Alaska Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Alaska Division of Corporations, Business and Professional Licensing and other official sources listed below

Short answer: Alaska LLCs file the Biennial Report (plus a no-fee Initial Report after formation) every two years (due before January 2 of the filing year, every two years: LLCs formed in an even-numbered year file in even-numbered years; odd-year formations file in odd-numbered years. Delinquent if not filed (postmarked) by February 1 (AS 10.50.760); fee $100). Corporations: due before January 2 of the filing year, every two years: corporations incorporated in an even-numbered year file in even-numbered years; odd-year incorporations file in odd-numbered years. Delinquent if not filed (postmarked) by February 1 (AS 10.06.811, 10.06.845), fee $100.

Alaska annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Alaska)

Alaska · LLC

Enter the formation date above — Alaska's due date depends on it.

State fee: $100
If you file late: $25 late charge for each year or part of a year of delinquency plus 10% of the filing fee (3 AAC 16.065(c)-(d)): $137.50 total for a domestic LLC filed on or after February 2

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 4 official sources: [1] commerce.alaska.gov [2] commerce.alaska.gov [3] commerce.alaska.gov [4] commerce.alaska.gov

Alaska LLC: Biennial Report (plus a no-fee Initial Report after formation)

Due: Due before January 2 of the filing year, every two years: LLCs formed in an even-numbered year file in even-numbered years; odd-year formations file in odd-numbered years. Delinquent if not filed (postmarked) by February 1 (AS 10.50.760)
How often: Every 2 years
First report: Initial Report (no fee) within six months after organization (AS 10.50.760(d)); first biennial report due January 2 of the second calendar year after formation (next year with the same odd/even parity as the formation year)
Filing window: Late fee applies to reports postmarked after February 1 (on or after February 2)
State fee: $100 — Domestic LLC biennial report $100 (3 AAC 16.065(c)); Initial Report: no charge. The Division fee page lists the biennial report as an online filing
Late fee: $25 late charge for each year or part of a year of delinquency plus 10% of the filing fee (3 AAC 16.065(c)-(d)): $137.50 total for a domestic LLC filed on or after February 2
Grace period: No late fee if filed or postmarked on or before February 1
Dissolution: The commissioner may involuntarily dissolve an LLC that is delinquent six months in filing its biennial report or paying a fee or penalty, after written notice and a 60-day period to correct or request a hearing (AS 10.50.785 et seq.)
Reinstatement: Reinstatement within two years of the certificate of involuntary dissolution by correcting the delinquency and paying double the amount delinquent plus what would have been paid during the dissolution period (AS 10.50, involuntary dissolution section (e))

Sources: [1] commerce.alaska.gov · [2] commerce.alaska.gov · [3] commerce.alaska.gov · [4] commerce.alaska.gov

Alaska corporation: Biennial Report (with biennial corporation tax; plus a no-fee Initial Report after incorporation)

Due: Due before January 2 of the filing year, every two years: corporations incorporated in an even-numbered year file in even-numbered years; odd-year incorporations file in odd-numbered years. Delinquent if not filed (postmarked) by February 1 (AS 10.06.811, 10.06.845)
How often: Every 2 years
First report: Initial Report (no fee) within six months after incorporation (AS 10.06.811(d)); first biennial report due January 2 of the second calendar year after incorporation (same odd/even parity as the incorporation year)
Filing window: Late fee applies to reports postmarked after February 1
State fee: $100 — The $100 is the statutory biennial corporation tax for a domestic corporation, paid with the biennial report (AS 10.06.845(a)); Initial Report: no charge
Late fee: $25 penalty for each year or part of a year of delinquency (AS 10.06.845(a)) plus a penalty of 10% of the corporation tax (AS 10.06.815): $137.50 total for a domestic corporation filed on or after February 2
Grace period: No late fee if filed or postmarked on or before February 1; penalties waived if a returned nonconforming report is corrected and refiled before April 1 (AS 10.06.811(c))
Dissolution: The commissioner may involuntarily dissolve a corporation that is delinquent six months in filing its biennial report or paying its biennial corporation tax or a penalty, after written notice and 60 days to correct or request a hearing (AS 10.06.633)
Reinstatement: Reinstatement within two years of involuntary dissolution by correcting the delinquency and paying double the amount delinquent plus the amount that would have been paid during the dissolution period (AS 10.06.633(e))

Sources: [1] commerce.alaska.gov · [2] commerce.alaska.gov · [3] commerce.alaska.gov

Alaska nonprofit corporation: Biennial Report

Due: Due July 2 every two years (even-numbered years if incorporated in an even year; odd-numbered years if odd). Reports postmarked after August 1 incur a late penalty
How often: Every 2 years
First report: Initial Report (no fee) after incorporation; first biennial report July 2 of the second calendar year after incorporation (same parity)
State fee: $25 — Domestic nonprofit biennial report $25 (Division fee page)
Late fee: Late penalty for reports postmarked after August 1 (amount not stated on the pages checked)

Sources: [1] commerce.alaska.gov · [2] commerce.alaska.gov

Alaska franchise, privilege and minimum taxes

Alaska state business license (Alaska Division of Corporations, Business and Professional Licensing) — $50 per year (1-year license) or $100 (2-year license); required for any business operating in Alaska (AS 43.70). Due: Licenses expire December 31; renew before expiration.

Foreign (out-of-state) LLCs and corporations registered in Alaska

LLC: Same January 2 biennial schedule (parity by registration year); fee $200; late $25/year + 10% of fee ($247.50 total)
Corporation: Same January 2 biennial schedule (parity by year the certificate of authority was issued); biennial corporation tax $200; late $25/year + 10% ($247.50)

Good to know

Alaska's biennial report is due January 2 (not the formation anniversary), in years matching the odd/even parity of the formation year; the real late-fee cutoff is February 1 (postmark counts).
New entities must also file a free Initial Report within six months of formation; failure can lead to involuntary dissolution.
Foreign LLCs and corporations pay $200 for the biennial report (vs. $100 domestic).

Alaska annual report FAQ

When is the Alaska LLC annual report due?

Biennial Report (plus a no-fee Initial Report after formation): Due before January 2 of the filing year, every two years: LLCs formed in an even-numbered year file in even-numbered years; odd-year formations file in odd-numbered years. Delinquent if not filed (postmarked) by February 1 (AS 10.50.760). First report: Initial Report (no fee) within six months after organization (AS 10.50.760(d)); first biennial report due January 2 of the second calendar year after formation (next year with the same odd/even parity as the formation year). Use the calculator on this page with your formation date to get the exact date.

How much is the Alaska annual report fee?

LLC: $100 (Domestic LLC biennial report $100 (3 AAC 16.065(c)); Initial Report: no charge. The Division fee page lists the biennial report as an online filing). Corporation: $100 (The $100 is the statutory biennial corporation tax for a domestic corporation, paid with the biennial report (AS 10.06.845(a)); Initial Report: no charge). Nonprofit corporation: $25. These are state fees; portal or card fees may apply.

What happens if I file my Alaska annual report late?

LLCs: $25 late charge for each year or part of a year of delinquency plus 10% of the filing fee (3 AAC 16.065(c)-(d)): $137.50 total for a domestic LLC filed on or after February 2. The commissioner may involuntarily dissolve an LLC that is delinquent six months in filing its biennial report or paying a fee or penalty, after written notice and a 60-day period to correct or request a hearing (AS 10.50.785 et seq.). Corporations: $25 penalty for each year or part of a year of delinquency (AS 10.06.845(a)) plus a penalty of 10% of the corporation tax (AS 10.06.815): $137.50 total for a domestic corporation filed on or after February 2.

Where do I file the Alaska annual report?

With the Alaska Division of Corporations, Business and Professional Licensing, online at www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsBR.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Alaska Division of Corporations, Business and Professional Licensing before filing.