New LLC Filing Deadlines in CO, NY, PA, CT and TX

Short answer: New LLC filing deadlines differ by state. A new LLC's first state report comes due within months to about 15 months of formation, depending on the state. New York adds a publication requirement due within 120 days, and Texas adds a franchise tax report due May 15 of the following year. The table below lists the first filings in Colorado, New York, Pennsylvania, Connecticut and Texas, each from the state's official page.

Most "LLC deadlines by state" pages are written for owners and stop at the annual report. This guide is for accountants, bookkeepers and payroll firms. It puts the first-year state filings for five states in one place, with the official source for each, so you can see when a newly formed business hits its first deadline. It covers state filings only; federal returns and elections depend on how the LLC is taxed. It is general information, not tax or legal advice.

First-year state filings by state

State	First filing a new LLC owes	When	Official source
Colorado	Periodic Report (Secretary of State)	Each year in the entity's Periodic Report month (shown on its SOS Summary page; at first, the anniversary month of formation). It can be filed from 2 months before to 2 months after that month without penalty.	Colorado SOS FAQ, C.R.S. 7-90-501
New York	Publication of the articles or a formation notice, with a Certificate of Publication filed with DOS	Within 120 days after the articles take effect	NY DOS, NY LLC Law 206
New York	Biennial Statement ($9)	Every 2 years, in the calendar month the articles were filed	NY DOS
Pennsylvania	Annual Report ($7 for LLCs)	Jan. 1 to Sept. 30, starting the calendar year after registration. Corporations file by June 30.	PA DOS
Connecticut	Annual Report ($80 for LLCs)	Filed online Jan. 1 to March 31 each year	CT business forms and fees
Texas	Franchise tax first annual report, or a Public Information/Ownership report if at or below the no-tax-due threshold	May 15 of the year after the entity became subject (its SOS registration date for a Texas entity)	TX Comptroller FAQ
Texas (if it holds a sales tax permit)	Sales tax returns	20th of the month after each period assigned in the permit letter	TX Comptroller

Colorado

First filing a new LLC owes: Periodic Report (Secretary of State)
When: Each year in the entity's Periodic Report month (shown on its SOS Summary page; at first, the anniversary month of formation). It can be filed from 2 months before to 2 months after that month without penalty.
Official source: Colorado SOS FAQ, C.R.S. 7-90-501

New York

First filing a new LLC owes: Publication of the articles or a formation notice, with a Certificate of Publication filed with DOS
When: Within 120 days after the articles take effect
Official source: NY DOS, NY LLC Law 206

New York

First filing a new LLC owes: Biennial Statement ($9)
When: Every 2 years, in the calendar month the articles were filed
Official source: NY DOS

Pennsylvania

First filing a new LLC owes: Annual Report ($7 for LLCs)
When: Jan. 1 to Sept. 30, starting the calendar year after registration. Corporations file by June 30.
Official source: PA DOS

Connecticut

First filing a new LLC owes: Annual Report ($80 for LLCs)
When: Filed online Jan. 1 to March 31 each year
Official source: CT business forms and fees

Texas

First filing a new LLC owes: Franchise tax first annual report, or a Public Information/Ownership report if at or below the no-tax-due threshold
When: May 15 of the year after the entity became subject (its SOS registration date for a Texas entity)
Official source: TX Comptroller FAQ

Texas (if it holds a sales tax permit)

First filing a new LLC owes: Sales tax returns
When: 20th of the month after each period assigned in the permit letter
Official source: TX Comptroller

How to use this calendar

Note the formation or permit date. Every deadline above counts from it: the Colorado report month, the New York 120-day window and biennial month, and the year Pennsylvania, Connecticut and Texas reports begin.
Work out the first due date from the table and the official page. In Colorado, the entity's Summary page shows its "Periodic report month" (Colorado SOS). In Connecticut, a Business Inquiry search shows when the next annual report is due (CT SOTS).
Add the state's consequences for missing it. In Colorado, the SOS example is a January report month: the report is due March 31, the entity becomes Noncompliant if it isn't filed by then, and it becomes Delinquent if it isn't filed by May 31 (Colorado SOS). In New York, missing publication suspends the LLC's authority to carry on business (NY LLC Law 206). Pennsylvania says unfiled reports lead to administrative dissolution, starting with reports not filed in 2027 (PA DOS form 15-146). Connecticut may dissolve a business that doesn't file (CT). Texas charges a $50 late-report penalty (TX Comptroller).
Use the next deadline as the reason to reach out. A short, accurate note about the owner's next state deadline is useful on its own and doesn't ask for anything.
Point to the official page, not your summary. Rules and fees change, so send the owner to the state's page.

What most deadline pages leave out

New York publication. The 120-day publication requirement is separate from the biennial statement, and missing it suspends the LLC's authority to carry on business (NY LLC Law 206).
Pennsylvania's newer annual report. It began in 2025 and replaced the old decennial report. Dissolution for unfiled reports starts with reports not filed in 2027 (PA DOS).
Texas has two agencies. The franchise report goes to the Comptroller, not the Secretary of State, and permit holders also file sales tax returns.
Federal items depend on tax classification. The LLC's federal return and any S corp election depend on how it's taxed. See the S corp election deadline guide.

Checklist for a newly formed LLC client

[ ] Formation (or Texas permit) date recorded
[ ] Colorado: Periodic report month noted
[ ] New York: publication finished and Certificate of Publication filed within 120 days; biennial month noted
[ ] Pennsylvania: annual report window (Jan. 1 to Sept. 30) on the calendar for next year
[ ] Connecticut: annual report window (Jan. 1 to March 31) on the calendar
[ ] Texas: franchise tax/PIR due May 15 next year; sales tax frequency from the permit letter (Texas first-return guide)
[ ] Federal items reviewed by a CPA, based on how the LLC is taxed

Finding LLCs in their first months

Each of these deadlines starts at formation, so the earlier you know about a new business, the more useful your note can be. UncoveredList sends a morning list of new businesses from official Colorado, New York, Pennsylvania and Connecticut state filings, plus new Texas sales tax permit holders from the Texas Comptroller. Each business is ranked by how likely it is to need bookkeeping, tax setup and payroll. Holding shells and registered-agent mail drops are filtered out. See recent new businesses by city and industry, such as Denver professional services, Brooklyn professional services, Philadelphia restaurants, Stamford professional services and Austin restaurants, or browse the hub. Read more on UncoveredList for accountants, or see the pillar guide on public filings.

Get up to 25 free new businesses for your county

FAQ

When is an LLC annual report due?

It depends on the state. Pennsylvania LLCs file Jan. 1 to Sept. 30, starting the year after registration. Connecticut LLCs file Jan. 1 to March 31. Colorado's report is due in the entity's report month, and New York requires a biennial statement instead.

What is the Pennsylvania LLC annual report due date?

Sept. 30. Pennsylvania LLCs file between Jan. 1 and Sept. 30 each year, starting the calendar year after they register. The fee is $7. Corporations file by June 30.

What happens if I don't file my LLC annual report?

Each state has its own rules. Colorado marks the entity Noncompliant and then Delinquent. Connecticut may dissolve it. Pennsylvania starts administrative dissolution with reports not filed in 2027. Check the state's page or ask an attorney.

Does a New York LLC have to publish?

Yes. Within 120 days after its articles take effect, a New York LLC must publish a notice in two newspapers chosen by the county clerk and file a Certificate of Publication with the Department of State.

When is a Colorado periodic report due?

In the entity's Periodic Report month, shown on its Secretary of State Summary page. It can be filed from two months before to two months after that month without a penalty.

Sources

Sources checked November 2, 2026. Insurance requirements vary by state, city and situation; this guide is general information, not legal or underwriting advice.