Iowa Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Iowa Secretary of State, Business Services Division and other official sources listed below

Short answer: Iowa LLCs file the Biennial Report every two years (between January 1 and April 1 of each odd-numbered year; fee $30 online / $45 paper). Corporations: between January 1 and April 1 of each even-numbered year, fee $60.

Iowa annual report due date calculator

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

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Iowa · LLC

Biennial Report: Between January 1 and April 1 of each odd-numbered year

State fee: $30 online / $45 paper
If you file late: None. Iowa Code ch. 489 and 721 IAC ch. 40 set no late-filing fee for the biennial report

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

Verified 2026-10-03 against 8 official sources: [1] sos.iowa.gov [2] legis.iowa.gov [3] legis.iowa.gov [4] legis.iowa.gov [5] legis.iowa.gov [6] legis.iowa.gov [7] legis.iowa.gov [8] sos.iowa.gov

Iowa LLC: Biennial Report

Due: Between January 1 and April 1 of each odd-numbered year
How often: Every 2 years
First report: Between January 1 and April 1 of the first odd-numbered year following the calendar year in which the LLC was formed (e.g., formed in 2025 or 2026 -> first report due April 1, 2027)
Filing window: Filing opens January 1 of the odd-numbered report year
State fee: $30 online / $45 paper — Fee set by Secretary of State rule (721 IAC 40.7(2)): $30 electronic filing through the SOS website (credit card or SOS charge account), $45 paper. Paper report is printed from Fast Track Filing and mailed
Late fee: None. Iowa Code ch. 489 and 721 IAC ch. 40 set no late-filing fee for the biennial report
Grace period: Failure to deliver the report becomes a ground for administrative dissolution only if not delivered within 60 days after it is due (about May 31); the company then gets 60 days after service of the SOS notice to cure
Dissolution: SOS may commence administrative dissolution if the biennial report is not delivered within 60 days after it is due (Iowa Code 489.708(2)); SOS serves written notice and, if the ground is not corrected within 60 days after service, signs a certificate of dissolution (Iowa Code 489.709)
Reinstatement: Application for reinstatement, $5 fee (Iowa Code 489.122(1)(q)); may be filed any time after dissolution (Iowa Code 489.710). SOS requires only the two most recent biennial reports (with their fees) to reinstate. Reinstatement relates back to the dissolution date. Online or paper

Sources: [1] sos.iowa.gov · [2] legis.iowa.gov · [3] legis.iowa.gov · [4] legis.iowa.gov · [5] legis.iowa.gov · [6] legis.iowa.gov · [7] legis.iowa.gov · [8] sos.iowa.gov

Iowa corporation: Biennial Report

Due: Between January 1 and April 1 of each even-numbered year
How often: Every 2 years
First report: Between January 1 and April 1 of the first even-numbered year following the calendar year of incorporation (e.g., incorporated in 2026 or 2027 -> first report due April 1, 2028)
Filing window: Filing opens January 1 of the even-numbered report year
State fee: $60 — Set by statute (Iowa Code 490.122(1)(ad)); SOS page lists a single $60 fee with no online/paper difference. Professional corporations (ch. 496C) must include a Statement Under Oath with the report
Late fee: None. Iowa Code 490.122 sets no late-filing fee for the biennial report
Grace period: Ground for administrative dissolution arises only if the report is not delivered within 60 days after it is due (about May 31); then 60 days after service of the SOS notice to cure
Dissolution: SOS may commence administrative dissolution if the biennial report is not delivered within 60 days after it is due (Iowa Code 490.1420(2)); after written notice, if not corrected within 60 days after service, SOS signs a certificate of dissolution (Iowa Code 490.1421)
Reinstatement: Application for reinstatement following administrative dissolution, $5 (Iowa Code 490.122(1)(s)); may be filed any time after dissolution (Iowa Code 490.1422). SOS requires the two most recent biennial reports (with fees). Relates back to the dissolution date

Sources: [1] sos.iowa.gov · [2] legis.iowa.gov · [3] legis.iowa.gov · [4] legis.iowa.gov · [5] legis.iowa.gov · [6] legis.iowa.gov · [7] sos.iowa.gov

Iowa nonprofit corporation: Biennial Report

Due: Between January 1 and April 1 of each odd-numbered year
How often: Every 2 years
First report: Between January 1 and April 1 of the first odd-numbered year following the calendar year of incorporation
Filing window: Filing opens January 1 of the odd-numbered report year
State fee: Free — No fee for nonprofit corporation biennial reports (721 IAC 40.6; SOS forms and fees page)
Late fee: None stated
Grace period: Ground for administrative dissolution if not delivered within 60 days after due; at least 60 days after notice to cure
Dissolution: SOS may administratively dissolve if the biennial report is not delivered within 60 days after it is due, after written notice and at least 60 days to cure (Iowa Code 504.1421, 504.1422)
Reinstatement: Application for reinstatement $5 (721 IAC 40.6(1))

Sources: [1] legis.iowa.gov · [2] legis.iowa.gov · [3] legis.iowa.gov · [4] legis.iowa.gov · [5] sos.iowa.gov

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

LLC: Same biennial report as domestic: odd years, due April 1, $30 online / $45 paper (Iowa Code 489.212; 721 IAC 40.7(2)); first report in the first odd year after the year of registration
Corporation: Same biennial report as domestic: even years, due April 1, $60 (Iowa Code 490.1621(2),(4); 490.122). Foreign entities cannot reinstate; they must re-register (SOS reinstatement FAQ)

Other Iowa business tax deadlines

Individual income tax return (calendar year): Last day of the fourth month after the close of the tax year (April 30 for calendar-year filers). Source
Partnership / S corporation return: IA 1065 partnership and IA 1120S S corporation returns due the last day of the 4th month after the close of the tax year (April 30 for calendar-year entities); PTET, if elected, paid by the same date. Source
Corporate income/franchise tax return: Last day of the 4th month after the close of the tax year (April 30 for calendar-year corporations). Source
Sales tax returns: monthly — Due on or before the last day of the month following the month (required if $1,200 or more in sales/use tax per year; must file and pay electronically via GovConnectIowa); annual — Due on or before January 31 following each calendar year (less than $1,200 in sales/use tax a year). Source
Unemployment insurance wage reports: Quarterly contribution and payroll report and contributions due on the last day of the month following the calendar quarter (Apr 30, Jul 31, Oct 31, Jan 31). Source

Put these and your federal deadlines on one calendar with the filing deadline tracker.

Good to know

Iowa uses biennial reports with a FIXED calendar: corporations in even years, LLCs and nonprofits in odd years, all due April 1 (window opens January 1). There is no report in the formation year or in off years.
No late fee for a late biennial report; the risk is administrative dissolution, which can start 60 days after April 1.
Iowa has no franchise tax or annual LLC tax.
Reinstatement after dissolution requires only the two most recent biennial reports plus a $5 application (SOS FAQ); EINs no longer required since July 1, 2024.
Individual estimated tax threshold rises to $1,000 for tax years beginning on or after January 1, 2026 (Iowa DOR).

Iowa annual report FAQ

When is the Iowa LLC annual report due?

Biennial Report: Between January 1 and April 1 of each odd-numbered year. First report: Between January 1 and April 1 of the first odd-numbered year following the calendar year in which the LLC was formed (e.g., formed in 2025 or 2026 -> first report due April 1, 2027). Use the calculator on this page with your formation date to get the exact date.

How much is the Iowa annual report fee?

LLC: $30 online / $45 paper (Fee set by Secretary of State rule (721 IAC 40.7(2)): $30 electronic filing through the SOS website (credit card or SOS charge account), $45 paper. Paper report is printed from Fast Track Filing and mailed). Corporation: $60 (Set by statute (Iowa Code 490.122(1)(ad)); SOS page lists a single $60 fee with no online/paper difference. Professional corporations (ch. 496C) must include a Statement Under Oath with the report). Nonprofit corporation: Free. These are state fees; portal or card fees may apply.

What happens if I file my Iowa annual report late?

LLCs: None. Iowa Code ch. 489 and 721 IAC ch. 40 set no late-filing fee for the biennial report. SOS may commence administrative dissolution if the biennial report is not delivered within 60 days after it is due (Iowa Code 489.708(2)); SOS serves written notice and, if the ground is not corrected within 60 days after service, signs a certificate of dissolution (Iowa Code 489.709). Corporations: None. Iowa Code 490.122 sets no late-filing fee for the biennial report.

Where do I file the Iowa annual report?

With the Iowa Secretary of State, Business Services Division, online at filings.sos.iowa.gov.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Iowa Secretary of State, Business Services Division before filing.