LLC compliance status tracking

Each state (and DC) maintains an online business entity search via its Secretary of State (or equivalent) website; these are the canonical links to check an entity’s registration status, good standing, administrative dissolution, and filings history. Annual or biennial reports (frequency varies by state). Some states require annual reports, a few require biennial reports, and several (e.g., AZ, MO, NM, OH per compliance guides) have no annual report requirement but may have other obligations. Franchise taxes or annual fees (state-dependent): e.g., California’s $800 minimum franchise tax and other states’ flat or revenue-based franchise taxes. Registered agent maintenance and updates (required in virtually all states). Failure to maintain a valid registered agent can lead to missed notices and administrative dissolution. Notices of administrative dissolution/forfeiture and reinstatement processes: states issue notices and set cure periods; reinstatement typically requires filing overdue reports, paying fees/penalties, and sometimes franchise tax clearance. Foreign qualification requirements: doing business in another state usually triggers foreign registration and its own reporting/fee obligations. State-specific unique items (initial reports, publication requirements, series LLC rules, varying reinstatement windows). EIN (Employer Identification Number) registration and proper use (IRS guidance). Federal tax filing regimes: single-member LLCs (disregarded entity default), multi-member LLCs (partnership default), and S-election procedures (Form 2553) — these affect return filing and deadlines. FinCEN Beneficial Ownership Information (BOI) reporting (2024 implementation): BOI filings are a new federal requirement to report beneficial owners for many entities; noncompliance carries penalties and should be tracked alongside state filings. Other federal obligations: payroll tax deposits and returns, Form 1099 filing requirements, and federal withholding for employees. Maintain a master compliance calendar for each LLC that includes: formation/state of formation, SOS annual/biennial filing due dates (and whether date is fixed calendar or anniversary-based), franchise tax due dates, registered agent expiration, BOI reporting deadlines, EIN and federal tax deadlines, state sales/use tax registration and filing periods, payroll tax deposit dates, and renewal/permit license dates. Suggested tracker columns: State, LLC name/DBA, Entity ID, Formation date, Filing frequency (annual/biennial), Next filing due date, Filing portal link, Filing fee, Registered agent (name & expiration), BOI status, Reinstatement status/history, Notes/attachments, Assigned owner, Reminder dates (60/30/7 days). Automations and tools: registered agent services, entity management/compliance platforms (Harbor Compliance, BusinessAnywhere, BizFilings), calendar automation (Google Calendar, Outlook with multiple reminders), spreadsheets or dashboards in Airtable/Notion, and legal service providers for filings. Reinstatement workflow: identify cause, gather overdue filings/taxes, use state SOS portal or tax authority to clear obligations, file reinstatement form and pay fees/penalties; check state limits on reinstatement windows.