What Is the New Annual Report Requirement for Pennsylvania LLCs?

For decades, Pennsylvania had something called the Decennial Report. Every ten years, your LLC had to file a simple document confirming it was still active. That’s it. Once a decade.

In 2022, Pennsylvania passed Act 122, which replaced the Decennial Report with a new Annual Report requirement. The law took effect on January 1, 2025 — meaning 2025 is the first year any LLC has ever had to file one.

If you received a notice from the PA Department of State or saw something about this online and had no idea what it was, that’s why. This is brand new.

Any LLC registered in Pennsylvania — domestic or foreign — is required to file. This includes:

• Single-member LLCs — Even if you’re a one-person operation
• Multi-member LLCs — All members, regardless of structure
• LLCs formed in other states but registered to do business in PA — Foreign LLCs have the same obligation
• LLCs that are currently inactive but still registered — If your entity exists on the state’s records, you’re on the hook

Nonprofit LLCs and LLCs with a formally declared not-for-profit purpose are exempt from the filing fee (they still file, but at $0).

One important note on timing: if your LLC was formed in 2025, your first Annual Report is not due until September 30, 2026. The rule is that your first report is due in the calendar year after the year you registered.

If your LLC existed before 2025, your first report was due September 30, 2025.

The Annual Report is not a financial disclosure — you’re not submitting income statements or balance sheets. It’s a basic update confirming your LLC’s current information with the state.

Here’s what the form asks for:

• LLC name and state of formation
• Registered office address in Pennsylvania — the physical address on file for your registered agent
• Name of at least one governor — In Pennsylvania’s legal language, a “governor” means whoever manages the LLC. For a member-managed LLC, that’s a member with material management responsibility. For a manager-managed LLC, that’s the manager. You only need to list one.
• Names and titles of principal officers, if any — most single-member LLCs won’t have officers to list
• Principal office address
• Entity number issued by the PA Department of State — the number your LLC was assigned when it was formed
• Optional: email address — if you want the state to send you email notices instead of mailing paper documents

The online form at file.dos.pa.gov pre-fills most of this from what’s already on file. You’re essentially confirming or updating existing information, not starting from scratch.

Step 1 — Go to file.dos.pa.gov

This is Pennsylvania’s official business filing portal. Do not use third-party services for this — there’s no reason to pay $50–$200 to have someone submit a $7 form.

Step 2 — Log in or create a Keystone Login account

PA’s business portal uses Keystone Login. If you’ve filed anything with the PA Department of State before, you likely already have credentials. If not, you’ll create a free account.

Step 3 — Find your entity

Search for your LLC by name or entity number. When you locate it, select “File Annual Report.”

Step 4 — Review the pre-filled information

The portal pulls your existing information on file. Review it carefully. If anything has changed — your registered office address, your manager’s information — update it here. This is also how you amend your public record.

Step 5 — Submit and pay the $7 fee

Payment is made online by credit card or ACH. You’ll receive a confirmation. Keep it.

Filing online takes less than 10 minutes if your information hasn’t changed.

Here’s the part most people misunderstand — and it matters depending on what year you’re reading this.

Pennsylvania will mark your LLC as delinquent if you miss the September 30 deadline, but will not take any action. No fines. No dissolution. The state acknowledged that this is a brand-new requirement and built in two full years of grace before enforcement begins.

The grace period ends. If you fail to file your Annual Report and remain delinquent for six months after the September 30 deadline — so by approximately March 31, 2028 — your LLC will be subject to administrative dissolution.

Administrative dissolution means:

• Your LLC loses its legal standing to conduct business in Pennsylvania
• Your LLC name is released and can be claimed by another entity
• Members may lose their personal liability protection for business activity conducted after dissolution
• Reinstating requires paying all back Annual Report fees plus a reinstatement application fee

The good news: Pennsylvania allows reinstatement with no time limit. If you’re dissolved and catch it years later, you can still come back — it just costs more and involves more paperwork.

If you previously filed a Decennial Report (the last one was due in 2020), that obligation is gone. You do not need to file another Decennial Report. Act 122 formally repealed the Decennial Report system, which is why you’ll occasionally see people asking if they need to file both — you don’t. The Annual Report replaces it entirely.