── ── Entity compliance guide · 2026
State annual reports: five dates you can calendar, and the rest you must look up.
The fixed dates: Delaware corporations file by March 1 (8 Del. C. §502), Delaware LLCs pay their flat $300 tax by June 1, Florida annual reports are due May 1 with a flat $400 late fee, and Texas franchise reports are due May 15 — even when no tax is owed. The trap: many states, California included, key the deadline to your registration anniversary month, so no generic list can print your date. Below: the statutes, the penalties, the report-vs-tax-return distinction, and how to run this as a computed calendar instead of a memory test.
By Brad Ju, Co-founder, deciqAI · Last updated August 21, 2026
The deadlines, by state
Five high-traffic states asserted with their statutes; everything else marked for what it is — a date you confirm against the Secretary of State, not one you assume from a list.
| State & entity | Filing | Who files | Due | Cost of missing it |
|---|---|---|---|---|
| Delaware — corporations | Annual report + franchise tax (8 Del. C. §502) | Every Delaware C-corp and S-corp | March 1 | $200 penalty plus 1.5% monthly interest; prolonged non-payment voids the charter |
| Delaware — LLCs & LPs | Flat $300 annual tax, no report (6 Del. C. §18-1107) | Every Delaware LLC and LP | June 1 | $200 penalty plus interest; the LLC loses good standing |
| Florida | Annual report (Fla. Stat. §605.0212 and counterparts) | Every entity registered with the Division of Corporations | May 1 | Flat $400 late fee with no waiver; administrative dissolution by late September |
| Texas | Franchise tax report (Tex. Tax Code §171.202) | Entities formed or doing business in Texas — the report is due even below the no-tax-due threshold | May 15 | $50 late-filing penalty plus 5–10% of tax due; eventually loss of good standing, then the charter |
| California | Statement of Information (SI-550 / SI-200) — separate from FTB tax returns | Corporations yearly; LLCs every two years | End of your registration anniversary month — look up the exact month on bizfileOnline | $250 penalty and eventual SoS suspension — which voids contracts signed while suspended |
| New York — C-corps | Franchise tax return CT-3 (Tax Law Art. 9-A) — a tax filing, not an SoS report | C-corporations doing business in New York State | April 15 for calendar-year corporations | Late-filing penalties on the fixed-dollar minimum plus interest, assessed on estimates if you go quiet |
| Everywhere else | Annual/biennial report or franchise filing — names and shapes vary | Entities registered in states requiring a periodic report | Varies — some fixed dates, some registration-anniversary based. Confirm with the Secretary of State | Administrative dissolution of the entity in many states |
Dates shown are the statutory deadlines; weekend and holiday shifts follow each state's own rules. Where the table says a date varies, that is the accurate answer — a specific date printed there would be a guess.
The distinction that causes the misses
"Annual report" and "state tax return" are different obligations to different agencies, and filing one never discharges the other. California is the sharpest case: the Statement of Information goes to the Secretary of State while the 568/100S returns go to the FTB — an entity can be current with the tax agency and suspended by the SoS at the same time. Texas runs the other way: the May 15 franchise report to the Comptroller is the main periodic filing. New York's CT-3 is a franchise tax return on the tax calendar. When you build your matrix, give every registration two rows — SoS filing and revenue filing — and let a row be legitimately empty rather than silently merged.
Which rules apply to your situation
"I have a Delaware C-corp and I live somewhere else"
Our pick: Two calendars, minimum — and March 1 comes first
The Delaware annual report and franchise tax are due March 1 regardless of where you operate — before your federal return, which is why first-year founders miss it. If you're also registered as a foreign entity in the state where you actually work, that state's report is a separate obligation on its own date. Missing Delaware costs $200 plus 1.5% monthly interest, and the franchise tax calculation itself has two methods — worth recomputing rather than paying the default notice amount.
"My LLC is in Delaware — do I file the annual report too?"
Our pick: No report — but the $300 tax is due June 1
Delaware treats LLCs and corporations differently: LLCs and LPs file no annual report at all, but owe a flat $300 annual tax by June 1 under 6 Del. C. §18-1107. It's the easiest state obligation to forget precisely because no form arrives to prompt it — nothing is due but money. Miss it and the $200 penalty plus interest starts, and good standing goes with it.
"I registered in California and never heard about any report"
Our pick: The Statement of Information — on your anniversary month, not a fixed date
California's SI is due by the end of your registration anniversary month — corporations every year, LLCs every two years — so there is no single date to memorize and no one date a generic list can print for you. It's also a Secretary of State filing, entirely separate from your FTB tax returns; filing Form 568 or 100S does not discharge it. Look up your month on bizfileOnline and calendar it forward. The miss costs $250 and, if it drifts to suspension, contracts signed while suspended are voidable — a much bigger problem than the penalty.
"Texas says I owe no franchise tax — so no filing, right?"
Our pick: The report is due anyway
Texas separates the tax from the report: below the no-tax-due threshold you owe no franchise tax, but the May 15 report obligation stands. The state has also changed which forms no-tax-due entities file in recent years, so verify the current requirement on the Comptroller's site rather than repeating last year's filing. The miss starts at $50 plus a percentage of any tax due, and ends — like most states — at loss of good standing.
"I'm registered in six states and tracking this in my head"
Our pick: Stop — this is a computed calendar, not a memorized one
Each registration carries its own filing, form, date logic (fixed vs anniversary), and penalty curve, and they change. The workable system is the one every experienced practitioner builds: a matrix of entity × state × filing × due date × status, refreshed against the Secretary of State's site before each deadline, with reminders that lead the date by weeks. Whether that matrix lives in a spreadsheet, your registered agent's portal, or software, the failure mode it must prevent is the same — the state whose notice went to an old address.
Three ways to run the calendar
The Secretary of State portals, directly
Best for: Anyone with one or two registrations
Every state answers the two questions that matter — what's due and when — from its own portal: Delaware's corp.delaware.gov, Florida's Sunbiz, Texas's Comptroller, California's bizfileOnline. Look up each entity, note the date logic, calendar it with lead time, and save the filing confirmation. For a single-state business this is fifteen minutes a year.
Main limitation: The portals tell you nothing proactively — mailed notices go to stale addresses, and anniversary-based dates mean your calendar, not the state's, is the system of record.
Your registered agent's compliance service
Best for: Multi-state registrations that want managed reminders
Registered agent providers commonly sell compliance monitoring on top of the agent service — tracking your report dates across states and filing on your behalf. If you're foreign-qualified in several states, consolidating the calendar with the party already receiving service of process is a reasonable shape.
Main limitation: The agent service alone does not include compliance filing — that's a separate product, and assuming otherwise is a classic way to miss a deadline. Confirm in writing which filings the service actually covers.
deciqAIOur product
Best for: Owners who want the obligation calendar computed from their actual facts
deciqAI builds the obligation calendar from what your entity actually is — a Delaware corporation gets March 1, a Delaware LLC gets the June 1 tax, a Florida registration gets May 1, a Texas entity gets May 15 — each with its statutory citation and the cost of missing it, alongside the federal deadlines on the same calendar. Where a date genuinely can't be asserted from public rules (California's anniversary month, most other states), it flags the item as needing confirmation against the SoS record instead of guessing — a wrong date presented confidently is worse than a flagged unknown. Disclosure: this is our product — we're not neutral, weigh accordingly.
Main limitation: It computes and flags; it doesn't file. The filings themselves happen on the state portals or through your registered agent, and confirmed dates for anniversary-based states still come from the SoS record.
FAQ
When are state annual reports due?
There is no national date. Fixed-date examples: Delaware corporations March 1, Florida May 1, Texas franchise reports May 15, Delaware LLCs' $300 tax June 1. Anniversary-based examples: California's Statement of Information is due by the end of your registration anniversary month, and many other states work the same way. The only reliable method is looking up each registration on that state's Secretary of State site.
What happens if I miss a state annual report?
A penalty first, dissolution eventually. Examples with statutes: Delaware corporations pay $200 plus 1.5% monthly interest (8 Del. C. §502); Florida charges a flat $400 late fee with no waiver and administratively dissolves entities by late September; California's missed Statement of Information costs $250 and can end in SoS suspension — which voids contracts signed while suspended. Administrative dissolution is the common endpoint across states, and reinstatement is always more expensive than filing was.
Is the annual report the same as my state tax return?
No, and the confusion causes real misses. The annual report is a Secretary of State filing about the entity — agent, addresses, officers. The franchise or income tax return goes to the revenue agency. California is the sharpest example: the FTB returns (568, 100S) and the SoS Statement of Information are independent obligations, and filing one does not discharge the other. Texas inverts it — there the May 15 franchise report to the Comptroller is the main event. New York's CT-3 is likewise a tax return, on the tax calendar.
Do I file in my formation state, the states where I operate, or both?
Both. Formation state obligations (like Delaware's) follow the charter wherever you operate, and each state where you're foreign-qualified imposes its own periodic report on its own date. A Delaware corporation doing business in California typically carries at least the Delaware March 1 filing, the California Statement of Information, and both states' tax filings — four calendars for one company.
What about the FinCEN BOI report?
As of FinCEN's March 2025 interim final rule, US-domestic companies and their beneficial owners are exempt from BOI reporting — only foreign companies registered to do business in the US report. But this rule's scope and deadlines have changed repeatedly since 2024 and litigation reshaped it more than once, so verify current FinCEN guidance before acting either way. A confidently stale answer here is worse than checking.
Does my registered agent handle the annual report automatically?
Not unless you bought that specifically. The registered agent service is receiving legal documents at a street address; compliance filing is a separate product many of the same companies sell. The gap between the two is one of the most common ways multi-state businesses miss reports — confirm in writing which filings, if any, your provider files for you.
This guide is general information, not legal or tax advice. Statutory deadlines and penalties are cited to their sources (8 Del. C. §502, 6 Del. C. §18-1107, Fla. Stat. §605.0212, Tex. Tax Code §171.202) as of the date above; states change filing requirements, and anniversary-based dates depend on your specific registration record. Confirm against the Secretary of State before relying on any date here.
Useful resources
- Delaware Division of Corporations — annual report & franchise tax →
- Florida Division of Corporations (Sunbiz) — annual report →
- Texas Comptroller — franchise tax →
- California Secretary of State — bizfile Online →
- How we source our numbers — deciqAI methodology →
- deciqAI tax & compliance solutions →
- Accountable plan for S-corp owners →
- FBAR vs Form 8938: thresholds, deadlines, penalties →
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