PA Annual Report: Deadlines, Fees, and What Changes in 2027

Pennsylvania businesses have a filing obligation that is still new enough to catch people off guard. The Annual Report replaced the old decennial report, filings started in 2025, and the consequences for missing it get real next year.

Here is what business owners need to know.

What the Annual Report is

Act 122 of 2022 created an annual reporting requirement for most domestic and foreign filing associations in Pennsylvania, bringing the state in line with what most others already required. The long-standing decennial report requirement has been repealed.

The report itself is short. It asks for the business name, jurisdiction of formation, registered office address, principal office address, at least one governor, the names and titles of principal officers if any, and the entity number issued by the Department of State. No financial information is required.

Deadlines depend on your entity type

• Corporations, business and nonprofit, domestic and foreign: January 1 through June 30
• Limited liability companies, domestic and foreign: January 1 through September 30
• Limited partnerships, limited liability partnerships, business trusts, and professional associations: January 1 through December 31

If you formed or registered your business this year, your first Annual Report is not due until next year.

The fee is small

Seven dollars for business corporations, LLCs, LPs, and LLPs. There is no fee for nonprofit corporations or for any LP or LLC with a not-for-profit purpose.

Why 2027 is the year that matters

Pennsylvania built in a transition period when the requirement took effect, which is why nothing dramatic has happened to businesses that missed the first two rounds. That grace period is ending.

Beginning with Annual Reports due in 2027, associations that fail to file will be subject to administrative dissolution, termination, or cancellation six months after the due date. A business in that position also loses the exclusive right to its name, which becomes available to any other filing association. If someone else claims it, they keep it.

Reinstatement is possible for domestic entities, with no time limit, but it comes with a $35 online application fee plus $15 for each missing Annual Report. Foreign associations cannot reinstate at all. They have to reregister and receive a new entity number.

Two things business owners regularly confuse

This is not the federal BOI report. The Pennsylvania Annual Report is required by state law and filed with the Department of State. The Corporate Transparency Act Beneficial Ownership Information report is federal and filed with FinCEN. They are separate obligations with different filers and different information.

This does not replace the Certificate of Annual Registration. LLPs, LLLPs, and restricted professional companies still owe the CAR and its registration fee by April 15 each year. The Annual Report is in addition to it.

Do not count on the postcard

The Department of State mails a notice to the registered office address of every association required to file, at least two months before the deadline. That is helpful, but it is not a safety net. If your registered office address is out of date, the notice will not reach you, and failure to receive notice does not relieve you of the obligation to file.

You can also add email addresses for courtesy notifications through the Business Filing Services portal, which is worth doing.

How to file

File online at file.dos.pa.gov. Online filings are automatically approved, the form prepopulates with the information already on file, and the filed report is available within minutes. No PIN is required. Paper filings go into the standard processing queue and are returned by mail, and there is no expedited option, so online is both faster and less error-prone.

Who handles this filing

The Annual Report is filed directly by the business or its attorney. Brinker Simpson & Company does not prepare or submit Annual Reports on behalf of clients, so this is one to put on your own calendar. Questions about which deadline applies to your specific entities are best directed to your attorney or registered agent.

The short version

Check your entity type, find your deadline, confirm your registered office address is current, and file online. It takes a few minutes and costs seven dollars. The cost of skipping it, starting next year, is your business name.