Rhode Island: annual report deadlines, fees and closing a business
For LLCs and corporations registered in Rhode Island. Facts last verified against the official pages linked below.
Find my exact due date File on the official Rhode Island site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC | February 1 to May 1 each year, starting the calendar year after you register | $50 ($2.50 enhanced access fee online) | $25 penalty applied June 1 (plus $3.00 to file online) |
| Business corporation | February 1 to May 1 each year, starting the calendar year after you register | $50 ($2.50 enhanced access fee online) | $25 penalty applied June 1 (plus $3.00 to file online) |
LLC
- Due: February 1 to May 1 each year, starting the calendar year after you register.
- Fee: $50 ($2.50 enhanced access fee online).
- Late: $25 penalty applied June 1 (plus $3.00 to file online).
- If you miss it: Entities that fail to file lose good standing and can be revoked.
- To close it: Articles of Dissolution, $50.
Sources: RI SoS: file your annual report · RI SoS: determine entity status · RI SoS press release · RI close your business · verified 2026-10-17
Business corporation
- Due: February 1 to May 1 each year, starting the calendar year after you register.
- Fee: $50 ($2.50 enhanced access fee online).
- Late: $25 penalty applied June 1 (plus $3.00 to file online).
- If you miss it: Entities that fail to file lose good standing and can be revoked.
- To close it: Articles of Dissolution, $50.
Sources: RI SoS: file your annual report · RI close your business · verified 2026-10-17
Good to know
Official warning about look-alike mailers.
The RI Department of State warns that companies send mailings that can look official and charge much more than the $50 fee. Annual reports can be filed directly on the state's site.
Source: RI Department of State press release · verified 2026-10-17
Nonprofits pay $20.
The state's press release lists the nonprofit annual report fee as $20.
Source: RI Department of State press release · verified 2026-10-17
Rhode Island business taxes
We have not compiled Rhode Island business tax thresholds or due dates yet. Start at Rhode Island Division of Taxation. This page covers annual report or periodic filing rules only; tax details are limited to what is shown above.
Closing a Rhode Island business: step by step
Do the federal steps on the closing checklist too. State-specific steps:
- Final paychecks within 24 hours of the last day of work
Per the RI Department of State: state law (R.I. Gen. Laws ch. 28-14) requires final pay within 24 hours of the last day; for employees with a year of service, holiday/vacation pay and insurance benefits too. Federal WARN Act applies to employers with 100+ full-time workers.
Source: RI close your business · verified 2026-10-17 - Terminate your RI DLT employer account (TX-13) and file the final TX-17 within 10 days of ceasing operations
Submit all outstanding employer tax forms too.
Source: RI close your business · verified 2026-10-17 - File final RI and federal returns; use Form RI-2625 to cancel certain RI tax accounts
All past-due returns and balances must be paid. A final RI return is due through the date of dissolution. The Division of Taxation may ask for the final federal return, Form 966 (corporations), and minutes or a signed statement of dissolution. Verify status by emailing [email protected].
Source: RI close your business · verified 2026-10-17 - File Articles of Dissolution with the RI Department of State
You certify under penalty of perjury that you confirmed your tax status with the Division of Taxation and have no tax debts. Fee $50 for LLCs and business corporations. The state offers a printable closing checklist and virtual office hours.
Source: RI close your business · verified 2026-10-17
Official links
- Rhode Island Department of State, Business Services
- RI Business Services online filing
- Rhode Island Division of Taxation
Beware of mail asking you to pay to file your annual report: see scam mailers.