Beginning in 2025, State law requires that most businesses file an Annual Report. The new annual report filing requirement replaces Pennsylvania’s prior decennial report and brings filing requirements more in line with other states.
Under this change, the business associations required to file an Annual Report include:
- Domestic business corporations
- Domestic nonprofit corporations
- Domestic limited liability (general) partnerships
- Domestic electing partnerships that are not limited partnerships
- Domestic limited partnerships (including limited liability limited partnerships)
- Domestic limited liability companies
- Domestic professional associations
- Domestic business trusts
- All registered foreign associations
Note that sole proprietorships do not need to file an Annual Report under these requirements. However, sole proprietorships organized as single-member LLCs should consider filing one.
The Annual Report is required to include the following information:
- Business name
- Jurisdiction of formation
- Registered office address
- Principal 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
- Entity number issued by the Pennsylvania Department of State
The best way to file an Annual Report is by registering for an account with the Department of State’s Business Filing Services, then visiting file.dos.pa.gov to submit the Annual Report and appropriate payment. While paper filing is available, Annual Reports filed online will be automatically approved, and applicable information will be carried over into the next year. The State has provided a step-by-step guide with screenshots: How to File an Annual Report.
The filing fee is $7 for business corporations, limited liability companies (LLCs), limited partnerships (LPs) and limited liability general partnerships (LLPs). There is no fee for nonprofit corporations and any LPs or LLCs with a not-for-profit purpose.
Deadlines vary by the type of association that is filing and are as follows:
- Corporations (business and nonprofit)/domestic and foreign – June 30
- Limited liability companies/domestic and foreign – September 30
- Limited partnerships, limited liability partnerships, business trusts, professional associations/domestic and foreign – December 31
Visit the Commonwealth of Pennsylvania website more information or reach out to your GYF Tax Professional at 412-338-9300.
Samuel Fehl provided research and writing assistance for this post. He is a student at Point Park University, and will graduate with a Bachelor’s degree in Accounting and Computer Science in 2025. Sam is working as a spring intern with GYF’s Tax Services Group, helping to prepare individual and business tax returns.
