The Pennsylvania LLC Annual Report, Explained

Pennsylvania used to check in on its companies once a decade. That era is over. This page answers the questions owners actually ask about the yearly filing that replaced it, plus the other obligations that keep a Pennsylvania LLC in good standing.

Is This Requirement New?

Yes, and recently. Act 122 of 2022 repealed the old decennial report and wrote a yearly one into 15 Pa.C.S. § 146, effective with calendar year 2025. Any guide still describing a ten-year cycle, or a $70 Certificate of Annual Registration for ordinary LLCs, is describing a Pennsylvania that no longer exists.

When Do I File?

Between January 1 and September 30, each and every year. The deadline is the September 30 close of that window. A brand-new LLC gets its first year off: the initial report is owed in the calendar year following the year of registration, so a company formed in 2026 files first during 2027.

How Much Is the Fee?

Seven dollars for a for-profit LLC. Organized for a not-for-profit purpose? Then the report is free. Either way the form is the same.

How Do I Submit Form DSCB:15-146?

1. Head to Business Filing Services and open the annual report filing. The online version pulls your current record from the Department of State and processes automatically, which is why the Department steers everyone there; paper is allowed but never expedited.
2. Verify what the form shows as of the date you file: the entity name, the registered office or CROP on record, and at least one member or manager. Incomplete reports come back for correction.
3. Give a real street or rural route address anywhere one is required. The Department turns away documents showing only a PO box, per 15 Pa.C.S. § 135(c).
4. Submit with the $7 payment, then save your confirmation.
5. Need to correct something before the year ends? The UPDATE form, DSCB:15-146(f), refiles the report online at no charge.

What If September 30 Passes Without a Filing?

Nothing is billed. That is the strange part of Pennsylvania's design: no late fee exists. Instead, the LLC becomes delinquent on October 1, and about six months after the deadline, near the end of the following March, the Department can begin administratively dissolving it. The teeth arrive with reports due in 2027, which makes 2026 the year to build the habit. Dissolution also forfeits the exclusive claim to your company name, and winning a name back is far harder than a $7 filing.

What Else Does Pennsylvania Expect Every Year?

The registered office never takes a day off. 15 Pa.C.S. § 8825 obligates the LLC to maintain one in the Commonwealth continuously, either its own street address or a named Commercial Registered Office Provider. If the office moves, the Statement of Change (DSCB:15-1507/5507/8625/8825) files for $5. Our CROP service covers the office for $99 per year and nudges you before each report window closes.

One extra rule for licensed professions: a restricted professional company also submits a Certificate of Annual Registration (DSCB:15-8998) by April 15, separate from and on top of the $7 report. Standard LLCs never touch that form.

Taxes Run on Their Own Calendar

The IRS does not care when Harrisburg's window closes. Federal returns, self-employment tax, and quarterly estimates all proceed on their usual schedules regardless of your state report, and a clean federal record does nothing to stop a dissolution clock in Pennsylvania. Treat the two tracks separately and give each its own reminders.

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