As of January 1, 2025, all business entities registered in Pennsylvania must submit an annual report to the Pennsylvania Department of State to maintain good standing. Below we will explain what needs to be done as well as deadlines for your specific business.
The new requirement marks a major change from previous regulations and aligns Pennsylvania with many other states' reporting requirements. The Pennsylvania Department of State provides official guidance on this requirement here. If you need assistance with the filing or have a question regarding your specific case, our corporate attorneys are here to help.
Previous Filing Requirements
Before this change, for-profit entities only updated their registration information every ten years. Nonprofits submitted reports only when officer changes occurred.
Which Entities Must File?
- Corporations (C-Corporations, S-Corporations, and Professional Corporations)
- Nonprofit Corporations
- Limited Liability Companies (LLCs), including those taxed as S-Corporations
- Limited Partnerships (LPs) and Limited Liability Partnerships (LLPs)
- Foreign entities registered to do business in Pennsylvania
Filing Deadlines
Filing deadlines depend on the entity type:
| Entity Type | Deadline |
|---|---|
| Corporations (including nonprofits and professional corporations) | June 30, 2025 |
| LLCs (including S-Corporations) | September 30, 2025 |
| LPs and LLPs | December 31, 2025 |
| Entities formed or registered in 2025 | First filing due in 2026, based on the above deadlines |
A business must submit its first annual report the year after its formation or foreign registration.
How to File the Annual Report
The Department of State encourages online filing at file.dos.pa.gov. The system pre-fills entity information, reducing errors and processing delays.
Required Information for the Filing
Each annual report must include:
- Legal name of the entity
- State of formation
- Registered office address
- Principal office/headquarters address
- Name of at least one individual with material management responsibility (referred to as "Governor" on the Department of State website)
- Names and titles of principal officers
- Entity number issued by the Pennsylvania Department of State
Filing Fees
- For-profit entities: $7.00 per year
- Nonprofit entities: No fee
Consequences of Failing to File
Starting in 2027, missing an annual report deadline may lead to administrative dissolution. This means:
- The business must cease operations and dissolve.
- The entity loses exclusive rights to its registered name.
Before dissolving an entity, the state will issue a 60-day written notice to the registered office. If the entity fails to file within that timeframe, dissolution occurs automatically.
Need assistance with your filing? Our business attorneys are hear to help.
Navigating Pennsylvania’s evolving business regulations can be challenging. The corporate attorneys at High Swartz LLP help business owners and nonprofit leaders comply with filing requirements, avoid administrative pitfalls, and protect their operations.