Templates › United States › Business
LLC Formation and Registration
Form a limited liability company in your state: choose a name and registered agent, file Articles of Organization, get a free EIN from the IRS, set up an operating agreement and bank account, and register for state taxes and licenses.
- United States
- ~18 days
- 10 steps
- 2 documents
Curated by Raaya · Last reviewed Oct 2026
Steps
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Choose your state and check its LLC rules
2 daysAn LLC separates business debts from your personal assets and is taxed simply by default. LLCs are created under state law, usually by filing with the Secretary of State or a similar business filing office.
Most small businesses form in the state where they operate. Forming elsewhere, for example in Delaware, usually means also registering as a foreign LLC in your home state, paying fees and appointing an agent in both.
Check the filing fee, processing time, annual report or franchise tax, and any special rules. Filing fees range from under $50 in some states to $500 in Massachusetts; California charges an $800 minimum annual franchise tax; a few states, including New York, require you to publish a notice of formation in newspapers.
Tip: Find the official state filing site through the SBA's register your business page; many look-alike sites are paid filing services.
- Online
- sba.gov
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Pick a name and check availability
2 daysYour LLC name must be distinguishable from other businesses registered in your state and must include a designator such as LLC, L.L.C. or Limited Liability Company. Words like Bank, Insurance or University are restricted or need approval.
Search the state's business entity database first. Then search the USPTO trademark database to reduce the risk of infringing someone's mark; state registration does not give you trademark rights. Check that a matching web domain and social media handles are available.
Most states let you reserve a name for a fee for a limited period. If you will trade under a different name, you may need to file a DBA (assumed name) with the state or county.
Tip: Avoid names too close to well-known brands even in another industry; a later trademark dispute can force a costly rebrand.
- Online
- sba.gov
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Appoint a registered agent and prepare Articles
2 daysEvery LLC must have a registered agent with a physical street address in the state who accepts legal papers during business hours. You can serve as your own agent if you live in the state, or use a commercial registered agent service.
The formation document is usually called Articles of Organization (some states use Certificate of Formation or Certificate of Organization). It typically asks for the name, registered agent and address, principal office address, organizers, whether the LLC is managed by its members or managers, and sometimes the purpose and duration.
Tip: Your registered agent's address appears in public records; if you do not want your home address public, use a commercial agent or a business address your state accepts.
- Choose a registered agent with a street address in the state
- Decide member-managed or manager-managed structure
- Confirm principal office and mailing addresses
- List organizers and, if required, members or managers
- Choose an effective date (immediate or a future date)
- Download the current form from the state filing site
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Pay the state filing fee
1 dayPay the filing fee to the state when you submit the Articles. Fees are set by each state and range from under $50 to $500 for a domestic LLC. Many states offer expedited processing for an additional fee.
Also budget for recurring state costs that start after formation: annual or biennial report fees, franchise or privilege taxes in some states, publication costs where required, and any registered agent service fee.
Online filing usually takes a card payment; mail filings often require a check payable to the state office.
Tip: Look up the fee on the state's official site. Paid filing services add their own charges on top of the state fee, which is all you are required to pay.
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File your Articles of Organization
2 daysSubmit the Articles through your state's online filing system, which is usually the fastest option; some states approve online filings within a day, while mail filings can take several weeks. You can also file by mail or in person in most states.
When approved, the state returns a stamped copy of the Articles or a certificate of organization. This is the legal birth of your LLC, and banks, the IRS and licensing offices may ask for it.
Check the approved document for errors in the name or addresses and request a correction promptly if needed.
Tip: Note your state's annual report due date as soon as the LLC is approved; missing it can lead to penalties and administrative dissolution of the company.
- Online
- sba.gov
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Get a free EIN from the IRS
1 dayAn Employer Identification Number identifies your LLC for federal tax purposes. You need one to hire employees, open a business bank account in most cases, and file certain returns; multi-member LLCs need one in any case.
Apply free on irs.gov using the online EIN application after the state approves your LLC. The person applying online must have a valid SSN or ITIN as the responsible party. The number is issued at the end of the session; download and save the confirmation letter (CP 575), as it is not easy to get again. International applicants without an SSN or ITIN can apply by fax or mail using Form SS-4.
Tip: The IRS never charges for an EIN. Websites that ask for payment are third-party services, not the IRS.
- Online
- irs.gov
Social Security number or ITIN of the responsible party -
Write an operating agreement and choose tax status
3 daysAn operating agreement sets out ownership percentages, how decisions are made, how profits are shared, and what happens if a member leaves or dies. Only a few states require one, but banks often ask for it, and it helps protect your limited liability, even for a single-member LLC.
By default the IRS treats a single-member LLC as a disregarded entity (income on your personal return, Schedule C for a sole owner) and a multi-member LLC as a partnership (Form 1065 with K-1s). You can elect to be taxed as a corporation with Form 8832, or as an S corporation with Form 2553, which must generally be filed no more than two months and 15 days after the start of the tax year it is to take effect.
Tip: Talk to a tax professional before electing S corporation status; it can lower self-employment tax but requires paying yourself reasonable wages through payroll.
- Draft operating agreement covering ownership, management and profit split
- Include rules for new members, exits, death and dissolution
- Have all members sign and store the agreement with company records
- Confirm default tax classification with your tax adviser
- File Form 8832 or Form 2553 if electing corporate or S corporation tax
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Open a business bank account
1 dayKeep business money separate from personal money. Mixing funds makes bookkeeping harder and can weaken the liability protection your LLC provides.
Banks generally require the approved formation document, your EIN letter, the operating agreement, and photo ID for each person with authority on the account. Banks must identify and verify the people who own or control the company, so expect questions about owners with significant stakes.
Compare monthly fees, minimum balances, transaction limits, and online tools. Ask about a business credit card to start building business credit.
Tip: Pay yourself through recorded owner draws or payroll, and pay business expenses only from the business account.
- Where
- Bank or credit union business banking · Bring the approved Articles or certificate, EIN confirmation letter, operating agreement, and government photo ID for each owner or signer. Some banks also ask for a business license.
Government photo ID for each owner or signer -
Register for state taxes and licenses
3 daysDepending on what you do and where, you may need a state sales tax permit, a state employer account for withholding and unemployment insurance if you hire, and a general business license from your city or county. Some professions and activities need state licenses or federal permits.
Check zoning rules before running a business from home or signing a commercial lease, and ask about signage, health or fire permits.
Under FinCEN's 2025 and 2026 rules, companies created in the United States are exempt from federal beneficial ownership information (BOI) reporting. Check fincen.gov for any change.
Tip: Call your city or county business license office; local requirements are the ones most often missed by new owners.
- Online
- sba.gov
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Set annual report and tax reminders
1 dayKeep your LLC in good standing by meeting recurring obligations. Most states require an annual or biennial report with a fee, and some charge an annual franchise tax; due dates often tie to your formation month.
Federal tax deadlines depend on your classification: partnerships and S corporations generally file by March 15 for calendar-year businesses, while single-member LLCs report on the owner's Form 1040 by April 15. Set up quarterly estimated tax payments if you expect to owe.
Keep your registered agent current; if the agent resigns, you can miss lawsuits and state notices.
Tip: Keep minutes of major decisions, separate finances and an updated operating agreement; good records help if your liability protection is ever challenged.
Documents you'll need
| Social Security number or ITIN of the responsible party | The online EIN application requires the responsible party to have a valid SSN or ITIN. Others apply on Form SS-4 by fax or mail. |
|---|---|
| Government photo ID for each owner or signer | Banks verify the identity of owners and signers when opening a business account. |
Official sources
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General guidance, not legal, tax or immigration advice. Rules change; confirm with the official source before you act.