Important Reminder: Pennsylvania Annual Reporting Is Not Optional

By William Kocher, CPA

Pennsylvania’s Annual Report requirement is ongoing and is not optional. The final deadline for the 2025 PA annual report is December 31, 2025 and for some associations, earlier deadlines have already passed.

Pennsylvania introduced the annual report filing requirement in 2024 and initially provided a grace period to help businesses adjust. That grace period will end soon, and after that, non-compliant businesses can face severe consequences. Missing this mandatory filing can lead to administrative dissolution, termination, or cancellation of your business registration, jeopardizing your ability to operate.

If you’re unsure whether you’ve already filed, visit the Pennsylvania Department of State website to confirm your status. If you haven’t already filed, take a few minutes today to complete your report and avoid future complications.

Below are the key dates, what to do if you’re late, and the steps to file correctly.

Current Deadline: December 31, 2025

The December 31 deadline applies to the following association types:

• Limited Partnerships (LPs)
• Limited Liability Partnerships (LLPs)
• Business Trusts
• Professional Associations/domestic and foreign

If your entity falls into one of these categories and has not yet filed, you must act now.

Missed Earlier Deadlines? Here’s What to Do

If your association type had an earlier deadline, you can still file your Annual Report to avoid future penalties. Below are the original deadlines and steps to complete your filing:

Past Original Deadlines by Association Type

• Corporations (Business and Nonprofit)/domestic and foreign – June 30
• Limited Liability Companies (LLCs)/domestic and foreign – September 30

Steps to File for Current or Past Deadlines

1. Visit the PA Department of State website: file.dos.pa.gov.
2. Log in or create an account.
3. Search for your entity and select “File Annual Report.”
4. Review and update required information, including:
   • • Business name
     • Jurisdiction of formation
     • Registered and principal office addresses
     • Name of at least one governor (director, member, or partner, etc.)
     • Names and titles of principal officers (if any)
5. Pay the filing fee: $7 for for-profit entities; $0 for nonprofits.
6. Submit and download confirmation, online filings are processed instantly.

Penalties for Late Filing

While there is a grace period for 2025 and 2026, starting in 2027, not filing will result in administrative dissolution, termination, or cancellation of business registration. Associations that haven’t filed but are still within the grace period should note that failing to meet the annual reporting requirements now could negatively impact operations, especially when third parties rely on and or use the information from the Department of State’s website.

Helpful Resources

• Boyer & Ritter Annual Reporting Resource Center
• Annual Reports Overview – PA Department of State
• Annual Report Help Guide (PDF) - PA Department of State

Need Help? Contact Us Today

Don’t risk your business status and good standing. The Boyer & Ritter team can help guide you through the filing process quickly and accurately, ensuring compliance and peace of mind. If you need help, please contact us today.

William Kocher, CPA, is a tax manager at Boyer & Ritter. Bill has over 12 years of experience providing accounting, tax advisory and tax compliance services to individuals, partnerships, S-corporations, C-corporations, and nonprofits in various industries. Bill's focus is on individual and business tax services. Contact Bill at 814-234-6919 or wkocher@cpabr.com.