Annual Reports are due May 15 of each year.
Accounting Year Begin Date: Enter the day after the end date on the previous franchise tax report. For entities that became subject to the tax during the prior calendar year, enter the date the entity became subject to the tax.
Accounting Year End Date: Enter the last accounting period end date for federal income tax purposes in the year before the year the report is originally due.
Entities that became subject to the tax during the prior calendar year and have a federal accounting year end date that is prior to the date the entity became subject to the tax will use the day they became subject to the franchise tax as the accounting year end date on the first annual report. This results in a zero report.
Information Reports: Corporations, LLCs, Limited Partnerships, Professional Associations and financial institutions must file the Public Information Report (PIR). All other entity types must file the Ownership Information Report (OIR).
Note: For reports due prior to 2016, Limited Partnerships and Professional Associations were required to file the Ownership Information Report.
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