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Which states have a biennial report instead of an annual report?

Seven states collect an LLC report every two years instead of every year: Alaska ($100), California ($20), the District of Columbia ($300), Indiana ($20), Iowa ($30), Nebraska ($25) and New York ($9). Twelve states list a $0 LLC report fee, and the rest file every year.

Every report not filed yearly

Each state and business type whose report is collected every two years or less often, with the fee per filing and its per-year share. Everything not listed is yearly or has no report fee. A figure marked min. rises with capital.

State	Business type	Report fee	Filed	Per year
Alaska	LLC	$100	Every 2 years	$50
Alaska	Corporation	$100	Every 2 years	$50
Alaska	Nonprofit	$25	Every 2 years	$12.50
California	LLC	$20	Every 2 years	$10
California	Nonprofit	$20	Every 2 years	$10
District of Columbia	LLC	$300	Every 2 years	$150
District of Columbia	Corporation	$300	Every 2 years	$150
District of Columbia	Nonprofit	$80	Every 2 years	$40
Indiana	LLC	$20	Every 2 years	$10
Indiana	Corporation	$20	Every 2 years	$10
Indiana	Nonprofit	$10	Every 2 years	$5
Iowa	LLC	$30	Every 2 years	$15
Iowa	Corporation	$60	Every 2 years	$30
Iowa	Nonprofit	$0	Every 2 years	$0
Kansas	Corporation	$90	Every 2 years	$45
Kansas	Nonprofit	$80	Every 2 years	$40
Nebraska	LLC	$25	Every 2 years	$12.50
Nebraska	Corporation	$26 min.	Every 2 years	$13
Nebraska	Nonprofit	$25	Every 2 years	$12.50
New Hampshire	Nonprofit	$25	Every 5 years	$5
New Mexico	Corporation	$25	Every 2 years	$12.50
New York	LLC	$9	Every 2 years	$4.50
New York	Corporation	$9	Every 2 years	$4.50
Ohio	Nonprofit	$25	Every 5 years	$5
Texas	Nonprofit	$5	Every 4 years	$1.25
Vermont	Nonprofit	$35	Every 2 years	$17.50

Every state's yearly figure, biennial reports counted at half, is in the annual fees ranking and the Rank table.

The seven biennial LLC states

Counted per year, the biennial fees are small: New York's $9 statement is $4.50 a year, Indiana's $20 report $10, California's $20 statement $10, Nebraska's $25 report $12.50, Iowa's $30 report $15, Alaska's $100 report $50 and the District of Columbia's $300 report $150. California's statement of information is due within 90 days of registration and every two years after that; the $800 annual LLC tax is still paid every year. The District of Columbia charges a $100 late fee for a for-profit biennial report filed after April 1 of the year due. Alaska will not file articles of amendment or a notification of merger for an LLC while a biennial report is due.

Corporations and nonprofits on a two-year cycle

Eight states collect a corporation's report every two years: Alaska ($100 biennial corporation tax, paid with the report), the District of Columbia ($300), Indiana ($20), Iowa ($60), Kansas ($90 online), Nebraska (a $26 minimum occupation tax in even-numbered years, rising with paid-up capital stock), New Mexico ($25) and New York ($9). Nonprofits file every two years in Alaska ($25), California ($20), the District of Columbia ($80), Indiana ($10), Iowa ($0), Kansas ($80), Nebraska ($25) and Vermont ($35, filed between January 1 and April 1, and $0 if no officer, director or employee was compensated in the prior year).

Longer cycles

Three nonprofit filings run longer than two years. New Hampshire's renewal return is $25 every five years. Ohio's statement of continued existence is $25, due within each five years after incorporation or the last corporate filing; Ohio has no annual report for LLCs, corporations or nonprofits. Texas asks a nonprofit for a $5 periodic report on request, at most once every four years.

States with no LLC report fee

Twelve states list a $0 LLC report fee: Alabama, Arizona, Delaware, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina and Texas. Some still require a filing: Minnesota's annual renewal is free and due by December 31, Mississippi's annual report is required at $0 (a foreign LLC's is $250), and Montana's is free between January 1 and April 15 and $35 after. Delaware has no report but collects a $400 annual LLC tax, and Texas files its franchise tax report with the Comptroller at no filing fee.

Common questions

Which states have a biennial LLC report?

Alaska ($100), California ($20), the District of Columbia ($300), Indiana ($20), Iowa ($30), Nebraska ($25) and New York ($9).

Does California's biennial statement replace the $800 annual tax?

No. The $20 statement of information is due every two years; the $800 annual LLC tax is paid every year and, per the state's page, is due even if the LLC is not conducting business.

Which states have a biennial report for corporations?

Alaska, the District of Columbia, Indiana, Iowa, Kansas, Nebraska, New Mexico and New York.

Which states file a report less often than every two years?

For nonprofits: New Hampshire and Ohio every five years ($25 each) and Texas at most every four years ($5). No LLC or business corporation report in the data runs longer than two years.

Which states have no LLC annual report fee?

Alabama, Arizona, Delaware, Idaho, Minnesota, Mississippi, Missouri, Montana, New Mexico, Ohio, South Carolina and Texas list $0. Delaware collects a $400 annual LLC tax instead; Minnesota, Mississippi and Montana still require the filing.