What the annual report is
The annual report confirms or updates what the state has on file about a business: its principal and mailing addresses, its officers, managers or members, its registered agent and its federal employer identification number. It is required every year, whether anything changed or not, to keep the business in active status. It is not a financial statement and not a tax return (annual report page).
Who files
Corporations, LLCs, limited partnerships and limited liability limited partnerships, formed in Florida or registered to do business here, file it (annual report page). A sole proprietor has no entity on file with the Division and files nothing; a fictitious name registration is renewed separately.
A new business files its first report in the year after it was formed: an LLC whose articles took effect in 2026 files between January 1 and May 1, 2027 (section 605.0212, Florida Statutes; section 607.1622 for corporations). A corporation or LLC formed between October 1 and December 31 that does not expect to do business until the new year can choose January 1 as its effective date to start the cycle a year later; it then does not legally exist until January 1 (Division of Corporations FAQ).
The deadline and the fees
The window opens January 1. The report must be filed by May 1; for 2026 the Division set the cutoff at 11:59 p.m. Eastern on Friday, May 1, after which the $400 late fee is assessed (annual report page). A check sent by mail must be postmarked by May 1. The Division's pages describe no extension of the date, and it does not move for a weekend: in 2022 the deadline was 11:59 p.m. on Sunday, May 1 (2022 Department notice), and the law charges the late fee on a report paid "after May 1" (section 607.193, Florida Statutes). In 2027 the report is due Saturday, May 1; online filing runs every day, but filing by Friday, April 30 is the safe course.
The fees posted in November 2026, for the 2027 reports:
| Entity type | Fee by May 1 | Received after May 1 |
|---|---|---|
| LLC | $138.75 | $538.75 |
| Profit corporation | $150.00 | $550.00 |
| Limited partnership | $500.00 | $900.00 |
| Nonprofit corporation | $61.25 | $61.25, no late fee |
Sources: LLC fees, corporation fees, limited partnership fees. Nonprofit corporations are not charged the $400 late fee (annual report page).
What happens if it is never filed
The legal deadline to avoid dissolution is 5 p.m. Eastern on the third Friday of September, whatever the payment method (section 605.0714 for LLCs, section 607.1420 for corporations). A business that has still not filed is administratively dissolved, or its authority revoked if it was formed elsewhere, at the close of business on the fourth Friday: September 17 and September 24 in 2027. In 2026 the Division still accepted a card payment until 5 p.m. on the fourth Friday (annual report page).
A dissolved business can be reinstated by filing a reinstatement application and paying every missed annual report fee with it, plus the current year's fee when it comes back in a later year. The reinstatement fee itself is $100 for an LLC and $600 for a profit corporation (LLC fees, corporation fees); the $400 late fee is not charged on a reinstatement (section 607.193). Until the reports are filed and the fees paid, an LLC that missed them may not maintain or defend any action in a Florida court (section 605.0212).
What you can change on it
The report can add, remove or change officers, directors, managers and authorized members, change the registered agent and registered office, change the principal and mailing addresses and add the federal employer identification number. It cannot change the business name, which takes an amendment. A change after the year's report is filed takes an amended report: $50 for an LLC, $61.25 for a corporation (annual report page).
Filing it only on Sunbiz
The report is filed online on the Division's own site, Sunbiz, through the link on its annual report page, with the business's document number; a card payment posts the report at once. Businesses receive letters that look official and ask for far more than the fee to "file" the report or to send "annual minutes". The Division warns against offers at prices above the statutory fees, tells businesses to look for a statement that the sender is not a government agency, and says "annual minutes" notices, which ask $125, are not required by any agency (consumer notice, solicitation notice). Every real Division letter carries the State of Florida seal and the Sunbiz logo (2026 Department notice).
Example: an LLC that files on May 2
A two-member North Port LLC forgets the report until May 2, 2026. It files online that day and pays $538.75: the $138.75 fee and the $400 late fee. Had it filed one day earlier, it would have paid $138.75. Had it waited past the fourth Friday of September, it would have been dissolved and paid the $100 reinstatement fee plus the missed report fee to come back, with no $400 late fee.
The report is also part of the Florida tax deadlines calendar and of our tax filing work.
Questions
Can I get an extension?
The Division of Corporations' pages describe no extension. A report filed after May 1 is accepted, with the $400 late fee for a profit corporation, LLC or limited partnership (annual report page).
I closed the business. Do I still file?
No, but close it on the state's records: file articles of dissolution for a corporation or LLC, or a cancellation for a limited partnership. Until then the business stays active and the reports keep coming due (annual report page).
Can I change my registered agent on it?
Yes. A new registered agent signs the report by typing their name, accepting the role; the agent needs a Florida street address, not a P.O. box (annual report instructions).
I got a letter asking for $300. Is it real?
Almost certainly not. The state's fee is $138.75 for an LLC and $150 for a profit corporation, and it is paid on Sunbiz. Letters charging more are private services, and the Division warns businesses about them (consumer notice).