File it now. Pennsylvania charges no late fee. For reports due in 2027 and later, an association that still hasn’t filed can be administratively dissolved, cancelled or terminated six months after its deadline.
What happens if you file late
Pennsylvania does not charge a state late fee. The consequence is administrative: beginning with Annual Reports due in 2027, an association that fails to file becomes subject to administrative action six months after its deadline:
- a domestic filing entity (corporation, LLC, LP and others) can be administratively dissolved;
- a domestic limited liability partnership can have its registration cancelled — it continues as a general partnership and loses its limited liability status;
- a foreign association can have its Pennsylvania registration terminated.
After that, the association loses the exclusive right to its name (another business may take it) and cannot obtain a subsistence certificate (certificate of good standing). A dissolved domestic entity may only wind up its affairs or apply for reinstatement.
What about 2025 and 2026?
Act 122 gave businesses a transition period: administrative dissolution for failing to file applies beginning with Annual Reports due in 2027. The 2025 and 2026 reports were still required, and missing ones matter if an entity is later dissolved — reinstatement charges $15 for each missing Annual Report.
If your business was already dissolved
A dissolved domestic entity can apply for reinstatement at any time — there is no time limit. The application must include current Annual Report information, the reinstatement fee ($35 online or $40 on paper) and $15 for each missing Annual Report. If another business took the name in the meantime, the reinstated entity must choose a new name. A foreign association whose registration was terminated cannot reinstate; it must file a new Foreign Registration Statement and receives a new entity number.
What to do now
- Check your business to see which report is due and your deadline.
- File the current report — yourself at file.dos.pa.gov, or let us file it.
- Keep the filed report and acknowledgment, and set a reminder for next year.
Beware of “late fee” invoices
The Department of State has warned about companies charging a “state late fee.” Pennsylvania doesn’t have one.
Official sources
- Pennsylvania Department of State — Annual Reports
- Pennsylvania Department of State — Business and Charities Scam Alerts
- Annual Report form DSCB:15-146 (PDF)
- 15 Pa.C.S. Chapter 1 — § 146 (annual report)
Last verified against these sources on September 15, 2026.