[
  {"st":"AL","filing":"Alabama business privilege tax / annual report","href":"https://www.sos.alabama.gov/business-entities","href_label":"File in Alabama","due":{"type":"fixed","m":4,"d":15}},
  {"st":"AK","filing":"Alaska biennial report","href":"https://www.commerce.alaska.gov/web/cbpl/corporations.aspx","href_label":"File in Alaska","due":{"type":"anniversary"}},
  {"st":"AZ","filing":"Arizona annual report","href":"https://ecorp.azcc.gov/","href_label":"File in Arizona","due":{"type":"anniversary"}},
  {"st":"AR","filing":"Arkansas annual franchise tax / report","href":"https://www.sos.arkansas.gov/business-commercial-services-bcs","href_label":"File in Arkansas","due":{"type":"fixed","m":5,"d":1}},
  {"st":"CA","filing":"California Statement of Information","href":"https://bizfileonline.sos.ca.gov/","href_label":"File on BizFile","due":{"type":"anniversary"},"hint":"First SI is typically due 90 days after formation, then biennial. Confirm on BizFile. Educational — we do not file this for you."},
  {"st":"CO","filing":"Colorado periodic report","href":"https://www.sos.state.co.us/pubs/business/businessHome.html","href_label":"File in Colorado","due":{"type":"anniversary"}},
  {"st":"CT","filing":"Connecticut annual report","href":"https://service.ct.gov/business/s/onlinebusinesssearch","href_label":"File in Connecticut","due":{"type":"anniversary"}},
  {"st":"DC","filing":"DC biennial report","href":"https://corponline.dcra.dc.gov/","href_label":"File in DC","due":{"type":"fixed","m":4,"d":1}},
  {"st":"DE","filing":"Delaware LLC/LP annual tax","href":"https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax","href_label":"Pay on ICIS","due":{"type":"fixed","m":6,"d":1},"hint":"Delaware LLCs owe a flat $400 annual tax on June 1 (raised from $300 by 2026 House Bill 400; first billed June 1, 2027). No annual report for LLCs. C-corps file an annual report by March 1. Late payment adds a $200 penalty plus 1.5% monthly interest. Confirm on corp.delaware.gov. Educational — we do not file this for you."},
  {"st":"FL","filing":"Florida LLC annual report","href":"https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/","href_label":"File on Sunbiz","due":{"type":"fixed","m":5,"d":1},"hint":"Due May 1. Late fee after May 1. Educational — we do not file this for you. State fee is paid to Florida."},
  {"st":"GA","filing":"Georgia annual registration","href":"https://ecorp.sos.ga.gov/","href_label":"File on eCorp","due":{"type":"fixed","m":4,"d":1}},
  {"st":"HI","filing":"Hawaii annual report","href":"https://hbe.ehawaii.gov/","href_label":"File in Hawaii","due":{"type":"anniversary"}},
  {"st":"ID","filing":"Idaho annual report","href":"https://sosbiz.idaho.gov/search/business","href_label":"File in Idaho","due":{"type":"anniversary"}},
  {"st":"IL","filing":"Illinois annual report","href":"https://www.ilsos.gov/departments/business_services/home.html","href_label":"File in Illinois","due":{"type":"anniversary"}},
  {"st":"IN","filing":"Indiana business entity report","href":"https://inbiz.in.gov/","href_label":"File in Indiana","due":{"type":"anniversary"}},
  {"st":"IA","filing":"Iowa biennial report","href":"https://sos.iowa.gov/search/business/search.aspx","href_label":"File in Iowa","due":{"type":"fixed","m":4,"d":1}},
  {"st":"KS","filing":"Kansas annual report","href":"https://www.kansas.gov/businesscenter/","href_label":"File in Kansas","due":{"type":"anniversary"}},
  {"st":"KY","filing":"Kentucky annual report","href":"https://sos.ky.gov/","href_label":"File in Kentucky","due":{"type":"fixed","m":6,"d":30}},
  {"st":"LA","filing":"Louisiana annual report","href":"https://coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx","href_label":"File in Louisiana","due":{"type":"anniversary"}},
  {"st":"ME","filing":"Maine annual report","href":"https://www.maine.gov/sos/","href_label":"File in Maine","due":{"type":"fixed","m":6,"d":1}},
  {"st":"MD","filing":"Maryland annual report / personal property","href":"https://egov.maryland.gov/BusinessExpress/EntitySearch","href_label":"File in Maryland","due":{"type":"fixed","m":4,"d":15}},
  {"st":"MA","filing":"Massachusetts annual report","href":"https://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx","href_label":"File in Massachusetts","due":{"type":"anniversary"}},
  {"st":"MI","filing":"Michigan annual statement","href":"https://mibusinessregistry.lara.state.mi.us/search","href_label":"File in Michigan","due":{"type":"fixed","m":2,"d":15}},
  {"st":"MN","filing":"Minnesota annual renewal","href":"https://mblsportal.sos.state.mn.us/","href_label":"File in Minnesota","due":{"type":"fixed","m":12,"d":31}},
  {"st":"MS","filing":"Mississippi annual report","href":"https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx","href_label":"File in Mississippi","due":{"type":"fixed","m":4,"d":15}},
  {"st":"MO","filing":"Missouri annual report?","href":"https://bsd.sos.mo.gov/","href_label":"Check Missouri SOS","due":{"type":"none"},"hint":"Missouri LLCs generally do not file a statewide annual report. Confirm on the SOS site. Educational — we do not file for you."},
  {"st":"MT","filing":"Montana annual report","href":"https://biz.sosmt.gov/search/business","href_label":"File in Montana","due":{"type":"fixed","m":4,"d":15}},
  {"st":"NE","filing":"Nebraska biennial report","href":"https://www.nebraska.gov/sos/ccorp/","href_label":"File in Nebraska","due":{"type":"fixed","m":4,"d":1}},
  {"st":"NV","filing":"Nevada annual list + state business license","href":"https://www.nvsilverflume.gov/","href_label":"File on SilverFlume","due":{"type":"anniversary"},"hint":"Nevada Title 7 entities typically file an annual list and renew the state business license. Confirm on SilverFlume. Educational — we do not file this for you."},
  {"st":"NH","filing":"New Hampshire annual report","href":"https://quickstart.sos.nh.gov/online/Account/LandingPage","href_label":"File in New Hampshire","due":{"type":"fixed","m":4,"d":1}},
  {"st":"NJ","filing":"New Jersey annual report","href":"https://www.njportal.com/DOR/BusinessRecords/","href_label":"File in New Jersey","due":{"type":"anniversary"}},
  {"st":"NM","filing":"New Mexico annual report","href":"https://enterprise.sos.nm.gov/","href_label":"File in New Mexico","due":{"type":"anniversary"}},
  {"st":"NY","filing":"New York biennial statement","href":"https://apps.dos.ny.gov/publicInquiry/","href_label":"File in New York","due":{"type":"anniversary"},"hint":"New York LLCs typically file a biennial statement. Confirm on DOS. Educational — we do not file this for you."},
  {"st":"NC","filing":"North Carolina annual report","href":"https://www.sosnc.gov/online_services/search/by_title/_Business_Registration","href_label":"File in North Carolina","due":{"type":"fixed","m":4,"d":15}},
  {"st":"ND","filing":"North Dakota annual report","href":"https://firststop.sos.nd.gov/search/business","href_label":"File in North Dakota","due":{"type":"anniversary"}},
  {"st":"OH","filing":"Ohio SOS (no statewide LLC annual report)","href":"https://businesssearch.ohiosos.gov/","href_label":"Look up in Ohio","due":{"type":"none"},"hint":"Ohio LLCs generally do not file a statewide annual report. Confirm on the SOS site. Educational — we do not file for you."},
  {"st":"OK","filing":"Oklahoma annual certificate","href":"https://www.sos.ok.gov/business/default.aspx","href_label":"File in Oklahoma","due":{"type":"anniversary"}},
  {"st":"OR","filing":"Oregon annual report","href":"https://sos.oregon.gov/business/Pages/find.aspx","href_label":"File in Oregon","due":{"type":"anniversary"}},
  {"st":"PA","filing":"Pennsylvania annual report","href":"https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports","href_label":"File in Pennsylvania","due":{"type":"fixed","m":9,"d":30},"hint":"Pennsylvania LLCs typically file by September 30. Corporations by June 30. Confirm on DOS. Educational — we do not file this for you."},
  {"st":"RI","filing":"Rhode Island annual report","href":"https://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx","href_label":"File in Rhode Island","due":{"type":"anniversary"}},
  {"st":"SC","filing":"South Carolina annual report","href":"https://businessfilings.sc.gov/","href_label":"File in South Carolina","due":{"type":"anniversary"}},
  {"st":"SD","filing":"South Dakota annual report","href":"https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx","href_label":"File in South Dakota","due":{"type":"anniversary"}},
  {"st":"TN","filing":"Tennessee annual report","href":"https://tnbear.tn.gov/Ecommerce/FilingSearch.aspx","href_label":"File in Tennessee","due":{"type":"fixed","m":4,"d":1}},
  {"st":"TX","filing":"Texas franchise tax / Public Information Report","href":"https://comptroller.texas.gov/taxes/franchise/","href_label":"File with Comptroller","due":{"type":"fixed","m":5,"d":15},"hint":"Texas franchise tax and PIR are typically due May 15. Confirm on the Comptroller site. Educational — we do not file this for you."},
  {"st":"UT","filing":"Utah annual report / renewal","href":"https://businessregistration.utah.gov/","href_label":"File in Utah","due":{"type":"anniversary"}},
  {"st":"VT","filing":"Vermont annual report","href":"https://bizfilings.vermont.gov/","href_label":"File in Vermont","due":{"type":"fixed","m":4,"d":1}},
  {"st":"VA","filing":"Virginia annual report","href":"https://cis.scc.virginia.gov/","href_label":"File in Virginia","due":{"type":"fixed","m":9,"d":30}},
  {"st":"WA","filing":"Washington annual report","href":"https://ccfs.sos.wa.gov/","href_label":"File on CCFS","due":{"type":"anniversary"}},
  {"st":"WV","filing":"West Virginia annual report","href":"https://apps.sos.wv.gov/business/corporations/","href_label":"File in West Virginia","due":{"type":"fixed","m":6,"d":30}},
  {"st":"WI","filing":"Wisconsin annual report","href":"https://www.wdfi.org/apps/CorpSearch/Search.aspx","href_label":"File in Wisconsin","due":{"type":"anniversary"}},
  {"st":"WY","filing":"Wyoming annual report","href":"https://wyobiz.wyo.gov/Business/FilingSearch.aspx","href_label":"File in Wyoming","due":{"type":"anniversary"}}
]