2026 Business Compliance Changes You Need to Know — State-by-State Overview

As 2026 approaches, states across the U.S. are rolling out significant changes to business compliance, reporting, and filing requirements. Many of these updates focus on mandatory electronic filing, faster enforcement actions, increased fees, and new entity structures, all of which raise the stakes for staying compliant.

Below is a clear, state-by-state breakdown of the most impactful 2026 changes — and what businesses should do now to prepare.

Arizona: New Attestation of Existence for LLCs

Beginning in January 2026, Arizona will introduce an Attestation of Existence process for LLCs that have not filed any documents with the Arizona Corporation Commission (ACC) in the past two years.

• The ACC will send an electronic notice to the LLC’s statutory agent and/or business owner.

• The response is simple — just click a “respond” button in the online portal.

• Failure to respond within 60 days triggers an administrative dissolution process.

• The entity’s status will change to “pending inactive” during the 120-day dissolution window.

What this means: Even inactive but valid businesses must monitor email notices closely to avoid dissolution.

Connecticut: Mandatory Amended Annual Reports

Connecticut now requires businesses to file an amended annual report immediately whenever registered information changes.

• No more waiting for the next annual filing cycle

• Filing fee: $25 per amended report

What this means: Any change to officers, addresses, or registered agents must be reported right away.

Florida: Introduction of Protected Series LLCs

Effective July 1, 2026, Florida will allow Protected Series LLCs, a powerful new entity structure.

Key benefits include:

1. Enhanced asset protection — each series (or “cell”) can shield assets and liabilities from others

2. Simplified management — multiple businesses or properties under one master LLC

What this means: Florida becomes more attractive for real estate investors and multi-venture entrepreneurs seeking liability isolation.

Georgia: Statewide Electronic DBA Registry

Starting January 1, 2026, all Georgia trade name (DBA) filings will move to a statewide electronic system managed by the GSCCCA.

Key changes:

• Mandatory electronic filing for initial, amended, and canceled DBAs

• Standardized statewide forms

• Required owner names and addresses

• Notarization and county publication still required

What this means: DBA filings are more centralized, but compliance steps remain multi-layered.

Idaho: Mandatory Online Tax Filing (TAP)

The Idaho State Tax Commission will require businesses with tax permits to file exclusively online starting with 2026 returns.

• Applies to sales/use, withholding, fuel, beer, and wine taxes

• No more mailed paper returns

• Businesses must set up Taxpayer Access Point (TAP) accounts

Why the change? Cost savings, improved security, and real-time access.

Indiana: Virtual Business Accommodations (HEA 1593)

Indiana now recognizes fully remote businesses.

Key updates:

• Remote businesses may use a contact address (such as a CMRA)

• Email and customer contact information required (not public)

• Entities dissolved over five years ago may now reinstate with an affidavit

What this means: Greater flexibility for modern, remote-first companies.

Iowa: Expanded E-Filing and Insurance Updates

• Businesses with $250,000+ in gross receipts or $25,000+ in tax credits must file income and franchise taxes electronically

• Updated 2026 income withholding tables

• Insurance company appointment renewals must be processed electronically via NIPR starting January 5, 2026

Kansas: Biennial Reports and Regional Requirements

• Businesses formed or registered in even-numbered years must file biennial reports in 2026

• Deadlines:

  • For-profit entities: April 15, 2026

  • Nonprofits: June 15, 2026

• Kansas City, MO businesses must submit a Business Personal Property Tax Receipt (or no-obligation declaration) when renewing licenses

Louisiana: Major Tax and E-Filing Changes

Louisiana is aligning more closely with federal tax treatment beginning in 2026.

Key changes include:

• S corporations recognized as pass-through entities

• Required annual informational returns

• Composite filing allowed for nonresident shareholders

• Expanded mandatory electronic filing for most business tax forms

• Filings managed through LaTAP

Paper filing remains available for individual income taxes only (discouraged).

Mississippi: Nonprofit Annual Report Deadlines

• Nonprofit annual reports must be filed online by May 15

• While introduced in 2024, this requirement becomes operationally critical in 2026

Montana: One-Time Annual Report Fee Waiver

Montana is offering a one-time annual report fee waiver for filings submitted between January 1 and April 15, 2026.

What this means: A cost-saving opportunity — but only if you file on time.

Nebraska: Corporate Reporting Sunset

Legislation sets January 1, 2026 as the sunset date for current corporate biennial reporting and occupation tax requirements.

• Corporations may see major reporting changes ahead

• LLCs will continue biennial filings, with most next due in 2027

North Dakota: Early 2026 Filing Deadline

• Nonprofit corporations and LLCs must file by February 2, 2026

Tennessee: Proposed Annual Report Fee Increases

Pending legislation could dramatically raise filing fees:

• Corporations (for-profit & nonprofit): $20 → $300

• LLCs: Replaced by a flat $300 fee, eliminating the member-based structure

What this means: Budget planning for compliance will be more important than ever.

Texas: Expanded Expedited Processing

Texas will expand Texas Express services in 2026.

• More documents eligible for same-day or next-day processing

• Additional fees apply

Utah: Trust Business Fee Amendments

Trust businesses may see new fees in 2026, including:

• Potential $500 annual fee

• New examination-related fees

How Filejet Can Help

With states moving toward real-time updates, mandatory electronic filings, higher fees, and faster enforcement, managing compliance manually has never been riskier.

Filejet helps businesses stay ahead by:

• Tracking state-specific filing deadlines and regulatory changes

• Managing registered agent and address updates across jurisdictions

• Ensuring timely annual, amended, and informational filings

• Supporting electronic filing requirements and portal setup

• Reducing the risk of penalties, dissolution, and missed notices

As compliance becomes more complex in 2026, Filejet gives you a centralized, reliable way to protect your business and stay focused on growth — not paperwork.