Initial Report Guide

50-state reference chart

Quickly navigate Secretary of State initial report requirements for your corporation, LLC, or nonprofit.

Initial reports are entity information updates typically due around the time of entity formation or foreign qualification. Due dates vary, but most states require an initial report within 90 days of registration.

Because of the small number of states currently requiring reports, (Alaska, California, Connecticut, Georgia, Louisiana, Missouri, Nevada, New Mexico, South Carolina, and Washington) the initial reporting requirement is easily overlooked. When registering an entity, file your initial report on time to avoid falling out of good standing with the state.

In addition to the initial report requirement, most states also request an annual report, usually due by the anniversary of registration or each calendar year.

See the table below for information on filing an initial report in your state.

Alabama

Not required



Alaska

For Domestic Corporations:

Agency:Alaska Division of Corporations, Business and Professional Licensing
Form:

Enter your entity number then click 'Print Form'

Filing method:

Mail or Online

Agency fee:

$0

Due:

Within 6 months of incorporation.

Law:

Alaska Stat. § 10.06.811

For Domestic Nonprofit Corporations:

Agency:Alaska Division of Corporations, Business and Professional Licensing
Form:

Enter your entity number then click 'Print Form'

Filing method:

Mail or online

Agency fee:

$0

Due:

Within 6 months of incorporation.

Law:

Alaska Stat. § 10.20.630

For Domestic Limited Liability Companies:

Agency:Alaska Division of Corporations, Business and Professional Licensing
Form:

Enter your entity number then click 'Print Form'

Filing method:

Mail or Online

Agency fee:

$0

Due:

Within 6 months of receiving a form from the Department of Commerce.

Law:

Alaska Stat. § 10.50.760

For Foreign Corporations:

Not required



Foreign corporations do not file initial reports.

More information: Alaska Division of Corporations, Business and Professional Licensing

For Foreign Nonprofit Corporations:

Not required



Foreign nonprofit corporations do not file initial reports.

More information: Alaska Division of Corporations, Business and Professional Licensing

For Foreign Limited Liability Companies:

Not required



Foreign limited liability companies do not file initial reports.

More information: Alaska Division of Corporations, Business and Professional Licensing

Arizona

Not required



Arkansas

Not required



California

For Domestic Nonprofit Corporations:

Agency:California Secretary of State - Business Programs Division
Form:

SI-100

Filing method:

Mail, in-person, or online.

Agency fee:

$20

Turnaround:

Online version is filed in 1 business day.

Due:

You must file an initial report within 90 days of incorporation. 

Law:

California Corporations Code section 6210 

Penalties:

Failure to file this Statement of Information by the due date may result in the assessment of a $50.00 penalty. 

Notes:
  • We recommend filing online.
  • Every domestic nonprofit corporation formed to manage a common interest development under the Davis-Stirling Common Interest Development Act (for example, a homeowners’ association) must also file a Statement By Common Interest Development Association (Form SI-CID) together with the biennial Statement of Information.
  • Original signatures are not required.

For Foreign Nonprofit Corporations:

Agency:California Secretary of State - Business Programs Division
Form:

SI-550

Filing method:

Mail, in-person, or online.

Agency fee:

$25

Turnaround:

Online version is filed in 1 business day.

Due:

Every foreign corporation must file a Statement of Information with the California Secretary of State within 90 days after the filing of its initial Statement and Designation. 

Law:

California Corporations Code section 2117 

Penalties:

Failure to file this Statement of Information by the due date will result in the assessment of a $250.00 penalty. 

For Corporations:

Agency:California Secretary of State - Business Programs Division
Form:

SI-550

Filing method:

Mail, in-person, or online.

Agency fee:

$25

Turnaround:

~1 business day online. See current processing times.

Due:

You must file an initial report within 90 days of incorporation.

Law:

California Corp. Code § 1502

Notes:
  • We recommend filing online.
  • Every publicly traded corporation also must file a Corporate Disclosure Statement (Form SI-PT) annually, within 150 days after the end of its fiscal year.
  • Original signatures are not required.

For Limited Liability Companies:

Agency:California Secretary of State - Business Programs Division
Form:

Form LLC-12: Statement of Information for a Limited Liability Company

Filing method:

Mail, in-person, or online.

Agency fee:

$20

Turnaround:

~1 business day online. See current processing times.

Due:

Within 90 days of incorporation or qualification. 

Law:

California Corp. Code § 17702.09

Original Ink:Not required
Notarize:Not required
Penalties:

$250 penalty fee.

Notes:
  • We recommend filing online.
  • Original signatures are not required.

For Professional Corporations:

Agency:California Secretary of State - Business Programs Division
Form:

SI-550

Filing method:

Mail, in-person, or online.

Agency fee:

$25

Turnaround:

~1 business day online. See current processing times.

Due:

You must file an initial report within 90 days of incorporation.

Law:

California Corp. Code § 1502

Notes:
  • We recommend filing online.
  • Every publicly traded corporation also must file a Corporate Disclosure Statement (Form SI-PT) annually, within 150 days after the end of its fiscal year.
  • Original signatures are not required.

Colorado

Not required



Connecticut

For Domestic Nonprofit Corporations:

Agency:Connecticut Secretary of State - Commercial Recording Division
Form:

Form COS-: Organization and First Report

Filing method:

Online

Agency fee:

$50

Due:

Within 30 days of your initial meeting.

For Domestic Corporations:

Agency:Connecticut Secretary of State - Commercial Recording Division
Form:

Organization and First Report

Filing method:

Mail or Online.

Agency fee:

$150

Due:

Your initial report is due within 30 days after registration. 

Law:

Connecticut General Statutes § 33-953.

For Foreign Corporations:

Not required



Foreign corporations do not file initial reports.

More information: Connecticut Secretary of State - Commercial Recording Division

For Foreign Nonprofit Corporations:

Not required



Foreign nonprofit corporations do not file initial reports.

More information: Connecticut Secretary of State - Commercial Recording Division

For Limited Liability Companies:

Not required



Limited liability companies do not file initial reports.

More information: Connecticut Secretary of State - Commercial Recording Division

Delaware

Not required



District of Columbia

Not required



Florida

Not required



Georgia

For Domestic Nonprofit Corporations:

Agency:Georgia Secretary of State
Form:

Initial Annual Registration

Filing method:

Mail or Online

Agency fee:

$30

Due:

Within 90 days of incorporation.

Law:

O.C.G.A. § 14-3-1622

For Domestic Corporations:

Agency:Georgia Secretary of State
Form:

You may file online or print the Annual Registration Form and mail it in. To print an AR form, login then locate the Business Filing tab in the column titled “Reports" or use the business lookup page.

Filing method:

Mail or Online.

Agency fee:

$50

Due:

Initial report is due within 90 days of incorporation.

Law:

Georgia Code § 14-2-1622.

Penalties:

$25 late fee, administrative dissolution.

Notes:
  • Anyone with authority may file.

For Foreign Corporations:

Not required



Foreign corporations do not file initial reports.

More information: Georgia Secretary of State

For Foreign Nonprofit Corporations:

Not required



Foreign nonprofit corporations do not file initial reports.

More information: Georgia Secretary of State

For Limited Liability Companies:

Not required



Limited liability companies do not file initial reports.

More information: Georgia Secretary of State

Hawaii

Not required



Idaho

Not required



Illinois

Not required



Indiana

Not required



Iowa

Not required



Kansas

Not required



Kentucky

Not required



Louisiana

For Domestic Limited Liability Companies:

Agency:Louisiana Secretary of State - Commercial Division
Form:

Supplemental Initial Report

Agency fee:

Included in the incorporation or foreign qualification fee.

Notes:

The initial report should be attached when filing articles of organization.

For Foreign Limited Liability Companies:

Not required



Foreign limited liability companies do not file initial reports.

More information: Louisiana Secretary of State - Commercial Division

For Corporations:

Not required



Corporations no longer file initial reports.

More information: Louisiana Secretary of State - Commercial Division

For Nonprofit Corporations:

Not required



Nonprofit corporations no longer file initial reports.

More information: Louisiana Secretary of State - Commercial Division

Maine

Not required



Maryland

Not required



Massachusetts

Not required



Michigan

Not required



Minnesota

Not required



Mississippi

Not required



Missouri

For Corporations:

Agency:Missouri Secretary of State - Corporations Division
Form:

Find your company record to print your registration report form.

Filing method:

Mail or Online.

Agency fee:

$20 online. $45 mail.

Due:

Within 30 days of registration/authorization.

Law:

Missouri Statutes § 351.120.1.

Original Ink:Not required
Notarize:Not required
Penalties:

$15 per 30 days late.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
  • You may elect to convert from an annual to biennial report during any odd-numbered year.
  • While the report is officially due within 30 days of registration, the standard practice of the Secretary of State has been to extend this due date to within 3 months after the end of the month of registration.

Montana

Not required



Nebraska

Not required



Nevada

For Nonprofit Corporations:

Agency:Nevada Secretary of State
Form:
  1. Initial/Annual List of Officers and Directors - Nonprofit Corporation.  This form also serves as your Nevada State Business License Application.
  2. (Optional) Nevada State Business License Exemption
  3. (Optional) Charitable Solicitation Registration Statement
Filing method:

Mail or online.

Agency fee:

$50 (+$200 business license fee unless you have 501(c) exemption) + optional $125-$1,000 expedite fee

Turnaround:

~1 week. ~24 hours for $125 expedite fee. ~2 hours for $500 expedite fee. ~1 hour for $1,000 expedite fee.

Due:

Initial reports must be filed at the time of incorporation or foreign qualification.

Law:

NRS § 82.523

Notes:

Solicitation registration is a new requirement effective January 1, 2014. You must file this attachment if your nonprofit will solicit donations in Nevada.

You can file for an exemption from obtaining a Nevada business license only after obtaining 501(c) recognition. Most new nonprofits will need to apply for a business license and pay the non-refundable $200 licensing fee in their first year. When you renew the following year, you can file for exemption if you obtained 501(c) recognition.

Your canceled check constitutes a certificate to transact business. 

Form preparation notes:

  • Anyone with authority may file online. An officer must sign a paper form.
  • Original signatures are not required.
  • The exemption form must be notarized.

For Corporations:

Agency:Nevada Secretary of State
Form:

Initial/Annual List of Officers and Directors - Profit Corporation

Filing method:

Mail or online.

Agency fee:

Based on the value of current authorized stock. The minimum fee is $175 (Plus $500 for the business license fee.)

Due:

Initial reports must be filed at the time of incorporation or foreign qualification.

Law:

NRS § 78.150.

Notes:
  • Anyone with authority may file online. An officer must sign a paper form.
  • Original signatures are not required.

For Limited Liability Companies:

Agency:Nevada Secretary of State
Form:

Initial/Annual List of Managers or Members

Filing method:

Mail or online.

Agency fee:

$125 (Plus $200 for the business license fee.)

Due:

Initial reports must be filed with the articles of organization or foreign qualification.

Law:

  NRS § 86.263

Notes:
  • Anyone with authority may file online. A manager must sign the paper form.
  • Original signatures are not required.

New Hampshire

Not required



New Jersey

Not required



New Mexico

For Nonprofit Corporations:

Agency:New Mexico Secretary of State - Corporations Bureau
Form:

Initial Report available online only.

Filing method:

Online

Agency fee:

$10

Due:

The initial report is due within 30 days of the date on which its certificate of incorporation or certificate of authority was issued by the commission.

Law:

53-8-83 NMSA 1978

Penalties:

$10 late fee.

Notes:
  • An officer must file.

For Corporations:

Agency:New Mexico Secretary of State - Corporations Bureau
Form:

Online only.

Filing method:

Online (paper forms are no longer accepted).

Agency fee:

$25

Due:

You must file an initial report within 30 days of incorporation or qualification. 

Law:

New Mexico Statutes § 53-5-2. 

Penalties:

$200 late fee.

Notes:
  • An officer must file.

New York

Not required



North Carolina

Not required



North Dakota

Not required



Ohio

Not required



Oklahoma

Not required



Oregon

Not required



Pennsylvania

Not required



Rhode Island

Not required



South Carolina

For Domestic Close Corporations:

Agency:South Carolina Department of Revenue
Form:

Form CL-1: Initial Annual Report of Corporations

Agency fee:

Included in the cost of formation, $25.

Due:

At the time of formation.

Penalties:

Late filing of this return will incur a delinquent penalty of 5% per month not to exceed 25%. 

For Domestic Close Professional Corporations:

Agency:South Carolina Department of Revenue
Form:

Form CL-1: Initial Annual Report of Corporations

Agency fee:

Included in the cost of formation, $25.

Due:

At the time of formation.

Penalties:

Late filing of this return will incur a delinquent penalty of 5% per month not to exceed 25%. 

For Nonprofit Corporations:

Agency:South Carolina Department of Revenue
Form:

Form CL-1: Initial Annual Report of Corporations

Filing method:

Mail

Agency fee:

Included in the cost of formation, $25.

Due:

At the time of formation.

Law:

S.C. Code of Laws § 33-31-202 

Penalties:

Late filing of this return will incur a delinquent penalty of 5% per month not to exceed 25%. 

Notes:

Most nonprofits do not need to file an initial report. Only political associations are required to file.

For Corporations:

Agency:South Carolina Department of Revenue
Form:

Form CL-1: Initial Annual Report of Corporations

Filing method:

Mail

Agency fee:

Included in the cost of formation.

Due:

The initial report for a domestic or foreign South Carolina corporation (including a professional corporation) is filed at the same time of formation or foreign qualification.

Law:

South Carolina Code § 12-20-40.

South Dakota

Not required



Tennessee

Not required



Texas

Not required



Utah

Not required



Vermont

Not required



Virginia

Not required



Washington

For Domestic Corporations:

Agency:Washington Secretary of State - Corporations Division
Form:

Use the form the secretary mailed to you with your formation certificate or file online.

Filing method:

Mail or online.

Agency fee:

$10 application fee + $20 online filing fee.

Due:

Within 120 days of incorporation or qualification.

Law:

RCW 23B.16.220.

For Domestic Limited Liability Companies:

Agency:Washington Secretary of State - Corporations Division
Form:

Use the form the secretary mailed to you with your formation certificate or file online.

Filing method:

Mail or online.

Agency fee:

$10 application fee + $20 online filing fee.

Due:

Within 120 days of formation or qualification.

Law:

RCW 23B.16.220

Original Ink:Not required
Notarize:Not required

For Foreign Corporations:

Not required



Foreign corporations do not file initial reports.

More information: Washington Secretary of State - Corporations Division

For Foreign Limited Liability Companies:

Not required



Foreign limited liability companies do not file initial reports.

More information: Washington Secretary of State - Corporations Division

For Nonprofit Corporations:

Not required



Nonprofit corporations do not file initial reports.

More information: Washington Secretary of State - Corporations Division

West Virginia

Not required



Wisconsin

Not required



Wyoming

Not required



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