Guide
LLC vs Corporation: Annual Filing Requirements by State
LLCs and corporations usually file the same annual paperwork — but not always, and the differences are exactly where businesses get caught. Three states in our coverage treat the two entity types differently.
Where the rules split
- North Carolina: LLCs file by April 15; corporations file by the 15th day of the 4th month after their fiscal year ends — two completely different calendars. See North Carolina Annual Report Filing.
- Pennsylvania: corporations file by June 30, LLCs get until September 30, and other entity types have until December 31. See .
- Virginia: corporations file an annual report plus a registration fee scaled by authorized shares; LLCs file no report at all — just a flat $50 annual fee. See Virginia Annual Registration Filing.
Deadlines and penalties, state by state
| State | Filing | Deadline | If you file late |
|---|---|---|---|
| Florida | Annual Report (annual) | May 1 of each year | Florida charges a $400 late fee for reports filed after May 1. |
| Georgia | Annual Registration (annual) | April 1 of each year | Georgia charges a $25 late fee after April 1. |
| Indiana | Business Entity Report (biennial) | Every two years, by the end of your company's anniversary month | Late entities lose good standing and risk administrative dissolution. |
| North Carolina | Annual Report (annual) | April 15 for LLCs; corporations file by the 15th day of the 4th month after fiscal year end | Late entities receive a Notice of Grounds and face administrative dissolution if the report is not filed. |
| Virginia | Annual Registration (annual) | By the last day of your company's anniversary month each year | Virginia charges a $25 late fee. |
| Washington | Annual Report (annual) | By the last day of your company's anniversary month each year | Washington charges a $25 delinquency fee after the expiration date. |
| Wisconsin | Annual Report (annual) | By the end of the calendar quarter of your company's formation anniversary | Delinquent entities lose good standing and risk administrative dissolution. |
| Wyoming | Annual Report (annual) | By the first day of your company's anniversary month each year | Entities that fail to file face administrative dissolution. |
Practical takeaways
- If you converted from LLC to corporation (or the reverse), your filing calendar may have changed — check the state's rule for your new type.
- Fiscal-year corporations in North Carolina should anchor the deadline to their tax year, not the calendar year.
- Multi-state businesses: foreign registrations follow each state's own rule (Wisconsin, for example, puts all foreign entities on March 31 regardless of formation date).
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