Hi,
Most Pennsylvania LLC owners have never filed an annual report – because until last year, PA didn’t require one. That changed: starting in 2025, every LLC registered in PA has to file one every single year, and this year’s deadline is September 30.
This applies no matter how your LLC is taxed. Single-member, multi-member, or an LLC that’s elected S-corp treatment – this is a state filing tied to your LLC’s registration, not your tax return, so all three are on the hook the same way.
Here’s the part most people don’t know: right now, there’s no real penalty for missing it. Pennsylvania built in a transition period, so LLCs that don’t file their 2025 or 2026 annual report face no dissolution and no loss of name protection – not yet. That changes starting with the report due in 2027: miss that one, and after a 6-month grace period, the state can administratively dissolve your LLC.
In other words, this is the calm before it starts mattering. Getting current now means you’re not walking into 2027 with two years already missed, right as enforcement begins.
If any of these apply to you, this is worth five minutes right now:
- You have an LLC registered in PA (or registered to do business there as a foreign LLC) – single-member, multi-member, or S-corp elected, it doesn’t matter
- You’ve never filed a PA annual report before – most owners haven’t, since this requirement is brand new
- You’re not sure who currently handles your registered office or principal office filings
- Your LLC was formed or registered in PA in 2025 or earlier – that means your 2026 annual report is due now, and if this is the first you’re hearing about any of this, your 2025 report may still be outstanding too (2025 was the first year this requirement ever existed, so that’s as far back as it goes)
Here’s what’s actually at stake, and on what timeline:
- For 2025 and 2026, there’s no dissolution risk for missing this – but it’s still a legal requirement, and it doesn’t go away on its own
- Starting with the 2027 report, missing the September 30 deadline and then the 6-month grace period afterward means your LLC can be administratively dissolved – it would legally stop existing in Pennsylvania and lose the right to its own name
- If that happens down the line, reinstating costs meaningfully more than staying current would have, plus a late fee for every year missed
- Falling behind now just means more to catch up on later, right as enforcement starts
How we can help:
- We’ll confirm whether your LLC has filed its 2025 and 2026 annual reports – since the requirement only started in 2025, those are the only two years that could possibly be missing
- Whatever’s outstanding, we file it now so you’re not carrying it into next year
- We’ll flag it if your registered or principal office information is out of date – that’s often the real reason these notices get missed
- For LLCs with multiple owners or a more complex structure, we’ll make sure the right governor and officer information is listed correctly
Reply to this email by Friday and we’ll get your PA annual report(s) filed and caught up – no call needed unless you’d like to go over anything first.
Sincerely,
—
George Dimov, CPA
Licensed and Insured
(833) 829-1120 toll free
(212) 994-8081 Fax
www.dimovtax.com