Illinois LLC Annual Report: $75, Due Before Your Anniversary Month
Illinois runs the clearest deadline system in this guide: the report is due before your anniversary month, the penalty is $100 at 60 days, and dissolution lands at 120 days. Here are the exact rules from the Secretary of State.
The report, in one table
| Item | Illinois rule |
|---|---|
| Form | LLC Annual Report, Form LLC 50.1 |
| Fee | $75. Expedited handling adds $50 on paper filings; online reports process in real time with no expedite fee |
| Due | Before the first day of the anniversary month, every year |
| Reminder | A pre-filled report is mailed to your registered agent about 45 days before the due date |
| Penalty | $100 if not filed within 60 days of the due date, plus $100 for each additional year of delinquency |
| Endpoint | Administrative dissolution if the default is still uncorrected 120 days after the Secretary of State's notice of delinquency |
Worked example, because the due rule confuses everyone
Say your LLC was organized on September 15, 2026. Your anniversary month is September. The annual report is due before September 1, 2027, and before September 1 every year after that. Around mid-July 2027, the state mails the pre-filled form to your registered agent. Miss September 1 and you are delinquent. Still unfiled 60 days later and the $100 penalty attaches, with $100 more for each further year you stay delinquent. If the default is still uncorrected 120 days after the state's notice of delinquency, the state dissolves the company. Every date in that chain is stated in the Secretary of State's own organizing guide and the LLC Act.
The other Illinois recurring item: replacement tax
Separately from the Secretary of State report, most Illinois LLCs file a state tax return driven by their federal classification, and partnership and S corporation classified LLCs pay the 1.5% Personal Property Replacement Tax on net Illinois income (Forms IL-1065 and IL-1120-ST). That filing runs on the tax calendar, not your anniversary month. The classification table is on the Illinois cost page.
Staying out of penalty status
- Your agent is your early warning system. Illinois mails the pre-filled report to the registered agent. If that address is stale, your reminder never arrives, and the deadlines do not move.
- File online. Most Illinois LLC annual reports can be filed on the Department of Business Services website, which removes mail time from the equation.
- Put the date on the formation calendar, not the anniversary. The report is due before the anniversary month starts, roughly a month earlier than intuition says.
Already dissolved? Reinstatement
An Illinois LLC dissolved for missed reports can usually come back. File the Application for Reinstatement Following Administrative Dissolution (Form LLC 35.40), which costs $200, together with every missing annual report and every fee and penalty owed. The state caps the look-back at six years of reports. Reinstatement restores the LLC as if the dissolution had not happened, which is exactly why it is worth doing quickly: while you are dissolved, the name is unprotected and the liability shield is down. Our dissolution guide covers the voluntary version of closing, done on purpose and in the right order.
Sources, checked Nov 8, 2026
Illinois Secretary of State, Department of Business Services: LLC fee schedule and publications (Forms LLC 5.5, 5.5(S), 45.5, 50.1), online filing instructions, and the LLC organizing guide (Publication C 334), all at ilsos.gov. Illinois Department of Revenue, Personal Property Replacement Tax pages and LLC filing Q&A at tax.illinois.gov.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.