State fees checked against official state sources, with dates. Corrections log

Wisconsin LLC Annual Report: $25, Due by the End of Your Anniversary Quarter

Every Wisconsin LLC files an annual report, Form 5, with the Department of Financial Institutions: $25 online or $40 on paper, due during the calendar quarter in which the anniversary of the articles' effective date falls. Miss it by a full year and the administrative dissolution clock starts.

The annual report, in one table

ItemWisconsin rule
FormAnnual Report, Form 5, filed through the Department of Financial Institutions' Business Entity File Online system
Who filesEvery domestic LLC, every year, under Wis. Stat. 183.0212. Registered foreign LLCs file too, on a different fee and deadline below.
Fee, domestic$25 filed online, $40 on paper
What it reportsThe company name, the name, street address, and email address of the registered agent in Wisconsin, and the other information section 183.0212(1) requires
First reportDue in the year after the calendar year in which the articles became effective, not in the formation year itself
Late feeNone. The Department states there are no late fees or penalties. The cost of catching up is the back reports themselves, $25 for each missed year.

Note what the report is: a records filing that keeps your agent and company information current on the public file. It asks for no revenue and no tax figures, and it doubles as a way to update your registered agent, because a change noted on the annual report is one of the accepted ways to make that change.

The deadline runs on quarters, not on your anniversary date

Section 183.0212(3)(a) sets the due basis in words most founders misread on first pass: the report is due in each following year during the calendar year quarter in which the anniversary date of the articles' effective date occurs. The Department's own FAQ converts that into four quarter end deadlines:

Articles became effectiveReport due by
January 1 to March 31March 31
April 1 to June 30June 30
July 1 to September 30September 30
October 1 to December 31December 31

Practical effect: an LLC formed in mid-May does not owe its report on its May anniversary. It owes the report by June 30 of the following year, and by June 30 every year after. Set the reminder for the start of your quarter, not for the quarter end, so a missed filing is discovered while there is still time in the window.

If you miss it: delinquency first, dissolution after a year

An entity that fails to file goes delinquent, which the Department defines simply: not current with annual report filings. Delinquent status is cured by filing a current annual report and paying the back annual report fees. There is no separate late fee or penalty on top of those back amounts. The serious consequence takes longer to arrive, by design. Under section 183.0708(1), the grounds for administrative dissolution are fees or penalties unpaid within one year after they were due, an annual report not on file within one year after it was due, being without a registered agent for at least one year, or failing within one year to notify the Department of an agent or office change, resignation, or discontinuance. When a ground exists, the Department gives written notice to the registered agent, and the company has 60 days from that notice to correct each ground or show it does not exist. Only after that cure period passes without a correction may the Department administratively dissolve the LLC and record the grounds and the effective date. If the mailed notice is undeliverable, the Department re-notices the principal office and then posts the notice on its website. A dissolved company continues in existence only to wind up and liquidate or to seek reinstatement, and its exclusive right to its name ends on dissolution.

Reinstatement: pay what is owed, with no flat price to quote

An administratively dissolved Wisconsin LLC may apply to the Department for reinstatement under section 183.0709, stating its name and the effective date of the dissolution, that each ground did not exist or has been cured, and that its name satisfies section 183.0112. The Department shall reinstate the company if the application is complete and correct and all fees and penalties owed under chapter 183 have been paid. Read that cost rule carefully, because it is the whole rule: reinstatement means filing what is owed and paying all back fees and penalties, which in the usual missed report case is $25 per missed report year. The Department publishes no flat reinstatement price, and section 183.0122's fee list contains no reinstatement line, so any page quoting you a single Wisconsin reinstatement fee is inventing it. The statute as reviewed states no deadline for applying. The Department instructs already dissolved entities to email [email protected] with the entity name and ID to receive reinstatement forms. Reinstatement relates back to the dissolution date, so the company resumes as if the administrative dissolution had never occurred, and a denial may be appealed to circuit court within 30 days.

Foreign LLCs registered in Wisconsin: $65, due March 31

A foreign LLC registered in Wisconsin files the same annual report on a different schedule and price: $65 filed online or $80 on paper, due during the first calendar quarter of each year following the registration year, which means by March 31. The Department warns that foreign entities that fail to file an annual report within four months of the March 31 due date are subject to having their certificate of authority or registration revoked or terminated. Revocation is the foreign track in Wisconsin. Administrative dissolution is the domestic one, and the two should not be confused when you read a notice.

Closing a Wisconsin LLC on purpose

Ending the LLC deliberately is a Department filing, not a lapse and not a tax filing. File the Statement of Dissolution or Termination, Form 510, for $20 online or $35 on paper, plus an additional $25 for each delinquent annual report year owed. The Department stresses the point founders get wrong: filing a final tax document with the Wisconsin Department of Revenue or the IRS telling them you are dissolved does not dissolve the entity at the Department of Financial Institutions. The only way to dissolve an entity there is the dissolution filing. No Department of Revenue tax clearance certificate is a stated precondition to Form 510 on the Department's requirements list, although LLC tax accounts with the Department of Revenue still need to be closed out separately. A foreign LLC withdraws its Wisconsin registration on Form 524 for $40. Our dissolution guide covers winding down before you file.

Sources, checked Nov 8, 2026

Wisconsin Department of Financial Institutions: Corporation Fees fee schedule (Form 502 at $130 online and $170 on paper, annual report at $25 online and $40 on paper, foreign annual report at $65 online and $80 on paper, Form 521 at $100, Form 510 at $20 online and $35 on paper, Form 13 at $10 online and $25 on paper, expedited tiers at $100, $250, and $500), Business Entity File Online, Form 502 and Form 502SE filing directions, the Administrative Dissolutions page, the Business Entity FAQ, and the Trademark General Information and Fees pages ($15 tradename registration, 10 years), all at dfi.wi.gov. Wisconsin Statutes chapter 183, sections 183.0105, 183.0112, 183.0113, 183.0115, 183.0122, 183.0201, 183.0207, 183.0212, 183.0708, 183.0709, 183.0902, and 183.0903 at docs.legis.wisconsin.gov. Wisconsin Department of Revenue: Partnerships common questions (Form 3, Forms 4, 5S, and 6 for corporation treated LLCs, section 71.21(6)(a) election), Publication 400 on the economic development surcharge, and corporation franchise tax general information (7.9 percent rate) at revenue.wi.gov.

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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.