No sales is not the same as no obligations. An active LLC may owe state charges even when its revenue is zero. Its federal return depends on how it is taxed, who owns it and what transactions occurred.
Keep the three checks separate
| Question | What to check |
|---|---|
| State maintenance | Annual or biennial reports, state tax, registered-agent eligibility and any state where the LLC is registered. |
| Federal filings | Owner and tax classification; whether employees, excise taxes or reportable related-party transactions exist. |
| Optional services | Paid agent, virtual mailbox, bookkeeping and professional help. Do not count a provider's subscription as a mandatory state fee. |
Examples, not a national price
Delaware says an LLC active on its records during the year owes its $400 annual tax, due June 1. California's LLC annual tax is generally $800, subject to its specific first-year and other exceptions. State law and eligibility change the answer. Delaware tax instructions · California LLC tax rules
The foreign-owned single-member exception to watch
An LLC disregarded for ordinary income-tax purposes can still have information-reporting duties. For a foreign-owned U.S. disregarded entity, the IRS Form 5472 instructions list reportable transactions, including some contributions and distributions, and require a pro forma Form 1120 with Form 5472 when applicable. Do not infer "nothing to file" from zero sales alone. IRS Form 5472 instructions
What to do now
- Look up the LLC's status and annual due dates in every registered state.
- Identify owner, tax classification, activity and transactions before deciding about federal returns.
- Compare next year's costs with formal closure; simply stopping sales does not dissolve an LLC.
For a short overview, see the no-income filing answer; for closure, see the closing checklist.
Frequently asked questions
Does no revenue mean no annual state fee?
No. State reports or taxes can continue while an LLC remains active, even without sales. Check each state where it is registered.
Is a paid registered-agent service mandatory?
An eligible registered agent is required under state rules; paying a commercial agent is not always required. Confirm who can serve and whether a service fee applies.
Can a foreign-owned LLC have a filing without income?
Yes, potentially. A foreign-owned U.S. disregarded entity can need Form 5472 with a pro forma Form 1120 for reportable related-party transactions, even without sales.
Does closing my bank account dissolve the LLC?
No. Check formal state dissolution or cancellation and any withdrawals in other registered states, plus final tax filings.
What is Delaware’s annual LLC tax?
Delaware lists a $400 annual LLC tax due June 1 for LLCs active in its records during the tax year. Check the state source for changes and your LLC status.
This is general information, not legal, tax or banking advice. Rules, deadlines and provider policies change; check the linked source and facts of your case before acting.