Многие штаты в США требуют от юридических лиц, таких как LLC и корпорации, подавать годовые отчеты в соответствии с законодательством. Эти отчеты необходимы для подтверждения статуса компании, ее финансового состояния и соблюдения законодательных требований. Однако, процесс определения требований и сроков подачи отчетов может быть сложным и запутанным, особенно для занятых владельцев малых бизнесов.
Каждый штат имеет свои собственные правила и сроки подачи годовых отчетов, а также различные санкции за их нарушение. Кроме того, некоторые штаты могут требовать не только годовые отчеты, но и начальные отчеты при регистрации бизнеса. Для облегчения этого процесса мы подготовили список требований по штатам.
Основные моменты, которые важно знать о годовых отчетах
- Обязательность подачи отчетов: Практически все штаты требуют от LLC и корпораций подавать годовые отчеты. Исключение составляет лишь штат Огайо.
- Разнообразие требований: Требования к подаче годовых отчетов и сроки их предоставления могут значительно различаться в зависимости от штата. Поэтому важно ознакомиться с конкретными правилами для вашего штата.
- Санкции за несоблюдение сроков: Органы государственной регистрации могут налагать штрафы и другие меры наказания на компании, которые не подают годовые отчеты вовремя.
- Потеря status of good standing: В случае продолжительного игнорирования обязательств по подаче отчетов, компании могут лишиться своего status of good standing перед штатом, что может привести к потере льгот и преимуществ, предоставляемых зарегистрированным бизнес-структурам.
- Изменения требований: В связи с экономическими факторами, такими как пандемия COVID-19, требования штатов к подаче годовых отчетов могут меняться, поэтому важно регулярно проверять обновления на сайтах соответствующих органов.
C Corporation Annual Report List by State
|
State |
Report Name |
Submission Frequency |
Due Date |
|
Alabama |
Business Privilege Tax Return |
Yearly |
Same as federal return |
|
Alabama |
Annual Return |
Yearly |
15th day of the fourth month after beginning of the tax year |
|
Alaska |
Biennial Report |
2 Years |
January 2 |
|
Arizona |
Annual Report |
Yearly |
Anniversary date |
|
Arkansas |
Annual Franchise Tax Report |
Yearly |
May 1 |
|
California |
Annual Franchise Tax Report |
Yearly |
The 15th day of the 4th month from the formation date |
|
California |
Statement of Information |
Yearly |
Last day of the anniversary month |
|
Colorado |
Periodic Report |
Yearly |
Last day of the anniversary month |
|
Connecticut |
Annual Report |
Yearly |
Anniversary date |
|
Delaware |
Annual Report |
Yearly |
March 1 |
|
Florida |
Annual Report |
Yearly |
May 1 |
|
Georgia |
Annual Registration |
Yearly |
April 1 |
|
Hawaii |
Annual Report |
Yearly |
The quarter that contains the anniversary month |
|
Idaho |
Annual Report |
Yearly |
Last day of the anniversary month |
|
Illinois |
Annual Report |
Yearly |
Prior to the first day of the anniversary month |
|
Indiana |
Business Entity Report |
2 Years |
Last day of the anniversary month |
|
Iowa |
Biennial Report |
2 Years – Even |
April 1 |
|
Kansas |
Annual Report |
Yearly |
The 15th day of the 4th month after the close of the fiscal year |
|
Kentucky |
Annual Report |
Yearly |
June 30 |
|
Louisiana |
Annual Report |
Yearly |
Anniversary date |
|
Maine |
Annual Report |
Yearly |
June 1 |
|
Maryland |
Annual Report |
Yearly |
April 15 |
|
Massachusetts |
Annual Report |
Yearly |
Within 2.5 months after the close of the organization’s fiscal year |
|
Michigan |
Annual Report |
Yearly |
May 15 |
|
Minnesota |
Annual Renewal |
Yearly |
December 31 |
|
Mississippi |
Annual Report |
Yearly |
April 15 |
|
Missouri |
Annual Report |
Yearly |
By the end of the 3rd month following the registration anniversary month |
|
Montana |
Annual Report |
Yearly |
April 15 |
|
Nebraska |
Biennial Occupation Tax Report |
2 Years – Even |
March 1 |
|
Nebraska |
Annaul Benefit Report |
2 Years – Even |
March 1 |
|
Nevada |
Annual List of Officers and Directors |
Yearly |
Last day of the anniversary month |
|
New Hampshire |
Annual Report |
Yearly |
April 1 |
|
New Jersey |
Annual Report |
Yearly |
By the end of the month prior to the registration anniversary month |
|
New Mexico |
Biennial Report |
2 Years |
The 15th day of the 4th month after the close of the fiscal year |
|
New York |
Biennial Report |
2 Years |
Last day of the anniversary month |
|
North Carolina |
Annual Report |
Yearly |
The 15th day of the 4th month after the close of the fiscal year |
|
North Dakota |
Annual Report |
Yearly |
August 1 |
|
Ohio |
n/a |
n/a |
n/a |
|
Oklahoma |
Business Activity Tax Return |
Yearly |
July 1 |
|
Oregon |
Annual Report |
Yearly |
Anniversary date |
|
Pennsylvania |
Decennial Report |
10 Years |
December 31 |
|
Rhode Island |
Annual Report |
Yearly |
May 1 |
|
South Carolina |
Annual Report |
Yearly |
Report included in the tax return |
|
South Dakota |
Annual Report |
Yearly |
First day of anniversary month |
|
Tennessee |
Annual Report |
Yearly |
By the 1st day of the 4th month following the fiscal year-end |
|
Texas |
Texas Franchise Tax Report |
Yearly |
May 15 |
|
Utah |
Annual Renewal |
Yearly |
By the last day of the anniversary month |
|
Vermont |
Annual Report |
Yearly |
Within two and a half months after the end of the organization’s fiscal year |
|
Virginia |
Annual Report |
Yearly |
Last day of the anniversary month |
|
Washington |
Annual Report |
Yearly |
Last day of the anniversary month |
|
West Virginia |
Annual Report |
Yearly |
June 30 |
|
Wisconsin |
Annual Report |
Yearly |
Last day of the quarter that contains the formation month |
|
Wyoming |
Annual Report |
Yearly |
First day of anniversary month |
|
Washington DC |
Biennial Report |
2 Years |
April 1 |
Дополнительно:
Годовой отчет Пенсильвании будет подаваться ежегодно до 30 июня начиная с 2025 года.
Годовой отчет Вашингтона, округа Колумбия, должен быть подан в первый год после открытия компании, а затем каждые 2 года после этого.
LLC Annual Report List by State
|
State |
Report Name |
Submission Frequency |
Due Date |
|
Alabama |
Business Privilege Tax Return |
Yearly |
Due the same time as federal return |
|
Alaska |
Biennial Report |
2 Years |
January 2 |
|
Arizona |
n/a |
n/a |
n/a |
|
Arkansas |
Annual Franchise Tax Report |
Yearly |
May 1 |
|
California |
Annual Franchise Tax Report |
Yearly |
The 15th day of the 4th month from the formation date |
|
California |
Statement of Information |
2 Years |
Last day of the anniversary month |
|
Colorado |
Periodic Report |
Yearly |
By the last day of the anniversary month |
|
Connecticut |
Annual Report |
Yearly |
March 31st |
|
Delaware |
Alternative Entity Tax |
Yearly |
June 1 |
|
Florida |
Annual Report |
Yearly |
May 1 |
|
Georgia |
Annual Registration |
Yearly |
April 1 |
|
Hawaii |
Annual Report |
Yearly |
The quarter that contains the anniversary month |
|
Idaho |
Annual Report |
Yearly |
Last day of the anniversary month |
|
Illinois |
Annual Report |
Yearly |
Prior to the first day of the anniversary month |
|
Indiana |
Business Entity Report |
2 Years |
Last day of the anniversary month |
|
Iowa |
Biennial Report |
2 Years – Odd |
April 1 |
|
Kansas |
Annual Report |
Yearly |
The 15th day of the 4th month after the close of the fiscal year |
|
Kentucky |
Annual Report |
Yearly |
June 30 |
|
Louisiana |
Annual Report |
Yearly |
Anniversary date |
|
Maine |
Annual Report |
Yearly |
June 1 |
|
Maryland |
Annual Report & Personal Property Return |
Yearly |
April 15 |
|
Massachusetts |
Annual Report |
Yearly |
Anniversary date |
|
Michigan |
Annual Report |
Yearly |
Febuary 15 |
|
Minnesota |
Annual Renewal |
Yearly |
December 31 |
|
Mississippi |
Annual Report |
Yearly |
April 15 |
|
Missouri |
n/a |
n/a |
n/a |
|
Montana |
Annual Report |
Yearly |
April 15 |
|
Nebraska |
Biennial Reports |
2 Years – Odd |
April 1 |
|
Nevada |
Annual List of Managers or Members |
Yearly |
Last day of the anniversary month |
|
New Hampshire |
Annual Report |
Yearly |
April 1 |
|
New Jersey |
Annual Report |
Yearly |
End of the month prior to the registration anniversary month |
|
New Mexico |
n/a |
n/a |
n/a |
|
New York |
Biennial Report |
2 Years |
Last day of the anniversary month |
|
North Carolina |
Annual Report |
Yearly |
April 15 |
|
North Dakota |
Annual Report |
Yearly |
November 15 |
|
Ohio |
n/a |
n/a |
n/a |
|
Oklahoma |
Annual Certificate |
Yearly |
Anniversary date |
|
Oregon |
Annual Report |
Yearly |
Anniversary date |
|
Pennsylvania |
Decennial Report |
10 Years |
December 31 |
|
Rhode Island |
Annual Report |
Yearly |
May 1 |
|
South Carolina |
n/a |
n/a |
n/a |
|
South Dakota |
Annual Report |
Yearly |
First day of anniversary month |
|
Tennessee |
Annual Report |
Yearly |
By the 1st day of the 4th month following the fiscal year-end |
|
Texas |
Texas Franchise Tax Report |
Yearly |
May 15 |
|
Utah |
Annual Renewal |
Yearly |
By the last day of the anniversary month |
|
Vermont |
Annual Report |
Yearly |
Within three months after the end of the organization’s fiscal year |
|
Virginia |
Annual Registration |
Yearly |
Last day of the anniversary month |
|
Washington |
Annual Report |
Yearly |
Last day of the anniversary month |
|
West Virginia |
Annual Report |
Yearly |
June 30 |
|
Wisconsin |
Annual Report |
Yearly |
Last day of the quarter that contains the formation month |
|
Wyoming |
Annual Report |
Yearly |
First day of anniversary month |
|
Washington DC |
Biennial Report |
2 Years |
April 1 |
Дополнительно:
Годовой отчет Пенсильвании будет подаваться ежегодно до 30 июня начиная с 2025 года.
Годовой отчет Вашингтона, округа Колумбия, должен быть подан в первый год после открытия компании, а затем каждые 2 года после этого.