Understanding and meeting state filing requirements is crucial for non-profits operating within the United States.
Non-compliance can result in fines, penalties, or business closures. To help businesses stay legal and efficient, here's a guide to key state filing requirements
Filing state taxes is a legal obligation for individuals and businesses earning income in a state. Non-compliance can lead to penalties, fines, and legal repercussions.
Regularly filing your state taxes helps establish financial credibility. This is particularly important when applying for loans, government contracts, or visas, as authorities often require proof of tax filings.
State taxes, such as income tax, sales tax, and unemployment tax, vary significantly. Understanding and fulfilling these obligations is essential for financial stability.
Meeting state filing requirements helps maintain your business in good standing with the state government, allowing you to access benefits and opportunities.
Timely filing can allow you to claim refunds or carry forward losses to offset future tax liabilities. Failing to file may result in losing out on these benefits.
Many businesses require specific licenses and permits to operate in a particular state. These can include professional licenses, sales tax permits, and environmental permits.
Each U.S. state has unique state filing requirements, including deadlines, specific information, and electronic filing mandates. Click the state name to learn more about its filing requirements.
State | Filing Requirement | Deadline |
---|---|---|
Alabama (AL) | Non-profits must file an annual report with the Secretary of State and submit Form 990 to the IRS. For Unrelated Business - Nonprofits must file Form 20C with a copy of Federal Form 990-T. | April 15 |
Alaska (AK) | Non-profits must file biennial reports with the Division of Corporations. Charitable organizations must register if soliciting donations | Biennial reports are due by January 2 of every even-numbered year. |
Arizona (AZ) | Non-profits must file annual reports with the Corporation Commission. Organizations soliciting charitable contributions must register with the Secretary of State | April 15 |
Arkansas (AR) | Nonprofits must file Form CR-03 and a copy of the federal 990 forms. Annual reports are due by August 1. | 180 days after the organization's fiscal year ends |
California (CA) |
| April 15 |
Colorado (CO) | Non-profits must file periodic reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State. | Periodic reports are due on the anniversary month of incorporation. |
Connecticut (CT) | Nonprofits must also file an Annual Report | Annual reports are due by the last day of the anniversary month of incorporation. |
For Unrelated Business - Nonprofits must file Form CT‑990T along with a copy of Federal Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year. | |
Delaware (DE) | Nonprofits need to submit an Annual Report to the Delaware Division of Corporations. | Franchise tax report due March 1. |
District of Columbia (DC) | Nonprofits should submit charity renewal along with a copy of IRS Form 990 | Every two years at the month end of the anniversary |
Nonprofits must also file Form BRA-25 | April 1st of every second year | |
Florida (FL) | Nonprofits must file an Annual report with the Division of Corporations annually. | Annual reports due by May 1. |
Nonprofits must File form F-1120 or F-1120A | June 1 | |
Georgia (GA) | Non-profits must file annual registration with the Secretary of State. | April 1 |
Organizations soliciting charitable contributions must register with the Securities and Charities Division. | Must be renewed on or before the entity's expiration date. | |
Form 990, 990-EZ, 990-PF, and for Unrelated Business - Nonprofits should file Form 600-T with the state instead of Form 990-T | 15th day of the 5th month | |
Hawaii (HI) | Nonprofits must file an Annual Financial Report | The 15th day of the 5th month following the end of the organization's fiscal year |
Renew charitable registration with the Attorney General’s office. | Must be renewed on or before the entity's expiration date. | |
Idaho (ID) | Non-profits must file annual reports with the Secretary of State. | Due on the last day of registration anniversary month |
For Unrelated Business - Nonprofits should file Form 66 with the state instead of Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year | |
Illinois (IL) | Nonprofits must submit Illinois Charitable Organization Annual Report Form AG990-IL | Six months after the end of the organization’s fiscal year-end |
Indiana (IN) | Non-profits must file business entity reports with the Secretary of State every other year. | The 15th day of the 5th month after the end of the organization's fiscal year |
Iowa (IA) | Non-profits must file biennial reports with the Secretary of State. | Biennial reports are due by April 1 of odd-numbered years. |
Kansas (KS) | Nonprofits should submit the respective federal 990 forms to the state For Unrelated Business - Nonprofits should file Form K-120 | Due in the sixth month after the fiscal year-end. |
Kentucky (KY) | Nonprofits should include all necessary supporting documentation and a copy of the federal return | June 30 |
Louisiana (LA) | File an Annual Report with the Secretary of State and renew charitable registration if soliciting funds. | Annually by the incorporation anniversary month. |
Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year | |
Maine (ME) | File an Annual Report with the Secretary of State and renew charitable registration with the Department of Professional and Financial Regulation. | June 1 |
Maryland (MD) | Non-profits must file annual reports and personal property returns with the State Department of Assessments and Taxation. | April 15 |
Nonprofits must submit Form COR-92 or Form COF-85 along with a copy of IRS Form 990 | The 15th day of the 4th month after the end of the organization's fiscal year | |
Massachusetts (MA) | Organizations soliciting charitable contributions must register with the Attorney General's Office and file Form PC. | 4.5 months after the end of the organization’s accounting year |
Non-profits must file annual reports with the Secretary of State | November 1 | |
Michigan (MI) | Nonprofits are required to file Form CSCL/CD-2000 annually | October 1 |
Minnesota (MN) | Nonprofits should submit the respective federal 990 forms to the state. | The 15th day of the 5th month after the end of the organization's fiscal year |
Non-profits must file annual reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Attorney General's Office. | December 31 | |
Mississippi (MS) | Non-profits must file annual reports with the Secretary of State. | April 15 |
Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year | |
Missouri (MO) | Non-profits must file annual reports with the Secretary of State. | Annual reports due by the end of the anniversary month of incorporation. |
Montana (MT) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | April 15 |
Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year | |
Nebraska (NE) | Non-profits must file biennial reports with the Secretary of State. | April 1st of every odd-numbered year |
For Unrelated Business - Nonprofits should file Form 1120N with the state instead of Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year | |
Nevada (NV) | Non-profits must file annual lists of officers with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State. | Due by the last day of the anniversary month of incorporation. |
New Hampshire (NH) | Nonprofits should submit the respective federal forms to the state along with Form NHCT-12 | The 15th day of the 4th month after the end of the organization's fiscal year |
New Jersey (NJ) | Nonprofits should file an Annual report | End of the month before the registration anniversary month. |
Nonprofits must submit Form CRI-200 and Form CRI 300R along with a copy of IRS Form 990 | 6 months after the organization’s fiscal year end | |
New Mexico (NM) | Non-profits must file biennial reports with the Secretary of State | Biennial reports are due every other year based on incorporation date. |
Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year. | |
New York (NY) | Non-profits must file annual reports with the Department of State. Organizations soliciting charitable contributions must register with the Attorney General's Office and file annual CHAR500. | CHAR500 is due four months and 15 days after the fiscal year-end. |
North Carolina (NC) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization7apos;s fiscal year |
For Unrelated Business - Nonprofits should file Form CD-405 with the state instead of Form 990-T. | ||
North Dakota (ND) | Non-profits must file annual reports with the Secretary of State. | Annual reports due by February 1 of each year |
Nonprofits must file Annual renewal along with a copy of IRS Form 990 | September 1 of each year | |
Ohio (OH) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
Non-profits must file statements of continued existence every five years with the Secretary of State. | Continued existence statements are due every five years from the date of incorporation. | |
Oklahoma (OK) | Nonprofits should submit Charity Annual Renewal | Due to the anniversary of the organization’s registration |
Oregon (OR) | Nonprofits must file annual report Form CT-12 or Form CT-12F | 4 months and 15 days after the end of the organization's fiscal year |
Nonprofits must submit an annual renewal form | Anniversary date of registration | |
Pennsylvania (PA) | Non-profits must file decennial reports with the Department of State. | Decennial reports are due every ten years |
Organizations soliciting charitable contributions must register with the Bureau of Charitable Organizations. | Charitable reports are due based on fiscal year-end. | |
Nonprofits must file Form BCO-10 along with a copy of IRS Form 990 | The 15th day of the 5th month after the end of the organization's fiscal year | |
Rhode Island (RI) | Nonprofits are required to File Annual reports | Between February 1st and May 1st each year |
For Unrelated Business - Nonprofits must file Form RI-1120C with the state instead of Form 990-T. | The 15th day of the 3rd month after the end of the organization's fiscal year | |
South Carolina (SC) | Nonprofits should submit the respective federal 990 forms to the state For Unrelated Business - Nonprofits must file Form SC990-T with the state instead of Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year |
South Dakota (SD) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | 1st day of the organization’s anniversary month |
Tennessee (TN) | Nonprofits must renew their charity registration along with a copy of IRS Form 990 | Last day of the 6th month after the end of the organization's accounting year |
Non-profits must file annual reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State | 1st day of the 4th month following the end of the organization's fiscal year | |
Texas (TX) | Non-profits must file periodic reports with the Secretary of State and Comptroller. Organizations soliciting charitable contributions must maintain state tax exemption. | Periodic reports are due every four years; franchise tax reports are due May 15. |
Utah (UT) | For Unrelated Business - Nonprofits must file Form TC-20MC with the state instead of Form 990-T. | The 15th day of the 4th month after the end of the organization's fiscal year. |
Non-profits must file annual reports with the Division of Corporations. | Annual reports due during the anniversary month of incorporation. | |
Vermont (VT) | Non-profits must file biennial reports with the Secretary of State. | Biennial reports are due between January 1 and April 15 of even-numbered years. |
For Unrelated Business - Nonprofits must file Form CO-411 | The 15th day of the 5th month after the end of the organization's fiscal year | |
Virginia (VA) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 6th month after the end of the organization's fiscal year |
Washington (WA) | Non-profits must file annual reports with the Secretary of State | Annual reports due by the last day of the anniversary month of incorporation. |
Nonprofits should submit the respective federal 990 forms to the state. | The 15th day of the 5th month after the end of the organization's fiscal year. | |
West Virginia (WV) | Nonprofits must file an Annual Report Nonprofits must file Annual renewal Form CHR-1 with a copy of IRS FOrm 990 | Between January 1 and June 30 Due to the anniversary date of registration |
Wisconsin (WI) | Nonprofits must file Annual Renewal | July 31st |
Nonprofits should file annual financial reports Form 1943, Form 1952, or Form 308 | 12 months after the organization’s fiscal year-end | |
Wyoming (WY) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | Annual reports due by the first day of the anniversary month of incorporation. |
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