Maine LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in Maine

Every Maine LLC files an Annual Report with the Secretary of State's Division of Corporations, UCC and Commissions. Unlike states that tie the deadline to the formation date, Maine uses one statewide window: reports are accepted from January 1 and are due by June 1. The first report is not due in the year of formation but in the following calendar year. The fee is $85 for a Maine LLC and $150 for a foreign LLC. Missing June 1 adds a flat $50 penalty, and leaving the report unfiled can lead to administrative dissolution after a 60-day notice period. The report identifies at least one member, manager or authorized person, the principal office, and a short description of the business conducted in Maine. Filing is tied to the LLC's charter number, which is the identifier the online system and the paper form both use. Maine does not charge a separate state franchise tax with the report.

First report: The first report is due between January 1 and June 1 of the calendar year after the year the LLC was formed, so an LLC formed in 2026 first files in the January 1 to June 1, 2027 window.

When your Annual Report is due: worked examples

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

If you miss the deadline

• A $50 late filing penalty is added to the $85 annual report fee for any report not delivered by its due date (31 M.R.S. 1680(10)). The penalty can be excused for excusable neglect if a copy of the report is delivered within 30 days after the LLC learns the original was never received (31 M.R.S. 1667(3)).
• Failing to file the report or pay the late penalty is a ground for administrative dissolution. The Secretary of State mails a notice, and if the LLC does not cure within 60 days after notice is perfected, it is administratively dissolved and may only wind up its affairs.
• Fixing a dissolved or forfeited LLC is covered in our Maine LLC reinstatement guide.

How to file the Maine Annual Report

• File online through the Secretary of State's Annual Reports Online service using the LLC's charter number, paying by credit card or subscriber account; or generate a preprinted paper form from the charter number and mail it with a check to the Division of Corporations, UCC and Commissions in Augusta.
• What becomes public: The report lists the principal office address, registered agent information, a short statement of the business actually conducted in Maine, and the name and address of at least one member, manager or other authorized person. It becomes part of the public record.
• Official filing page: file with the state

What Maine charges over five years

Counts only the formation fee and the Annual Report fee. Registered agent service, if you use one, typically adds $100 to $300 a year.

Maine compared with nearby states

Mistakes Maine owners make

• Assuming the first report is due in the formation year, when Maine's first window opens January 1 of the following calendar year.
• Waiting until after June 1 and then being surprised by the $50 late penalty on top of the $85 fee.
• Not having the charter number on hand, which both the online system and the preprinted paper form require.
• Ignoring the dissolution notice, since the LLC has only 60 days after notice to cure before it is administratively dissolved.