Годовой отчет для LLCs и корпораций: Список по штатам - Gennadiy Arnautov CPA - Tax, Accounting and Business Advisory Miami

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 Annual Franchise Tax 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 C Corps are due April 15th or the 15th day of 4th month after tax year-end
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 Public Information Report (PIR)	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 Public Information Report (PIR)	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.