Act 122 of 2022, signed November 3, 2022, amended Title 15 (Corporations and Unincorporated Associations) to require most domestic and foreign filing associations to file an Annual Report every year beginning in 2025, repealed the decennial report, and set administrative dissolution for non-filers beginning with reports due in 2027.
What changed
- New annual requirement (15 Pa.C.S. § 146) for business and nonprofit corporations, LLCs, LPs, LLPs, business trusts, professional associations and foreign associations.
- Decennial report repealed for associations (it remains for insignias and marks).
- Staggered deadlines: corporations June 30, LLCs September 30, all others December 31.
- Fee: $7, and $0 for nonprofits and not-for-profit associations.
- Transition period: administrative dissolution, cancellation or termination for failure to file begins with Annual Reports due in 2027, six months after the due date.
- Reinstatement for domestic entities with no time limit; re-registration for foreign associations.
Why Pennsylvania did it
The Department of State describes the Annual Report as an annual requirement like most other states impose, keeping the public record current — including the registered office where the State sends notices.
What it means for you
Once a year, confirm your company’s basic information with the State. It takes minutes online and costs $7. Check your business to see your deadline.
The statute
The Annual Report provisions are in Title 15 of the Pennsylvania Consolidated Statutes, including § 146 (annual report), § 153 (fees) and the administrative dissolution and reinstatement provisions. Read the text of Chapter 1.
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.