Maine Annual Report: Due June 1, $85 for LLCs and Corporations, $50 Late Penalty and $150 to $600 Reinstatement
Maine Annual Report: Due June 1, $85 for LLCs and Corporations, $50 Late Penalty and $150 to $600 Reinstatement
Every Maine LLC and business corporation must file an annual report with the Secretary of State each year. The report is due June 1, and the fee is $85. For an LLC, it is the only recurring state filing charge, because Maine has no LLC franchise tax and no separate LLC annual tax. Miss the deadline and a $50 late penalty is added to the fee. If the entity stays out of compliance long enough, it can be administratively dissolved, and getting back into good standing costs $150 to $600 in reinstatement fees.
This guide covers who files, what the annual report costs, how to file it, what the late penalty and reinstatement look like, and what to do if you are already behind. It is written for owners who want exact figures and dates.
Informational content, not legal or tax advice. This guide summarizes Maine annual report requirements as published by the Maine Secretary of State. It is not legal, tax, or accounting advice. If your entity has missed several years, has complicated ownership, or is considering dissolution, talk with a Maine attorney or a CPA before you act.
Who Has to File a Maine Annual Report
The annual report requirement applies to LLCs and corporations. Sole proprietors and general partnerships do not file an annual report with the Secretary of State. If you operate under a trade name, that is a separate filing, covered in the section below.
Foreign entities, meaning LLCs and corporations formed in another state that are registered to do business in Maine, also file annual reports. Their fee is higher than the domestic fee. Nonprofit corporations pay a lower fee. The table below lists the current amounts.
| Entity type | Annual report fee |
|---|---|
| Domestic LLC | $85 |
| Domestic business corporation | $85 |
| Foreign LLC | $150 |
| Foreign corporation | $150 |
| Domestic and foreign nonprofit corporation | $35 |
The forms are Annual Report (Form MLLC-13) for LLCs and Annual Report (Form MBCA-13) for corporations. Confirm the form and fee for your entity type on the Secretary of State website before you file, since the agency is the final authority on current requirements.
The Maine Annual Report Due Date
The annual report is due June 1 every year. The filing window opens January 1. Your first report is due in the calendar year after formation, between January 1 and June 1. For example, an LLC formed in 2026 files its first annual report between January 1 and June 1, 2027. After that, the same June 1 deadline applies every year.
Because the deadline is a fixed calendar date, not an anniversary of your formation date, a company formed in October 2026 does not owe a report in 2026. Its first report is due during the 2027 window.
If you are reading this after June 1, 2026 and have not filed the report that was due that day, it is already late. The late penalty and reinstatement rules described below apply now. Filing as soon as possible keeps the total cost as low as the rules allow.
How to File the Annual Report
Annual reports are filed online through Annual Report Online on InforME, the Maine Secretary of State's portal: Annual Report Online (InforME). Online filing applies to annual reports only. Formation documents such as the Certificate of Formation (Form MLLC-6) and the Articles of Incorporation (Form MBCA-6) cannot be filed online. Those forms are fillable PDFs that must be printed and mailed or delivered with payment.
To file an annual report without delays, follow these steps:
- Confirm your entity's exact legal name and status in the Secretary of State business search. If the name or status does not match your records, fix that before you file.
- Confirm your registered agent is current. Every Maine LLC and corporation must appoint and continuously maintain a registered agent. A commercial agent is listed with the Secretary of State by its CRA public number. A noncommercial agent must have a physical street address in Maine, not a P.O. Box. Changes are filed on Form CLKRA-3 for $35.
- Open the current year's annual report on InforME and review the entity information it shows.
- Pay the fee that matches your entity type: $85 for a domestic LLC or business corporation, $150 for a foreign LLC or corporation, or $35 for a nonprofit corporation.
- Save the confirmation and keep a copy with your company records.
The $50 Late Penalty
A report filed after June 1 carries a $50 late penalty on top of the annual report fee. The penalty is added to the fee. It does not replace it. For a domestic LLC or business corporation, a late report costs $135 in total: the $85 fee plus the $50 penalty. For a nonprofit corporation, the late penalty is $25 on top of the $35 fee.
The penalty applies even if the report is only a few days late. The Secretary of State states that the penalty may not be waived. Maine law does provide one narrow route to relief, described later in this guide.
What Happens If You Do Not File
Missing June 1 does not automatically dissolve your company on June 2. Maine uses an administrative dissolution process based on a notice procedure. The entity is not dissolved on the day the report is late, and the process takes time.
A late report still counts if the Secretary of State receives it before the entity is administratively dissolved (31 MRSA 1667(1)). That is the key window. Once administrative dissolution occurs, the cost and paperwork to restore the entity rise sharply, so the cheapest time to file is as soon as you realize the report is late.
Reinstatement Fees
If an LLC or corporation has been administratively dissolved for failure to file, it must be reinstated before it is back in good standing. Reinstatement fees depend on the entity type and the reason for the status change. The main amounts are below.
| Situation | Fee | Notes |
|---|---|---|
| Reinstatement for failure to file (LLC or business corporation) | $150 | Capped at $600, however many reports are delinquent |
| Reinstatement for failure to file (nonprofit corporation) | $25 per delinquent report | Up to $150 total |
| Revival | $150 | Confirm with the Secretary of State whether it applies |
| Excuse | $40 | Confirm eligibility with the Secretary of State |
| Resumption | $100 | Confirm eligibility with the Secretary of State |
The $600 cap is the number that matters most for a company that has fallen far behind. Once the cap is reached, additional delinquent years do not increase the reinstatement fee. Confirm the full list of charges for your specific history with the Secretary of State before you submit payment, because back annual report fees and penalties may also be part of the total.
The Excusable Neglect Exception
The Secretary of State says the late penalty cannot be waived. Maine law does allow relief for excusable neglect, but the entity must be able to prove it. Under 31 MRSA 1667(3), a copy must be furnished within 30 days for the relief to be considered.
Whether a given situation qualifies as excusable neglect is a legal question. Confirm the exact steps and documentation with the Secretary of State before relying on this exception, and talk with an attorney if the amount at stake is significant. Do not treat this exception as a standard way to avoid the penalty.
Sole Proprietors, Partnerships, and Assumed Names
Sole proprietors and general partnerships do not file a Secretary of State annual report. They do have a separate filing if they do business under an assumed name. They file a sworn assumed-name certificate with the clerk of the city or town where the business is carried on, under 31 MRSA 1. Municipal certificate fees are set by each city or town, so confirm the amount with your municipal clerk.
LLCs and corporations that use a trade name file a Statement of Intention to do Business under an Assumed Name (Form ASUM-5) with the Secretary of State. The fee is $125. The annual report and the assumed-name filing are separate obligations, and filing one does not satisfy the other.
Annual Report Versus Licensing
The annual report is a state filing for an entity. It is not a business license. Maine has no general statewide business license, and general town licenses are not issued either. Most local permission for a business comes from the city or town office, and many specific activities require a state permit or license from a board or agency. If you are unsure what your business needs, the free Business Answers licensing assistant at maine.gov/businessanswers can help identify requirements.
Annual Report Checklist
- Put June 1 on your calendar every year, and set a reminder several weeks ahead.
- Remember that the first report is due in the calendar year after formation, during the January 1 to June 1 window.
- Budget $85 for a domestic LLC or business corporation, $150 for a foreign LLC or corporation, or $35 for a nonprofit.
- If you file late, budget an additional $50 for an LLC or business corporation, or $25 for a nonprofit.
- Keep your registered agent appointment current. Changes cost $35 on Form CLKRA-3.
- File before the entity is administratively dissolved to avoid reinstatement fees.
- Save your confirmation and keep copies of all filings with your company records.
Where to Get Help
The Maine Secretary of State's Bureau of Corporations, Elections and Commissions, Division of Corporations, UCC and Commissions, is the authority on annual reports, reinstatement, and status questions. Its corporations and commissions page is at maine.gov/sos/corporations-commissions. Use the business search to confirm your current status before you pay any fee.
For planning and recordkeeping questions, the Maine Small Business Development Centers at mainesbdc.org offer business advising. For tax questions about income reporting for an LLC, which is taxed by default as a pass-through, check with Maine Revenue Services at maine.gov/revenue or a CPA.
Complex situations call for a qualified professional. If your entity is multiple years behind, has been administratively dissolved, or has questions about excusable neglect, consult a Maine attorney or CPA before filing. A professional review usually costs less than an avoidable mistake in a dissolution or reinstatement.