Iowa LLC Biennial Report Requirements
Does an Iowa LLC file an annual report? No. Iowa runs on a two-year cycle: LLCs file a biennial report, due only in odd-numbered years, between January 1 and April 1. There is nothing to file in 2026; the next window opens January 1, 2027 and closes April 1, 2027. This page covers the schedule, the fee, the mechanics, and the consequences of skipping it.
Odd Years Only: How the Cycle Works
- The report is due by April 1 of each odd-numbered year, and the filing window opens January 1.
- LLCs share the odd-year cycle with LPs and nonprofits; Iowa's for-profit corporations file in even years instead.
- Your first report lands in the first odd-numbered year after the year you form. Organize in 2026, and your first biennial report is due by April 1, 2027 (Iowa Code § 489.209; § 489.212).
Iowa's Biennial Report Fee
$30 when filed online through Fast Track Filing, or $45 by mail or in person. Once every two years; there is no charge in between.
Filing Through Fast Track, Step by Step
Ready to get started?
Get Started- Open Fast Track Filing; an account is recommended but not required for a biennial report.
- Locate your LLC. The entity name and the current registered agent and registered office appear pre-filled.
- Confirm or update the principal office street address.
- Complete the agricultural land disclosure.
- Sign electronically and pay the $30. Paper filers submit the report by mail or in person with the $45 fee instead.
The Report Asks for Very Little
Iowa Code § 489.212 keeps the required contents sparse: the company name, the registered agent's name and registered office street address (with the consent of any newly named agent), and the principal office address. Members, managers, FEIN, and email are not statutorily required. Whatever you file must be current as of the date it is delivered (§ 489.212(2)).
No Late Fee, but an August Cutoff
There is no statutory late penalty for missing April 1. Instead, the Secretary of State sends a delinquency notice, and if the report is still unfiled by the following August, a domestic LLC is administratively dissolved and a foreign LLC has its registration revoked (Iowa Code § 489.209; § 489.212). Reinstatement is possible, but it is slower and pricier than filing a $30 report on time.
Keep Your Registered Agent Straight
Ready to get started?
Get StartedBetween reports, the standing requirement is a registered agent with a place of business in Iowa and a street address for the registered office. If the agent or office changes, file form 635_0119; Iowa charges LLCs nothing for it. Our registered agent service covers the role for $99 a year and includes reminders before each odd-year window.
Federal Obligations Do Not Pause
The two-year state cycle has no bearing on federal filings: income tax every year (Schedule C for single-member LLCs, Form 1065 for multi-member), self-employment tax, and quarterly estimates when you expect to owe $1,000 or more.
Put 2027 on the Calendar Now
A deadline that arrives every other year is easier to forget than one that arrives every spring. We track it for our registered agent customers and send reminders before the window opens.