By Thomas E. Reilly, Jr. and Ian T. ReillyBeginning in 2025, and in each future year, Pennsylvania now requires that most business entities in Pennsylvania file an Annual Report with the Pennsylvania Department of State.This requirement applies to corporations (both business and nonprofit), limited liability companies (LLCs), limited partnerships (LPs), limited liability partnerships (LLPs), business trusts, and professional associations. Failure to file may result in administrative dissolution, termination, or cancellation of your business entity beginning in 2027, which could impact your ability to conduct business in Pennsylvania.The Annual Report filing requires basic business information, including the entity’s name, Pennsylvania entity number, jurisdiction of formation, registered and principal office addresses, the name of at least one governor (such as a director, member, or partner), and the names and titles of the principal officers, if any. A separate filing is required for each entity you own. The filing deadline varies by entity type: corporations must file by June 30, 2025, LLCs must file by September 30, 2025, and LPs, LLPs, and business trusts must file by December 31, 2025. The state-mandated filing fee is $7 per for-profit entity, while nonprofits and certain LPs and LLCs with a nonprofit purpose are exempt from the filing fee.If you elect to do so, you can file the report yourself through the Pennsylvania Department of State’s Business Filing Services portal at file.dos.pa.gov.While the Pennsylvania Department of State intends to provide two months prior notice of the filing deadlines for each type of business entity by email and regular mail, you should be aware that failure to receive the Department of State notice does not relieve the entity of the obligation to file the Annual Report. Therefore, we recommend that you take immediate action to ensure compliance for both 2025 and all future years.Recognizing that handling these filings on an annual basis going forward can be an administrative burden, Gross McGinley can prepare and submit the Annual Report on your behalf for a $100 service fee per entity, including the state-mandated filing fee. If you would like us to handle this process for you, please let us know, and we will contact you to confirm the necessary details and ensure timely compliance.Over the next few months, you will likely receive notices from a variety of third-party sources regarding the Pennsylvania Annual Report; some will be legitimate, some will offer to provide this service for an inflated fee, and many may be scams. As with all unsolicited emails, we recommend you proceed cautiously in responding to these emails, opening the link, or providing any information to the sender until you know who you are dealing with.