Guide

The Pennsylvania Annual Report, Complete

Pennsylvania's annual report is new enough that most owners have filed it at most twice, and old enough that missing it now has teeth. Here is the whole obligation, from the statute outward.

Who files, and when

Every Pennsylvania LLC, corporation, and limited partnership — and every foreign entity registered here — files Form DSCB:15-146 once a year under 15 Pa.C.S. § 146. The window depends on entity type: corporations from January 1 to June 30, LLCs from January 1 to September 30, and all other associations by December 31. The fee is $7; nonprofit corporations file at $0. No report is due in the year you form or register — the first one is due the following year (§ 146(c)), which is the single most common point of confusion and the reason brand-new entities should not panic in their first September.

What the form asks

Deliberately little: the entity's name and file number, its registered office address (or its CROP), and the names and addresses of its governors — members or managers for an LLC, officers for a corporation. The trap is not complexity; it is that the registered office and governor information on the report must match reality, because the report is how the state refreshes your record. Filing with a stale address re-publishes the stale address.

What changed in 2025

Act 122 of 2022 repealed the decennial report — the once-a-decade filing older Pennsylvania businesses remember — and replaced it with this annual one, beginning with reports due in 2025. The transition has a hard edge: beginning with reports due in 2027, an entity that does not file is subject to administrative dissolution, termination, or cancellation six months after its due date. Before that consequence existed, a missed report was a loose end. It is now the first step in the state un-forming your company.

Filing it yourself

The report is filed online at file.dos.pa.gov. You need your entity's exact name or file number, your registered office information, and a payment method for the $7. Save the confirmation the portal issues — it is the only proof that satisfies the obligation, and it is what a bank or a buyer will ask for later. If you are a Registered Steady member on the base plan, upload that confirmation in your portal and your ledger satisfies on it.

The five mistakes that actually happen

One: assuming the first report is due the September after a spring formation (it is due the following year). Two: filing in the corporation window with an LLC, or the reverse. Three: reporting a registered office you have already moved away from. Four: treating the $7 fee as evidence the obligation is minor — the fee is trivial, the dissolution consequence is not. Five: filing and keeping no confirmation, leaving the obligation unprovable a year later when it matters.

Run your own dates. The free Standing Check computes your next Pennsylvania deadline from the same rules this guide describes.

Facts verified 2026-11-14 against Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. This guide is information about a filing obligation, not legal advice.