It’s that year again! As most of us are ecstatic to put 2020 behind us, remember that 2021 is the year of the Pennsylvania Decennial Filing for certain entities. This is a report of an entity’s continued existence or a report of continued use of certain marks, and today we will summarize everything you need to know about it.
The Decennial Report of Association Continued Existence became a requirement of the Pennsylvania Secretary of State to identify business names and marks that are no longer in use, so they may be reissued and placed back into the stream of commerce. The decennial filing is made every ten years, hence the name, during the years ending with the numeral one (i.e., 2001, 2011, 2021).
Who must file a decennial report in 2021?
All domestic and foreign business corporations, non-profit corporations, limited liability companies, limited partnerships, limited liability partnerships that are not also limited partnerships, business trusts, as well as insignias and marks used with articles and supplies that have not made a new or amended filing with the Bureau of Corporations and Charitable Organizations from January 1, 2012, through December 31, 2021, must file a report to prove they continue to exist. Fictitious names and trademarks are not required to make decennial filings.
How will entities required to file a decennial report be notified?
All entities required to file a decennial report this year should have received a postcard dated January 15, 2021. These postcards were mailed to the registered office address of each entity. On the postcard there is a website link to the appropriate decennial filing forms and instructions.
What if the entity required to file a decennial report does not receive a notice?
An entity is not relieved of the obligation to make the decennial filing if there is a failure by the PA Department of State to give notice to a party, or failure by a party to receive notice of a decennial filing requirement. If an entity is unsure if it has a filing requirement, and it has not received a postcard from the Department, it may check four searchable documents on the Bureau’s website. These files list all associations and marks/insignias required to file a decennial report in 2021. You can link directly to these four documents (1) here (! – E), (2) here (E-M), (3) here (M-T), and (4) here (T-Z). The files are quite large so be patient while they load.
When does the decennial report need to be filed?
The current decennial reports must be filed during this calendar year 2021 (from January 1, 2021, through December 31, 2021).
Is there a fee associated with filing the decennial report?
Yes. There is a $70 filing fee made payable to the PA Department of State, which should be mailed with the filing.
Where should the decennial report be mailed?
The Decennial Report of Associate Continued Existence and required payment should be mailed to:
Pennsylvania Department of State
Bureau of Corporations and Charitable Organizations
PO Box 8722
Harrisburg, PA 17105-8722
What happens if an entity does not make the required decennial filing?
If an entity required to make a decennial filing does not file the report this year, it will no longer have the exclusive use of its name on or after January 1, 2022. While the business entity continues to exist, its name becomes available for any corporation or other association registering to do business in the Commonwealth of Pennsylvania.
The actual decennial filing is a one-page report that is easy to complete and, unlike most government forms, is not a requirement for all entities. But since it is only required every ten years and it is early in the filing year, don’t let it slip your mind! The sooner it is filed this year, the better. If you need any assistance in determining whether your business has a filing requirement, call on The Tax Warriors ® at Drucker & Scaccetti for help.