{"id":13225,"date":"2023-08-08T09:31:00","date_gmt":"2023-08-08T13:31:00","guid":{"rendered":"https:\/\/www.resourcepro.com\/annual-returns-when-and-what-to-file\/"},"modified":"2025-11-05T11:47:22","modified_gmt":"2025-11-05T16:47:22","slug":"annual-returns-when-and-what-to-file","status":"publish","type":"post","link":"https:\/\/www.resourcepro.com\/blog\/annual-returns-when-and-what-to-file\/","title":{"rendered":"Annual Returns: When and What to File"},"content":{"rendered":"\r\n

Elaine is a Senior Specialist at ReSource Pro Compliance<\/em><\/p>\r\n\r\n\r\n\r\n

Once a business registers with the Secretary of State\u2019s Office in a domicile or foreign jurisdiction, it needs to keep that information current. In most states, this is done by filing a statement with the SOS on an annual basis, thus the name, \u201cannual return\u201d or \u201cannual report.\u201d In other jurisdictions, however, a return is due only every other year. There are even states where certain types of business entities must submit a return only every 5 years.<\/p>\r\n\r\n\r\n\r\n

In addition to these different filing periods, deadlines may also vary. Returns may be due on or before an arbitrary date determined by regulators, within a certain period after the end of the entity\u2019s tax year, or by a date based on the anniversary of its initial business registration.<\/p>\r\n\r\n\r\n\r\n

It\u2019s also common for the various business types to have different filing requirements and deadlines\u2014even within the same jurisdiction. So if an entity undergoes\u00a0conversion<\/a>\u00a0to another legal structure, the old compliance schedule may no longer apply.<\/p>\r\n\r\n\r\n\r\n

The Filing Process<\/h2>\r\n\r\n\r\n\r\n

Most states now offer a fully or partially online filing process. For security reasons, most states also don\u2019t allow registrants to save a partially completed return and come back to it later. If filers don\u2019t complete the online form in a timely manner, the session may \u201ctime out,\u201d erasing all the information entered. Some sites even don\u2019t allow the use of a browser\u2019s Back and Forward arrows. Thus, it\u2019s essential to have all the information needed to complete the return on hand before beginning.<\/p>\r\n\r\n\r\n\r\n

What\u2019s Included in an Annual Return<\/h2>\r\n\r\n\r\n\r\n

While specific requirements can vary by state and\/or a business\u2019s legal structure, most annual return forms require the following information:<\/p>\r\n\r\n\r\n\r\n

Business Name<\/h3>\r\n\r\n\r\n\r\n

This is the true, legal name of the entity, as it appears on its Articles of Incorporation\/Formation and as registered with the Secretary of State\u2019s Office. However, if regulators\u00a0require<\/em>\u00a0a business to use a\u00a0Doing Business As or fictitious name<\/a>\u2014usually to comply with state rules\u2014that\u2019s the name to use.<\/p>\r\n\r\n\r\n\r\n

Some states ask foreign entities to list both their name in the foreign state and their name in their domicile state.<\/p>\r\n\r\n\r\n\r\n

State-Issued Identification Number<\/h3>\r\n\r\n\r\n\r\n

Some Secretary of State\u2019s Offices issue entities a unique ID number at the time of registration and use it to track a business\u2019s activities within its jurisdiction. If so, the number likely appears on the entity\u2019s Certificate of Authority. If a state allows registrants to file returns electronically, this number may be pre-populated in the online form. (Note that this number is NOT the same as the entity\u2019s Federal Employer Identification Number.)<\/p>\r\n\r\n\r\n\r\n

Domicile State<\/h3>\r\n\r\n\r\n\r\n

This field usually applies only to foreign business entities. Enter the state where the entity initially filed its Articles of Incorporation\/Formation.\u00a0 A few states also ask for the Date of Incorporation\/Formation. Remember, a business\u2019s\u00a0domicile<\/em>\u00a0state may be different from its\u00a0resident<\/em>\u00a0state, the jurisdiction where it maintains its principal offices.<\/p>\r\n\r\n\r\n\r\n

Business Type<\/h3>\r\n\r\n\r\n\r\n

Regulators often ask entities to confirm their legal business structure, whether they are domestic or foreign, and their for-profit or non-profit status. These criteria determine when (or if) the entity must file returns and what forms to use.<\/p>\r\n\r\n\r\n\r\n

Addresses<\/h3>\r\n\r\n\r\n\r\n

Address changes are one of the most common changes reported on annual returns. Depending on the state, businesses may need to supply several different addresses, including:<\/p>\r\n\r\n\r\n\r\n