Pennsylvania annual reports: starting in 2027, skipping one can dissolve your business

Since 2025, most Pennsylvania corporations, LLCs, and partnerships have had to file a short annual report with the Department of State. For the first two years there was no real penalty for skipping it. Starting with the reports due in 2027, an entity that does not file can be administratively dissolved, and it loses the protection of its name.

Who has to file

Most domestic and foreign business entities registered in Pennsylvania, including:

• Business and nonprofit corporations
• Limited liability companies (LLCs)
• Limited partnerships (LPs) and limited liability partnerships (LLPs)
• Professional associations and business trusts

Fictitious names (DBAs), general partnerships that are not LLPs, and entities already dissolved or shown as "Inactive" on the Department of State's records do not file. Filing an out-of-existence affidavit with the Department of Revenue does not make a business inactive with the Department of State.

When it is due

• Corporations: by June 30
• LLCs: by September 30
• LPs, LLPs, business trusts, and professional associations: by December 31

A new entity files its first report in the calendar year after it forms or registers. The Department of State sends reminder notices ahead of each due date, but the obligation is yours whether or not a notice arrives.

What it costs and what it asks for

The state fee is $7 for business corporations, LLCs, LPs, and LLPs. Nonprofit corporations pay nothing. The report itself is short:

• Business name, entity number, and state of formation
• Registered office and principal office addresses
• At least one governor, such as a member, manager, or director
• The names and titles of principal officers, if any

It is filed online through the Department of State's Business Filing Services at file.dos.pa.gov and paid by credit card.

What changes in 2027

Starting with the 2027 reports, an entity that has not filed within six months after its due date faces administrative action:

• Pennsylvania corporations, LLCs, and LPs are administratively dissolved.
• Pennsylvania LLPs are administratively cancelled.
• Foreign entities registered to do business here have their registration terminated.

In practice, a corporation that misses its June 30, 2027 report faces dissolution around the end of December 2027. An LLC that misses its September 30, 2027 report faces dissolution around the end of March 2028.

Why dissolution matters

• You can lose your name. Once an entity is dissolved, its name becomes available to other businesses. If someone takes it, you have to choose a new name to reinstate.
• Your liability protection is at risk. The point of an LLC or corporation is to keep business debts and lawsuits away from your personal assets. Operating as a dissolved entity invites the argument that the protection no longer applies.
• Banks and contracts notice. Lenders, landlords, and larger customers often check good standing before they sign or renew.

Getting back in good standing

A dissolved Pennsylvania entity can apply for reinstatement with no time limit. The online reinstatement fee is $35 ($40 on paper), plus $15 for each annual report that was missed, along with current report information. A foreign entity whose registration is terminated cannot be reinstated and has to register again with a new entity number.

What to do now

1. Look up your entity. Search your business on the Department of State's Business Filing Services site and confirm the 2025 and 2026 reports show as filed.
2. Fix the addresses. Make sure the registered office and principal office are current. That is where notices go.
3. Put the 2027 date on the calendar. June 30 for corporations, September 30 for LLCs, December 31 for partnerships.
4. If you own more than one entity, track each one. Holding companies and real estate LLCs are the ones most often forgotten.