This is probably the least interesting item AARA will send you this year, and it may be the one that matters most. Pennsylvania quietly replaced its old once-a-decade report with an annual one, and plenty of owners who have run a store for fifteen years have never filed anything like it. For LLCs, which is how most member stores are organized, the 2026 window closes on September 30.
What Is Due, and What It Costs
The filing fee is $7 for for-profit entities and nothing for nonprofits. The report asks for no financial information at all. You provide the business name, jurisdiction of formation, registered office address, the names of governors or managers, principal officers, and your entity number. Filing online at file.dos.pa.gov processes immediately. For most single-store owners this is a ten-minute job.
2026 Filing Windows by Entity Type
| Deadline | Who Files |
|---|---|
| June 30, 2026 | Business and nonprofit corporations, domestic and foreign. This window has already closed. |
| September 30, 2026 | Limited liability companies, domestic and foreign. |
| December 31, 2026 | Limited partnerships, LLPs, business trusts, professional associations. |
The Part Worth Knowing
Pennsylvania built in a transition period, and 2026 is the end of it. In the Department of State’s own words:
Beginning with Annual Reports due in 2027, associations that fail to file annual reports in the 2027 calendar year will be subject to administrative dissolution/termination/cancellation six months after the due date of the Annual Report.
Miss the deadline this year and you are simply behind. Miss it next year and the state can cancel your registration.
Why Administrative Dissolution Is Worse Than It Sounds
Losing your registration is not just a paperwork problem. Your business name stops being protected, and another business can claim it. In practice, an entity in bad standing can complicate a liquor license transfer, a lease renewal, a bank loan, or the sale of the store. Those are exactly the moments when someone finally pulls your record and reads it closely.
If your corporation missed the June 30 window this year, file late anyway. Getting current now is what keeps you clear of the 2027 rules.
What It Means for AARA Members
- Check how your store is organized. Whether you are an LLC, a corporation, or a partnership determines your deadline. If you are not sure, your entity type is on your formation paperwork and is searchable on the Department of State business site.
- Multiple locations mean multiple filings. Each registered entity files its own report. An owner with three stores under three LLCs owes three reports and $21.
- Confirm your registered office address is current. That address is where the state sends notice. If it is an old accountant or a location you closed, you will not see the warning that matters in 2027.
Verify This Yourself
Deadlines by entity type, the fee, and the 2027 dissolution schedule all come from the Pennsylvania Department of State: Annual Reports. File through the state portal at file.dos.pa.gov. The requirement itself was created by Act 122 of 2022, signed November 3, 2022.
This is a compliance brief for AARA members, current as of July 20, 2026. It is not legal or tax advice, so confirm your entity type and standing with your attorney, your accountant, or the Department of State.