As you’re putting together those business New Year’s resolutions and to-dos, be sure to add ‘file your annual report to the list! Pennsylvania has joined the majority of states with annual reporting requirements for businesses and other organization types starting this year. (Note, this is distinct from the federal Corporate Transparency Act reporting requirement we wrote about last year, although enforcement of this is currently paused due to a preliminary injunction.)
Pennsylvania and out-of-state (known as foreign) business corporations, nonprofits, limited liability companies, and other organization types are now required to annually confirm key details about the org, including:
Business name
Jurisdiction of formation (the state where the entity was formed)
Registered office address
Name of at least one governor (director, member, partner, etc. depending on type of association)
Names and titles of the principal officers, if any
Address of the principal office (cannot be PO Box, must be physical address where business operates; this is defined under Pennsylvania law as “where the association performs its primary executive functions, whether or not the office is located within the Commonwealth of Pennsylvania.”) 15 Pa.C.S.§ 102.
Entity number issued by the Pennsylvania Department of State
If you only do business as a sole proprietorship/partnership either under your names or under a fictitious name (or DBA) not associated with an entity you will not need to file an annual report.
Different organization types have different deadlines for filing the report each year and each organization MUST file by the deadline listed below:
Corporations (business and nonprofit, domestic and foreign): June 30
Limited Liability Companies (domestic and foreign): September 30
All Other Entities: Dec. 31
For entities formed in 2025 and after, the report is due at the deadline above the first year AFTER the year in which the entity was filed (so if you formed your LLC in 2025 then you file the report for the first time by September 30, 2026).
The fee for each report is $7 for all for profit entities and $0 for non profit entities, however, you will be able to update your report during the same year you’ve already filed for no additional fee. (The Commonwealth used to require a $70 fee with a report due every ten years, which has since been repealed.)
Unfortunately, all of the information required for the filing will be displayed publicly on the listing for the business on the Department of State website (as well as whether the company is compliant).
Importantly, beginning with annual reports due in 2027, associations that fail to file annual reports that calendar year will be subject to administrative dissolution/termination/cancellation six months after the due date of the annual report. While Pennsylvania organizations will be able to reinstate retroactively for a fee, foreign entities will have to re-register and there will be no retroactive effect. So it will be good to get into the habit now.
How to file
Starting in 2025 you can file online at file.dos.pa.gov. Annual reports submitted electronically through Business Filing Services will be automatically and immediately processed, with the filed report available within minutes in the filer’s online My Business Work Queue. Entity information already on file will be pre-populated into the Annual Report form, which avoids filer error.
Or, you can utilize Trellis Legal’s Services.
We will offer two service options:
Annual Report Subscription Service: $125/year for for-profits and $118/year for non-profits. This option includes having us file your report for you every year. This means once you sign up with us we will send you an email each year before your filing deadline and confirm all the information required for the report and file the report for you. You will be billed each year in January for this and you will be provided a contract for this service when you first sign up. This cost includes the filing fee if applicable.
As-Requested Filing: $175 per filing for for-profits and $168 per filing for for-profits. This option does not require us to automatically notify you or take care of your filing annually and you will be responsible for staying on top of your filing deadline. However, you can reach out to us to handle this for you on any year you like and we will gather the relevant information and file it for you. This cost includes the filing fee if applicable.
Please reach out to us if you would like to engage us for either option! And learn more at the Pennsylvania Department of State Website.
DISCLAIMER: This blog post is meant for informational purposes only and does not constitute specific legal advice or create an attorney-client relationship. Readers should discuss their specific situation and considerations with an attorney.