Iowa LLC Biennial Report: Due Date, Fee and What Happens If You Miss It

How the Biennial Report works in Iowa

Iowa LLCs file a Biennial Report with the Secretary of State, and the schedule is set by the calendar rather than the formation date. Every report is due between January 1 and April 1 of an odd-numbered year. The first one is due in the first odd year after the year of formation, which creates odd results: an LLC formed in December 2026 files by April 1, 2027, only a few months later, while one formed in January 2027 waits until 2029. The fee is $30 online through Fast Track Filing and $45 on paper. The report is short. It confirms the registered agent, the agent's street address, and the principal office address, and Iowa does not ask for members or managers, so ownership stays off this filing. There is no late fee, but an LLC that misses April 1 is marked delinquent, and after 60 days the Secretary of State can begin dissolution.

First report: The first Biennial Report is due between January 1 and April 1 of the first odd-numbered year after the calendar year the LLC was formed (an LLC formed any time in 2026 files by April 1, 2027; one formed in 2027 files by April 1, 2029).

When your Biennial Report is due: worked examples

Next statewide deadline after October 30, 2026: April 1, 2027. If a deadline falls on a weekend or holiday, check whether Iowa moves it to the next business day.

If you miss the deadline

• No separate late fee; the LLC is marked delinquent after April 1, and a report more than 60 days late is grounds for administrative dissolution.
• If the report is not delivered within 60 days after April 1, the Secretary of State may serve written notice; if the LLC does not cure within 60 days after service, it is administratively dissolved (Iowa Code 489.708 and 489.709).
• Fixing a dissolved or forfeited LLC is covered in our Iowa LLC reinstatement guide.

How to file the Iowa Biennial Report

• File online through the Secretary of State's Fast Track Filing system using the LLC's business number; confirm the registered agent, agent street address, and principal office address.
• What becomes public: The report discloses only the LLC name, registered agent and agent street address, and principal office street address; Iowa does not require members or managers to be listed.
• Filed or paid alongside it: Iowa has no franchise tax or annual LLC tax due with the report; income tax obligations run through the Iowa Department of Revenue based on the LLC's federal tax classification.
• Official filing page: file with the state

What Iowa charges over five years

Counts only the formation fee and the Biennial Report fee. Iowa has no franchise tax or annual LLC tax due with the report; income tax obligations run through the Iowa Department of Revenue based on the LLC's federal tax classification. Registered agent service, if you use one, typically adds $100 to $300 a year.

Iowa compared with nearby states

Mistakes Iowa owners make

• Waiting a full two years after formation, when Iowa's first report is due in the first odd-numbered year after formation, which can be only months away.
• Filing in an even-numbered year, when Iowa only accepts LLC Biennial Reports in odd-numbered years.
• Paying $45 on paper instead of $30 through Fast Track Filing.
• Assuming no late fee means no risk, when the LLC becomes delinquent on April 2 and can be dissolved after the 60-day notice period.