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Maine LLC Annual Report: $85, Due June 1, With a $50 Late Penalty That May Not Be Waived

Every Maine LLC files an annual report with the Secretary of State between January 1 and June 1, at $85 for a domestic company and $150 for a foreign company. The legal deadline is June 1. A report received after June 1 adds a $50 penalty, for $135 in total on a domestic report, and the Secretary of State warns the penalty may not be waived. Continued failure ends in administrative dissolution, and reinstatement costs $150 per ground within six years.

By the LLCForming research teamFees checked Nov 8, 2026

The annual report, in one table

Item	Maine rule
Who files	Each limited liability company and each foreign limited liability company authorized to conduct business in Maine, under Section 1665, subsection 1.
When	Between January 1 and June 1 each year. The first report is due between January 1 and June 1 of the year following the calendar year in which the company was formed or a foreign company delivered its statement of foreign qualification, under Section 1665, subsection 3. The legal filing deadline is June 1, and the Secretary of State does not mail a reminder.
Fee	$85 for a domestic LLC and $150 for a foreign LLC, under Section 1680, subsection 6. An amended annual report on Form MLLC-13A costs the same $85 or $150 under subsection 9.
What it contains	Under Section 1665, subsection 1: the name of the company, the registered agent information required by Title 5, Section 105, subsection 1, the address of the principal office, a brief statement of the character of the business in which the company is actually engaged in Maine, and the name and address of at least one person who is a member, manager or other authorized person. Information must be current as of delivery.
How to file	Online through Annual Reports Online at SOSonline.org, with payment by Visa, MasterCard, Discover, American Express, electronic check or subscriber account, or on a preprinted paper annual report form downloaded from the same service. The online channel is for the annual report; formation itself is paper only.
Late penalty	$50, in addition to the report fee, under Section 1680, subsection 10, so a late domestic report costs $135 in total. The Secretary of State warns the penalty will be assessed, and may not be waived, on reports received after June 1.

The late penalty and the one narrow excuse

Section 1667, subsection 1 confirms the $50 penalty is payable as long as the report is received by the Secretary of State prior to revocation or administrative dissolution. Subsection 3 provides a narrow excusable neglect excuse: the company is excused from the penalty if it establishes the failure was the result of excusable neglect and furnishes a copy of the report within 30 days after it learns the Secretary of State failed to receive the original report. That is the only excuse in the section, and it is narrower than the Secretary of State's plain warning that the penalty may not be waived, so a Maine LLC should treat June 1 as a hard date rather than a date with a grace period.

What happens if you do not file

Under Section 1667, subsection 1, on failure to file the report and pay the fee or penalty, the Secretary of State shall administratively dissolve a domestic LLC and revoke a foreign LLC's authority, using the procedures in Sections 1592 and 1626. The grounds in Section 1591 include nonpayment of fees or penalties, failure to deliver the annual report as required by Section 1665, failure to pay the late filing penalty, failure to maintain a registered agent, failure to notify the Secretary of State of a change of registered agent or agent address or to appoint a replacement after a resignation, and filing false information. Under Section 1592, the Secretary of State serves written notice of the determination, perfected five days after deposit in the mail correctly addressed to the registered agent, and the company is administratively dissolved if, within 60 days after the notice is issued and perfected, it has failed to correct the ground or grounds. A dissolved company continues its existence but may not transact any business in Maine except as necessary to wind up its affairs. Dissolution does not impair the validity of its contracts or acts, another party's right to sue on a contract, or the company's right to defend an action, and does not terminate the registered agent's authority. The company's name remains protected for three years following administrative dissolution.

Reinstatement: $150 per ground, the report ground capped at $600, six years only

Section 1680, subsection 17 prices reinstatement by ground: $150 for failure to file an annual report, to a maximum fee of $600 regardless of the number of delinquent reports or the period of delinquency, $150 for failure to pay the late filing penalty, $150 for failure to appoint or maintain a registered agent, $150 for failure to notify of an agent or agent address change or to appoint a replacement after a resignation, and $150 for filing false information. The $600 maximum is stated only for the annual report ground. The delinquent report fees, $85 or $150 each, and the $50 late penalties are payable in addition, because Section 1593 requires the application to state that the ground or grounds did not exist or have been eliminated, and to state the name of the company and the effective date of dissolution and that the name satisfies Section 1508. Under Section 1593, subsection 1, application must be made within six years after the effective date of administrative dissolution. On approval, the Secretary of State cancels the administrative dissolution, and under subsection 3 reinstatement relates back to and takes effect as of the effective date of dissolution, so the company resumes business as if the dissolution had not occurred. If the company is not reinstated within six years, the Secretary of State cancels its certificate of formation effective on the sixth anniversary under Section 1593, subsection 4. Revival under Section 1604, at $150 on Form MLLC-REVIVE, is a different, purpose limited mechanism for a company whose certificate has already been cancelled, and is not the reinstatement route.

The excuse and resumption filings, and the standing agent duty

Two adjacent filings complete the recurring picture. A company that has ceased to transact business and is not indebted to the State for reports, fees or penalties may file a certificate of excuse from annual reports, Form MLLC-14, for $40 under Sections 1665, subsection 5 and 1680, subsection 7, and while excused its name is protected for five years. Resumption on Form MLLC-14A costs $100, and after resumption annual reports are required beginning with the next reporting deadline. The other standing duty is the registered agent under Section 1661 and Title 5, Section 105. Keep one in place continuously, and file Form CLKRA-3 for $35 to appoint or change one, because failure to maintain an agent, and failure to notify of a change or appoint a replacement after a resignation, are independent dissolution grounds.

Closing a Maine LLC on purpose is a $75 Certificate of Cancellation

Ending the LLC deliberately ends with a Certificate of Cancellation, Form MLLC-11C, for $75 under Section 1680, subsection 12, delivered upon dissolution and the completion of winding up under Section 1533, subsection 2. Dissolution begins with an event in Section 1595, subsection 1, including an event the limited liability company agreement states causes dissolution or the consent of all the members, which is the statutory default, not a majority. The certificate states the name of the company, the date of filing of its certificate of formation, a statement that the company is dissolved and the date of dissolution if known, any future effective date or time certain, and any other information the filer determines necessary. In winding up under Sections 1597 and 1598, assets are applied under Section 1601 first to creditors, including members who are creditors to the extent permitted by law, and then any surplus is distributed for unreturned contributions and thereafter under the statute's distribution rule. A dissolved company may dispose of known claims by written notice under Section 1599 stating a deadline not fewer than 120 days from the effective date of the notice. No tax clearance certificate and no Maine Revenue Services sign off appears in the five required contents in Section 1533, subsection 2, and Section 1680 lists no clearance filing or fee. Our dissolution guide covers the wind up order.