Maine Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-04 against the Maine Department of the Secretary of State, Division of Corporations, UCC & Commissions and other official sources listed below

Short answer: Maine LLCs file the Annual Report each year (between January 1 and June 1 each year (31 MRSA 1665); fee $85). Corporations: between January 1 and June 1 each year (13-C MRSA 1621), fee $85.

Maine 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 (optional)

Maine · LLC

Annual Report: Between January 1 and June 1 each year (31 MRSA 1665)

State fee: $85
If you file late: $50 late filing penalty in addition to the $85 fee for reports not delivered by June 1 (31 MRSA 1680(10)); SOS says the penalty may not be waived

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

Verified 2026-10-04 against 6 official sources: [1] legislature.maine.gov [2] legislature.maine.gov [3] legislature.maine.gov [4] legislature.maine.gov [5] legislature.maine.gov [6] maine.gov

Maine LLC: Annual Report

Due: Between January 1 and June 1 each year (31 MRSA 1665)
How often: Every year
First report: Between January 1 and June 1 of the year following the calendar year in which the LLC was formed (e.g., formed in 2025 -> due June 1, 2026)
Filing window: January 1 - June 1 (the SOS does not mail the form; it emails reminders to the address on file)
State fee: $85 — Domestic LLC (31 MRSA 1680). Paper filers print a preprinted form from the SOS site
Late fee: $50 late filing penalty in addition to the $85 fee for reports not delivered by June 1 (31 MRSA 1680(10)); SOS says the penalty may not be waived
Dissolution: If the annual report and fee or the late penalty are not paid, the SOS administratively dissolves a domestic LLC (31 MRSA 1667); dissolution takes effect if the LLC fails to correct within 60 days after the notice is issued and perfected (31 MRSA 1592)
Reinstatement: Reinstatement within 6 years after dissolution; fee for failure to file an annual report $150, maximum $600 regardless of the number of delinquent reports (31 MRSA 1680, 1593)

Sources: [1] legislature.maine.gov · [2] legislature.maine.gov · [3] legislature.maine.gov · [4] legislature.maine.gov · [5] legislature.maine.gov · [6] maine.gov

Maine corporation: Annual Report

Due: Between January 1 and June 1 each year (13-C MRSA 1621)
How often: Every year
First report: Between January 1 and June 1 of the year following the calendar year of incorporation
Filing window: January 1 - June 1
State fee: $85 — Domestic business corporation (13-C MRSA 123). No franchise tax is paid with the report
Late fee: $50 late filing penalty in addition to the $85 fee for reports not delivered by June 1 (13-C MRSA 123, 1622)
Dissolution: Failure to file the annual report or pay the late penalty is a ground for administrative dissolution (13-C MRSA 1420, 1622); the corporation is dissolved if it fails to correct within 60 days after the SOS notice is issued and perfected (13-C MRSA 1421)
Reinstatement: Reinstatement within 6 years after dissolution (13-C MRSA 1422); fee for failure to file an annual report $150, maximum $600 regardless of the number of delinquent reports (13-C MRSA 123)

Sources: [1] legislature.maine.gov · [2] legislature.maine.gov · [3] legislature.maine.gov · [4] legislature.maine.gov · [5] legislature.maine.gov · [6] legislature.maine.gov

Maine nonprofit corporation: Annual Report

Due: By June 1 each year
How often: Every year
First report: June 1 of the year following the year of incorporation
Filing window: January 1 - June 1
State fee: $35 — For domestic and foreign nonprofit corporations
Late fee: $25 additional for late filings (per InforME fee listing)

Sources: [1] maine.gov · [2] maine.gov

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

LLC: Foreign LLC annual report fee is $150 (vs $85 domestic), same January 1 - June 1 window, $50 late penalty; authority is revoked for non-filing
Corporation: Foreign business corporation annual report fee is $150, same June 1 deadline and $50 late penalty; authority is revoked for non-filing

Good to know

All Maine entities share one fixed deadline: June 1 (2026: Monday, June 1, for entities on file as of December 31, 2025).
The SOS does not mail annual report forms or reminders by post; it emails reminders only to the email address on file.
SOS warns paper filers that USPS postmark changes can make mail placed near June 1 look late; request a manual postmark or certificate of mailing.

Maine annual report FAQ

When is the Maine LLC annual report due?

Annual Report: Between January 1 and June 1 each year (31 MRSA 1665). First report: Between January 1 and June 1 of the year following the calendar year in which the LLC was formed (e.g., formed in 2025 -> due June 1, 2026). Use the calculator on this page with your formation date to get the exact date.

How much is the Maine annual report fee?

LLC: $85 (Domestic LLC (31 MRSA 1680). Paper filers print a preprinted form from the SOS site). Corporation: $85 (Domestic business corporation (13-C MRSA 123). No franchise tax is paid with the report). Nonprofit corporation: $35. These are state fees; portal or card fees may apply.

What happens if I file my Maine annual report late?

LLCs: $50 late filing penalty in addition to the $85 fee for reports not delivered by June 1 (31 MRSA 1680(10)); SOS says the penalty may not be waived. If the annual report and fee or the late penalty are not paid, the SOS administratively dissolves a domestic LLC (31 MRSA 1667); dissolution takes effect if the LLC fails to correct within 60 days after the notice is issued and perfected (31 MRSA 1592). Corporations: $50 late filing penalty in addition to the $85 fee for reports not delivered by June 1 (13-C MRSA 123, 1622).

Where do I file the Maine annual report?

With the Maine Department of the Secretary of State, Division of Corporations, UCC & Commissions, online at apps1.web.maine.gov/cgi-bin/online/aro/index.pl.

Official Sources

Figures checked against these sources on 2026-10-04

General information, not legal advice. Confirm current fees and deadlines with the Maine Department of the Secretary of State, Division of Corporations, UCC & Commissions before filing.