Pennsylvania Annual Report: The New Filing Every Business Must Know About
Starting January 1, 2025, every LLC, corporation, and registered business entity in Pennsylvania must file an annual report with the Department of State. The fee is $7. The deadline varies by entity type. Missing the deadline exposes the entity to administrative dissolution under the state's enforcement process — and full enforcement begins with the 2027 report cycle.
Key Takeaways
• The annual report requirement became effective January 1, 2025, under Act 122 of 2022.
• The fee is $7 for most for-profit entities. Qualifying nonprofits pay $0.
• Deadlines differ: corporations file by June 30, LLCs by September 30, and other covered entities by December 31.
• The annual report replaces the previous decennial (every 10 years) report system.
• Full enforcement with dissolution risk begins with the 2027 report cycle.
What Changed: From Decennial Reports to Annual Reports
Before 2025, Pennsylvania required most registered business entities to file a report every 10 years, known as the decennial report. That system is gone. Act 122 of 2022 replaced it with a new annual reporting requirement starting January 1, 2025.
Many business owners who formed their entities before 2025 are unaware of the change. If you have a Pennsylvania LLC or corporation and have not filed an annual report, check whether you are currently in compliance.
Who Must File a Pennsylvania Annual Report?
The following registered entities must file:
• Domestic and foreign LLCs.
• Domestic and foreign profit corporations.
• Nonprofit corporations.
• Limited partnerships (LPs) and limited liability partnerships (LLPs).
• Other covered filing associations under Pennsylvania law.
Sole proprietorships do not register as entities with the Department of State and therefore do not file annual reports. Fictitious name registrations are also excluded from the annual report system.
Annual Report Deadlines by Entity Type
Entity Type | Deadline | Notes |
Business Corporations (profit and nonprofit) | June 30 | Including foreign corporations registered in PA |
LLCs | September 30 | Including foreign LLCs registered in PA |
Limited Partnerships (LPs) | December 31 | |
Limited Liability Partnerships (LLPs) | December 31 | |
Other covered filing associations | December 31 | Check Department of State guidance for your entity type |
Filing Fee
Entity Type | Fee | Notes |
LLCs (for-profit) | $7 | Per year |
Business corporations (for-profit) | $7 | Per year |
LPs and LLPs | $7 | Per year |
Nonprofit corporations | $0 | No fee for qualifying nonprofits |
LLCs or LPs with nonprofit purpose | $0 | No fee for qualifying nonprofit-purpose entities |
What Information Is Required in the Annual Report?
The Pennsylvania annual report is a short administrative filing, not a financial disclosure. You will provide:
• Business name and registration number (from your original filing).
• Registered office address (must be current and accurate).
• Name and address of at least one governor (a member, officer, or director, depending on entity type).
• Principal office address.
Update your registered office address before filing if it has changed. The annual report is not the place to catch up on a years-old address correction.
How to File the Pennsylvania Annual Report
File online through the PA Department of State filing portal at file.dos.pa.gov. Log in with your entity's credentials, complete the short form, and pay $7. Print or save your confirmation.
Set a recurring calendar reminder well before your deadline each year — September 30 for LLCs, June 30 for corporations, December 31 for LPs and LLPs.
What Happens If You Miss the Deadline?
The current enforcement timeline includes a transition period:
• 2025 and 2026 reports: Pennsylvania has not pursued administrative dissolution for missing reports from these first two cycles. File as soon as possible if you have missed a prior year.
• 2027 and beyond: Entities that fail to file face the full enforcement process, which can lead to administrative dissolution, termination, or cancellation.
Administrative dissolution means your entity loses good standing in Pennsylvania. The business can no longer legally operate, execute contracts, or maintain its name. Reinstatement requires filing all overdue reports and paying applicable fees.
Check current enforcement guidance at the PA Department of State annual reports page.
Newly Formed Entities
An entity formed or registered in a given calendar year files its first annual report in the following calendar year. A new LLC formed in October 2025, for example, files its first annual report by September 30, 2026.
Common Mistakes
• Not knowing the requirement exists. Many pre-2025 business owners have not heard about the annual report.
• Confusing the new annual report with the old decennial report. They are different obligations.
• Missing the deadline and assuming no consequence. Full enforcement with dissolution risk begins with the 2027 cycle.
• Not setting a calendar reminder for the applicable deadline each year.
• Filing with an outdated registered office address. Update the address separately before filing.
• Not retaining the confirmation receipt after filing. Save a copy for your records.
• Forgetting that foreign LLCs and corporations registered in Pennsylvania must also file annual reports.
Frequently Asked Questions
Does Pennsylvania require an annual report for LLCs?
Yes. Every Pennsylvania LLC must file an annual report by September 30 each year. The fee is $7. File at file.dos.pa.gov.
When is the Pennsylvania LLC annual report due?
September 30 each year. Corporations are due June 30. LPs and LLPs are due December 31.
How much does the Pennsylvania annual report cost?
$7 for most for-profit entities. $0 for qualifying nonprofits and LLC or LP entities with a nonprofit purpose.
What happens if I miss the Pennsylvania annual report deadline?
Late filers risk the entity eventually being subject to administrative dissolution under the state's enforcement process. The enforcement transition period runs through 2026. Full enforcement begins with the 2027 report cycle.
What information do I need to file the Pennsylvania annual report?
Business name, registration number, registered office address, name and address of at least one governor, and principal office address.
Did Pennsylvania always require annual reports?
No. Before 2025, Pennsylvania required a decennial report every 10 years. Act 122 of 2022 replaced the decennial system with annual reporting starting January 1, 2025.
How do I file my Pennsylvania annual report?
File online at file.dos.pa.gov . Log in with your entity credentials, complete the form, and pay $7.
Can my Pennsylvania LLC be dissolved for not filing an annual report?
Yes. Persistent noncompliance can lead to administrative dissolution under the state's enforcement process. The transition period gives businesses through 2026 before full enforcement begins.
Does a Pennsylvania sole proprietorship need to file an annual report?
No. Sole proprietorships are not registered entities with the Department of State and are not subject to the annual report requirement.
Related Guides
Best Business Structure in Pennsylvania: LLC, Corporation, or Sole Proprietorship?
Pennsylvania Registered Agent: Requirements, CROP Rules, and How to Appoint One
Pennsylvania Corporate Net Income Tax Explained: Rates, Who Pays, and How It Works
Pennsylvania Sales Tax License: How to Register and When Your Business Needs One
Pennsylvania DBA (Fictitious Name): How to Register a Doing Business As Name
Pennsylvania LLC Operating Agreement: What It Is and Why Your LLC Needs One
Sources
• PA Department of State — Annual Reports
• PA Business Entity Filing Portal
• PA Department of State — Fees and Payments
Disclaimer: This article is for general information only and is not legal, tax, or financial advice. Consult a qualified Pennsylvania attorney or CPA for guidance specific to your situation.