Maine: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Maine. Facts last verified against the official pages linked below.
Find my exact due date File on the official Maine site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC | Between January 1 and June 1 each year; the first report is due the calendar year after formation | $85 domestic ($150 foreign) | $50 late filing penalty on top of the $85 |
| Corporation | Between January 1 and June 1 each year; the first report is due the calendar year after incorporation | $85 domestic ($150 foreign; $35 nonprofit) | $50 late filing penalty on top of the $85 |
LLC
- Due: Between January 1 and June 1 each year; the first report is due the calendar year after formation.
- Fee: $85 domestic ($150 foreign).
- Late: $50 late filing penalty on top of the $85.
- If you miss it: If the report or the late penalty is not paid, the Secretary of State administratively dissolves the LLC. Reinstatement: $150 per failure, capped at $600 for missed reports.
- To close it: Certificate of Cancellation (Form MLLC-11C), $75.
Sources: Maine SoS filing requirement reminders · Maine LLC forms and fees · 31 M.R.S. 1680 fees · 31 M.R.S. 1667 · verified 2026-10-17
Corporation
- Due: Between January 1 and June 1 each year; the first report is due the calendar year after incorporation.
- Fee: $85 domestic ($150 foreign; $35 nonprofit).
- Late: $50 late filing penalty on top of the $85.
- If you miss it: If the report or penalty is not paid the entity is administratively dissolved or revoked. Reinstatement $150 per failure, capped at $600 for missed reports.
- To close it: Articles of Dissolution, $75.
Sources: Maine SoS filing requirement reminders · Title 13-C section 123 fees (FindLaw copy) · verified 2026-10-17
Good to know
Inactive status ('excuse').
A domestic corporation in good standing that is not conducting business may file an application for excuse to avoid annual reports until it files a certificate of resumption. We did not find a matching LLC statement, so ask the state.
Source: Maine SoS filing requirement reminders · verified 2026-10-17
Excusable neglect.
For LLCs, the statute lets you ask to be excused from the late penalty if failure to file was excusable neglect and you give the state a copy of the report within 30 days after you learn it was not received.
Source: 31 M.R.S. 1667 · verified 2026-10-17
Maine business taxes
We have not compiled Maine business tax thresholds or due dates yet. Start at Maine Revenue Services. This page covers annual report or periodic filing rules only; tax details are limited to what is shown above.
Closing a Maine business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- File final sales/use and withholding returns, then report the business closure in the Maine Tax Portal
Per Maine Revenue Services' FAQ (seen in a search excerpt; the page timed out when we tried to open it): log in, go to More, choose Report Business Closure, enter the closure date. Confirm on the portal.
Source: Maine Revenue Services FAQ search excerpt · verified 2026-10-17 - If you had employees, apply to terminate unemployment coverage with the Maine Department of Labor
Seen in a search excerpt of Maine DOL form FX-3 (a 2018 document): termination generally takes effect January 1 of the following year, and zero-liability quarterly reports are required for the rest of the year. Check the current form.
Source: Maine DOL FX-3 (2018) search excerpt · verified 2026-10-17 - File the cancellation with the Secretary of State
LLC: Certificate of Cancellation (MLLC-11C), $75. Corporation: Articles of Dissolution, $75. A Maine resident on r/Maine (July 2024) said the LLC cancellation could not be done online and that the state emailed them the form; check the current process.
Source: Maine LLC forms · verified 2026-10-17
Official links
- Maine Secretary of State, Division of Corporations
- Maine annual reports online (see state page)
- Maine Revenue Services
Beware of mail asking you to pay to file your annual report: see scam mailers.