Region: Northeast

Rhode Island requires a single annual report filed in a fixed fall window (September 1 – November 1) each year.

Vermont LLCs file a low-cost annual report tied to their fiscal year end rather than a fixed calendar date: calendar-year LLCs file by April 1.

New York LLCs face a one-time newspaper publication requirement after formation, plus a low-cost Biennial Statement and an annual Filing Fee based on New York-source income.

Pennsylvania recently switched from a decennial (once every 10 years) report to a low-cost annual report, a change that catches many existing LLCs off guard.

Connecticut LLCs file a simple annual report with the Secretary of the State and should review whether the state’s Pass-Through Entity Tax applies to their ownership structure.

Maine keeps LLC compliance straightforward: one annual report due June 1, with no separate franchise tax for standard pass-through LLCs.

Massachusetts LLCs owe a notably higher annual report fee than most states ($500), due every year on the anniversary of formation.

New Hampshire has no state sales tax, but LLCs above certain income or compensation thresholds may owe the Business Profits Tax or Business Enterprise Tax in addition to the annual report.

New Jersey LLCs file a $75 annual report, and multi-member LLCs should plan for the state’s per-member partnership filing fee in addition to standard taxes.