Pennsylvania annual report for business trusts
Based on the Pennsylvania Department of State's published requirements, Pennsylvania business trusts file an annual report by December 31 each year. The state fee is $7. There is no state late fee.
PAPennsylvania Business trust
Pennsylvania Annual ReportDSCB:15-146
2026 report due
December 31, 2026
91 days left
- Due
- December 31 each year
- State fee
- $7
- Late fee
- Pennsylvania does not charge a state late fee for filing after the deadline.
Official source: Pennsylvania Department of State (opens the government website in a new tab) · Last reviewed Sep 27, 2026
We can file this for you
- Government filing feePaid to Pennsylvania, passed through at cost
- $7.00
- Our service feePreparation, submission and records
- $49.00
- Total if we file it
- $56.00
You can also file directly with the state at file.dos.pa.gov for the state fee alone. Online filings there are approved automatically.
At a glance
- Due date
- December 31 each year
- Filing window
- Opens January 1 of the report year
- State fee
- $7
- Late fee
- Pennsylvania does not charge a state late fee for filing after the deadline.
- First report
- The first report is due in the calendar year after the business trust forms in Pennsylvania or first registers there as a foreign entity.
- Form
- Annual Report (DSCB:15-146)
Who is the “governor” for a business trust?
Pennsylvania's annual report asks for the name of at least one governor. The term covers different people depending on the entity type.
For a business trust: trustees
List at least one trustee.
Common titles
- Trustee
Principal officers (if any)
Only if the trust has principal officers. Leave empty if it doesn't.
Who must file
Every active domestic and foreign business trust registered with the Pennsylvania Department of State. A business files its first report in the calendar year after it forms or registers in Pennsylvania.
What the report includes
No financial information. You confirm or update the business's details on record.
Pennsylvania Business Trust annual report
DSCB:15-146
- Legal name and jurisdiction of formation
- Pennsylvania entity number
- Registered office in Pennsylvania, or a commercial registered office provider (CROP) and county
- The name of at least one trustee
- Names and titles of principal officers, if any
- Principal office address (may be outside Pennsylvania; no P.O. boxes)
If the report is late
Pennsylvania does not charge a state late fee for filing after the deadline.
Beginning with reports due in 2027, an entity that doesn't file becomes subject to administrative dissolution (domestic entities), cancellation (domestic LLPs) or termination of its registration (foreign entities) six months after the due date. Reports due in 2025 and 2026 fall in a transition period.
Filing it yourself
Filed online through the Department of State's Business Filing Services (file.dos.pa.gov): log in, find the business with Business Search, choose “File Annual Report”, confirm or update the information, e-sign and pay. A paper form (DSCB:15-146) may also be mailed.
Online filings are approved automatically, usually within minutes. The filed report is available in the state portal for 60 days after processing.
Questions
When is the Pennsylvania business trust annual report due?
By December 31 each year. The filing window opens January 1 of the report year.
How much is the state fee?
The Department of State charges $7. If you have us file it, our service fee is shown separately before you pay.
Can I file it myself?
Yes. You can file directly with the Pennsylvania Department of State at file.dos.pa.gov. Online filings are approved automatically, usually within minutes. Using a filing service is optional.
Is there a late fee?
The Department of State says there is no state late fee for filing after the deadline. Beginning with reports due in 2027, entities that don't file become subject to administrative dissolution, cancellation or termination six months after the due date.
My business was formed this year. Do I need to file?
No. The first annual report is due in the calendar year after a business forms in Pennsylvania or first registers as a foreign entity.
Does the report include financial information?
No. It confirms your business's name, registered office, principal office, and the names of its governors and principal officers.
Official sources
The facts on this page come from these publications. Last reviewed Sep 27, 2026.
- Annual Reports(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania Department of State
What we checked (10 excerpts)
“The deadline for limited liability companies (domestic and foreign) is September 30, and the annual report of any other domestic filing entity or foreign filing association is due on or before December 31 of each year.”
“The fee is $7 for business corporations, limited liability companies (LLCs), limited partnerships (LPs) and limited liability general partnerships (LLPs).”
“Beginning in 2025, most domestic and foreign filing associations are required to file an Annual Report [DSCB:15-146].”
“A company’s first annual report is due the year following its formation in Pennsylvania or its initial foreign registration.”
“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.”
“Failure to file the annual report will subject the association to (i) administrative dissolution if it is a domestic filing entity, (ii) administrative cancellation if it is a domestic limited liability partnership; or (iii) administrative termination of its registration if it is a foreign association”
“The Annual Report [DSCB:15-146] should be filed online at file.dos.pa.gov.”
“Log in to https://file.dos.pa.gov Search for the company name under Business Search Click on “File Annual Report” icon (no PIN access required) Confirm/update your entity information Pay the $7 fee (no fee for nonprofits)”
“Annual Reports submitted online will be automatically approved. Online filers see statuses in real time and will be able to access the approved Annual Report within minutes.”
“Is any financial information required on the annual report? No.”
- 15 Pa.C.S. § 146. Annual report(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania General Assembly
What we checked (3 excerpts)
“(1) before July 1 in the case of a domestic or foreign corporation for profit or not-for-profit; (2) before October 1 in the case of a domestic or foreign limited liability company; and (3) on or before December 31 in the case of any other form of domestic or foreign association.”
“(1) its name and jurisdiction of formation; (2) ... the address of its registered office ... (3) the name of at least one governor;”
“(4) the names and titles of the persons who are its principal officers, if any, as determined by its governors; (5) the address of its principal office ... and (6) its entity number or similar identifier issued by the department.”
- 15 Pa.C.S. § 153. Fee schedule(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania General Assembly
What we checked
“(i) Annual report delivered to the bureau by a nonprofit corporation or a limited partnership or limited liability company with a not-for-profit purpose....... 0 (ii) Annual report delivered to the bureau electronically....... 7”
- Department of State Alerts Business Owners About New Annual Report Requirement Starting in 2025(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania Department of State
What we checked
“The filing window is based on the entity type: corporations Jan. 1 - June 30; limited liability companies Jan. 1 - Sept. 30; and all others Jan. 1 - Dec. 31.”
- Business and Charities Scam Alerts(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania Department of State
What we checked (2 excerpts)
“There is no state late fee for filing past the deadline”
“While Annual Reports may be submitted on behalf of businesses by law firms and legitimate service companies”
- 15 Pa.C.S. § 381. Grounds for administrative dissolution or cancellation(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania General Assembly
What we checked
“if the entity does not deliver an annual report to the department within six months after the annual report is due. (b) Transitional provision.--Subsection (a) applies with respect to annual reports due on or after January 4, 2027.”
- File an Annual Report (PA Business Hub)(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania Department of State
What we checked
“Documents in Business Filing Services are only available for 60 days after processing.”
- Annual Report, DSCB:15-146 (form and instructions)(opens the official website in a new tab)
Last verified Sep 27, 2026
Pennsylvania Department of State
What we checked (4 excerpts)
“This address must be in Pennsylvania. Give one of the following: (a) the registered office address in the Commonwealth or (b) the name of a Commercial Registered Office Provider and the county of venue.”
“the Department of State is required to refuse to receive or file any document that sets forth only a post office box address.”
“An association's principal office is where the association performs its primary executive functions, whether or not the office is located within the Commonwealth of Pennsylvania.”
“The Annual Report must be signed by an authorized representative of the association.”
Private filing service. Not affiliated with or endorsed by any government agency. You can file directly with Pennsylvania at file.dos.pa.gov and pay only the state fee.