{
 "verified": "2026-10-17",
 "disclaimer": "This site is general information compiled from official sources. It is not legal or tax advice and is not a government site. Rules, fees and dates change. Confirm with the official source linked on each item, and ask a licensed attorney, CPA or enrolled agent about your situation.",
 "states": [
  {
   "code": "nh",
   "name": "New Hampshire",
   "sos": {
    "name": "NH Secretary of State, Corporation Division",
    "url": "https://www.sos.nh.gov/corporations-0",
    "file_url": "https://www.sos.nh.gov/corporations-0/file-annual-report",
    "portal": "NH QuickStart",
    "portal_url": "https://quickstart.sos.nh.gov/online/Account/LandingPage"
   },
   "tax": {
    "name": "NH Department of Revenue Administration (DRA)",
    "url": "https://www.revenue.nh.gov",
    "portal": "Granite Tax Connect",
    "portal_url": "https://gtc.revenue.nh.gov/"
   },
   "entities": {
    "llc": {
     "label": "LLC (incl. PLLC)",
     "rule": "fixed",
     "month": 4,
     "day": 1,
     "first": "year_after",
     "due_text": "April 1 every year, starting the year after you register",
     "fee": "$100 filing fee ($2 online handling charge, $102 online)",
     "late": "$50 late fee if filed after April 1; the state says it cannot be waived",
     "consequence": "Listed 'Not in Good Standing' after April 1. After failing to file for two consecutive years the state administratively dissolves the LLC. Reinstatement within 3 years: $135 (late reinstatement: $500).",
     "dissolve": "Certificate of Cancellation (Form LLC-7), $35",
     "src": [
      {
       "label": "NH SoS Business FAQs",
       "url": "https://www.sos.nh.gov/corporations-0/business-faqs",
       "how": "read"
      },
      {
       "label": "NH SoS LLC forms and fees",
       "url": "https://www.sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies",
       "how": "read"
      },
      {
       "label": "NH QuickStart fee table",
       "url": "https://quickstart.sos.nh.gov/online/Home/FillingFee",
       "how": "search"
      },
      {
       "label": "RSA 304-C:191 fees",
       "url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-191.htm",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Corporation (incl. PC, benefit corp)",
     "rule": "fixed",
     "month": 4,
     "day": 1,
     "first": "year_after",
     "due_text": "April 1 every year, starting the year after you register",
     "fee": "$100 filing fee ($2 online handling charge, $102 online)",
     "late": "$50 late fee if filed after April 1",
     "consequence": "Listed 'Not in Good Standing' after April 1. After two consecutive years without filing the state administratively dissolves the corporation. Reinstatement: $135 (late reinstatement: $500).",
     "dissolve": "Articles of Dissolution, $35 ($37 online)",
     "src": [
      {
       "label": "NH SoS Business FAQs",
       "url": "https://www.sos.nh.gov/corporations-0/business-faqs",
       "how": "read"
      },
      {
       "label": "NH SoS corporation forms and fees",
       "url": "https://www.sos.nh.gov/corporations-0/forms-and-fees/domestic-and-foreign-corporation",
       "how": "read"
      },
      {
       "label": "RSA 293-A:1.22 fees",
       "url": "https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-122.htm",
       "how": "read"
      },
      {
       "label": "NH QuickStart fee table",
       "url": "https://quickstart.sos.nh.gov/online/Home/FillingFee",
       "how": "search"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "'No change' is not allowed.",
     "d": "Even if nothing changed, a full annual report must be filed each year, with information as of January 1.",
     "src": {
      "label": "NH SoS Business FAQs",
      "url": "https://www.sos.nh.gov/corporations-0/business-faqs",
      "how": "read"
     }
    },
    {
     "t": "Trade names renew every 5 years.",
     "d": "A trade name (doing business under a name other than your legal name) must be renewed every five years; the state sends a notice about six months before expiration.",
     "src": {
      "label": "NH SoS Business FAQs",
      "url": "https://www.sos.nh.gov/corporations-0/business-faqs",
      "how": "read"
     }
    },
    {
     "t": "Nonprofits file a report every 5 years.",
     "d": "Nonprofit report and $25 fee due December 31 in years ending in 0 and 5.",
     "src": {
      "label": "NH SoS Business FAQs",
      "url": "https://www.sos.nh.gov/corporations-0/business-faqs",
      "how": "read"
     }
    },
    {
     "t": "Third-party solicitations.",
     "d": "The NH Secretary of State warned in March 2026 that official-looking annual report solicitations from private companies are not from the state. File directly in NH QuickStart.",
     "src": {
      "label": "NH Banking Dept. press page quoting the Secretary of State",
      "url": "https://www.banking.nh.gov/news-and-media/new-hampshire-secretary-state-warns-business-community-beware-ongoing-third-party",
      "how": "read"
     }
    }
   ],
   "taxes": {
    "intro": "NH has no general sales tax or personal wage income tax, but businesses may owe the Business Profits Tax (BPT) and Business Enterprise Tax (BET). Filing thresholds below are from the NH DRA for taxable periods beginning on or after January 1, 2025 and are adjusted every two years.",
    "items": [
     {
      "t": "Business Profits Tax (BPT)",
      "d": "Return required if gross business income from all activities is more than $109,000. Rate 7.5% for periods ending on or after Dec 31, 2023.",
      "src": {
       "label": "NH DRA Business Taxes",
       "url": "https://www.revenue.nh.gov/taxes-glance/business-taxes",
       "how": "read"
      }
     },
     {
      "t": "Business Enterprise Tax (BET)",
      "d": "Return required if gross receipts from all activities, or the enterprise value tax base, is more than $298,000. Rate 0.55%.",
      "src": {
       "label": "NH DRA Business Taxes",
       "url": "https://www.revenue.nh.gov/taxes-glance/business-taxes",
       "how": "read"
      }
     },
     {
      "t": "Pending change (not law as of this check)",
      "d": "NHPR reported on 2026-06-04 that the Legislature passed a plan to raise the BET threshold to $400,000, headed to the governor. DRA's guidance page we checked still shows $298,000. Check DRA before relying on either number.",
      "src": {
       "label": "NHPR, June 4 2026",
       "url": "https://www.nhpr.org/nh-news/2026-06-04/nh-businesses-exempt-tax-business-enterprise-tax-legislature",
       "how": "read"
      }
     },
     {
      "t": "Interest & Dividends Tax",
      "d": "Repealed for tax periods beginning on or after January 1, 2025.",
      "src": {
       "label": "NH DRA 2026 tax tips",
       "url": "https://www.revenue.nh.gov/news-and-media/nh-department-revenue-administration-shares-2026-tax-tips-and-filing-guidance",
       "how": "read"
      }
     }
    ]
   },
   "close": [
    {
     "t": "File final NH business tax returns in Granite Tax Connect and pay everything owed",
     "d": "The DRA will not certify dissolution until all returns are filed and taxes, interest and penalties are paid.",
     "src": {
      "label": "NH DRA certificate statements",
      "url": "https://www.revenue.nh.gov/licenses-certifications/certificate-statements-withdrawal-dissolution-and-good-standing",
      "how": "read"
     }
    },
    {
     "t": "Request the DRA Certification Statement of Dissolution (Form AU-22, $30)",
     "d": "Required before a corporation or LLC distributes property to owners (RSA 77-A:18). DRA says about 60 days. Include the final NH return with federal pages, plan of liquidation/Form 966 for corporations, a statement of asset disposition, and the board minutes authorizing dissolution (corporations).",
     "src": {
      "label": "RSA 77-A:18",
      "url": "https://www.gc.nh.gov/rsa/html/V/77-A/77-A-18.htm",
      "how": "read"
     }
    },
    {
     "t": "File the dissolution with the Secretary of State",
     "d": "LLC: Certificate of Cancellation (Form LLC-7), $35. Corporation: Articles of Dissolution, $35. File online in NH QuickStart.",
     "src": {
      "label": "NH SoS forms and fees",
      "url": "https://www.sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies",
      "how": "read"
     }
    }
   ]
  },
  {
   "code": "me",
   "name": "Maine",
   "sos": {
    "name": "Maine Secretary of State, Division of Corporations",
    "url": "https://www.maine.gov/sos/corporations-commissions",
    "file_url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders",
    "portal": "Maine annual reports online (see state page)",
    "portal_url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders"
   },
   "tax": {
    "name": "Maine Revenue Services",
    "url": "https://www.maine.gov/revenue",
    "portal": "Maine Tax Portal",
    "portal_url": "https://revenue.maine.gov/_/"
   },
   "entities": {
    "llc": {
     "label": "LLC",
     "rule": "fixed",
     "month": 6,
     "day": 1,
     "first": "year_after",
     "due_text": "Between January 1 and June 1 each year; the first report is due the calendar year after formation",
     "fee": "$85 domestic ($150 foreign)",
     "late": "$50 late filing penalty on top of the $85",
     "consequence": "If the report or the late penalty is not paid, the Secretary of State administratively dissolves the LLC. Reinstatement: $150 per failure, capped at $600 for missed reports.",
     "dissolve": "Certificate of Cancellation (Form MLLC-11C), $75",
     "src": [
      {
       "label": "Maine SoS filing requirement reminders",
       "url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders",
       "how": "read"
      },
      {
       "label": "Maine LLC forms and fees",
       "url": "https://www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms",
       "how": "read"
      },
      {
       "label": "31 M.R.S. 1680 fees",
       "url": "https://legislature.maine.gov/legis/statutes/31/title31sec1680.html",
       "how": "read"
      },
      {
       "label": "31 M.R.S. 1667",
       "url": "https://www.legislature.maine.gov/statutes/31/title31sec1667.html",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Corporation",
     "rule": "fixed",
     "month": 6,
     "day": 1,
     "first": "year_after",
     "due_text": "Between January 1 and June 1 each year; the first report is due the calendar year after incorporation",
     "fee": "$85 domestic ($150 foreign; $35 nonprofit)",
     "late": "$50 late filing penalty on top of the $85",
     "consequence": "If the report or penalty is not paid the entity is administratively dissolved or revoked. Reinstatement $150 per failure, capped at $600 for missed reports.",
     "dissolve": "Articles of Dissolution, $75",
     "src": [
      {
       "label": "Maine SoS filing requirement reminders",
       "url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders",
       "how": "read"
      },
      {
       "label": "Title 13-C section 123 fees (FindLaw copy)",
       "url": "https://codes.findlaw.com/me/title-13-c-maine-business-corporation-act/me-rev-st-tit-13-c-sect-123/",
       "how": "read"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "Inactive status ('excuse').",
     "d": "A domestic corporation in good standing that is not conducting business may file an application for excuse to avoid annual reports until it files a certificate of resumption. We did not find a matching LLC statement, so ask the state.",
     "src": {
      "label": "Maine SoS filing requirement reminders",
      "url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders",
      "how": "read"
     }
    },
    {
     "t": "Excusable neglect.",
     "d": "For LLCs, the statute lets you ask to be excused from the late penalty if failure to file was excusable neglect and you give the state a copy of the report within 30 days after you learn it was not received.",
     "src": {
      "label": "31 M.R.S. 1667",
      "url": "https://www.legislature.maine.gov/statutes/31/title31sec1667.html",
      "how": "read"
     }
    }
   ],
   "taxes": null,
   "close": [
    {
     "t": "File final sales/use and withholding returns, then report the business closure in the Maine Tax Portal",
     "d": "Per Maine Revenue Services' FAQ (seen in a search excerpt; the page timed out when we tried to open it): log in, go to More, choose Report Business Closure, enter the closure date. Confirm on the portal.",
     "src": {
      "label": "Maine Revenue Services FAQ",
      "url": "https://www.maine.gov/revenue/faq/sales-use-service-provider-tax",
      "how": "search"
     }
    },
    {
     "t": "If you had employees, apply to terminate unemployment coverage with the Maine Department of Labor",
     "d": "Seen in a search excerpt of Maine DOL form FX-3 (a 2018 document): termination generally takes effect January 1 of the following year, and zero-liability quarterly reports are required for the rest of the year. Check the current form.",
     "src": {
      "label": "Maine DOL FX-3 (2018)",
      "url": "https://www.maine.gov/unemployment/docs/2018/FX-3.pdf",
      "how": "search"
     }
    },
    {
     "t": "File the cancellation with the Secretary of State",
     "d": "LLC: Certificate of Cancellation (MLLC-11C), $75. Corporation: Articles of Dissolution, $75. A Maine resident on r/Maine (July 2024) said the LLC cancellation could not be done online and that the state emailed them the form; check the current process.",
     "src": {
      "label": "Maine LLC forms",
      "url": "https://www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms",
      "how": "read"
     }
    }
   ]
  },
  {
   "code": "vt",
   "name": "Vermont",
   "sos": {
    "name": "Vermont Secretary of State, Business Services",
    "url": "https://sos.vermont.gov/business-services/business-filings",
    "file_url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
    "portal": "Online Business Service Center",
    "portal_url": "https://sos.vermont.gov/business-services/business-filings"
   },
   "tax": {
    "name": "Vermont Department of Taxes",
    "url": "https://tax.vermont.gov",
    "portal": "myVTax",
    "portal_url": "https://tax.vermont.gov/business-and-corp/close-a-business"
   },
   "entities": {
    "llc": {
     "label": "LLC (incl. PLC, L3C)",
     "rule": "fy_plus_months",
     "months": 3,
     "first": "any",
     "due_text": "Within 3 months after your fiscal year end (calendar-year LLC: January 1 to March 31)",
     "fee": "$45 domestic ($170 foreign)",
     "late": "No separate late fee found; missing the deadline terminates the LLC's articles",
     "consequence": "Articles of organization terminate if the annual report is not filed. To reinstate, file each missing report with its fee plus the $35 reinstatement fee for each year. An LLC loses the right to its name if the report is more than five years overdue.",
     "dissolve": "Articles of Termination, $20 (online, no extra fee)",
     "src": [
      {
       "label": "VT SoS annual/biennial reports",
       "url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
       "how": "read"
      },
      {
       "label": "11 V.S.A. 4033",
       "url": "https://legislature.vermont.gov/statutes/section/11/025/04033",
       "how": "read"
      },
      {
       "label": "11 V.S.A. 4012 fees",
       "url": "https://legislature.vermont.gov/statutes/section/11/025/04012",
       "how": "read"
      },
      {
       "label": "11 V.S.A. 4034",
       "url": "https://legislature.vermont.gov/statutes/section/11/025/04034",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Profit corporation",
     "rule": "fy_plus_half",
     "months": 2,
     "first": "any",
     "due_text": "Within 2.5 months after your fiscal year end (calendar-year corporation: about March 15)",
     "fee": "$60 domestic ($250 foreign)",
     "late": "No separate late fee found; corporation is involuntarily terminated for failure to file",
     "consequence": "If terminated for not filing, reinstatement requires each missed report fee plus a $50 reinstatement fee for each missed year.",
     "dissolve": "Articles of Dissolution, $35",
     "src": [
      {
       "label": "VT SoS annual/biennial reports",
       "url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
       "how": "read"
      },
      {
       "label": "11A V.S.A. 1.22 fees",
       "url": "https://legislature.vermont.gov/statutes/section/11A/001/00001.22",
       "how": "read"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "The 'about March 15' date for corporations is computed.",
     "d": "The Secretary of State says 'first two and a half months' after fiscal year end. For other fiscal year ends, check your exact date in the Online Business Service Center.",
     "src": {
      "label": "VT SoS annual/biennial reports",
      "url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
      "how": "read"
     }
    },
    {
     "t": "Nonprofits file every two years.",
     "d": "Biennial report between January 1 and April 1. LLPs and mutual benefit enterprises file annually between January 1 and April 1.",
     "src": {
      "label": "VT SoS annual/biennial reports",
      "url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports",
      "how": "read"
     }
    }
   ],
   "taxes": null,
   "close": [
    {
     "t": "Pay what you owe and file all returns, then close each tax account in myVTax",
     "d": "If you have more than one business tax account, close each one. Without a myVTax account, use paper Form B-2 (Notice of Change). Otherwise the Department may think you are still in business and bill you.",
     "src": {
      "label": "VT Dept. of Taxes: close a business",
      "url": "https://tax.vermont.gov/business-and-corp/close-a-business",
      "how": "read"
     }
    },
    {
     "t": "With employees: file a final WHT-434 within 30 days of closing the withholding account",
     "d": "Include W-2s and/or 1099s as required.",
     "src": {
      "label": "VT Dept. of Taxes: close a business",
      "url": "https://tax.vermont.gov/business-and-corp/close-a-business",
      "how": "read"
     }
    },
    {
     "t": "Selling the business? A buyer may ask for a Notice of Escrow (tax clearance)",
     "d": "It shows what taxes are due that the buyer might become responsible for.",
     "src": {
      "label": "VT Dept. of Taxes: close a business",
      "url": "https://tax.vermont.gov/business-and-corp/close-a-business",
      "how": "read"
     }
    },
    {
     "t": "File with the Secretary of State",
     "d": "LLC: Articles of Termination, $20. Corporation: Articles of Dissolution, $35. The Department of Taxes also recommends notifying the Secretary of State.",
     "src": {
      "label": "VT SoS end business registration",
      "url": "https://sos.vermont.gov/business-services/business-filings/end-business-registration",
      "how": "read"
     }
    }
   ]
  },
  {
   "code": "ma",
   "name": "Massachusetts",
   "sos": {
    "name": "Secretary of the Commonwealth, Corporations Division",
    "url": "https://www.sec.state.ma.us/divisions/corporations/",
    "file_url": "https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm",
    "portal": "Corporations Division online filing",
    "portal_url": "https://www.sec.state.ma.us/divisions/corporations/"
   },
   "tax": {
    "name": "Massachusetts Department of Revenue",
    "url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
    "portal": "MassTaxConnect",
    "portal_url": "https://www.mass.gov/info-details/closing-your-massachusetts-business-registration"
   },
   "entities": {
    "llc": {
     "label": "LLC",
     "rule": "anniversary_day",
     "first": "any",
     "due_text": "On or before the anniversary date of the filing of your original certificate of organization",
     "fee": "$500",
     "late": "Late fee not found on the pages we read; ask the Corporations Division",
     "consequence": "An LLC that is administratively dissolved may apply for reinstatement at any time, but every annual report owed must be filed. Reinstatement application fee: $100.",
     "dissolve": "Certificate of Cancellation, $100 (all annual reports and fees must be current first)",
     "src": [
      {
       "label": "MA Corporations Division: LLC information",
       "url": "https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm",
       "how": "read"
      },
      {
       "label": "MA filing fees",
       "url": "https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm",
       "how": "read"
      },
      {
       "label": "950 CMR 112.14",
       "url": "https://www.law.cornell.edu/regulations/massachusetts/950-CMR-112-14",
       "how": "read"
      },
      {
       "label": "950 CMR 112.19",
       "url": "https://www.law.cornell.edu/regulations/massachusetts/950-CMR-112-19",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Corporation",
     "rule": "fy_plus_half",
     "months": 2,
     "first": "any",
     "due_text": "Within 2.5 months after the close of the fiscal year (calendar-year corporation: March 15)",
     "fee": "$125 ($100 if filed electronically, per the state's fee table)",
     "late": "$150 if not filed timely ($100 if filed electronically, per the fee table's wording)",
     "consequence": "To file Articles of Dissolution a corporation must first file all annual reports owed for the last ten fiscal years.",
     "dissolve": "Articles of Dissolution, $100",
     "src": [
      {
       "label": "MA domestic corporation page",
       "url": "https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/corporations/corporations-domestic.htm",
       "how": "read"
      },
      {
       "label": "MA filing fees",
       "url": "https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm",
       "how": "read"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "The corporation 'March 15' example is computed from the 2.5-month rule.",
     "d": "The state publishes the rule (2.5 months after fiscal year end); other fiscal year ends shift accordingly.",
     "src": {
      "label": "MA domestic corporation page",
      "url": "https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/corporations/corporations-domestic.htm",
      "how": "read"
     }
    }
   ],
   "taxes": null,
   "close": [
    {
     "t": "Cancel your DOR tax registrations in MassTaxConnect (or file Form AI-1)",
     "d": "Corporations file a final corporate excise return marked final; sole proprietors stop filing Schedule C if the business completely closes; partnerships file a final Form 3 with Form 1065 and K-1s.",
     "src": {
      "label": "Mass.gov: closing your business registration",
      "url": "https://www.mass.gov/info-details/closing-your-massachusetts-business-registration",
      "how": "read"
     }
    },
    {
     "t": "File the right dissolution document with the Secretary of the Commonwealth",
     "d": "LLC: Certificate of Cancellation. Corporation: Articles of Voluntary Dissolution. LP: Certificate of Cancellation. LLP: Certificate of Withdrawal. Foreign entities: Certificate of Withdrawal.",
     "src": {
      "label": "Mass.gov: closing your business registration",
      "url": "https://www.mass.gov/info-details/closing-your-massachusetts-business-registration",
      "how": "read"
     }
    }
   ]
  },
  {
   "code": "ct",
   "name": "Connecticut",
   "sos": {
    "name": "Connecticut Secretary of the State, Business Services",
    "url": "https://business.ct.gov",
    "file_url": "https://business.ct.gov/knowledge-base/articles/domestic-annual-report-forms-and-fees",
    "portal": "Business.CT.gov",
    "portal_url": "https://business.ct.gov"
   },
   "tax": {
    "name": "Connecticut Department of Revenue Services (DRS)",
    "url": "https://portal.ct.gov/drs",
    "portal": "myconneCT",
    "portal_url": "https://portal.ct.gov/drs"
   },
   "entities": {
    "llc": {
     "label": "LLC",
     "rule": "window",
     "month": 3,
     "day": 31,
     "first": "any",
     "due_text": "Online, January 1 to March 31 each year",
     "fee": "$80",
     "late": "No late fee, per the state's FAQ",
     "consequence": "No Certificate of Legal Existence (good standing) while a report is missing, and the Secretary may administratively dissolve an entity more than one year in default. Not filing does not close the business.",
     "dissolve": "Certificate of Dissolution, no charge (online)",
     "src": [
      {
       "label": "CT annual report fees",
       "url": "https://business.ct.gov/knowledge-base/articles/domestic-annual-report-forms-and-fees",
       "how": "read"
      },
      {
       "label": "CT LLC fees",
       "url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees",
       "how": "read"
      },
      {
       "label": "CT annual report FAQ (PDF)",
       "url": "https://portal.ct.gov/-/media/SOTS/Business-Services/BSD-Forms/llc-2017/ANNUAL-REPORT-FREQUENTLY-ASKED-QUESTIONS.pdf",
       "how": "read"
      },
      {
       "label": "CT overdue annual report",
       "url": "https://business.ct.gov/knowledge-base/articles/annual-report/overdue-annual-report",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Stock corporation",
     "rule": "anniversary_month_end",
     "first": "any",
     "due_text": "By the last day of the anniversary month of formation or registration (can be filed up to one month early)",
     "fee": "$150 ($50 non-stock)",
     "late": "No late fee, per the state's FAQ",
     "consequence": "Same as LLCs: no Certificate of Legal Existence while delinquent; may be administratively dissolved after more than one year in default.",
     "dissolve": "Certificate of Dissolution, no charge (online)",
     "src": [
      {
       "label": "CT annual report fees",
       "url": "https://business.ct.gov/knowledge-base/articles/domestic-annual-report-forms-and-fees",
       "how": "read"
      },
      {
       "label": "CT annual report FAQ (PDF)",
       "url": "https://portal.ct.gov/-/media/SOTS/Business-Services/BSD-Forms/llc-2017/ANNUAL-REPORT-FREQUENTLY-ASKED-QUESTIONS.pdf",
       "how": "read"
      },
      {
       "label": "CT dissolution",
       "url": "https://portal.ct.gov/sots/business-services/dissolution",
       "how": "read"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "A business is not closed until you file the dissolution.",
     "d": "The Secretary of the State says an entity that stops earning or filing is still active and may remain subject to the business entity tax until a dissolution is filed. Connecticut law does not require dissolved entities to file past-due annual reports.",
     "src": {
      "label": "CT SoTS dissolution page",
      "url": "https://portal.ct.gov/sots/business-services/dissolution",
      "how": "read"
     }
    }
   ],
   "taxes": null,
   "close": [
    {
     "t": "File final DRS returns through your closure date, then close each account in myconneCT",
     "d": "Per DRS tutorial (search excerpt): log in, More, Taxpayer Updates, Close Accounts, enter the closure date. Sales tax: final OS-114 and destroy the permit; withholding: final CT-941 / CT-W3 and W-2s.",
     "src": {
      "label": "DRS: closing an account (PDF)",
      "url": "https://portal.ct.gov/-/media/drs/myconnect/tutorials/closinganaccount.pdf",
      "how": "search"
     }
    },
    {
     "t": "File the Certificate of Dissolution online with the Secretary of the State (no charge)",
     "d": "Create an account in the state's online filing system, choose File Dissolution/Withdrawal/Cancellation, find the business, and file. Effective on filing unless you set a later date; no additional review.",
     "src": {
      "label": "CT SoTS dissolution page",
      "url": "https://portal.ct.gov/sots/business-services/dissolution",
      "how": "read"
     }
    }
   ]
  },
  {
   "code": "ri",
   "name": "Rhode Island",
   "sos": {
    "name": "Rhode Island Department of State, Business Services",
    "url": "https://www.sos.ri.gov/divisions/business-services",
    "file_url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report",
    "portal": "RI Business Services online filing",
    "portal_url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report"
   },
   "tax": {
    "name": "Rhode Island Division of Taxation",
    "url": "https://tax.ri.gov",
    "portal": "RI Taxpayer Portal",
    "portal_url": "https://tax.ri.gov"
   },
   "entities": {
    "llc": {
     "label": "LLC",
     "rule": "window",
     "month": 5,
     "day": 1,
     "first": "year_after",
     "due_text": "February 1 to May 1 each year, starting the calendar year after you register",
     "fee": "$50 ($2.50 enhanced access fee online)",
     "late": "$25 penalty applied June 1 (plus $3.00 to file online)",
     "consequence": "Entities that fail to file lose good standing and can be revoked.",
     "dissolve": "Articles of Dissolution, $50",
     "src": [
      {
       "label": "RI SoS: file your annual report",
       "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report",
       "how": "read"
      },
      {
       "label": "RI SoS: determine entity status",
       "url": "https://www.sos.ri.gov/divisions/business-services/determine-status",
       "how": "read"
      },
      {
       "label": "RI SoS press release",
       "url": "https://www.ri.gov/press/view/50466",
       "how": "read"
      },
      {
       "label": "RI close your business",
       "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
       "how": "read"
      }
     ]
    },
    "corp": {
     "label": "Business corporation",
     "rule": "window",
     "month": 5,
     "day": 1,
     "first": "year_after",
     "due_text": "February 1 to May 1 each year, starting the calendar year after you register",
     "fee": "$50 ($2.50 enhanced access fee online)",
     "late": "$25 penalty applied June 1 (plus $3.00 to file online)",
     "consequence": "Entities that fail to file lose good standing and can be revoked.",
     "dissolve": "Articles of Dissolution, $50",
     "src": [
      {
       "label": "RI SoS: file your annual report",
       "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report",
       "how": "read"
      },
      {
       "label": "RI close your business",
       "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
       "how": "read"
      }
     ]
    }
   },
   "notes": [
    {
     "t": "Official warning about look-alike mailers.",
     "d": "The RI Department of State warns that companies send mailings that can look official and charge much more than the $50 fee. Annual reports can be filed directly on the state's site.",
     "src": {
      "label": "RI Department of State press release",
      "url": "https://www.ri.gov/press/view/50466",
      "how": "read"
     }
    },
    {
     "t": "Nonprofits pay $20.",
     "d": "The state's press release lists the nonprofit annual report fee as $20.",
     "src": {
      "label": "RI Department of State press release",
      "url": "https://www.ri.gov/press/view/50466",
      "how": "read"
     }
    }
   ],
   "taxes": null,
   "close": [
    {
     "t": "Final paychecks within 24 hours of the last day of work",
     "d": "Per the RI Department of State: state law (R.I. Gen. Laws ch. 28-14) requires final pay within 24 hours of the last day; for employees with a year of service, holiday/vacation pay and insurance benefits too. Federal WARN Act applies to employers with 100+ full-time workers.",
     "src": {
      "label": "RI close your business",
      "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
      "how": "read"
     }
    },
    {
     "t": "Terminate your RI DLT employer account (TX-13) and file the final TX-17 within 10 days of ceasing operations",
     "d": "Submit all outstanding employer tax forms too.",
     "src": {
      "label": "RI close your business",
      "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
      "how": "read"
     }
    },
    {
     "t": "File final RI and federal returns; use Form RI-2625 to cancel certain RI tax accounts",
     "d": "All past-due returns and balances must be paid. A final RI return is due through the date of dissolution. The Division of Taxation may ask for the final federal return, Form 966 (corporations), and minutes or a signed statement of dissolution. Verify status by emailing tax.collections@tax.ri.gov.",
     "src": {
      "label": "RI close your business",
      "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
      "how": "read"
     }
    },
    {
     "t": "File Articles of Dissolution with the RI Department of State",
     "d": "You certify under penalty of perjury that you confirmed your tax status with the Division of Taxation and have no tax debts. Fee $50 for LLCs and business corporations. The state offers a printable closing checklist and virtual office hours.",
     "src": {
      "label": "RI close your business",
      "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
      "how": "read"
     }
    }
   ]
  }
 ],
 "federal_closing": [
  {
   "t": "Decide to close the right way and write it down",
   "d": "Follow your articles, bylaws or operating agreement. Keep minutes and records of how remaining assets are distributed.",
   "src": {
    "label": "RI Department of State: close your business",
    "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
    "how": "read"
   }
  },
  {
   "t": "Pay final wages and make final federal employment deposits",
   "d": "The IRS says the Trust Fund Recovery Penalty may apply if you do not deposit withheld Social Security and Medicare taxes. Check the 'final return' box on employment tax returns.",
   "src": {
    "label": "IRS: closing a business",
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business",
    "how": "read"
   }
  },
  {
   "t": "File the final federal income tax return for the year you close",
   "d": "Sole proprietor: Schedule C with your Form 1040. Partnership or multi-member LLC taxed as one: Form 1065. Corporation: its final return with the 'final return' box checked, plus Form 966 if you adopt a plan to dissolve or liquidate.",
   "src": {
    "label": "IRS: closing a business",
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business",
    "how": "read"
   }
  },
  {
   "t": "Close state tax and employer accounts and file the dissolution (see your state below)",
   "d": "Closing steps differ by state. Use the state section.",
   "src": {
    "label": "IRS: closing a business",
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business",
    "how": "read"
   }
  },
  {
   "t": "Cancel local and state licenses and permits you no longer need",
   "d": "Examples named by the RI Department of State: sales tax permit, professional licenses, municipal permits. If you do not cancel them you may owe fees.",
   "src": {
    "label": "RI Department of State: close your business",
    "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
    "how": "read"
   }
  },
  {
   "t": "Close your IRS business account / cancel the EIN last",
   "d": "The IRS says it cannot close your business account until you have filed all necessary returns and paid all taxes owed. The RI Department of State describes cancelling an EIN by letter (legal name, EIN, address, reason).",
   "src": {
    "label": "IRS: closing a business",
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business",
    "how": "read"
   }
  },
  {
   "t": "Keep your records",
   "d": "The RI Department of State notes recordkeeping duties often run 3 to 7 years after closing; ask your accountant or attorney about yours.",
   "src": {
    "label": "RI Department of State: close your business",
    "url": "https://www.sos.ri.gov/divisions/business-services/ri-business/close-your-rhode-island-business",
    "how": "read"
   }
  }
 ],
 "scam_warnings": [
  {
   "t": "NH Secretary of State warning (press release quoted by the NH Banking Department, March 3, 2026)",
   "d": "Solicitations 'often resemble official government forms or notices' but are private advertisements; some vendors charge substantially more than the statutory filing fee or direct you to file when no report is due. File directly in NH QuickStart.",
   "src": {
    "label": "NH Banking Department",
    "url": "https://www.banking.nh.gov/news-and-media/new-hampshire-secretary-state-warns-business-community-beware-ongoing-third-party",
    "how": "read"
   }
  },
  {
   "t": "Rhode Island Department of State warning",
   "d": "Mailings can look official and charge far more than the $50 annual report fee. Filing directly is simple, and the office offers free help.",
   "src": {
    "label": "RI Department of State",
    "url": "https://www.ri.gov/press/view/50466",
    "how": "read"
   }
  },
  {
   "t": "FinCEN: 'beneficial ownership report' scam alert",
   "d": "FinCEN says there is no fee to file BOI directly with FinCEN, there is no 'Form 4022' or 'Form 5102', and no government entity called 'US Business Regulations Dept.' It also states that, under the final rule effective August 14, 2026, U.S. companies are exempt from BOI reporting.",
   "src": {
    "label": "FinCEN BOI page (updated Aug 11, 2026)",
    "url": "https://www.fincen.gov/boi",
    "how": "read"
   }
  }
 ]
}