Important Update: New Pennsylvania Annual Report Filing Requirements

There are important changes affecting Pennsylvania business entities and foreign entities registered to do business in the state. Effective in 2025, the Commonwealth of Pennsylvania now requires annual report filings for most business entities. Below, we outline the key details regarding which entity types are affected, their respective due dates, filing procedures and penalty information.

Who Must File?

The following Pennsylvania entities are required to file an Annual Report:

• Domestic business corporations
• Domestic nonprofit corporations
• Domestic limited liability (general) partnerships (LLPs)
• Domestic electing partnerships that are not limited partnerships
• Domestic limited partnerships (LPs), including limited liability limited partnerships (LLLPs)
• Domestic limited liability companies (LLCs)
• Domestic professional associations
• Domestic business trusts
• All registered foreign associations

The fee for filing the annual report is $7 for business corporations, general LLPs, LPs and LLCs. There is no fee for nonprofit corporations and LPs or LLCs with a not-for-profit purpose.

Note: Sole proprietorships and general partnerships are not required to file an annual report.

Due Dates by Entity Type

How to File and Required Information

• Online: The preferred filing method is through the Pennsylvania Department of State’s online portal at https://file.dos.pa.gov/
• By Mail: Paper forms will also be accepted and can be mailed to the address provided on the Department of State website.
• Required Information: You will need your entity name, entity number issued by the Pennsylvania Department of State, jurisdiction of formation, registered office address, principal office address, name of at least one governor (director, member, partner, etc., as applicable) and the names and titles of the principal officers, if any.

Penalties and Grace Period

• Grace Period for First Two Years: For reports due in 2025 and 2026, the Department will not impose any dissolution/termination/cancellation actions for failure to file annual reports.
• Starting in 2027: The Department of State may dissolve or revoke the registration of entities that fail to comply with the annual report filing requirements.

Where to Find Additional Information

• Pennsylvania Department of State - Annual Report Requirements
• How to File an Annual Report in Business Filing Services https://www.pa.gov/content/dam/copapwp-pagov/en/dos/resources/business/graphics/2024-annual-report-help-guide.pdf
• Pennsylvania Act 122 of 2022

Next Steps

We recommend reviewing your entity type and preparing to file your Pennsylvania Annual Report by the applicable deadline.

You can use the business search tool at https://file.dos.pa.gov/search/business to determine if your entity is registered with Pennsylvania. If the entity is registered with Pennsylvania, you can also view the entity type and other information on file with the Pennsylvania Department of State. Please contact your SSB team if you have any questions or would like assistance with the filing process.

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