Annual report requirements in Georgia (GBCC)
Georgia corporations file an Annual Registration with the Secretary of State under O.C.G.A. § 14-2-1622 by April 1 each year. The fee is $50, and Georgia's first three months of the year are the busiest period for the corporate-filings system.
| O.C.G.A. § 14-2-1622 | Annual registration required |
|---|---|
| Filing authority | Georgia Secretary of State, Corporations Division |
| Form | Annual Registration, online at ecorp.sos.ga.gov |
| Deadline | April 1 each year (no extensions) |
| Filing fee | $50 online |
| Late consequences | $25 late fee, then administrative dissolution under § 14-2-1421 |
| Reinstatement | O.C.G.A. § 14-2-1422 within 5 years |
- Filed with the Georgia Secretary of State at ecorp.sos.ga.gov
- Fee $50; due by April 1 each year (no extensions)
- Confirms registered agent, principal office, CEO, CFO, and secretary
- Late filing triggers a $25 late fee and eventual administrative dissolution
- Reinstatement available within 5 years under O.C.G.A. § 14-2-1422
What O.C.G.A. § 14-2-1622 requires
Section 14-2-1622 of the Georgia Business Corporation Code requires every Georgia corporation to file an Annual Registration with the Secretary of State by April 1 each year. The registration confirms the registered agent, principal office, and the names of the CEO, CFO, and secretary (Georgia does not require disclosure of all directors). The filing fee is $50, paid online through the Secretary of State's eCorp portal.
April 1 deadline and the busy season
Georgia's fixed April 1 deadline applies to all corporations regardless of fiscal year or anniversary of incorporation. The Secretary of State permits early filing back to January 1 of the registration year, which most counsel and accountants use to spread workload. The first three months of the year are nonetheless the busiest period for Georgia corporate filings, with most corporations filing in February and March.
Late fee and administrative dissolution
Late filing triggers an automatic $25 late fee, added on top of the $50 registration fee. If the registration remains unfiled, the Secretary of State administratively dissolves the corporation under O.C.G.A. § 14-2-1421, typically within several months of the missed deadline. Reinstatement under § 14-2-1422 is available within five years, requires filing all delinquent registrations, and the standard reinstatement fee.
What's distinctive about Georgia
Georgia is one of the few US states that does not require disclosure of all directors in the annual registration (only the CEO, CFO, and secretary, which are typically the same individual in closely-held corporations). This makes Georgia somewhat more privacy-friendly than states like Florida or California that require full director disclosure. The five-year reinstatement window is moderate. Georgia's modest fee and straightforward online portal make it one of the easier US states for ongoing maintenance.
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