Pennsylvania Filing Associations Required to Submit Annual Reports Starting in 2025

Pennsylvania Filing Associations Required to Submit Annual Reports Starting in 2025

For many years, Pennsylvania followed a decennial report requirement, instructing businesses and nonprofits to formally affirm that they were still active within the state every 10 years. However, in 2022, Act 122 was signed into law, which created an annual reporting requirement for most domestic and foreign filing associations in Pennsylvania. This new Annual Report requirement takes effect beginning January 1, 2025, and follows similar requirements that are imposed by most other states.

What Businesses are Required to File?

The following associations must file an Annual Report in Pennsylvania:

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

Important Deadlines and Fees

For business corporations, LLCs, LPs and LLPs, the fee to file an Annual Report is $7. For nonprofit corporations and any LPs or LLCs with a not-for-profit purpose, the fee is $0. The filing deadline for the Annual Report is based on the type of association:

Association Type2025 Filing Deadline
Corporations (business and nonprofit, domestic and foreign)June 30, 2025
LLCs (domestic and foreign)September 30, 2025
LPs, LLPs, business trusts and professional associations (domestic and foreign)December 31, 2025

Information Required in an Annual Report

The following information will be required within the Report:

  • Business name
  • Jurisdiction of formation
  • Registered office address
  • Principal office address
  • Name of at least one governor (director, member, partner, etc.)
  • Names and titles of the principal officers
  • Entity number issued by the Pennsylvania Department of State

How to File an Annual Report Online

The Pennsylvania Department of State (DOS) has created an online system for associations to file and pay for their Annual Report submissions, which can be accessed at file.dos.pa.gov.

Filing and paying online will ensure that all questions have been answered and that the form is received and processed in a timely manner.

Beginning January 6, 2025, associations can begin filing online following these steps:

  1. Register for a Business Filing Services (BFS) account via corporations.pa.gov, if you are a new user. (For more instructions on how to set up your account, visit the DOS’ Customer Portal Overview.)
  2. Log in at file.dos.pa.gov and search for your company name under “Business Search.”
  3. Click on the icon for Annual Report. (No PIN access is required to file.)
  4. Complete the Annual Report form online. The form will populate with the company details currently on file, helping to prevent any costly mistakes or delays.
  5. Pay by credit card and submit the Report.
  6. After the Annual Report has been processed, it will automatically be approved, and the Form and Acknowledgement Letter will be available for immediate download.
  7. Online filers can see their status in real time and will receive an email with instructions on how to access their approved Annual Report documents within minutes.

Additional instructions with screenshots can be found here: How to File an Annual Report (PDF)

Please note that the information submitted within the Annual Report will be made accessible to the public on the DOS website: dos.pa.gov/search/business.

Transition Period

Since the Annual Report requirement is a significant change for Pennsylvania, Act 122 requires the DOS to provide associations with a transition period before imposing any dissolution/termination/cancellation requirements for failure to file. Starting in 2027, associations that fail to file an Annual Report for the 2027 calendar year will be subject to administrative dissolution/termination/cancellation requirements six months after the due date of their Annual Report.

The DOS will mail a postcard notice to the registered office address of each association that is required to file an Annual Report at least two months prior to their respective deadline. It is important that associations keep their address information up to date with the Department to ensure that they are receiving notice of how and when to file Annual Reports.

If you have any questions regarding the Pennsylvania Annual Report filing requirement, please contact your advisor at Brown Plus.


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