Pennsylvania Annual Report: The $7 Filing, Deadlines by Entity Type and the 2027 Dissolution Rule
Pennsylvania Annual Report: The $7 Filing, Deadlines by Entity Type and the 2027 Dissolution Rule
The Pennsylvania annual report is one of the cheapest state filings you will make, and one of the easiest to forget. For a for-profit corporation or LLC, the pa annual report fee is $7. Miss the deadline, though, and starting with reports due in 2027 the Pennsylvania Department of State can dissolve a domestic business or terminate the registration of a foreign one. This guide covers the fee, the pennsylvania annual report due date for each entity type, how the 2027 enforcement rule works in practice, and how to recover from a missed filing.
This guide is informational content, not legal or tax advice. Confirm current figures and deadlines on the agency pages linked at the end before you file.
What the Pennsylvania Annual Report Replaced
Pennsylvania used to require a decennial report, filed once every ten years. Act 122 of 2022 replaced that cycle with an annual report starting in 2025. Any guide that still describes the pennsylvania decennial report as the current requirement is out of date. Annual reports are filed with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations, through Business Filing Services at file.dos.pa.gov.
Two older references also cause confusion. The PA-100 form was retired in 2022, and registration for state tax accounts now runs through myPATH. The annual report is separate from both. It is not a tax return, and because Pennsylvania has no general business license, it is not a license renewal either.
The Pennsylvania Annual Report Fee
The pa annual report fee depends on whether the entity is for-profit or nonprofit:
- For-profit corporations, LLCs, LPs, LLPs, business trusts and professional associations: $7.
- Nonprofit corporations, and not-for-profit LLCs and LPs: $0. The report is still required, so a $0 fee does not mean you can skip it.
Pennsylvania's veteran fee waiver does not apply to annual reports.
Pennsylvania Annual Report Due Date by Entity Type
Each entity type has its own deadline. The pennsylvania annual report due date is the last day of that entity's window.
| Entity type | Filing window | Due date | Fee |
|---|---|---|---|
| Business and nonprofit corporations | January 1 to June 30 | June 30 | $7 for-profit, $0 nonprofit |
| LLCs | January 1 to September 30 | September 30 | $7 for-profit, $0 not-for-profit |
| Limited partnerships, LLPs, business trusts and professional associations | Ends December 31 | December 31 | $7 for-profit, $0 not-for-profit |
The pa annual report deadline is firm, but the window opens January 1, so there is no reason to wait. The Bureau posts current processing times at file.dos.pa.gov. Submit well before the deadline rather than on it, and keep the confirmation you receive.
When Your First Report Is Due
Your first annual report is due the year after you form or register. An LLC formed in 2026 files no report that year. Its first Pennsylvania annual report is due in 2027, within the window for its entity type: by June 30 for a corporation, by September 30 for an LLC, or by December 31 for an LP, LLP, business trust or professional association. A foreign entity registered in 2026 follows the same rule.
The 2027 Enforcement Rule
The annual report requirement has applied since 2025, but the penalties for skipping it start with reports due in 2027. If the report is not filed within six months after the due date, the Department acts. The consequence depends on how the entity was formed:
| Entity | Result six months after the due date | Recovery |
|---|---|---|
| Domestic corporation or LLC | Administrative dissolution | Reinstatement, with no time limit |
| Domestic LLP | Cancellation | Confirm the options with the Department of State |
| Foreign entity registered in Pennsylvania | Registration termination | None. No reinstatement. The entity must register again under a new entity number. |
Two points matter most. First, once an entity is dissolved, its name becomes available to others, so someone else can register it while you wait. If you want the name back, reinstate quickly. Second, a foreign registration is the unforgiving case. A terminated foreign registration cannot be reinstated, so you start over with new filings and a new entity number.
Reinstatement Costs for a Domestic Entity
Domestic reinstatement has no time limit. It costs $35 if you file online or $40 on paper, plus $15 for each missed report. An LLC that missed its 2027 and 2028 reports would owe $35 plus $30, or $65 online, before any other amounts. Confirm on the Department's reinstatement page whether the $7 annual report fee for each missed year is also collected on top of these amounts.
Scams and Third-Party Filers
Expect two kinds of pressure. The first is mail that resembles an official state notice. The second is websites that charge $100 to $200 to file the $7 annual report for you. A third-party filer can be a legitimate service, but you are paying a large markup for a filing you can complete yourself. Pay the state fee only through Business Filing Services, and check your entity's record at the Pennsylvania business search before paying anything tied to a notice.
How to File Your Pennsylvania LLC Annual Report
- Look up your record in the Pennsylvania business search and confirm the entity name, status and registered office.
- Check the registered office. Pennsylvania uses a registered office instead of a registered agent, and it must be a Pennsylvania street address. A post office box alone is not accepted. A business with no Pennsylvania address can instead use a Commercial Registered Office Provider (CROP) under a contract, listing the CROP name and county of venue. Listing a CROP without a contract can carry civil and criminal penalties.
- Open Business Filing Services, select the annual report and pay the fee for your entity type: $7 for-profit or $0 nonprofit.
- Save the confirmation. Set calendar reminders for your window's close: June 30 for corporations, September 30 for LLCs, and December 31 for LPs, LLPs, business trusts and professional associations.
Pennsylvania LLC Notes
Several Pennsylvania LLC rules surprise people who come from other states:
- No publication requirement. LLCs do not have to publish a formation notice in a newspaper.
- No LLC franchise tax and no separate LLC annual tax. A standard LLC is taxed under its federal classification. Pass-through income is taxed to the owners at the flat 3.07 percent Personal Income Tax rate. An LLC taxed as a corporation pays the Corporate Net Income Tax, which is 7.49 percent for tax years beginning in 2026.
- No general or county business license. Pennsylvania has no state general business license and no county business licenses. Some trades still need a state license. For example, home improvement contractors must register with the Pennsylvania Attorney General.
Professional LLCs File a Different Form
Restricted professional companies (PLLCs) do not stop at the standard annual report. They must file a Certificate of Annual Registration by April 15. The fee stated for the 2025 reporting year is $700 per eligible member. Confirm the current year's figure with the Department of State before you budget for it, because the amount can change from year to year.
Frequently Asked Questions
Is the Pennsylvania annual report the same as my tax return?
No. The annual report is a Department of State filing. Your tax obligations are handled separately with the Pennsylvania Department of Revenue.
Do nonprofits still have to file?
Yes. Nonprofit corporations and not-for-profit LLCs and LPs must still file each year. The fee is $0.
Is a third-party service worth the cost?
Only if you value saving a few minutes more than $100 to $200. The state fee for a for-profit entity is $7.
Where to Confirm Current Figures
- Pennsylvania Department of State, Business: pa.gov/agencies/dos/programs/business
- Business Filing Services (annual reports and filings): file.dos.pa.gov
- Pennsylvania Department of Revenue: pa.gov/agencies/revenue
This guide is informational only and is not legal or tax advice. Your filing obligations and tax treatment depend on your specific facts. Consult a qualified attorney or CPA for complex situations, including restructurings, dissolutions, or a missed filing on an entity with a long history.