Colorado Periodic Report — Due Dates, Filing & Penalties

Every Colorado LLC must file a Periodic Report annually to remain in good standing with the Colorado Secretary of State. The fee is $25 and it's due during your anniversary month each year. Missing this filing is the #1 reason Colorado LLCs get administratively dissolved. See our full compliance guide for all post-formation requirements, or our formation guide if you're just getting started.

Key Facts

Understanding Your Filing Window

Colorado's Periodic Report system works on a rolling anniversary basis, not a calendar year:

• If your LLC was formed in March: Your Periodic Report is due annually starting in March
• Filing window: You can file starting in your anniversary month through the end of the 2nd month after (e.g., formed in March = must file by end of May)
• Grace period: No separate grace period — the 2-month window IS the grace
• Late fee kicks in: If you file in months 6 or 7 after your anniversary month, a $50 late fee applies
• Dissolution: After month 7, the SOS begins administrative dissolution under the Colorado LLC Act

Example: LLC formed April 15, 2024

• Anniversary month: April (each year)
• Must file by: June 30 (end of 2nd month after April)
• Late fee period: October-November ($50 additional)
• Dissolution risk: After November

What the Periodic Report Contains

The Periodic Report is NOT a financial report — you don't disclose revenue, profit, or tax information. It simply confirms your LLC's current details:

• LLC name (cannot be changed through the report — requires an amendment)
• Principal office address (update if changed)
• Registered agent name and address (update if changed)
• At least one person who is a member (member-managed) or manager (manager-managed)
• Entity email address

Think of it as the state verifying "you still exist, here's where to find you."

How to File Online

1. Log into sos.colorado.gov (same account you used for formation)
2. Navigate to your LLC in "My Filings" or search by entity name/ID
3. Select "File Periodic Report"
4. Review pre-filled information — update anything that's changed
5. Confirm at least one member/manager name and address
6. Pay $25 via credit card or electronic check
7. Receive confirmation email

Time required: 5-10 minutes if nothing has changed.

The 2024 Fee Increase

Effective July 1, 2024, Colorado increased the Periodic Report fee from $10 to $25. The late penalty was also updated to $50. These changes were part of a broader fee adjustment by the Secretary of State's office.

Even at $25, Colorado's annual report fee remains among the lowest in the nation (Delaware: $300, Nevada: $350, Wyoming: $60).

What Happens If You Miss It

Months 1-5 past due: No report filed, but no additional penalty yet beyond missing the filing window. File immediately — still at the $25 rate.

Months 6-7 past due: $50 late fee applies in addition to the $25 filing fee. Total: $75.

After month 7: The Colorado Secretary of State begins administrative dissolution proceedings under the Colorado LLC Act. You'll receive a notice at your registered agent address giving you a cure period. If you don't cure (file the report), your LLC is dissolved.

After dissolution: You can reinstate by filing all delinquent reports plus fees, but dissolution means your LLC temporarily ceases to exist as a legal entity — contracts may be affected, your liability shield may be compromised, and your business name becomes available for others to register.

Tips for Never Missing Your Periodic Report

1. Set a recurring calendar reminder — For your anniversary month, one month before
2. Use your registered agent's reminders — Most professional services (including ours) send compliance alerts
3. File early in your window — Don't wait until the end of month 2; file as soon as the window opens
4. Keep your SOS account email current — The Secretary of State sends reminders to your account email
5. Note the anniversary month on your operating agreement — Easy reference for all members

FAQ

When is my first Periodic Report due?

Your first Periodic Report is due in the anniversary month of your formation, in the calendar year following formation. For example: formed June 2025, first report due June 2026. You have until the end of August 2026 to file without penalty.

Can I file early?

Yes. You can file your Periodic Report as early as the first day of your anniversary month. You cannot file for a future year's report early — only the current year's.

What if my information hasn't changed since last year?

You still must file. The Periodic Report confirms current information — even if nothing changed. There is no exemption for unchanged information.

Is the $25 fee tax-deductible?

Yes. The Periodic Report fee is an ordinary and necessary business expense deductible on your federal return.

Can someone else file my Periodic Report for me?

Yes. Any person with access to your sos.colorado.gov account can file the report. Formation services and registered agent services often file on behalf of clients (we offer this as part of our registered agent service).

What's the difference between "Periodic Report" and "Annual Report"?

Colorado specifically calls it a "Periodic Report." Other states call their equivalent filing an "Annual Report," "Statement of Information," or "Annual List." They all serve the same purpose — confirming current entity information with the state. When you see "Colorado Annual Report" referenced elsewhere, they mean the Periodic Report.