Jan 4, 2027

What happens if you miss Pennsylvania's 2027 annual report?

Beginning with annual reports due in 2027, the Pennsylvania Department of State says an association that does not file is subject to administrative dissolution, termination, or cancellation six months after the due date, and to loss of the protection of its name. The name becomes available to another association after the Department files that statement. It does not become available on the filing deadline itself.

This is the yearly report most Pennsylvania corporations, limited liability companies, limited partnerships, limited liability partnerships, business trusts, and professional associations file with the Department of State. It is not a tax return, and it is not the federal beneficial ownership report. First Mover Projects does not file it. You file it on the state's own site, file.dos.pa.gov. The fee on the Department's page is $7, or $0 for a nonprofit corporation and for a limited partnership or limited liability company with a not-for-profit purpose.

Who it applies to

The Department of State says the report is for most domestic filing associations and for foreign associations registered to do business in Pennsylvania. The list on that page includes:

Domestic and foreign business corporations and nonprofit corporations.
Domestic and foreign limited liability companies.
Domestic and foreign limited partnerships, including limited liability limited partnerships.
Domestic and foreign limited liability partnerships, including limited liability general partnerships, and domestic electing partnerships that are not limited partnerships.
Domestic and foreign professional associations and business trusts.

The same page says these do not file an annual report: a fictitious name, a general partnership that is not a limited liability partnership, an authority, a name reservation, a land bank, a financial institution, a credit union, a name registration, a trademark, and an insignia or mark used with articles and supplies.

If the association's status at file.dos.pa.gov/search/business is Inactive, including dissolved, terminated, merged out, withdrawn, or cancelled, the Department says no annual report is required. If the status is Active, the report is required. A Department of Revenue out-of-existence affidavit does not, by itself, make the Department of State record inactive.

15 Pa.C.S. section 146 says the first report is due in the calendar year after the association first becomes subject to that section. The Department of State says the same thing in plain words: the first report is due the year after formation in Pennsylvania or the year after the first foreign registration.

The date, by entity type

January 4, 2027 is not the day you file. It is the first day the enforcement statute can apply to a report that is due. 15 Pa.C.S. section 381(b) and section 419(e) both say the missed-report proceeding applies to annual reports due on or after January 4, 2027. The Department of State describes that same change as beginning with annual reports due in 2027.

June 30, 2027
Last day of the filing window for a domestic or foreign business corporation or nonprofit corporation. The window opens January 1. Section 146 says the report is delivered before July 1.
Source: Pennsylvania Department of State, annual reports · 15 Pa.C.S. section 146(c)(1)
September 30, 2027
Last day of the filing window for a domestic or foreign limited liability company. The window opens January 1. Section 146 says the report is delivered before October 1.
Source: Pennsylvania Department of State, annual reports · 15 Pa.C.S. section 146(c)(2)
December 31, 2027
Last day for a domestic or foreign limited partnership, limited liability partnership, business trust, or professional association. The window opens January 1. Section 146 says any other association delivers the report on or before December 31.
Source: Pennsylvania Department of State, annual reports · 15 Pa.C.S. section 146(c)(3)

June 30, 2027 is a Wednesday. September 30, 2027 is a Thursday. December 31, 2027 is a Friday. The Department of State page does not say to move those dates when they fall on a weekend.

One bullet in the "What is the due date" answer on that page is cut off at "Dec. 3". The sentence in the same answer says December 31, the table above it says December 31, and section 146 says on or before December 31. This page uses December 31.

What happens if you miss it

The Department of State says that, beginning with annual reports due in 2027, an association that does not file in the 2027 calendar year is subject to administrative dissolution, termination, or cancellation six months after the due date of the report. The page does not give a calendar day for the dissolution itself.

Section 381 says the department may start a proceeding if a domestic filing entity, a domestic limited liability partnership, or an electing partnership that is not a limited partnership does not deliver the report within six months after it is due. That subsection applies to reports due on or after January 4, 2027.

Section 382 says the department must send a notice to the registered office, if there is one, and to the principal office shown on the most recent annual report. If the association does not file the report within 60 days after that notice, the department must file the statement of administrative dissolution or cancellation. The effective date is not less than 60 days after the notice.

For a registered foreign association, section 419(a)(3) and (e) use the same six-month test and the same January 4, 2027 start. The current statute notes that Act 20 of 2024 set that foreign date. The notice states an effective date no less than 60 days after the department delivers it, unless the association files the report before that date.

After the Department files the statement, the Department of State says the association cannot get a subsistence certificate, and the name is available for another association to use. If someone else takes the name, the association that wants to come back must pick a new name. A domestic association can apply for reinstatement with no limit on how long it waits. The Department of State lists these reinstatement fees: $35 for an online application, $40 for a paper application, and $15 more for each missing annual report that was not paid. A reinstated domestic association keeps the same entity number. Reinstatement relates back to the dissolution or cancellation, except for the name if someone else took it, and except for the rights of a person who relied on the dissolution or cancellation.

A foreign association cannot reinstate. The Department of State says it must file a new Foreign Registration Statement, and it receives a new entity number. The activities in the gap are not treated as if the termination never happened.

The effect depends on the association. The Department of State says a dissolved domestic filing association may only wind up or apply for reinstatement, and it is not currently subsisting. A domestic limited liability partnership whose registration is cancelled continues as a general partnership and loses limited liability status. A foreign association ceases to be registered to do business in Pennsylvania on the effective date of the termination.

The Department of State page does not list a separate late fee for an annual report that is filed after the deadline and before a dissolution proceeding. The fees it does list are the $7 filing fee, the $0 nonprofit fee, and the reinstatement fees above.

How to file on the state site

Filing is done with the Pennsylvania Department of State. First Mover Projects is not a filing service and does not charge a fee for this report.

The Department of State tells filers to be careful with third parties. It says many charge $100 to $200 for a filing that can be made directly with the Department for $7, or for $0 when the filer is a nonprofit, and that the online report takes 5 to 10 minutes on average.

Go to file.dos.pa.gov. The Department says a new user registers for Business Filing Services first.
Search for the association name under Business Search.
Open the annual report. The Department says no PIN is required for this filing.
Confirm the name, jurisdiction, registered office, principal office, at least one governor, the principal officers if there are any, and the Department of State entity number. The information is current as of the day you file, not as of the prior year. No financial information is required.
Pay by credit card if a fee is due. The Department says the fee is $7 for a business corporation, LLC, limited partnership, or limited liability general partnership. It is $0 for a nonprofit corporation and for any limited partnership or LLC with a not-for-profit purpose. There is no veteran or reservist fee waiver.
The Department says an online report is processed with the filed document available within minutes in My Work Queue. A paper filing is date-stamped when received and returned by mail. There is no expedited annual report.

The Department says it mails a postcard to the registered office at least two months before the deadline, and it can also email an address you put on file. A missed postcard does not remove the duty to file. The annual report phone line listed in the Department's January 6, 2025 news release is 717-787-1057, option 5.

An association can update a filed report later in the same calendar year at no fee. The Department says that update uses a PIN.

The certificate of annual registration is a different filing. The Department says an LLP, an LLLP, or a restricted professional company still files that certificate on or before April 15, with its own fee. The annual report does not replace it.

Optional reminder

The filing itself is on file.dos.pa.gov. If you only want a reminder of this date and the other filing dates for your state and business type, Deadline Watch is a free web app. You can download a calendar. Each date has a 7 day reminder and a 1 day reminder. You can turn this Pennsylvania row off if it does not apply. Deadline Watch does not file the report and it does not charge a filing fee.

FAQ

When does Pennsylvania start enforcing a missed annual report?

The Department of State says that, beginning with annual reports due in 2027, an association that fails to file is subject to administrative dissolution, termination, or cancellation six months after the due date. 15 Pa.C.S. section 381 says the department may start that proceeding if the report is not delivered within six months after it is due, for annual reports due on or after January 4, 2027. Section 382 requires a notice first, and then 60 days to file the report, before the department files the dissolution or cancellation. The 2027 filing deadlines of June 30, September 30, and December 31 are all on or after January 4, 2027.

Who files the Pennsylvania annual report, and what is the date for each entity type?

The Department of State says most domestic and foreign filing associations file, including business and nonprofit corporations, limited liability companies, limited partnerships, limited liability partnerships, business trusts, and professional associations. Corporations, domestic and foreign, file from January 1 through June 30. Limited liability companies, domestic and foreign, file from January 1 through September 30. Limited partnerships, limited liability partnerships, business trusts, and professional associations, domestic and foreign, file from January 1 through December 31. 15 Pa.C.S. section 146 states the same deadlines as before July 1, before October 1, and on or before December 31. A new association files its first report in the calendar year after it is formed in Pennsylvania or first registers as a foreign association.

What happens if the 2027 report is missed?

The Department of State says failure to file subjects a domestic filing entity to administrative dissolution, a domestic limited liability partnership to administrative cancellation, and a foreign association to administrative termination of its registration, beginning with annual reports not filed in 2027. The name becomes available to another association after the Department files the statement of administrative dissolution, cancellation, or termination. A domestic association can apply for reinstatement with no time limit. The same page lists a $35 fee for an online reinstatement application, a $40 fee for a paper application, and an additional $15 for each missing annual report. A foreign association cannot reinstate. It must file a new Foreign Registration Statement and receives a new entity number.

Can a foreign association reinstate after the registration is terminated?

No. The Department of State says a foreign association whose registration was terminated for failure to file an annual report cannot cure that by reinstating. It must reregister with a new Foreign Registration Statement. 15 Pa.C.S. section 419(e) applies the missed-report ground to annual reports due on or after January 4, 2027. The termination date in the Department's notice is no less than 60 days after the Department delivers the notice, unless the association files the report before that date.

How do you file, and what is the fee?

File on the Department of State's site at file.dos.pa.gov. The Department of State says the fee is $7 for a business corporation, limited liability company, limited partnership, or limited liability general partnership, and $0 for a nonprofit corporation and for a limited partnership or limited liability company with a not-for-profit purpose. No PIN is required to file the annual report. The Department says an online filing is the way to file, and that many third parties charge $100 to $200 for a filing the Department accepts directly for $7, or for $0 when the filer is a nonprofit. First Mover Projects does not file this report.

Is the Pennsylvania annual report the same as the federal beneficial ownership report?

No. The Department of State says the Pennsylvania annual report is a state filing with the Department of State. It is not the federal beneficial ownership information report. A federal rule about that federal report does not change the Pennsylvania annual report.

Is the certificate of annual registration the same filing?

No. The Department of State says a domestic or foreign limited liability partnership, limited liability limited partnership, or restricted professional company still files a certificate of annual registration on or before April 15. That certificate and its fee are not replaced by the annual report.

Sources

Checked November 3, 2026. Re-check the Department of State page before you file. One bullet on that page is cut off at "Dec. 3". This page does not use that fragment as a deadline.

Copy-paste prompt for any AI agent

I have a Pennsylvania association. Please help me check the 2027 annual report. Use only these official pages: the Pennsylvania Department of State annual reports page, 15 Pa.C.S. section 146, section 381, section 382, and section 419.
1. Quote the filing window for my entity type. If I have not told you the type, ask before you pick a date.
2. Quote the sentence that starts enforcement with reports due in 2027, and the statutory line that applies the proceeding to reports due on or after January 4, 2027.
3. Quote the notice and 60-day lines. Do not invent a calendar day for the dissolution.
4. Say whether a foreign association can reinstate, using only the Department of State page.
5. Quote the $7 fee line and the $0 line for a nonprofit.
Remind me to file at file.dos.pa.gov. Do not file the report, do not ask me for a password, and do not log in to any account. When you state a date or a fee, quote the exact line. If you cannot find that line, say "no deadline line found" instead of guessing.

Not advice

General guidance, not legal, tax or IT advice. Whether you file, and what happens if you do not, depends on the association's type, status, and year of formation or registration. Check the Department of State pages linked above or ask a lawyer for your case. Not affiliated with or endorsed by the Pennsylvania Department of State. First Mover Projects does not file annual reports.