Annual Registrations (also called Annual Reports) are due annually in a company's state of formation as well as in the states where the company is "authorized to transact business."
In order to remain active and in compliance, it is important for you to file an Annual Registration in the company's state of formation and in all other states where the company is transacting business. The filings are the responsibility of every company in each state where it is incorporated or organized or has qualified to transact business.
For Georgia, the filing period for the Annual Registration is between January 1 and April 1 of each year. You can file the Georgia Annual Registration online using the "Online Services" option at the Georgia Secretary of State's website. Georgia fees may be paid with a credit card.
For Delaware, the filing period for a Corporation Annual Report and Franchise Tax is between January 1 and March 1 of each year. You are required in Delaware to file the Annual Report online via their website. Limited liability companies, limited partnerships and general partnerships are not required to file Annual Reports but are required to pay an annual tax. The filing period for the annual tax is between January 1 and June 1 of each year. The tax can also be paid online. Delaware fees may be paid with a credit card or an electronic debit account set up with the Delaware Secretary of State. If the franchise taxes are over $5,000, the required method of payment is through a debit account.
For other states (if your company is incorporated, organized or "authorized to transact business" in a state outside of Georgia or Delaware), the filing deadlines and instructions can usually be found at the Secretary of State's website for that state.
Additionally, corporations should have annual shareholder and director meetings or written consents each year.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
