Pennsylvania LLC annual filing requirements
Pennsylvania does not have a traditional “annual report” for LLCs, but it does require periodic filings and ongoing tax compliance. Most Pennsylvania LLCs should plan for (1) the Decennial Report (every 10 years, if required) and (2) annual state and federal tax filings. Requirements can vary based on your LLC’s activity and tax registrations.
Use the sections below to confirm what applies to your business and where to file.
Summary (table)
| Item | Who | When | Cost | Penalties | Official Source |
|---|---|---|---|---|---|
| Decennial Report (Business Filing) | Most Pennsylvania LLCs (if required) | Every 10 years (timing depends on business name activity; check official guidance) | Check official state source | Risk of losing exclusive rights to the name / administrative issues; check official state source | https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/decennial-filing.html |
| Pennsylvania tax filings (state) | LLCs with PA tax accounts (sales tax, employer withholding, etc.) | Varies by tax type and filing frequency (monthly/quarterly/annual) | Varies | Interest/penalties may apply; check official state source | https://www.revenue.pa.gov/ |
| Federal tax filings | All LLCs (based on tax classification) | Varies (annual; due dates depend on entity type) | Varies | IRS penalties/interest may apply | https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc |
What you must file
- Decennial Report (Pennsylvania Department of State): Pennsylvania requires a decennial filing for certain entities to keep the state’s business records current. Whether your LLC must file can depend on state rules and your LLC’s record activity. Check the official Department of State guidance to confirm if/when you must file.
- State tax filings (Pennsylvania Department of Revenue): If your LLC is registered for Pennsylvania taxes (for example: sales tax, employer withholding, or other state taxes), you must file returns on the schedule assigned to your account.
- Federal tax filings (IRS): Your LLC’s federal filing depends on how it is taxed (disregarded entity, partnership, corporation, S corporation). This is separate from Pennsylvania business-entity filings.
Related filings
- Delaware LLC annual filing requirements
- New Jersey LLC annual filing requirements
- New York LLC annual filing requirements
Deadlines
- Decennial Report: Due every 10 years based on Pennsylvania’s decennial filing cycle and eligibility rules. Check official state source to confirm the exact deadline that applies to your LLC.
- Pennsylvania tax returns: Due dates vary by tax type and filing frequency (monthly/quarterly/annual). Check your Department of Revenue account notices and the relevant tax instructions.
- Federal returns: IRS due dates vary by classification and elections. Confirm using current IRS instructions for the applicable form (e.g., Schedule C, Form 1065, Form 1120/1120-S).
Fees
- Decennial Report fee: Check official state source.
- Pennsylvania tax filing costs: Typically no “filing fee,” but taxes due depend on your business activity. Check official state source.
- Optional service costs: Registered agent/compliance services may charge separate fees (varies by provider).
Penalties if late
- Decennial Report: Missing the decennial filing may affect the state’s records and could impact name protections or status. Check official state source for the exact consequences.
- State tax filings: Late filings or late payments can trigger penalties and interest depending on the tax program.
- Federal tax filings: The IRS may assess penalties and interest for late filing or late payment, depending on your filing type and situation.
Official source links
- Pennsylvania Department of State (business filings): https://www.pa.gov/agencies/dos.html
- Decennial filing information (Department of State): https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/decennial-filing.html
- Pennsylvania business entity search: https://file.dos.pa.gov/search/business
- Pennsylvania Department of Revenue: https://www.revenue.pa.gov/
- IRS LLC tax information: https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc
FAQ
1) Does Pennsylvania require an annual report for LLCs?
Pennsylvania does not have a standard annual report requirement for LLCs like many states. However, LLCs may need to complete a Decennial Report (every 10 years, if required) and must stay current on tax filings.
2) What is the Pennsylvania Decennial Report?
It’s a periodic filing with the Pennsylvania Department of State intended to keep business information current. Eligibility and timing rules can be specific, so confirm your LLC’s requirement using the official state guidance.
3) How do I know when my LLC’s Decennial Report is due?
Check the Pennsylvania Department of State’s decennial filing guidance and your business record. If you’re unsure, consult the official state resources or a professional.
4) Do I have to file anything each year if there is no annual report?
Many LLCs still file something annually due to taxes. If your LLC has Pennsylvania tax registrations (sales tax, employer withholding, etc.) or federal filing obligations, you must file those returns on their schedules.
5) What happens if I miss a required Pennsylvania filing?
Consequences depend on the filing type. Late tax filings can result in penalties and interest; missing a required Decennial Report can create administrative issues and may affect name protections. Check official state sources for details.
Next step CTA
Many owners use registered agents or filing services to avoid late fees and penalties.
Legal disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or accounting advice. Filing rules, fees, and due dates can change, and your obligations may differ based on your LLC’s activities and tax registrations. For the most accurate and current requirements, consult the Pennsylvania Department of State and Pennsylvania Department of Revenue, and consider speaking with a qualified attorney or tax professional.