Colorado LLC Annual Report Deadlines (2026)
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Your next deadlines
Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.
Estimate late fees and consequences
Estimated exposure
Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.
Periodic Report
Colorado LLCs file a Periodic Report each year with the Secretary of State to keep the state's record of the LLC's principal office address and registered agent current. The Periodic Report Month appears on the entity's Summary page in the SOS business search. The report is filed online through the Colorado Secretary of State's business filing system; paper filings are not accepted.
Deadline: Due by the last day of the second month following the LLC's Periodic Report Month (the anniversary month of formation). The Periodic Report may be filed within a five-month window: two months before the Periodic Report Month, during the Periodic Report Month, or in the two months after — without penalty..
Fee: $25.
Where to file: www.coloradosos.gov
Other state tax obligations
Colorado does not impose a franchise tax on LLCs. By default, an LLC is treated as a pass-through entity and its income is reported on the members' Colorado individual returns; an LLC that elects to be taxed as a C corporation for federal purposes is similarly classified for Colorado income tax and pays the Colorado corporate income tax (4.4% beginning with tax year 2022). The LLC itself owes no separate Colorado entity-level tax solely for existing in the state.
What happens if you miss it
| Days late | Status | Fee | Consequence |
|---|---|---|---|
| 1+ days | Late | $50 | If the Periodic Report is not filed by the due date (the last day of the second month after the Periodic Report Month), the entity's status with the Secretary of State changes to Noncompliant and a late fee is assessed at the time of the late filing. |
| 60+ days | Late | — | An entity that remains Noncompliant for 60 days has its status changed to Delinquent. A Delinquent entity loses its good standing and cannot transact business in Colorado until reinstated by filing a Statement Curing Delinquency with the Secretary of State. |
Frequently asked questions
What is the Colorado Periodic Report?
It is the annual filing every Colorado LLC must submit to the Secretary of State to keep the state's record of the LLC's principal office address and registered agent current. It plays the same role as an 'annual report' in other states.
When is the Colorado Periodic Report due?
The Periodic Report is due by the last day of the second month following the LLC's Periodic Report Month, which is tied to the entity's formation anniversary. You may file it any time within a five-month window — two months before the Periodic Report Month, during that month, or in the two months after — without penalty.
How much does it cost to file the Periodic Report?
The Periodic Report filing fee is $25, paid online to the Colorado Secretary of State.
Does Colorado have a franchise tax for LLCs?
No. Colorado does not impose a franchise tax on LLCs. A default-classified LLC is taxed as a pass-through entity, and its members report their share of income on their Colorado individual returns. An LLC that elects to be taxed as a C corporation pays the Colorado corporate income tax (4.4% beginning with tax year 2022).
What happens if I miss the Colorado Periodic Report deadline?
If the report is not filed by the due date, the LLC's status with the Secretary of State changes to Noncompliant and a late fee is assessed at the time the late report is filed. If the report is still unfiled 60 days after the entity becomes Noncompliant, the status changes to Delinquent.
How do I cure a Delinquent Colorado LLC?
File a Statement Curing Delinquency with the Colorado Secretary of State. The filing is submitted online and brings the entity back into Good Standing once accepted.
Where do I file my Colorado Periodic Report?
Online through the Colorado Secretary of State's business filing system at coloradosos.gov. Colorado does not accept paper Periodic Reports — all filings must be submitted electronically.
Sources
- Colorado Secretary of State — Business FAQs: Periodic Reports · retrieved May 10, 2026
- Colorado Secretary of State — Business FAQs: Delinquency · retrieved May 10, 2026
- Colorado Secretary of State — Business Organizations Fee Schedule · retrieved May 10, 2026
- Colorado Department of Revenue — Business Income Tax: Organizational Structure · retrieved May 10, 2026
- Colorado Department of Revenue — Corporate Income Tax Guide · retrieved May 10, 2026
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