New Hampshire: LLC Annual and Biennial Report Requirements

Requirements one by one

One window for everyone: January 1 to April 1

New Hampshire does not stagger LLC filings by formation date. Under RSA 304-C:194(III), every
annual report is due between January 1 and April 1 each year. Your first report is due in that
window in the year following the calendar year you formed. There is one built-in grace: an LLC
formed (or a foreign LLC registered) between December 1 and April 1 is not required to file that
same year — it starts the next year (§ 304-C:194(III)(b)). The report's information must be
current as of January 1 of the year it is due (§ 304-C:194(II)).

The report is short, filed online or on paper

Section 304-C:194(I) lists what the report states: the LLC name and its state or country of
formation; the registered office address and registered agent name; the principal-office
address; the names and business addresses of its managers (or at least one member if there are
no managers); and a brief description of the nature of its business. File through the Secretary
of State's online QuickStart system or on paper by mail. If a report is missing required
information, the Secretary returns it, and a corrected report delivered within 30 days is still
treated as timely (§ 304-C:194(IV)).

The fee is $100

The annual-report fee is $100 (RSA 304-C:191(II)(f)). Filing online adds a $2 handling
charge that applies to all fees submitted electronically. This Secretary of State filing is
separate from New Hampshire's business taxes (the Business Profits Tax and Business Enterprise
Tax), which are their own obligations with the Department of Revenue Administration.

A late report costs $50 more

File after April 1 and a $50 late fee is added for failing to file the report or pay the fee
on time (§ 304-C:191(II)(f)). Paying the $100 plus the $50 brings a single late year current.
The more serious consequence takes longer to arrive — and, unusually, takes two years.

Dissolution takes two straight missed years

This is where New Hampshire differs from most states. Under RSA 304-C:136, the Secretary of
State may administratively dissolve an LLC only after it has, for two consecutive years,
failed to deliver its annual report (or pay the fees) within 60 days after the due date. A
single missed April 1 does not dissolve the company; two in a row can.

When that happens, the Secretary signs a notice of dissolution and mails it — along with a
reinstatement application — to the LLC's principal address, reciting the grounds and the
effective date (§ 304-C:137(I)). The registered agent's authority continues, and the company's
name is protected from reuse for 120 days (§ 304-C:137(II)–(III)).

Reinstatement is tiered by how long you wait

New Hampshire's path back depends on timing:

• Within 3 years (§ 304-C:138): apply for reinstatement for a $135 fee, confirming the
  grounds are gone and the name is available. If you apply more than 120 days after the
  dissolution notice was mailed, you must also include a tax certificate from the Department of
  Revenue Administration. Once effective, reinstatement relates back to the dissolution date, as
  if it never happened.
• After 3 years (§ 304-C:145): only a "late reinstatement" is available — a $500
  application, notice published once in a newspaper of general circulation, and a review by the
  Secretary of State before reinstatement (which also relates back).

What trips people up

• The window is January–April, not your anniversary. Every New Hampshire LLC files between
  January 1 and April 1 (§ 304-C:194(III)); your formation date only sets which year your first
  report is due.
• A brand-new LLC may skip its first year. If you formed (or registered) between December 1
  and April 1, you do not file that year — you start the following January (§ 304-C:194(III)(b)).
• One missed year does not dissolve the LLC. Administrative dissolution needs two consecutive
  delinquent years, each more than 60 days late (§ 304-C:136). But a $50 late fee still stacks up
  each year you are late.
• Reinstatement gets harder at two thresholds. After 120 days you need a state tax
  certificate; after three years you are into a $500 "late reinstatement" with published notice
  (§§ 304-C:138, 304-C:145).

Common questions

When is my New Hampshire LLC's first annual report due?
Between January 1 and April 1 of the year after you formed — unless you formed between December 1
and April 1, in which case you skip that year and start the next January (§ 304-C:194(III)).

What does it cost, and is online different?
The fee is $100, plus a $2 handling charge if you file online (§ 304-C:191(II)(f); RSA 5:10-a).
Filing after April 1 adds a $50 late fee.

How many years can I miss before my LLC is dissolved?
Administrative dissolution requires two consecutive years of not filing (or not paying) within
60 days of the due date (§ 304-C:136). After dissolution you can reinstate within three years
for $135, or apply for a $500 late reinstatement after that (§§ 304-C:138, 304-C:145).

Statutes and sources

• RSA 304-C:194 — LLC annual report: contents, the January 1–April 1 window, the year-after
  first report, and the December–April new-formation skip.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-194.htm (accessed 2026-07-16)
• RSA 304-C:191 — fees: $100 annual report, $50 late fee, $135 reinstatement, $500 late
  reinstatement.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-191.htm (accessed 2026-07-16)
• RSA 304-C:136 — administrative-dissolution grounds, including the two-consecutive-years
  trigger.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-136.htm (accessed 2026-07-16)
• RSA 304-C:137 — dissolution procedure, surviving registered-agent authority, and the
  120-day name hold.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-137.htm (accessed 2026-07-16)
• RSA 304-C:138 — reinstatement within three years, the post-120-day tax certificate, and
  relation back.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-138.htm (accessed 2026-07-16)
• RSA 304-C:145 — late reinstatement after three years, with published notice.
  https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-145.htm (accessed 2026-07-16)