New Annual Filing Requirement for LLCs in Pennsylvania: What You Need to Know

Overview of Pennsylvania's New Annual Filing Requirement

Understanding the New Law

Starting in 2025, Pennsylvania will enforce a new requirement for most domestic and foreign business entities to file an Annual Report using form DSCB:15-146. This report must be submitted to the Pennsylvania Department of State. The goal of this filing is to keep business information up to date and to enhance transparency in business operations.

Entities that fail to comply with this new requirement risk administrative dissolution or revocation of authority to conduct business in the state. Remaining in good standing will depend on timely and accurate filing.

Entities Required to File an Annual Report

Which Businesses Must Comply?

The Annual Filing requirement applies to a broad range of business types. The following entities must file:

• Domestic business corporations

• Domestic nonprofit corporations

• Domestic limited liability (general) partnerships

• Domestic electing partnerships (non-limited)

• Domestic limited partnerships (includes limited liability limited partnerships)

• Domestic limited liability companies (LLCs)

• Domestic professional associations

• Domestic business trusts

• All registered foreign associations operating in Pennsylvania

Foreign Entities Are Included

Any foreign entity registered to do business in Pennsylvania is also subject to the filing requirement. This ensures all businesses, whether local or from out of state, maintain updated records with the state.

Required Information for Annual Report Submission

Information to Include

Each entity must provide the following information on their Annual Report:

• Legal business name

• Jurisdiction of formation (e.g., state or country)

• Registered office address in Pennsylvania

• Principal office address

• Name of at least one governor (director, member, or partner depending on entity type)

• Names and titles of principal officers (if applicable)

• Entity number issued by the Pennsylvania Department of State

First Filing Timeline

Entities must file their first Annual Report in the year following their formation or initial registration in Pennsylvania. For instance, a company formed in 2025 must submit its first report in 2026.

Filing Fees for Annual Reports

Cost Breakdown

The filing fee varies depending on entity type:

• $7 Fee:

  • Business corporations

  • Limited liability companies (LLCs)

  • Limited partnerships (LPs)

  • Limited liability partnerships (LLPs)

• $0 Fee:

  • Nonprofit corporations

  • LPs or LLCs with a not-for-profit purpose

The minimal filing fee ensures that all entities can comply affordably while maintaining accurate public records.

Deadlines for Filing Annual Reports

Know Your Filing Window

The filing deadlines are based on the type of entity:

• Corporations (business and nonprofit):

  • Filing window: January 1 – June 30

• Limited Liability Companies (LLCs):

  • Filing window: January 1 – September 30

• Limited Partnerships, LLPs, Business Trusts, Professional Associations:

  • Filing window: January 1 – December 31

Plan Ahead for Compliance

Entities should track their filing deadlines carefully and prepare well in advance. Missing the deadline can result in penalties or even suspension of the right to do business in Pennsylvania.

Consequences of Non-Compliance

Risks of Failing to File

If an entity fails to file its Annual Report on time:

• It may face administrative dissolution (for domestic entities).

• It may face revocation of registration (for foreign entities).

• It will lose good standing with the Pennsylvania Department of State.

This loss of good standing can have serious effects, including difficulties in:

• Obtaining loans or financing

• Entering into contracts

• Maintaining legal protections

How to Prepare for Your Annual Filing

Steps for Compliance

To comply with Pennsylvania’s new Annual Report requirement, entities should:

1. Gather required information (see above).

2. Confirm deadlines based on entity type.

3. Prepare and submit DSCB:15-146 to the Department of State.

4. Retain proof of filing for your business records.

Start Early and Stay Organized

Avoid last-minute rushes by starting early. Ensure your registered office address is up to date, and identify who will be responsible for submitting the Annual Report each year.

Get Help from Ament Law Group

Why Legal Guidance is Essential

While the filing process may seem straightforward, errors or omissions can lead to penalties or legal issues. Proper guidance ensures:

• Accurate and timely filing

• Updated compliance records

• Avoidance of administrative issues

Contact Us Today

At Ament Law Group, P.C., we are ready to assist with all aspects of your Annual Report filing. We help businesses navigate regulatory changes and stay compliant.

Call us today to schedule a consultation and ensure your business remains in good standing with the Pennsylvania Department of State.