As 2026 draws to a close, Pennsylvania businesses should make sure they are up to date with the Commonwealth’s Annual Report filing requirement.
Beginning in 2025, most domestic and foreign entities registered to do business in Pennsylvania are required to file an Annual Report with the Pennsylvania Department of State each year. The requirement was established under Act 122 of 2022 and replaced the state’s previous decennial reporting requirement.
Who Is Required to File?
The Annual Report requirement applies to most entities, including:
- Business corporations
- Nonprofit corporations
- Limited liability companies (LLCs)
- Limited partnerships (LPs)
- Limited liability partnerships (LLPs)
- Professional associations
- Business trusts
- Other qualifying domestic and registered foreign associations
Certain filing types, including fictitious names and general partnerships that are not limited liability partnerships, are not required to file an Annual Report.
Know Your Filing Deadline
Annual Report deadlines vary by entity type:
- Corporations, including business and nonprofit corporations: June 30
- Limited liability companies: September 30
- Limited partnerships, limited liability partnerships, business trusts and professional associations: December 31
For businesses with a December 31 deadline, now is a good time to confirm that the 2026 Annual Report has been filed.
What Information Is Required?
The Annual Report includes basic information about the organization, including its business name, jurisdiction of formation, registered and principal office addresses, at least one governor such as a director, partner or LLC manager/member, principal officers if applicable, and the entity number issued by the Pennsylvania Department of State. No financial information is required.
The information provided should be current as of the date the report is filed.
What Is the Filing Fee?
The Annual Report filing fee is $7 for business corporations, LLCs, LPs and LLPs. There is no fee for nonprofit corporations or LPs and LLCs with a not-for-profit purpose.
The Pennsylvania Department of State also cautions businesses about third-party services that may charge significantly more to complete the filing.
Looking Ahead to 2027
Staying current will become particularly important in 2027. Beginning with Annual Reports due in 2027, entities that fail to file during the calendar year may be subject to administrative dissolution, termination or cancellation six months after their filing deadline. They may also lose protection of their business name.
Businesses are responsible for filing even if they do not receive a reminder from the state, making it important to keep registered office and contact information current.
Don’t Let the Deadline Slip By
With year-end approaching, businesses subject to the December 31 deadline should confirm that their 2026 Annual Report has been filed. Organizations should also consider adding their applicable Annual Report deadline to their recurring compliance calendar for 2027 and beyond.
Annual Reports can be filed through the Pennsylvania Department of State’s online Business Filing Services system. The Department recommends electronic filing, which is automatically processed and allows filers to access the approved report online.
Learn more about Pennsylvania Annual Reports and filing requirements
Questions? Contact your hfco advisor to discuss Pennsylvania’s Annual Report requirement and how it may apply to your business.
