North Dakota Annual Report: Due Nov 15 for LLCs, Aug 1 for Corporations, Apr 15 for Farm Entities, $50 LLC and $25 Corporation Fees
North Dakota Annual Report: Due Nov 15 for LLCs, Aug 1 for Corporations, Apr 15 for Farm Entities, $50 LLC and $25 Corporation Fees
Forming a business in North Dakota is only the first filing. Most entities registered with the Secretary of State must also submit a North Dakota annual report every year. The report is a short update of your entity's information on file with the state. It is not a tax return, and it is not a license, because North Dakota issues no general statewide business license. Missing it can cost you more than the filing fee, so this guide covers the due date, fee and late-fee rules for each entity type.
This article is informational only. It is not legal or tax advice. Filing rules and fees can change, so confirm current requirements with the agency named in each section before you file.
Annual Report Deadlines at a Glance
The deadline is set by entity type, not by when you formed the business. Two entities that were registered the same day can have different due dates. Use this table as a starting point, then check the Secretary of State's Maintain Registration page for your entity.
| Entity type | Report due | Fee |
|---|---|---|
| Business LLC or PLLC | November 15 | $50 |
| Foreign LLC (registered in North Dakota from another state) | November 15 | $50 |
| Farming or ranching LLC, or authorized livestock farm LLC | April 15 | Confirm on SOS page |
| Domestic business or professional corporation | August 1 | $25 |
| Farm or ranch corporation | April 15 | Confirm on SOS page |
| Foreign corporation with a North Dakota certificate of authority | May 15 | $25 |
| Limited partnership (LP) or limited liability partnership (LLP) | March 31 | $25 |
| LLLP, PLLP and cooperatives | March 31 | Confirm on SOS page |
| Nonprofit | February 1 | $10 |
| Sole proprietorship or general partnership | No annual report | None |
If your business is a sole proprietorship or a general partnership, you file no annual report with the Secretary of State. You may still have a trade name registration or other obligations, which are separate filings covered later in this guide.
LLC Annual Report: Due November 15, $50
Most North Dakota LLCs and PLLCs file the annual report on the November 15 cycle. The LLC statute, NDCC 10-32.1-89(3), sets the filing window as before November 16, which means the report is effectively due by the November 15 date. The fee for the LLC annual report is $50.
A foreign LLC, meaning one formed in another state that is registered to do business in North Dakota, follows the same November 15 cycle. If you have both a North Dakota LLC and a foreign LLC, each needs its own filing, and both are due on the same day.
The first report is due in the year after the calendar year of registration. For example, an LLC registered at any point in 2026 files its first annual report in 2027, with the due date of November 15, 2027. Do not wait until the next year to check the calendar, because the first filing often catches new owners by surprise.
Starting January 1, 2027, PLLCs and professional corporations need a Certificate of Professional License from the licensing board that oversees their profession. The form is SFN 13610. If your practice is organized as a PLLC or professional corporation, get that certificate in order before the report is due, rather than after the deadline has passed.
Corporation Annual Report: Due August 1, $25
Domestic business and professional corporations file the annual report by August 1 every year. The fee is $25. This is a different cycle from LLCs, so a business that has both an LLC and a corporation in its structure needs two reminders on the calendar.
Foreign corporations that hold a North Dakota certificate of authority file by May 15. A foreign corporation is one organized under the laws of another state that has been authorized to transact business in North Dakota. If your corporation operates in North Dakota under a certificate of authority, the May 15 date applies to you, not August 1.
Do not assume the LLC late fee applies to a corporation. The $50 late fee discussed below is tied to the LLC statute. Corporation late fees follow a separate schedule, covered in the late fee section of this guide.
Farm and Ranch Entities: Due April 15
North Dakota gives farming and ranching entities an April 15 deadline instead of the standard November 15 or August 1 date. This applies to farming or ranching LLCs, authorized livestock farm LLCs, and farm or ranch corporations. The Secretary of State's Maintain Registration page lists these entities on the April 15 cycle.
The fee for a farm or ranch filing is not stated as a separate figure in the schedule this guide relies on. Before you pay, confirm the exact amount on the Secretary of State's website or by calling Business Services at (701) 328-2900. Do not assume a farm entity pays the same fee as a standard entity of the same type.
Whether your entity qualifies as a farming or ranching entity depends on how it is organized and what it does. This is a question for your accountant or attorney, and the Secretary of State can confirm how the April 15 cycle applies to your filing type.
Partnerships, Nonprofits and Entities That File Nothing
Limited partnerships and limited liability partnerships are due March 31. The fee for an LP or an LLP is $25. Limited liability limited partnerships, professional limited partnerships and cooperatives also use the March 31 cycle, but confirm their fees on the Secretary of State's website, since the figures are not listed in this guide.
Nonprofit organizations file by February 1 every year. The fee is $10. Nonprofits are often overlooked because they are not businesses in the usual sense, but the requirement applies to them as a registered entity.
Sole proprietorships and general partnerships file no annual report with the Secretary of State. That does not mean they have no paperwork. A sole proprietor using a name other than their own legal name still needs to consider a trade name registration, which is a separate filing with its own fee and renewal rules.
Late Fees, Reinstatement and Not Good Standing
A missed report has consequences that grow the longer it goes unfiled. Under NDCC 10-32.1-92, an LLC that misses its deadline owes a $50 late fee on top of the annual report fee. Corporations face a different schedule: a $20 late fee if the report is filed within 90 days after the due date, and a $60 late fee after that window.
The first consequence of a missed report is that the entity is marked Not Good Standing on the state's records. Entities are typically terminated after 6 to 12 months of noncompliance. Once terminated, reinstatement costs $135, plus all past-due annual reports and the fees for each of them. Reinstatement is available within one year of termination.
Watch for the Not Good Standing status before it becomes a termination. Pulling your business record on the Secretary of State's search page shows your current status, and it takes only a few minutes to check.
A business that is Not Good Standing can run into trouble with banks, lenders and contract partners that check status. Treat the annual report as a standing obligation and set a reminder at least 30 days before your due date.
No Franchise Tax, but Taxes Still Apply
North Dakota has no franchise tax and no LLC privilege tax. The only recurring state charge on an LLC itself is the annual report fee. That makes the annual report easy to budget for, but it does not mean the business owes nothing to the state. An LLC taxed as a partnership or disregarded entity passes its income through to the owners, who pay North Dakota individual income tax. An LLC that elects federal C corporation treatment pays the state corporate income tax instead. Tax questions belong with the Office of State Tax Commissioner at tax.nd.gov, or with a CPA.
If your business makes taxable sales, you also need a sales and use tax permit from the Office of State Tax Commissioner, which is applied for through ND TAP. The state sales tax rate is 5%, plus any applicable city and county taxes. The permit is a tax filing, not part of the annual report, so it runs on its own timeline.
How to File Your Annual Report
File the report yourself through the FirstStop portal at firststop.sos.nd.gov. You do not need an intermediary to file. Log in, locate your entity, and complete the annual report. Have your entity's current information ready, including the registered agent and principal office address, so you can confirm or update them as you file.
Expect solicitation letters from third-party companies that look like government notices. They often list a deadline and ask for a payment, sometimes at a higher price than the state charges. These letters are not from the Secretary of State. Ignore them and file directly through FirstStop, or pay the state fee shown there.
Your registered agent must also be kept current. A corporation, LLC or any partnership other than a general partnership must maintain a North Dakota registered agent with a physical address in the state. A business cannot serve as its own registered agent. The agent's approval must be obtained before you name them, and failure to maintain a valid agent may result in involuntary dissolution. Changing the agent or address costs $10 to file.
Quick Checklist
- Identify your entity type on the Secretary of State's business search page at firststop.sos.nd.gov/search/business.
- Mark your due date: November 15 for LLCs, August 1 for domestic corporations, May 15 for foreign corporations, April 15 for farm and ranch entities, March 31 for partnerships, and February 1 for nonprofits.
- Set a reminder 30 days before the deadline.
- Pay the fee through FirstStop: $50 for LLCs, $25 for corporations, and $25 for LPs and LLPs.
- Confirm your status shows as active after filing.
- Confirm your registered agent and address are current.
- For PLLCs and professional corporations starting January 1, 2027, have the Certificate of Professional License (form SFN 13610) ready.
When to Get Professional Help
The annual report itself is simple, but the surrounding decisions are not. If you are unsure which entity type applies, if your business holds a professional license, or if you are reinstating an entity after termination, speak with an attorney. Questions about how your entity is taxed, including whether an LLC should elect C corporation treatment, belong with a CPA. A professional can review your specific facts in a way this guide cannot.
For official forms, fees and current requirements, go directly to the North Dakota Secretary of State at sos.nd.gov and the Office of State Tax Commissioner at tax.nd.gov. The Secretary of State's Business Services line is (701) 328-2900. Confirm any fee or date you are unsure about before you pay or miss a deadline.