for LLCs and corporations.
28. Nebraska: Biennial Occupation Tax report due biennially by March 1 of even years for corporations, and biennially by April 1 of odd years for LLCs.
29. Nevada: Annual list of officers due annually by the end of the anniversary month for corporations; annual list of managers and members due annually by the end of the anniversary month for LLCs.
30. New Hampshire: Annual report due annually by April 1 for LLCs and corporations.
31. New Jersey: Annual report due annually by the end of the anniversary month for LLCs and corporations. For example, if your client incorporated on May 1, their annual report would be due each year by May 31.
32. New Mexico: Biennial report due biennially by the 15th day of the fourth month following the close of the fiscal year; report filing not required for LLCs.
33. New York: Biennial report due biennially by the end of the anniversary month for LLCs and corporations.
34. North Carolina: Annual report due annually by the 15th day of the fourth month following the close of the fiscal year for corporations; annual report due by April 15 for LLCs.
35. North Dakota: Annual report due annually by Aug. 1 for corporations. Annual report due by Nov. 15 for LLCs.
36. Ohio: Annual filing not required for LLCs and corporations.
37. Oklahoma: Annual report not required for corporations. Annual certificate due annually by the anniversary date for LLCs.
38. Oregon: Annual report due annually by the anniversary date for LLCs and corporations.
39. Pennsylvania: Decennial report due every 10 years if no other have filings have been made during that time, for corporations and LLCs.
40. Rhode Island: Annual report due annually by March 1 for corporations. Annual report due annually by Nov. 1 for LLCs.
41. South Carolina: Annual reports are not required for corporations. LLCs that have elected S Corp taxation must file an annual SC1120S with the South Carolina Department of Revenue.
42. South Dakota: Annual report due by the first day of the anniversary month for LLCs and corporations. For example, if your client incorporated on March 2, their annual report is due each year by March 1.
43. Tennessee: Annual report due annually by the first day of the fourth month after the close of the fiscal year for LLCs and corporations. In many cases, this is April 1.
44. Texas: Public Information report due annually by May 15 for LLCs and corporations.
45. Utah: Annual renewal due annually by the end of the anniversary month for LLCs and corporations. For example, if your client incorporated on Oct. 12, their annual report deadline would be Oct. 31.
46. Vermont: Annual report due annually within two and half months following the end of the fiscal year for corporations (for many, this will be March 15). Annual report due annually within three months following the end of the fiscal year for LLCs (for many, this will be March 31).
47. Virginia: Annual report due annually by the end of the anniversary month for corporations. Annual registration due annually by the end of the anniversary month for LLCs.
48. Washington: Annual report due annually by the end of the anniversary month for LLCs and corporations.
49. West Virginia: Annual report due annually by July 1 for LLCs and corporations.
50. Wisconsin: Annual report due by the end of the quarter that contains the registration anniversary month for LLCs and corporations (March 31, June 30, September 30 or December 31).
51. Wyoming: Annual report due annually by the first day of the anniversary month for LLCs and corporations. For example, if your client incorporated on Aug. 20, their annual report would be due by Aug. 1 each year.
As you can see, there’s a wide range of deadlines across the states. Whenever a client incorporates or forms an LLC for a new business or you sign on a client with a business, it’s smart to create a calendar with the appropriate filing deadline. You could also partner with a document filing company that offers a free service to keep track of each client’s deadlines. You’ll be helping your client stay compliant and taking one more task off their to-do list.
