Georgia LLC BOI Reporting Requirements
What is the BOI reporting requirement for LLCs in Georgia?
Georgia does not impose a separate state-level Beneficial Ownership Information (BOI) reporting requirement for LLCs. Instead, Georgia requires all LLCs to file an Annual Registration with the Secretary of State between January 1 and April 1 each year under O.C.G.A. § 14-11-603. The $60 filing fee covers this state compliance. Federal BOI reporting to FinCEN may apply separately under the Corporate Transparency Act, but that is a federal obligation, not a Georgia requirement.
Georgia's Annual Registration Requirement
Every Georgia LLC must file an Annual Registration annually. The filing window opens January 1 and closes April 1. The first report is due between January 1 and April 1 of the year following formation or qualification in Georgia.
Required information:
- LLC control number or exact legal name
- Name of the person filing
- Valid email address
- Registered agent name and Georgia physical street address
- Mailing address of the principal office
File online at https://ecorp.sos.ga.gov/Account. The filing fee is $60.
Penalties for Missing the Deadline
Failure to file by April 1 triggers a $25 late-filing penalty under O.C.G.A. § 14-11-603. Georgia provides a 60-day grace period after notice from the Secretary of State to cure noncompliance.
If the Annual Registration remains unfiled after 60 days, the Secretary of State may administratively dissolve your LLC. Reinstatement requires a $260 fee plus all delinquent annual registration fees and penalties. You must apply for reinstatement within five years of administrative dissolution.
Federal BOI Reporting (Separate Requirement)
Most LLCs are subject to federal BOI reporting under the Corporate Transparency Act (31 U.S.C. § 5336), administered by FinCEN. This is distinct from Georgia's annual registration. Beneficial owners with 25% or greater ownership or substantial control must be reported to FinCEN, not to Georgia. Report to FinCEN at https://www.fincen.gov.
Contact Georgia Secretary of State
Corporations Division
2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower
Atlanta, GA 30334
Phone: (404) 656-2817
Website: https://sos.ga.gov/
Online filing: https://ecorp.sos.ga.gov/Account
File your Annual Registration by April 1 each year to avoid penalties and administrative dissolution.
This is general information, not legal advice.