Glossary • Updated 2026
Annual Report
The yearly state filing keeping entity data current, distinct from tax returns.
In detail
Delaware corps: March 1 (+$50). Delaware LLCs: tax only, June 1, no report.
Wyoming: anniversary month (+$62). Florida: May 1 ($400 late cliff).
Miss it and good standing lapses before taxes even come up.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries