Pennsylvania LLC Annual Report and Yearly Requirements

If your notes still mention a "decennial report," they are a regime out of date. Act 122 of 2022 repealed Pennsylvania's ten-year filing and created a genuine annual report, codified at 15 Pa.C.S. § 146, that took effect with calendar year 2025. Here is what a Pennsylvania LLC owes the state every year now, and what happens when a filing slips.

When Is the Pennsylvania LLC Annual Report Due?

The filing window opens January 1 and closes September 30, every single year. Your first report is not due in the year you form; it comes due in the calendar year after the LLC first registers with the Department of State. Register in 2026, for example, and your first report belongs to the 2027 window.

Pennsylvania Annual Report Fee: $7

A for-profit LLC pays $7 with each report. An LLC organized for a not-for-profit purpose pays $0. That is the whole price; there is no separate franchise levy attached to this filing.

How to File Form DSCB:15-146

1. Log in at Business Filing Services, the Department of State's portal. Online filing is the smart route because the form pre-populates from current Department records and is processed automatically.
2. Confirm the information is accurate as of the day you submit: entity name, registered office (or CROP), and the name of at least one member or manager. A report missing required information gets sent back for correction.
3. Check the addresses. Pennsylvania refuses any filing that lists only a PO box; the Department wants an actual street or rural route address (15 Pa.C.S. § 135(c)).
4. Pay the $7 fee and submit. Paper filing is accepted too, though the Department does not expedite paper.
5. If something changes later in the same calendar year, file the free Annual Report UPDATE form (DSCB:15-146(f)) online to refresh the record at no charge.

Miss September 30? No Late Fee, but a Countdown

Pennsylvania charges nothing extra for filing late, which surprises people. The real consequence is structural: an unfiled report makes the LLC delinquent on October 1, and administrative dissolution can begin roughly six months after the deadline, which works out to around March 31 of the following year. The Department will start enforcing this with annual reports due in 2027. A dissolved LLC also loses the exclusive right to its name, so another business could claim it.

Keep the Registered Office Current

The annual report is the recurring filing, but the registered office duty runs every day of the year. Pennsylvania requires each LLC to continuously maintain a registered office in the Commonwealth (15 Pa.C.S. § 8825), either the company's own street address or a Commercial Registered Office Provider named in lieu of one. Updating the office takes a $5 fee with the Statement of Change of Registered Office (DSCB:15-1507/5507/8625/8825). Our registered office service keeps this covered for $99 per year, with deadline reminders included so the September 30 window never sneaks past you.

A Note for Professional Companies

Restricted professional companies, Pennsylvania's version of the PLLC, carry one extra yearly obligation: a Certificate of Annual Registration with a per-member charge, filed in addition to the $7 annual report. If your LLC provides licensed professional services, budget for that second filing.

Federal Obligations Do Not Pause

State compliance and federal taxes run on separate tracks. Single-member LLCs typically report on Schedule C, multi-member LLCs file Form 1065, members generally owe self-employment tax, and quarterly estimated payments apply once you expect to owe the IRS $1,000 or more. None of that is affected by whether your Pennsylvania report is on file, and none of it substitutes for filing it.

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