Alaska Biennial Report: Due Date, Fee and What Happens If You Miss It
Alaska Biennial Report: Due Date, Fee and What Happens If You Miss It
If your company is an Alaska LLC, LLP, or for-profit corporation, you file a biennial report every two years, not every year. Many owners still search for an alaska annual report, but Alaska does not require LLCs or corporations to file one each year. The biennial report is due by January 2 of the filing year, the domestic LLC fee is $100, and the report becomes delinquent after February 1. Missing that window adds a late charge and can lead to dissolution of the entity.
This guide covers due dates, fees, late charges, what happens after a missed deadline, and how to file. It is informational content, not legal or tax advice. The Division of Corporations, Business and Professional Licensing is the final authority on your filing. For questions about ownership, taxes, or a deadline you have already missed, talk to an Alaska attorney or a CPA.
What the biennial report is
The biennial report updates the public record the state keeps on your entity, including your registered agent. It is filed with the Corporations Section of the Alaska Department of Commerce, Community, and Economic Development (DCCED), Division of Corporations, Business and Professional Licensing. Alaska has no Secretary of State, so this Division handles business filings. Alaska also has no counties. Local government is organized into boroughs, cities, and the Unorganized Borough, which matters when you look at local taxes below.
The biennial report is easy to confuse with two other Alaska obligations:
- The state business license. Under AS 43.70, a business operating in Alaska needs a state business license from the same Division. It costs $50 per year for a new application (Form 08-4181) and $50 per year to renew (Form 08-4617). This is a separate filing.
- Tax returns. Alaska has no state personal income tax and no state sales tax. An LLC taxed as a partnership or sole proprietorship owes no Alaska income tax on its earnings. A corporation that elects corporate taxation files the Alaska corporate net income tax, graduated from 0% to 9.4%, through the Department of Revenue, Tax Division at tax.alaska.gov.
When the report is due
LLCs, LLPs, and for-profit corporations report on a two-year cycle. The report is due by January 2 and becomes delinquent after February 1. The year you file depends on the year you formed the entity:
- Formed in an even-numbered year: file in January of every even-numbered year.
- Formed in an odd-numbered year: file in January of every odd-numbered year.
The filing window opens three months before the due date, on October 2. Today is October 15, 2026, so your position depends on your formation year:
- Formed in an odd-numbered year: your report is due January 2, 2027, and the window is already open.
- Formed in an even-numbered year: your report was due January 2, 2026. If you did not file it, it is delinquent now, so read the late sections below first. Your next report is due January 2, 2028, and the window opens October 2, 2027.
New entities also file a no-fee initial report within six months of formation. That report is separate from the biennial cycle.
The fees
These are the amounts to expect. Confirm them on the Division's Corporation Forms and Fees page before you pay.
| Entity | Biennial report fee | Due | Delinquent after |
|---|---|---|---|
| Domestic LLC | $100 | January 2 of the filing year | February 1 |
| Foreign LLC | $200 | January 2 of the filing year | February 1 |
| Nonprofit corporation | $25 | July 2 | August 1 |
Corporation fees
A for-profit corporation pays $100 (domestic) or $200 (foreign) with its biennial report, and the biennial corporation tax under AS 10.06.845 is part of that payment, not an extra charge. Confirm the amount for your corporation with the Division before you pay. Nonprofits are exempt from the corporation tax.
Speed matters too. Online filings post immediately. Hardcopy filings take 10 to 15 business days from March through September and longer than 15 business days from October through February. The Division publishes no expedited service. Because it is mid-October, a paper filing will take longer than 15 business days, so file online.
Late charges
A late report costs more than the filing fee. The late charge is $25 for each year or part of a year, plus 10 percent of the total filing fee (3 AAC 16.065(c), (d)). For a domestic LLC one year late, the math looks like this:
- Filing fee: $100
- Late charge for one year: $25
- 10 percent of the $100 filing fee: $10
- Total due: $135
Each additional year or part of a year adds another $25. A report two years late would carry $50 for the years plus the 10 percent amount. Confirm the calculation with the Division before paying, since its figures control.
What happens if you miss the deadline
Delinquency is a stage, not a final outcome, but it escalates. The Commissioner may dissolve an LLC that is delinquent for six months, or one that has been without a registered agent for 30 days. Before dissolving it, the Division must give written notice, and the LLC has 60 days to contest the action (AS 10.50.408).
If the LLC is dissolved, it can be reinstated within two years by paying double the delinquent amount. Do not wait out that window. Check your status on the Alaska business entity search and file as soon as possible.
Registered agent and manager changes
Your registered agent must be maintained continuously. Every registered entity needs an Alaska registered agent and a registered office with both a physical Alaska street address and an Alaska mailing address. The agent can be an Alaska resident individual or a business, professional, or nonprofit corporation authorized to transact business in Alaska. An LLC, LLP, or LP cannot serve as registered agent, and an entity cannot be its own agent. Attorneys and incorporated law firms may act as agents.
Agent information cannot be changed on the biennial report. Use a Statement of Change (Form 08-409, $25) instead. Nonprofits follow the same rule. A missing or ineligible agent starts the 30-day dissolution clock described above, so check it every time you file.
Manager changes have their own timing. If managers change during the first year of the reporting cycle, notice of the change is due before the next January 2 (AS 10.50.765). Confirm the filing method with the Division.
How to file
- Search your entity on the Alaska business entity search to confirm its name, status, and due date.
- Confirm your registered agent is current and eligible under the rules above.
- Start from the Division's online filing instructions. You log in to the state system with a myAlaska account.
- Pay the fee for your entity type, plus any corporation tax the Division confirms applies to you.
- Save the confirmation. Online filings post immediately.
Local taxes and licenses
Alaska has no state sales tax, but local sales tax is common. About 107 reporting municipalities levy their own sales tax, ranging from 1% to 7%, and many cities and boroughs also levy a bed tax on lodging. Which tax applies depends on the exact city or borough where you sell or host guests, so check with that local government rather than relying on a statewide answer.
City general business licenses vary as well. Some cities require one, while Anchorage, Ketchikan, and Homer do not. Check with the city where you operate before assuming the state license covers you.
Common questions
Do I file an annual report in Alaska?
No. LLCs, LLPs, and for-profit corporations file every two years. Many search results and reminder services still say annual, but the state's cycle is biennial.
Is the fee the same for a foreign LLC?
No. A foreign LLC pays $200 for the biennial report. The domestic fee is $100.
Can I change my registered agent on the report?
No. File a Statement of Change (Form 08-409, $25) instead.
Next steps
Pull up your entity on the business search and note your due date. If it was formed in an odd-numbered year, file before January 2, 2027. If it was formed in an even-numbered year and you have not filed for 2026, file now, because the late charge grows each year. For help with the process, the Alaska Small Business Development Center and the SBA's Alaska page are good starting points.
Consult an Alaska attorney or CPA if you have multiple owners with disputed roles, if your entity has been dissolved, if you need reinstatement, or if you do business in more than one state. This guide is informational, not legal or tax advice.