Which states allow anonymous LLCs?

The states most commonly cited for anonymous LLC formation are Wyoming, New Mexico, Nevada, Delaware, and Montana. Each provides some degree of member privacy at the formation stage, meaning member names are not required on the public Articles of Organization or Certificate of Formation. However, the degree of ongoing privacy varies significantly by state. Wyoming and New Mexico offer the strongest combination of formation privacy and minimal recurring disclosure. Nevada publicly discloses managers and members on its annual list filing, which limits its true anonymity value. Delaware does not require member names on the Certificate of Formation but has a public registered agent requirement that creates a partial paper trail. Montana provides formation privacy but has less-developed case law than Wyoming. Note that all LLCs subject to the federal Corporate Transparency Act must file a Beneficial Ownership Information report with FinCEN regardless of state choice. Consult a licensed attorney for guidance specific to your situation.

What is the most private LLC state?

Wyoming and New Mexico are generally considered the most private LLC states for different reasons. Wyoming (under W.S. 17-28-107) allows a professional organizer to file the Articles of Organization without disclosing member names, and the annual report does not require member disclosure. New Mexico goes one step further by requiring no annual report at all, which means there is no recurring public filing that could reveal member information over time. The practical difference is that Wyoming has a more developed statutory framework and more supporting case law, while New Mexico offers the lowest long-term administrative burden. Both states still require a registered agent with a public address. Federal BOI reporting obligations apply in both states regardless.

Does Wyoming allow anonymous LLC formation?

Yes. Wyoming Statutes 17-28-107 explicitly allows an organizer to file the Articles of Organization on behalf of the LLC without disclosing member or manager names in the public filing. The organizer (which may be a formation service acting on your behalf) is listed instead of the actual owners. Wyoming's annual report also does not require disclosure of member names. This filing-as-organizer approach is the legal mechanism behind what is commonly marketed as a Wyoming anonymous LLC. It is important to understand that this is state-level formation privacy only. Federal BOI reporting under the Corporate Transparency Act requires disclosure of beneficial owners to FinCEN (not public) regardless of state choice.

What is the difference between Wyoming and New Mexico for anonymous LLCs?

Both Wyoming and New Mexico allow anonymous LLC formation (no member names on public Articles of Organization). The key differences are: (1) Annual reporting: Wyoming requires a minimal annual report ($60 minimum fee) that does not disclose members. New Mexico requires no annual report at all, which means zero recurring public filing exposure. (2) Cost: New Mexico's formation fee is lower and there are no annual fees after formation. Wyoming charges $60 per year minimum. (3) Statute and case law: Wyoming has a more mature LLC statute and more supporting court decisions. New Mexico's framework is newer and less tested. (4) Practical use: New Mexico is often preferred for long-term passive holding structures where minimizing administrative burden is the priority. Wyoming is often preferred when statutory clarity and case law depth matter. Both are legitimate privacy-state choices; the right answer depends on your specific structure and goals. Consult a licensed attorney.

Is Nevada actually an anonymous LLC state?

Nevada is frequently marketed as a privacy-friendly state for LLC formation, but it has a significant limitation that is often understated: Nevada's Annual List of Managers or Members (NRS Chapter 86) is a public filing that discloses the names and addresses of the LLC's managers (in a manager-managed LLC) or members (in a member-managed LLC). This annual public disclosure largely negates the formation-stage privacy that Nevada provides. A Nevada LLC may start with no member names on the Articles of Organization, but by the time the first Annual List is due, that information becomes public record. This is a meaningful difference from Wyoming and New Mexico, where member names are not required in any recurring public filing. For true ownership privacy at the state level, Wyoming and New Mexico are more consistently private over time.

Does the Corporate Transparency Act eliminate the benefit of anonymous LLCs?

The Corporate Transparency Act (CTA), codified at 31 U.S.C. 5336, requires most LLCs formed in the United States to file a Beneficial Ownership Information (BOI) report with the Financial Crimes Enforcement Network (FinCEN) disclosing the identity of beneficial owners. This is a federal reporting obligation that applies regardless of which state the LLC is formed in. Importantly, BOI reports are not public records. They are filed with FinCEN and are accessible only to authorized law enforcement and financial institutions under specific circumstances. This means the CTA does not eliminate the benefit of state-level anonymous formation for public-record purposes. Your name may not appear in any publicly searchable database, even after BOI compliance. The CTA changed federal compliance obligations but did not make state formation records public. Consult a licensed attorney familiar with current FinCEN guidance, as the CTA's implementation has been subject to ongoing litigation and regulatory updates.

What is nominee services for anonymous LLC and is it legal?

Nominee services typically involve using a third party (a nominee organizer, nominee manager, or nominee member) to appear in public LLC records in place of the actual beneficial owner. The legality of nominee arrangements depends on how they are structured and for what purpose. Using a formation service as a professional organizer to file your LLC (per Wyoming W.S. 17-28-107) is a straightforward and fully legal service. More complex arrangements involving nominee members or managers should be reviewed by a licensed attorney, as they can raise issues related to the Corporate Transparency Act's beneficial ownership reporting requirements, which require disclosure of actual beneficial owners (not nominees) to FinCEN. The CTA specifically addresses arrangements designed to obscure beneficial ownership. This article is educational only and is not legal advice.

LLC Annual Report Deadlines by State 2026: When Each State Wants Its Filing

Published 2026-05-01

Scenario: You opened a Pennsylvania LLC in 2018 expecting to file once every ten years. The 2025 legislative change flipped Pennsylvania to annual reports and you missed the new April-30 deadline. Meanwhile, your separate Wyoming LLC's anniversary is in March, your Florida LLC is due May 1, your California LLC owes the $800 minimum by April 15, and your Maryland LLC's $300 Personal Property Return is due April 15 too. Five states, five different deadlines, three different filing systems. One missed deadline can administratively dissolve a structure that holds your real estate. Here is the calendar that prevents it.

This article lists annual or biennial report deadlines for all 50 states (and D.C.) plus the franchise-tax and special-compliance deadlines that most operators do not realize are separate from the report. The seven states that do NOT require an annual report are flagged. The states with the heaviest penalty regimes are flagged. The Pennsylvania flip is explained.

Last updated: May 1, 2026.

The Direct Answer (Featured-Snippet Block)

Most U.S. states require an LLC to file an annual or biennial report with the Secretary of State and pay an associated fee. Deadlines fall into three patterns: (1) anniversary-based (Wyoming, Delaware, Nevada), where the report is due on the LLC's formation anniversary; (2) calendar-fixed (Florida May 1, Pennsylvania April 30, Tennessee April 1), where every LLC in the state shares the same deadline; (3) staggered by member name or industry (rare, mostly historical). Seven states require NO annual report at all (Missouri, New Mexico, Ohio, Arizona, South Carolina, Alabama for LLCs not subject to BPT, Idaho conditional). California's $800 minimum franchise tax (separate from any report) is due April 15 every year.

How to Read This Article

Annual reports are the most-missed compliance item in LLC operation. Three reasons: 1. The deadline is a year out from formation, easy to forget. 2. Many states do NOT mail a reminder. 3. The penalty for missing it is administrative dissolution, which destroys the liability shield.

If your LLC is administratively dissolved, you can usually reinstate it but you may have a gap in liability protection during the dissolution window. Worse, in some states (Texas, Tennessee), the franchise-tax obligation accrues whether the LLC is in good standing or not.

The deadline tables below are structured by deadline type so a multi-state operator can build one calendar.

Anniversary-Based States

Your report is due on the LLC's formation anniversary. The exact day or month varies.

State	Deadline	Annual Cost	Notes
Wyoming	First day of anniversary month	$60 minimum or 0.0002 × WY-situs assets	W.S. § 17-29-209
Delaware	June 1 (annual franchise tax, NOT a report)	$300 franchise tax	NO information report; just the tax
Nevada	Last day of anniversary month	$350 ($150 list + $200 business license)	Two separate filings
Hawaii	End of quarter of anniversary	$15	Haw. Rev. Stat. § 425E
Washington	End of anniversary month	$71	RCW § 25.15.106
Oregon	Anniversary date	$100	ORS § 63.787
Vermont	March 31 (after anniversary year)	$35	11 V.S.A. § 4002

Wyoming is the most common anniversary-based deadline our customers encounter. The Wyoming Secretary of State sends a reminder by email if you have an email on file, but does not mail one. Forgetting Wyoming costs $50 reinstatement fee plus the annual report fee.

Calendar-Fixed States

Every LLC in the state shares the same deadline regardless of formation date.

State	Deadline	Annual Cost	Notes
Florida	May 1	$138.75	Sunbiz portal; $400 late penalty after September 30
Pennsylvania	April 30	$7	FLIPPED from decennial 2025 (Act 122 of 2022)
Tennessee	First day of fourth month after fiscal year end (April 1 for calendar year)	$300 minimum F&E	Tenn. Code Ann. § 67-4-2007
Maryland	April 15	$300 PPR	Md. Code Ann. § 4A-1101 (the "$300 trap")
Massachusetts	Anniversary date or April 15 (depends on tax form)	$500	Mass. Gen. Laws ch. 156C § 12
Illinois	First day of anniversary month	$75	805 ILCS 180
New York	Biennial; due by anniversary month	$9	NY LLC Law § 301-a
Texas	May 15 (Public Information Report + Franchise Tax)	$0 if under no-tax-due threshold ($2.47M for 2024)	Tex. Tax Code § 171.0002
Georgia	April 1	$50	O.C.G.A. § 14-11
Connecticut	March 31	$80	Conn. Gen. Stat. § 34
Kentucky	June 30	$15 + LLET min $175	KRS § 141.0401
Mississippi	April 15	$25 (info only, no fee)

Florida is the most-cited calendar-fixed deadline because Florida's $400 late penalty is steep. A May 1 miss followed by an October 1 file-late costs $538.75 instead of $138.75. The Florida Department of State will administratively dissolve in late September if not filed.

Pennsylvania's flip in 2025 caught dormant LLC owners. A PA LLC formed in 2018 had a 2028 decennial-report obligation under the old system. The 2022 Act flipped the cycle to annual starting in 2025. If you formed a PA LLC pre-2025 and have not filed since, you are now late.

Tennessee's deadline is the first day of the fourth month after fiscal year end. For calendar-year LLCs, that is April 1. Tennessee F&E minimum of $300 is owed even at $0 revenue.

Maryland's "$300 Personal Property Return" is technically a tax form, not an annual report, but it functions like one and operators miss it. Due April 15 every year.

Biennial States (Every Other Year)

State	Deadline	Cost	Notes
New York	Anniversary month, every other year	$9	NY LLC Law § 301-a
Iowa	April 1 in odd-numbered years (varies by formation)	$30	Iowa Code § 489.209
Nebraska	April 1 in odd years	$26	Neb. Rev. Stat. § 21
Indiana	Anniversary, every two years	$32	Ind. Code § 23-18.1
Alaska	Biennial, due January 2 of odd years	$100	Alaska Stat. § 10.50.750
District of Columbia	April 1, every two years	$300	DC Code § 29-102.11

Biennial states are easier to forget, paradoxically, because the "every other year" cadence breaks the annual-rhythm habit.

States with NO Annual Report Requirement

These states do not require an LLC to file an annual report at all. Other taxes or filings may still apply.

State	Statute	Other Compliance
Missouri	Mo. Rev. Stat. § 347.183	None at state level for typical LLC
New Mexico	NMSA § 53-19-1 et seq.	None at state level
Ohio	Ohio Rev. Code Ch. 1706	None at state level
Arizona	A.R.S. § 29-3212	Publication required at formation in some counties
South Carolina	S.C. Code § 33-44	$25 LLC tax return if S-Corp election
Alabama	Ala. Code § 10A-5A	Business Privilege Tax (BPT) due, separate from report
Idaho	Idaho Code § 30-25	Annual report required but $0 fee for LLCs filing on time

Missouri and New Mexico are the truly-no-recurring-state-cost LLC jurisdictions. Ohio joined the no-annual-report group with the 2022 Ohio Revised LLC Act. Arizona has no annual report but a publication requirement at formation in some counties.

Late-Penalty Heavy Hitters

Some states' late penalties materially exceed the report fee. Plan for these.

State	Late Penalty	Trigger
Florida	$400	After September 30 (4 months late)
California	$250 minimum	After tax-form due date (separate from $800 minimum)
Massachusetts	$25/month	After deadline
Texas	$50 + interest on tax due	Late franchise-tax filing
Tennessee	$200 + interest	Late F&E filing

California's late-penalty regime is especially aggressive because the $800 minimum franchise tax is separate from the LLC information return (Form 568) and missing the FTB filing can trigger separate $250 + per-member penalties under FTB rules.

States with Franchise/Privilege Tax SEPARATE from the Report

It is common to confuse "annual report" with "franchise tax." They are often two different filings with different deadlines.

State	Annual Report	Separate Franchise/Privilege Tax	Tax Deadline
Delaware	None	$300 franchise tax	June 1
California	None separate from FTB filing	$800 minimum franchise tax	April 15 (Form 568)
Tennessee	F&E return	F&E tax min $300	April 1
Texas	PIR	Franchise tax (no-tax-due if under threshold)	May 15
Kentucky	$15 annual	LLET minimum $175	April 15
Massachusetts	$500 annual	None separate	Same
Alabama	None	BPT minimum $50 to $100+	March 15

Delaware is unusual: there is no annual information report, just the franchise tax. Operators sometimes form a Delaware LLC, never receive a report-due notice from the state, and assume there is no annual obligation. The $300 franchise tax due June 1 is the obligation, with $200 late penalty plus 1.5% monthly interest.

Why So Many Operators Get Hit With Administrative Dissolution

Three structural reasons.

Reason 1: Email reminders are inconsistent. Some states (Wyoming, Florida) email reminders if you provided an email on filing. Others (Delaware, California) do not. Operators rely on memory, which fails.

Reason 2: The registered agent is the only consistent reminder source. A commercial registered agent service typically sends an annual-report reminder 60 to 90 days out. If your registered agent is your home address (you serving as your own RA), no one is reminding you.

Reason 3: Multi-state operators forget one of three or four. A single-state operator remembers one deadline. A 5-state operator has 5 different deadlines, sometimes 5 different fee structures, and at least one will slip without a calendar discipline.

Toby Mathis of Anderson Business Advisors recommends a centralized compliance calendar with a 90-day forward view as the floor for any multi-entity operator (https://andersonadvisors.com).

What Happens If You Miss a Deadline

The state does not show up at your door. The consequence is administrative.

Step 1 (typically 30 to 60 days late): Late-fee penalty added.

Step 2 (typically 90 to 180 days late): Notice of pending administrative dissolution mailed to the registered agent address. If the registered agent is a commercial service, they forward.

Step 3 (typically 6 to 12 months late): Administrative dissolution. The LLC is "not in good standing" with the state.

Step 4 (during dissolution): The LLC technically lacks the capacity to defend a lawsuit, file a deed, or open a new bank account. In some states, the personal liability shield is treated as suspended for actions during the dissolution period.

Step 5 (reinstatement): Most states allow reinstatement within a window (typically 1 to 5 years, sometimes longer) by filing back-due reports, paying all back-due fees and penalties, and filing a reinstatement form. Costs vary from $50 (Wyoming) to $500+ (California).

The dissolution window is the dangerous time. Lee R. Phillips of LegaLees writes that, "The corporate veil is not the entity, it is the discipline you bring to maintaining the entity." (https://legalees.com) Administrative dissolution is the maintenance failure.

Common Pitfalls

Pitfall 1: Pennsylvania flip 2025. PA LLC formed pre-2025 has a new annual obligation as of 2025. Many dormant operators are out of compliance.

Pitfall 2: Maryland $300 PPR. Form name does not include "annual report." Operators miss it because they are looking for a different label.

Pitfall 3: Delaware $300 franchise tax. No information report; just the tax. Operators expecting a "report-due" notice get nothing and miss the June 1 tax deadline.

Pitfall 4: Tennessee F&E minimum. $300 owed at $0 revenue, every year, on every TN LLC.

Pitfall 5: California $800 plus separate Form 568. Two filings, one obligation, easy to file one and forget the other.

Pitfall 6: Foreign-qualified LLC double-deadline. If you operate in two states, you have annual-report obligations in BOTH. Forgetting the foreign-state report dissolves your right to do business in that state.

Frequently Asked Questions

What states have NO annual report? Missouri, New Mexico, Ohio, Arizona, South Carolina, and (with conditional treatment) Alabama and Idaho. Other state-level filings or taxes may still apply.

What is the most-missed annual report deadline? Florida (May 1) and Pennsylvania (April 30, post-flip 2025) are the two most-missed in our experience. Florida's $400 late penalty is the steepest commonly encountered.

Can my LLC be dissolved if I miss the deadline? Yes. Most states administratively dissolve LLCs that fail to file the annual report after a notice period. The window varies by state but is typically 6 to 12 months late.

How do I reinstate a dissolved LLC? File the back-due reports, pay all back-due fees and penalties, and submit a reinstatement application. Costs run $50 (Wyoming) to $500+ (California). Some states have a hard window after which reinstatement is barred.

Is there a deadline calendar I can rely on? Use your registered agent's reminder service. Most commercial registered agents send a 60-90 day notice. If you serve as your own registered agent, build the deadline into your business calendar manually.

Does my Delaware LLC have an annual report? No information report, but a $300 franchise tax due June 1 every year (Del. Code tit. 6 § 18-1107). Many Delaware LLC operators miss this because they expect a "report-due" reminder.

Your Next Step

If you have multi-state LLCs, build a single calendar for ALL deadlines now. We file LLCs in Wyoming, Texas, Florida, Delaware, Nevada, and New Mexico, and serve as registered agent in each, with annual-report reminder service included at no extra charge. State-by-state pricing on our home index lists each state's deadline alongside the renewal cost.

About this article: State LLC Service publishes plain-English explanations of LLC formation, registered agent requirements, and ongoing-compliance deadlines across all 50 states. We are an LLC formation and registered agent service. We are not a law firm and do not provide legal advice; consult licensed counsel and a CPA in your state for guidance specific to your situation.

Disclosure: Deadlines and fees were current as of May 1, 2026. State legislatures change deadlines and fees; verify the current published rate at the relevant Secretary of State or Department of Revenue before relying on any number above. Independent Curator Disclosure: This article references named industry voices we follow (researchers, attorneys, CPAs, and educators) along with statutes and court opinions. The named individuals and firms are independent of our service. We have no business relationship with them beyond researching and synthesizing publicly available content they have published. References do not imply endorsement, sponsorship, or affiliation. Always consult licensed counsel for advice specific to your situation.