State Compliance Pack

Illinois

Region:

Illinois LLCs file an annual report before their formation-anniversary month and should plan for the state’s Personal Property Replacement Tax in addition to standard pass-through taxation.

Compliance Snapshot

Annual / Periodic Report Annual (Due: Before the first day of the LLC's anniversary month each year)
Report Fee $75 (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

Illinois phased out its corporate franchise tax (fully repealed by 2024); LLCs are not subject to a separate franchise tax.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default. Illinois imposes a Personal Property Replacement Tax (PPRT) of 1.5% on net income for LLCs taxed as partnerships (2.5% if taxed as an S-corp), in addition to personal income tax for members.
Official Business Portal Visit Portal ↗

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.