{ "_meta": { "purpose": "How to form an LLC in a state, from the state's own filing office: what it costs, what the portal asks for, where official help text is wrong, and what is due in the first year. Assembled by scripts/build-business-formation.js from verified provenance files; gated by scripts/verify-business-formation.js.", "contract": "docs/datasets/business-formation-contract.md", "provenance": "docs/datasets/provenance/business-formation/", "built": "2026-09-24", "count": 5 }, "states": { "AK": { "state": "Alaska", "abbr": "AK", "entity": "LLC", "checked": "2026-09-24", "portal": { "name": "the Corporations Section's online filing forms", "url": "https://www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsLLCArticles", "accountRequired": false, "note": "Alaska does not give its filing system a brand name. The Corporations Section's forms page offers an online option next to a paper form for each filing, and online filings post immediately once paid by credit card. The online Articles of Organization form opens without a sign-in; the only step after it is card payment. Paper filings go by U.S. mail only, never by email, and the Division quotes 10 to 15 business days from March through September and longer from October through February. The Division's Corporations page warns that its Anchorage office may close without notice because of staffing problems and asks people to email corporations@alaska.gov with questions instead of visiting.", "source": "https://web.archive.org/web/20260209044824/https://www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsLLCArticles", "confidence": "S", "changes": "occasional" }, "nameRules": { "designators": [ "Limited Liability Company", "L.L.C.", "LLC", "Ltd. Liability Co.", "Limited Liability Co.", "Ltd. Liability Company" ], "restricted": "The name may include the name of a city, borough or village but may not contain the word city, borough or village or otherwise suggest the company is a municipality. The Division also refuses names that mislead about the company's purpose, vulgar names, and slogans or internet domain names used as a business name.", "availabilitySearchUrl": "https://www.commerce.alaska.gov/cbp/main/search/entities", "reservation": { "available": true, "fee": 25, "term": "120 days" }, "source": "https://www.akleg.gov/basis/statutes.asp#10.50.020", "confidence": "P", "changes": "occasional" }, "fees": { "filing": 250, "portalSurcharge": 0, "total": 250, "expedite": [], "note": "The Articles of Organization cost $250 whether filed online or on the paper form, and the fee is not refundable. The Division's fee schedule offers no expedited service for LLC Articles; an online filing with no optional provisions posts immediately anyway. Adding optional provisions sends an online filing to an examiner, and standard processing of 10 to 15 business days then applies at no extra charge. The state's published regulation still lists the Articles fee as $150, but the current form and fee schedule both charge $250, and $250 is what you pay.", "source": "https://www.commerce.alaska.gov/web/Portals/5/pub/corp0484.pdf", "confidence": "P", "changes": "annual" }, "steps": [ { "action": "Search the proposed name", "where": "https://www.commerce.alaska.gov/cbp/main/search/entities", "fee": 0, "asks": "A name or keyword to check against every entity name, reservation and registration already on file with the Corporations Section.", "produces": "A list of existing names, so you can judge whether yours is distinguishable before you pay for anything.", "typicalWait": "Instant", "note": "Alaska's test is whether the name is distinguishable on the state's records. Names that differ only by an entity ending such as LLC or Company, by punctuation or capitalization, by spacing, or by a small word such as the, a, and or for count as the same name. The online Articles form checks availability again and flags a conflict before you pay.", "source": "https://web.archive.org/web/20260115040616/https://www.commerce.alaska.gov/web/cbpl/Corporations/ReservingRegisteringBusinessName", "confidence": "P", "changes": "occasional" }, { "action": "Reserve the name, if you are not ready to file yet", "where": "https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees", "fee": 25, "asks": "The exact name you want to hold, entered without LLC or any other entity ending.", "produces": "A Certificate of Reservation that gives you the exclusive use of the name for 120 days.", "typicalWait": "Most online filings post immediately; 10 to 15 business days by mail", "note": "This step is optional, and the $25 fee is not refundable. Filing the Articles registers the name automatically, so a reservation only helps if you need to wait. If you reserve and then want to form the LLC before the 120 days run out, the Division asks you to mail a signed notice cancelling the reservation together with a paper filing of the Articles, which means paper processing times instead of an instant online filing.", "source": "https://web.archive.org/web/20260115040616/https://www.commerce.alaska.gov/web/cbpl/Corporations/ReservingRegisteringBusinessName", "confidence": "P", "changes": "occasional" }, { "action": "File the Articles of Organization", "where": "https://www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsLLCArticles", "fee": 250, "asks": "The LLC's name with an approved ending, its purpose (which can simply be any lawful purpose), the 6-digit NAICS code for its main activity, a registered agent in Alaska with both a physical and a mailing address in the state, whether the LLC is managed by its members or by managers, any optional provisions, and the name and signature of at least one organizer. The online form also asks for the LLC's own mailing and physical address, which may be outside Alaska. The registered agent must be an Alaska resident or a corporation, and cannot be an LLC, LP or LLP.", "produces": "Filed Articles of Organization and an Alaska Entity Number, the LLC's permanent ID in the state system.", "typicalWait": "Immediate online with no optional provisions; 10 to 15 business days online with optional provisions; up to 3 weeks by mail, longer from October through February", "note": "You do not need to live in Alaska to form an Alaska LLC. You may use the state's form or submit your own articles that meet the statute. Once an online filing posts it is a permanent record, and correcting a mistake can mean a further form and fee.", "source": "https://www.commerce.alaska.gov/web/Portals/5/pub/corp0484.pdf", "confidence": "P", "changes": "occasional" }, { "action": "File the Initial Report", "where": "https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees", "fee": 0, "asks": "The names and addresses of the LLC's members, or of its managers if it is manager-managed, and the name, address and percentage held by each person who owns 5 percent or more.", "produces": "The LLC's ownership and management on the state's record, which the Division says keeps the entity from being marked non-compliant.", "typicalWait": "Posts immediately online", "note": "This free report is due within six months of the date the LLC was formed. It applies to LLCs formed in Alaska, not to out-of-state LLCs registering here. The law ties the deadline to the Division sending the form, and its FAQ says an Initial Report may be due, but the instructions printed on the Articles form say it is due within six months.", "source": "https://web.archive.org/web/20260314203919/https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs", "confidence": "P", "changes": "stable" }, { "action": "Apply for the Alaska Business License", "where": "https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/BusinessLicensingFormsFees", "fee": 50, "asks": "The business name you will operate and advertise under, mailing and physical addresses, the LLC's legal name and Alaska Entity Number as owner, up to ten 6-digit NAICS codes, whether you will sell tobacco or nicotine products or offer telemedicine, and a one-year or two-year term.", "produces": "An Alaska Business License, which every business engaging in a trade, service, profession or other business activity in the state must hold, separate from the LLC's registration with the Corporations Section.", "typicalWait": "Immediate online; by mail up to 3 weeks from March through September and longer from October through February", "note": "A one-year license costs $50 and a two-year license $100. It expires on December 31, not on the anniversary of issue: under the current form, a one-year license bought in 2026 expires December 31, 2026, unless issued on or after October 1, when it runs to the end of the following year. The LLC must already exist and be in good standing with the Corporations Section, so file the Articles first. Each business name you trade under needs its own license. The sole-proprietor discounts do not apply to an LLC, and there is no expedited service.", "source": "https://www.commerce.alaska.gov/web/Portals/5/pub/bus4181.pdf", "confidence": "P", "changes": "annual" }, { "action": "Get a federal EIN from the IRS", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "fee": 0, "asks": "The type of business entity and the Social Security number or individual taxpayer ID number of the responsible party who controls the LLC.", "produces": "An Employer Identification Number, issued immediately online if the application is approved.", "typicalWait": "Minutes, during the online tool's hours", "note": "This is a federal step, not an Alaska one, and the IRS never charges for it. The online tool runs on set hours (Eastern Time), and each responsible party can get one EIN per day.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "confidence": "P", "changes": "stable" } ], "afterFormation": [ { "name": "Initial Report", "dueRule": "Within six months of the date the LLC was formed.", "fee": 0, "appliesIf": "Every LLC formed in Alaska.", "where": "https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees", "note": "Free, and filed online. It records the members or managers and every owner of 5 percent or more. See the filing step above.", "source": "https://web.archive.org/web/20260314203919/https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs", "confidence": "P", "changes": "stable" }, { "name": "IRS Employer Identification Number (EIN)", "dueRule": "Once the LLC has been formed. If the online application is approved, the number is issued immediately.", "fee": 0, "appliesIf": "Any LLC that needs a federal tax ID number, for example to hire employees.", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "note": "The IRS never charges for an EIN, so sites that charge a fee are not the IRS. The online application must be finished in one sitting and times out after 15 minutes of inactivity.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "confidence": "P", "changes": "stable" }, { "name": "Alaska Business License renewal", "dueRule": "Before the license expires on December 31. A one-year license issued before October 1 expires December 31 of the same year; one issued on or after October 1 expires December 31 of the following year. A two-year license runs one calendar year longer.", "fee": 50, "appliesIf": "Every LLC doing business in Alaska.", "where": "https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/BusinessLicensingFormsFees", "note": "Renewal costs $50 for one year or $100 for two. The first renewal is not prorated, so a license bought in, say, September covers only a few months before the first $50 renewal. A license that has been expired for more than two years cannot be renewed and must be applied for again. The LLC must be in good standing with the Corporations Section to renew.", "source": "https://www.akleg.gov/basis/aac.asp#12.12.040", "confidence": "P", "changes": "annual" }, { "name": "Biennial Report", "dueRule": "Due before January 2 of every other year, in even-numbered years if the LLC was formed in an even-numbered year and in odd-numbered years if it was formed in an odd-numbered year. An LLC formed in 2026 files its first Biennial Report by January 2, 2028; one formed in 2027 files by January 2, 2029. Filing opens October 2 of the year before, and the Division shows each LLC's next due date on its entity record.", "fee": 100, "appliesIf": "Every LLC formed in Alaska.", "where": "https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees", "note": "A report filed or postmarked on or before February 1 costs $100. From February 2 the fee is $137.50, because the regulation adds a $25 late charge for each year or part of a year the report is late plus 10 percent of that total. An LLC that is six months behind on its report or fees can be involuntarily dissolved after the state mails it notice, and reinstatement costs double the amount owed.", "source": "https://www.akleg.gov/basis/statutes.asp#10.50.760", "confidence": "P", "changes": "annual" }, { "name": "State tax registration if you hire or sell into Alaska", "dueRule": "Unemployment insurance and workers' compensation from your first Alaska employee; new hire reporting within 20 days of each hire; remote sales tax registration with the Alaska Remote Seller Sales Tax Commission within 30 days of passing $100,000 in statewide gross sales.", "fee": null, "appliesIf": "An LLC that hires anyone working in Alaska, or that sells remotely into Alaska cities and boroughs that levy a local sales tax.", "where": "https://tax.alaska.gov/", "note": "Alaska has no individual income tax, so there is no state income tax withholding, and no state sales tax. Registration details and rates are in this site's Alaska state tax and employer data.", "source": "https://tax.alaska.gov/programs/programs/index.aspx?10003", "confidence": "P", "changes": "annual" }, { "name": "Federal beneficial ownership information (BOI) reporting", "dueRule": "Not required for an LLC formed in Alaska.", "fee": 0, "appliesIf": "No LLC formed in the United States, as of September 24, 2026.", "where": "https://www.fincen.gov/boi", "note": "U.S. companies have been exempt since FinCEN's interim final rule of March 2025. FinCEN made that exemption permanent in a final rule issued August 11, 2026, which took effect August 14, 2026. Only certain companies formed outside the United States and registered to do business here still report. This rule has changed several times, so check FinCEN again before relying on it later.", "source": "https://www.fincen.gov/boi", "confidence": "P", "changes": "occasional" }, { "name": "Local borough or city licenses and taxes", "dueRule": "Set by each city or borough.", "fee": null, "appliesIf": "LLCs operating in a city or borough with its own licensing or sales tax.", "where": "https://tax.alaska.gov/", "note": "Alaska has no statewide sales tax, so local sales taxes and any local business licenses or permits are set by the city or borough where you operate; check with that local government.", "source": "https://web.archive.org/web/20260422021603/https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/ObtainBusinessLicenseNumber", "confidence": "P", "changes": "occasional" } ], "gaps": [ { "what": "The Articles of Organization fee differs between the state's regulation and its own form. The regulation on 3 AAC 16.065(a), as published by the Legislature, sets the fee at $150, while the current Articles form (revised May 7, 2026) and the Division's fee schedule charge $250. The $250 on the current form is what a founder pays, and matches what this site already publishes.", "source": "https://www.akleg.gov/basis/aac.asp#3.16.065" }, { "what": "The Biennial Report due date is worded differently in the law and in the Division's FAQ. The statute says the report is due before January 2 and delinquent if not filed before February 1, and accepts a report mailed on or before February 1. The FAQ calls January 2 the due date, says reports postmarked after February 1 are late, and prices the late fee from February 2. The FAQ's two sentences agree with each other and with the late-charge regulation: the late fee starts with reports filed or postmarked after February 1.", "source": "https://web.archive.org/web/20260314203919/https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs" }, { "what": "The Division describes the Initial Report three ways. The statute requires it within six months of formation once the Division sends the form, the Biennial Report FAQ says an Initial Report may be due within six months, and the instructions on the current Articles form say it is due within six months. The form states the six-month deadline without conditions.", "source": "https://www.commerce.alaska.gov/web/Portals/5/pub/corp0484.pdf" }, { "what": "Paper processing times differ across the Division's own pages: the forms and fees page quotes 10 to 15 business days with delays in April to June and October to December, the LLC online filing page quotes 10 to 15 business days from March to September and over 15 from October to February, and the current Articles form says up to 3 weeks with delays from October to February.", "source": "https://web.archive.org/web/20260209044824/https://www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsLLCArticles" } ], "notes": "Forming an Alaska LLC involves three separate registrations with the same Division that are easy to mistake for one: the Articles of Organization with the Corporations Section, the free Initial Report within six months, and a separate Alaska Business License from the Business Licensing Section, which every operating business needs whatever its structure. The Articles form itself reminds you that a business license is needed before doing business. Alaska has no individual income tax and no state sales tax, but hiring brings unemployment insurance, workers' compensation and new hire reporting, and remote sales into local taxing areas go through the Alaska Remote Seller Sales Tax Commission, both covered in this site's Alaska tax and employer data." }, "GA": { "state": "Georgia", "abbr": "GA", "entity": "LLC", "checked": "2026-09-24", "portal": { "name": "eCorp", "url": "https://ecorp.sos.ga.gov/", "accountRequired": true, "note": "Filing online through eCorp requires creating a user account first, and online payment is by Visa, Mastercard, American Express or Discover only. You can skip the account by filing on paper: mail or hand-deliver the Articles of Organization with the Transmittal Information Form and a check or money order to the Corporations Division, 2 Martin Luther King Jr. Drive SE, Suite 313 West Tower, Atlanta, Georgia 30334. The fee is the same $110 either way, but paper is slower: about 15 business days against about 7 to 10 online.", "source": "https://web.archive.org/web/20260705035426/https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "confidence": "P", "changes": "occasional" }, "nameRules": { "designators": [ "Limited Liability Company", "Limited Company", "LLC", "L.L.C.", "LC", "L.C." ], "restricted": "Insurance, assurance, surety, fidelity, reinsurance, reassurance or indemnity need written approval from the Office of Insurance and Safety Fire Commissioner. Bank and its variations (such as banc, banker, bancorp, bancshares), bankruptcy, credit union, savings and loan, trust or trust company need written approval from the Department of Banking and Finance. College or university need written approval from the Georgia Nonpublic Postsecondary Education Commission. Send the approval letter with the filing.", "availabilitySearchUrl": "https://ecorp.sos.ga.gov/BusinessSearch", "reservation": { "available": true, "fee": 35, "term": "30 days" }, "source": "https://web.archive.org/web/20260528222700/https://sos.ga.gov/how-to-guide/how-guide-how-reserve-name", "confidence": "P", "changes": "occasional" }, "fees": { "filing": 100, "portalSurcharge": 10, "total": 110, "expedite": [ { "label": "Two business days", "fee": 120, "turnaround": "Review completed and a response sent within two business days" }, { "label": "Same day", "fee": 275, "turnaround": "Same business day if received by noon; otherwise by noon the next business day" }, { "label": "One hour", "fee": 1200, "turnaround": "Within one hour, for filings received between 9 a.m. and 4 p.m. on a business day" } ], "note": "The $100 filing fee always carries a $10 service charge, so every standard filing costs $110, online, by mail or in person. Expedite fees are paid on top of the $110, run on business days only, and are not refundable. Without one, online filings generally take 7 to 10 business days and paper filings about 15, and longer in late December through January and at the end of each quarter.", "source": "https://web.archive.org/web/20260705035426/https://sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-filings", "confidence": "P", "changes": "annual" }, "steps": [ { "action": "Look up the name in the business search", "where": "https://ecorp.sos.ga.gov/BusinessSearch", "fee": 0, "asks": "A full or partial business name, a control number, or a registered agent name.", "produces": "A list of Georgia entities already on file with similar names.", "typicalWait": "Instant", "note": "The search page itself says it is not a name availability search. The Corporations Division decides whether a name is distinguishable only when it reviews a name reservation or your Articles of Organization, and it will not confirm availability by phone. A name that differs from an existing one only by LLC versus Inc., by the, by and versus &, by punctuation, or by a plural is treated as the same name.", "source": "https://web.archive.org/web/20260202181742/https://ecorp.sos.ga.gov/BusinessSearch", "confidence": "P", "changes": "stable" }, { "action": "Reserve the name (optional)", "where": "https://ecorp.sos.ga.gov/", "fee": 35, "asks": "Up to three names in order of preference, without the LLC ending, and your contact details. Online requests need an eCorp account; a paper Name Reservation Request form can be mailed instead with a check or money order.", "produces": "A name reservation number that holds the first available name for 30 days or until you file, whichever is sooner. You enter the number when you file.", "typicalWait": "About 5 to 7 business days online; about 15 business days by mail.", "note": "The $35 is $25 plus the $10 service charge and is kept even if no name is approved; the rejection notice explains how to submit new choices without paying again. A reservation cannot be renewed; after 30 days you must apply and pay again. Reserving is not required to file.", "source": "https://web.archive.org/web/20260528222700/https://sos.ga.gov/how-to-guide/how-guide-how-reserve-name", "confidence": "P", "changes": "occasional" }, { "action": "Create an eCorp account", "where": "https://ecorp.sos.ga.gov/Account", "fee": 0, "asks": "A user ID and password for the person filing. The sign-up screens are behind the account page and were not read for this record.", "produces": "A login that lets you file, pay by card, and see your filings and receipts in a dashboard.", "typicalWait": null, "note": "Only needed for filing online. Paper filers skip this step.", "source": "https://web.archive.org/web/20260528201603/https://ecorp.sos.ga.gov/Account", "confidence": "S", "changes": "occasional" }, { "action": "File the Articles of Organization online", "where": "https://ecorp.sos.ga.gov/", "fee": 110, "asks": "The LLC name or a name reservation number, the filer's name, address and email, the principal office mailing address (a post office box is allowed), the registered agent's name and Georgia street address and county, the name and address of each organizer, and any optional provisions. Members and managers are not listed.", "produces": "Articles of Organization generated by the system, and after approval a Certificate of Organization.", "typicalWait": "About 7 to 10 business days at standard speed. Uploading your own drafted articles through the paper-online option takes about 10 to 14.", "note": "Choose create or register a business, then Domestic Limited Liability Company. The registered agent must have a physical Georgia street address where they can be served in person; a post office box or mail drop is refused, and the LLC cannot be its own agent. The agent's consent is not required by the filing office. These screens sit behind the eCorp login, so this step is described from the Division's published instructions.", "source": "https://web.archive.org/web/20260705035426/https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "confidence": "S", "changes": "occasional" }, { "action": "Or file on paper instead", "where": "https://sos.ga.gov/page/georgia-business-forms", "fee": 110, "asks": "Your own Articles of Organization (the Division publishes a template, form CD 030), plus the Transmittal Information Form CD 231, which asks for the entity email, any name reservation number, the LLC name, the filer, the principal office mailing address, the registered agent and registered office with county and agent email, each organizer, and a signature.", "produces": "The same Certificate of Organization, sent by email if you gave an email address, otherwise by mail.", "typicalWait": "About 15 business days from receipt.", "note": "By mail, pay the $110 by check or money order payable to Secretary of State; in person you may also pay by credit card. Cash is not accepted, and counter or starter checks are rejected. The transmittal form is required with paper articles only; online filers do not fill it in.", "source": "https://web.archive.org/web/20260814093725/https://sos.ga.gov/sites/default/files/forms/Transmittal%20Form%20-%20Limited%20Liability%20Company%20%28CD%20231%29.pdf", "confidence": "P", "changes": "occasional" }, { "action": "Receive the Certificate of Organization", "where": "https://ecorp.sos.ga.gov/BusinessSearch", "fee": 0, "asks": null, "produces": "A Certificate of Organization and the filed articles, emailed to the filer (or mailed if no email was given), and a public record you can look up by name or control number.", "typicalWait": null, "note": "If the filing is marked deficient, fix and return it within 30 days to keep the original filing date. After 60 days it is treated as abandoned and you must file and pay again.", "source": "https://web.archive.org/web/20260716042041/https://sos.ga.gov/page/business-division-faq", "confidence": "P", "changes": "stable" } ], "afterFormation": [ { "name": "Federal EIN", "dueRule": "Apply after Georgia approves the LLC. The IRS says applying before the entity is formed can delay the application.", "fee": 0, "appliesIf": "LLCs that will hire employees, have more than one member, elect to be taxed as a corporation, or pay federal excise taxes.", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "note": "The IRS issues an EIN free and immediately online when the responsible party has a Social Security number or ITIN. The online application must be finished in one session and is limited to one EIN per responsible party per day. Any site that charges for an EIN is not the IRS.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "confidence": "P", "changes": "stable" }, { "name": "Georgia state tax registration", "dueRule": "Before your first Georgia payroll if you hire, and before your first taxable sale if you sell taxable goods or services.", "fee": null, "appliesIf": "LLCs that will have employees in Georgia or make sales subject to Georgia sales and use tax.", "where": "https://gtc.dor.ga.gov/", "note": "Registration is online through the Georgia Tax Center, which asks for your NAICS industry code and usually emails the tax account number within 15 minutes. The Department of Revenue says some tax types carry registration fees or taxes, so the cost depends on what you register for. Unemployment insurance is a separate registration with the Georgia Department of Labor; this site's state tax and employer pages carry the rates and thresholds.", "source": "https://dor.georgia.gov/taxes/register-new-business-georgia", "confidence": "P", "changes": "occasional" }, { "name": "Annual registration", "dueRule": "Between January 1 and April 1 of the calendar year after the year the LLC was formed, then between January 1 and April 1 every year. An LLC formed in October 2026 files its first one between January 1 and April 1, 2027.", "fee": 60, "appliesIf": "Every Georgia LLC.", "where": "https://ecorp.sos.ga.gov/", "note": "The $60 is a $50 fee plus the $10 service charge. Filing late adds a $25 penalty. You may pay for one, two or three years at once. If you change nothing, the One Click option files it without logging in. An LLC that does not file can be administratively dissolved; it gets 60 days from the notice to respond, and reinstatement within 5 years costs $260.", "source": "https://web.archive.org/web/20260528222650/https://sos.ga.gov/how-to-guide/how-file-annual-registration", "confidence": "P", "changes": "annual" }, { "name": "Corporate net worth tax (only if the LLC elects to be taxed as a corporation)", "dueRule": "An initial net worth return is due by the 15th day of the third calendar month after the business is formed, or the 15th day of the fourth month for a C corporation, then yearly with the income tax return.", "fee": null, "appliesIf": "Only an LLC that elects to be taxed as a corporation. An LLC taxed as a partnership or a disregarded entity, the default, is not described as owing it.", "where": "https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax", "note": "Georgia has no tax called an LLC franchise tax. Its corporate net worth tax is $0 for net worth of $100,000 or less, though a return is still required, and tops out at $5,000 above $22 million. The Department of Revenue page describes the tax for corporations and does not say in so many words how it treats an LLC that elects corporate status, so check with the Department if you make that election.", "source": "https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax", "confidence": "S", "changes": "occasional" }, { "name": "Federal beneficial ownership information (BOI) report", "dueRule": "Not required for an LLC formed in the United States.", "fee": 0, "appliesIf": "No LLC formed in the United States, as read on September 24, 2026. Only certain companies formed abroad and registered to do business in a U.S. state must report.", "where": "https://www.fincen.gov/boi", "note": "FinCEN issued a final rule on August 11, 2026, effective August 14, 2026, that makes permanent the exemption first adopted in March 2025: U.S. companies do not file BOI reports, and U.S. persons do not have to provide or update beneficial ownership information. The rule has changed several times since 2024, so check FinCEN directly before relying on this later.", "source": "https://www.fincen.gov/boi", "confidence": "P", "changes": "occasional" } ], "gaps": [ { "what": "The Division's own pages disagree on standard processing time. The filing-fees page and the Business FAQ say online filings take 7 to 10 business days, while the how-to guide for forming an LLC says about 7. For name reservations, the FAQ and one part of the reservation guide say 5 to 7 business days and another part of the same guide says 7. This record gives the ranges.", "source": "https://web.archive.org/web/20260705035426/https://sos.ga.gov/how-to-guide/filing-fees-and-expedited-processing-document-filings" }, { "what": "The filing-fees page and the fee schedule offer one-hour expedited review ($1,200) for any LLC filing, but the how-to guide for forming an LLC lists the one-hour option only under filing by mail. Whether eCorp offers it for online filings could not be seen without signing in.", "source": "https://web.archive.org/web/20260705035426/https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity" }, { "what": "The two official lists of banking words that need approval differ. The name reservation guide includes trusted and trusting; the Business FAQ does not.", "source": "https://web.archive.org/web/20260528222700/https://sos.ga.gov/how-to-guide/how-guide-how-reserve-name" }, { "what": "The eCorp business search is often described as a name availability check, but the search page itself says it is not one. Only a name reservation or the filing itself gets a ruling on availability.", "source": "https://web.archive.org/web/20260202181742/https://ecorp.sos.ga.gov/BusinessSearch" }, { "what": "This site's states.json agrees with the Secretary of State on every fee it holds: $100 filing fee ($110 with the service charge), $50 annual registration ($60 with the service charge), annual frequency, registered agent required, and form CD 030. Its note says the $60 rests on third-party guides because the fee schedule was blocked; the Secretary of State's own guides, as captured by the Internet Archive in May and July 2026, now confirm both totals, so that figure can rest on the state's page.", "source": "https://web.archive.org/web/20260528222650/https://sos.ga.gov/how-to-guide/how-file-annual-registration", "site": true }, { "what": "The fees in the Georgia Code itself (Title 14, Chapter 11, including sections 14-11-206, 14-11-1101 and 14-11-1103) could not be read: the state's official code host only works in a script-driven browser. The figures here rest on the Secretary of State's published fee pages and forms and the Division's rules, which say the fee is the one set in the Code and the Division's schedule.", "source": "https://rules.sos.ga.gov/gac/590-7-19", "site": true }, { "what": "The Department of Revenue's summary page gives only the floor ($0 at $100,000 or less) and ceiling ($5,000 above $22 million) of the corporate net worth tax, not the brackets in between, so they are not reproduced here.", "source": "https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax" } ], "notes": "Georgia's real cost to form an LLC is $110, not the $100 headline fee, because a $10 service charge is added to every filing; the yearly registration is $60 for the same reason. Georgia's LLC filing does not list members or managers, only organizers and a registered agent, and the agent must be a real person or company at a Georgia street address. The first annual registration is not due in the formation year but between January 1 and April 1 of the next year, and missing it can lead to administrative dissolution, not just a late fee. Most Georgia LLCs owe no net worth tax because it only reaches LLCs taxed as corporations. Federal beneficial ownership reporting does not apply to LLCs formed in the United States as of September 24, 2026." }, "NY": { "state": "New York", "abbr": "NY", "entity": "LLC", "checked": "2026-09-24", "portal": { "name": "New York Business Express", "url": "https://www.businessexpress.ny.gov/app/answers/cms/a_id/2443", "accountRequired": true, "note": "Filing online through Business Express as the owner means signing in to, or creating, a NY.gov account first. Someone filing on another person's behalf is sent instead to the Department of State's own online filing system, whose sign-in rules could not be read. Without going online, the Department of State takes the Articles of Organization by mail, by email with a signed credit card authorization form, or in person at One Commerce Plaza, 99 Washington Avenue, Albany, sixth floor, 9 a.m. to 4:30 p.m. Monday through Friday. The Division of Corporations no longer accepts filings by fax.", "source": "https://www.businessexpress.ny.gov/app/answers/cms/a_id/2443", "confidence": "S", "changes": "occasional" }, "nameRules": { "designators": [ "Limited Liability Company", "L.L.C.", "LLC" ], "restricted": "Some words cannot appear in an LLC name at all, including corporation, incorporated, partnership, attorney, cooperative, board of trade, chamber of commerce, state police and urban development. Others need a named approval attached to the Articles: bank, insurance, trust, loan, mortgage, finance and similar financial words need the Department of Financial Services; school, college, university, academy, institute, museum, library and similar education words need the Commissioner of Education or Board of Regents; exchange needs the Attorney General; blind or handicapped needs the social services department; United Nations needs the UN Secretary General. The Department of State publishes a chart of every restricted or prohibited word with the statute behind it.", "availabilitySearchUrl": "https://dos.ny.gov/corporation-and-business-entity-search-database", "reservation": { "available": true, "fee": 20, "term": "60 days" }, "source": "https://dos.ny.gov/system/files/documents/2018/10/restrictedwordsphrases.pdf", "confidence": "P", "changes": "occasional" }, "fees": { "filing": 200, "portalSurcharge": 0, "total": 200, "expedite": [ { "label": "24-hour", "fee": 25, "turnaround": "Within 24 hours" }, { "label": "Same-day", "fee": 75, "turnaround": "Same day" }, { "label": "Two-hour", "fee": 150, "turnaround": "Within 2 hours" } ], "note": "The $200 filing fee is not the real cost of forming a New York LLC. Within 120 days the LLC must also publish a notice in two newspapers and file a Certificate of Publication, which carries its own $50 state fee, and the newspapers charge for the notices at rates the state does not publish. Expedited handling is charged per document and applies to paper filings; Business Express says it is not required for online filing. Optional extras: an official name availability ruling is $5 per name, a name reservation is $20, and a certified copy of the filed Articles is $10.", "source": "https://dos.ny.gov/fee-schedules", "confidence": "P", "changes": "annual" }, "steps": [ { "action": "Check the name in the state's business database", "where": "https://dos.ny.gov/corporation-and-business-entity-search-database", "fee": 0, "asks": "The name to search, with a choice of how to match it (begins with, contains and similar), and optionally the entity type and status.", "produces": "A list of existing entities with similar names.", "typicalWait": "Instant", "note": "The Department of State says this database is for checking entities already on file and should not be used to decide whether a name is acceptable. A clear result is not a reservation or an approval.", "source": "https://dos.ny.gov/corporation-and-business-entity-search-database", "confidence": "P", "changes": "stable" }, { "action": "Ask for an official name availability ruling, if you want one", "where": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0", "fee": 5, "asks": "A written request, by mail or email, saying you want to know whether a name is available and listing each name to be searched. It cannot be done by phone.", "produces": "A written answer on whether the name is available as of the date and time of the search. It is not an approval of the name.", "typicalWait": null, "note": "Optional. The Department of State calls this the only way to find out whether a name is available before filing, and suggests attaching the response to the Articles, though it is not required.", "source": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0", "confidence": "P", "changes": "occasional" }, { "action": "Reserve the name, if you are not ready to file yet", "where": "https://dos.ny.gov/application-reservation-name-domestic-and-foreign-limited-liability-companies", "fee": 20, "asks": "The applicant's name and address, the exact name to reserve, and a checkbox for what the reservation is for (a new domestic LLC, in this case), signed by the applicant.", "produces": "A Certificate of Reservation holding the name for 60 days. It must be attached to the Articles of Organization when you file. The reservation can be extended up to two times, by written request filed before it expires, for up to 60 more days each.", "typicalWait": null, "note": "Optional. Skip it if you are filing the Articles right away. The statute allows the extensions, but the LLC fee schedule does not list a separate extension fee.", "source": "https://www.nysenate.gov/legislation/laws/LLC/205", "confidence": "P", "changes": "occasional" }, { "action": "Prepare the Articles of Organization", "where": "https://dos.ny.gov/system/files/documents/2023/01/1336-f.pdf", "fee": 0, "asks": "The state's form has three articles: the LLC's exact name; the New York county where its office will be (county only, no street address); and the mailing address where the Secretary of State, as the LLC's agent for legal papers, will forward any lawsuit served, plus an optional email address for notice of electronic service. The organizer signs and prints their name, and the last page asks for the filer's name and mailing address. The name must be written the same way everywhere it appears. A cover sheet asks for a contact name, mailing address, email and phone.", "produces": "Articles of Organization ready to file.", "typicalWait": null, "note": "The filer cannot be the LLC being formed. The state's form leaves out optional provisions the law allows, such as a later effective date of up to 60 days, a set dissolution date, a registered agent in addition to the Secretary of State, or a business purpose; to include any of these you draft your own Articles under the statute instead of using the form. The form does not ask whether the LLC is member-managed or manager-managed.", "source": "https://dos.ny.gov/system/files/documents/2023/01/1336-f.pdf", "confidence": "P", "changes": "occasional" }, { "action": "File the Articles of Organization and pay the filing fee", "where": "https://www.businessexpress.ny.gov/app/answers/cms/a_id/2443", "fee": 200, "asks": "The completed Articles, the $200 fee, and the Certificate of Reservation if you reserved the name. Paper filers who want faster handling add an expedite fee, paid separately.", "produces": "The filed Articles and a filing receipt showing the filing date, the LLC's name, an extract of the Articles and the fees paid. The receipt is your proof of filing and the state does not issue duplicates.", "typicalWait": "Online, the Department of State says the filing receipt arrives by email within minutes. Business Express lists an average processing time of 7 business days; paid expedited handling brings a paper filing down to 24 hours, the same day, or 2 hours.", "note": "The LLC exists from the filing date, or from a later effective date if the Articles state one. The 120-day publication deadline counts from that date.", "source": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0", "confidence": "P", "changes": "occasional" }, { "action": "Adopt a written operating agreement", "where": "https://dos.ny.gov/forming-limited-liability-company-new-york", "fee": 0, "asks": "The members must adopt a written operating agreement covering the LLC's business, how its affairs are run, and the rights and duties of members and managers. The state prescribes no form.", "produces": "An internal document the LLC keeps. It is never filed with the state.", "typicalWait": null, "note": "It may be signed before, at the time of, or within 90 days after the Articles are filed. The Department of State notes the law is silent on the consequences of not adopting one.", "source": "https://www.nysenate.gov/legislation/laws/LLC/417", "confidence": "P", "changes": "stable" } ], "afterFormation": [ { "name": "Apply for a federal EIN", "dueRule": "No state deadline. The IRS says to form the LLC with the state first and apply afterward, or the application may be delayed.", "fee": 0, "appliesIf": "The IRS says a business generally needs an EIN to hire employees, to operate as a partnership or corporation, or to pay sales and excise taxes.", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "note": "The IRS issues an EIN free and immediately online. The IRS warns that websites charging for an EIN are not the IRS; it never charges a fee.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "confidence": "P", "changes": "stable" }, { "name": "Register for sales tax and as an employer, if they apply", "dueRule": "Sales tax: register at least 20 days before you begin business if you will make taxable sales. Employer: register once the LLC becomes liable for unemployment insurance, which for a general business is the first day of the calendar quarter in which it pays $300 or more in wages.", "fee": null, "appliesIf": "An LLC that will sell taxable goods or services in New York, or that will pay wages.", "where": "https://www.tax.ny.gov/bus/st/register.htm", "note": "Sales tax registration is done through Business Express and needs a NY.gov Business account; the state then issues a Certificate of Authority that must be displayed at the place of business. One employer registration, Form NYS-100, opens both the unemployment insurance and the withholding accounts. Workers compensation and disability and Paid Family Leave coverage are bought from an insurance carrier, not registered for. The site's state compliance guide for New York carries the payroll details.", "source": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm", "confidence": "P", "changes": "occasional" }, { "name": "Check state and local licenses and permits", "dueRule": "Before you start operating.", "fee": null, "appliesIf": "Any LLC whose activity needs a state license or permit, or a license from its county, city, town or village.", "where": "https://www.businessexpress.ny.gov/", "note": "The Department of State points founders to New York Business Express for state licenses and permits, and to the county clerk and the city, town or village clerk where the business operates for local ones.", "source": "https://dos.ny.gov/forming-limited-liability-company-new-york", "confidence": "P", "changes": "occasional" }, { "name": "Publish notice of formation and file the Certificate of Publication", "dueRule": "Within 120 days after the Articles take effect, publish a copy of the Articles or a notice of formation once a week for six weeks in a row in two newspapers, one daily and one weekly, designated by the county clerk of the county named in the Articles, then file the Certificate of Publication with both newspapers' affidavits attached. For Articles effective October 15, 2026, everything must be on file by February 12, 2027.", "fee": 50, "appliesIf": "Every domestic LLC, except a theatrical production company covered by the exemption in the Arts and Cultural Affairs Law.", "where": "https://dos.ny.gov/certificate-publication-domestic-limited-liability-company-0", "note": "The $50 is only the state's filing fee. The newspapers set their own charges, and the state does not publish them, so no figure is given here. The notice's details, including the LLC's name and filing date, must match the state's records exactly. Missing the deadline suspends the LLC's authority to do business in New York until the certificate is filed; it does not void the LLC's contracts or remove the members' limited liability, and filing late lifts the suspension.", "source": "https://www.nysenate.gov/legislation/laws/LLC/206", "confidence": "P", "changes": "occasional" }, { "name": "File Form IT-204-LL and pay the annual filing fee", "dueRule": "By the 15th day of the third month after the LLC's tax year ends, which is March 15 for a calendar-year LLC, so an LLC formed in 2026 files its first one by March 15, 2027. If the date falls on a weekend or legal holiday, the next business day. There is no extension.", "fee": 25, "appliesIf": "An LLC taxed as a partnership or as a disregarded entity for federal tax purposes that has any income, gain, loss or deduction from New York sources in the year, even a net loss. An LLC that has elected to be taxed as a corporation does not file it.", "where": "https://www.tax.ny.gov/forms/current-forms/it/it204lli.htm", "note": "A single-owner LLC treated as a disregarded entity always pays $25. An LLC taxed as a partnership pays by its New York source gross income for the previous tax year: $25 up to $100,000, $50 up to $250,000, $175 up to $500,000, $500 up to $1,000,000, $1,500 up to $5,000,000, $3,000 up to $25,000,000 and $4,500 above that. A new LLC with no prior-year New York income pays the $25 minimum in its first year. Paying late brings penalties and interest. This fee is in place of corporate franchise tax, which applies only to an LLC taxed as a corporation.", "source": "https://www.nysenate.gov/legislation/laws/TAX/658", "confidence": "P", "changes": "annual" }, { "name": "File the first Biennial Statement", "dueRule": "Every two years, during the calendar month in which the Articles of Organization were filed (or took effect, if a later date was stated). An LLC whose Articles were filed in October 2026 files its first one in October 2028. Filing before that month does not count.", "fee": 9, "appliesIf": "Every domestic LLC.", "where": "https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies", "note": "It confirms the address where the Secretary of State forwards legal papers, and is filed online with the LLC's exact name and DOS ID number. The state emails a reminder only if it has an email address on file. Missing it does not dissolve the LLC, but the state's records and any Certificate of Status will show the LLC as past due, which can hold up a loan, lease or sale. Expedited handling is not available for this filing.", "source": "https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies", "confidence": "P", "changes": "annual" }, { "name": "Federal beneficial ownership (BOI) reporting", "dueRule": "None for a New York LLC, as of September 24, 2026.", "fee": 0, "appliesIf": "No LLC formed in the United States has to file. FinCEN's final rule of August 11, 2026, effective August 14, 2026, makes permanent the exemption for all U.S. companies. Only certain companies formed under the law of a foreign country and registered to do business in a U.S. state still report, and they do not report U.S. persons.", "where": "https://www.fincen.gov/boi", "note": "This rule changed several times in 2024 and 2025, and older guidance on FinCEN's own site saying U.S. companies must report is out of date. New York's own beneficial ownership disclosure law, in force since January 1, 2026, likewise applies only to LLCs formed outside the United States; a New York LLC files nothing under it.", "source": "https://www.fincen.gov/boi", "confidence": "P", "changes": "occasional" } ], "gaps": [ { "what": "The site's New York LLC cost note says newspaper publication runs from a few hundred dollars upstate to $2,000 or more in New York City, and cites the Department of State fee schedule. That fee schedule lists only the state's own fees ($200 to file, $50 for the Certificate of Publication) and no newspaper prices, and no Department of State page read gives a newspaper cost. The $200 and $50 figures are right; the dollar range has no primary source and should not be presented as sourced.", "source": "https://dos.ny.gov/fee-schedules", "site": true }, { "what": "The site's New York LLC data describes the IT-204-LL fee as $25 to $4,500 based on New York source gross income. That range is right for an LLC taxed as a partnership, but the Tax Law sets a flat $25 for a single-owner LLC treated as a disregarded entity, whatever its income, and a new LLC with no prior-year New York income pays the $25 minimum.", "source": "https://www.nysenate.gov/legislation/laws/TAX/658", "site": true }, { "what": "The Department of State's main how-to page for forming an LLC still says the Articles can be filed by fax, but the Division of Corporations' current announcement says it no longer accepts filings or requests by fax and asks for email or mail instead. The announcement is the current rule.", "source": "https://dos.ny.gov/important-updates-division-corporations-state-records-and-uniform-commercial-code" }, { "what": "The Department of State's how-to page says filing receipts for paper filings come back by first-class mail, but the cover sheet attached to the current Articles of Organization form says all documents will be returned to the email address given on the cover sheet.", "source": "https://dos.ny.gov/system/files/documents/2023/01/1336-f.pdf" }, { "what": "The Department of State's Biennial Statement page gives two different hours for its online filing service on the same page: Monday to Friday 6 a.m. to 7:30 p.m. Eastern in one place, and 24 hours a day, 7 days a week in another.", "source": "https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies" } ], "notes": "New York's added cost is the publication requirement, not the $200 filing fee. The newspapers are chosen by the county clerk of the county named in the Articles, not by the LLC, and the state does not publish their prices, so the county choice drives the bill. Six weekly notices plus the certificate filing must all fit inside 120 days, so publication cannot be rushed the way the filing can. New York makes the Secretary of State every LLC's agent for legal papers, so a separate registered agent is optional, and the state form does not ask whether the LLC is member-managed or manager-managed; that is set in the operating agreement." }, "UT": { "state": "Utah", "abbr": "UT", "entity": "LLC", "checked": "2026-09-24", "portal": { "name": "the Business Registration System", "url": "https://businessregistration.utah.gov/", "accountRequired": true, "note": "Utah has no Secretary of State. LLCs are filed with the Division of Corporations and Commercial Code, part of the Utah Department of Commerce, and every filing, including name reservations, annual renewals and paper filings, goes through the Business Registration System. You sign in with a UtahID, the state's single sign-on account, and you can create one at the sign-in screen. Most online filings are processed immediately after payment; filings that need manual review, such as paper filings, filings with attachments, name conflicts or filings the State Tax Commission must review, take 5 to 7 business days. The old OneStop address now just forwards to the Division's information website. The Division's office at 160 East 300 South in Salt Lake City is open 8 AM to 5 PM, Monday through Friday, and closed on state and federal holidays; online services stay available on holidays.", "source": "https://commerce.utah.gov/corporations/business-entities/domestic-limited-liability-company/", "confidence": "P", "changes": "occasional" }, "nameRules": { "designators": [ "limited liability company", "limited company", "L.L.C.", "LLC", "L.C.", "LC" ], "restricted": "An LLC name may abbreviate limited as Ltd. and company as Co. It cannot contain association, corporation, incorporated, partnership, limited partnership or L.P., or anything of similar meaning, and from October 1, 2026 it also cannot contain decentralized autonomous organization. It cannot use Olympic, Olympiad or Citius Altius Fortius without the United States Olympic Committee's consent, and a name formed or changed on or after May 4, 2022 cannot contain the number sequence 911. Words such as bank, credit union or trust company that suggest a financial institution need authorization from the Utah Department of Financial Institutions. The Division will not accept a name that implies the business is a state or local government agency.", "availabilitySearchUrl": "https://businessregistration.utah.gov/", "reservation": { "available": true, "fee": 22, "term": "120 days" }, "source": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S303_2026050620261001.html", "confidence": "P", "changes": "occasional" }, "fees": { "filing": 59, "portalSurcharge": 0, "total": 59, "expedite": [ { "label": "Expedited processing", "fee": 75, "turnaround": null } ], "note": "The Division's fee schedule lists $59 for an LLC's Certificate of Organization with no separate online add-on. The Legislature's approved fee list for July 2026 through June 2027 shows the same amounts as the year before, as a $54 filing fee plus a $5 state single sign-on portal fee, so $59 is the current price even though the Division's schedule is still titled for the prior fiscal year. The same law allows Commerce to charge an electronic payment fee of up to $3 on payments under $100; whether one is added at checkout can only be seen after signing in. Expedited processing is a flat $75 per filing, and the Division does not publish how fast it is. A name reservation, if you want one, is a separate $22. All fees are nonrefundable.", "source": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "confidence": "P", "changes": "annual" }, "steps": [ { "action": "Search the name", "where": "https://businessregistration.utah.gov/", "fee": 0, "asks": "The name you want to use, to compare against names already on file with the Division.", "produces": "A list of existing Utah business names. Your name must differ from each of them by at least one word, letter or number; endings such as LLC, differences in capitalization or punctuation, and singular versus plural do not count as differences.", "typicalWait": null, "note": "A name that looks available is not final until the Division approves your filing. The Division charges small fees for searches of the people behind a business, but not for checking a name.", "source": "https://commerce.utah.gov/corporations/faqs/how-can-you-find-out-if-the-name-is-available/", "confidence": "S", "changes": "occasional" }, { "action": "Create a UtahID account", "where": "https://businessregistration.utah.gov/", "fee": 0, "asks": "An email address, which you confirm with a six digit code, then your first and last name, a username and a password of 8 to 128 characters using at least three of uppercase, lowercase, numbers and symbols. The first time you sign in to the business system it also asks for your personal details.", "produces": "A login for the Business Registration System.", "typicalWait": null, "note": "Each sign-in sends a security code to your email. You need this account for every step that follows, including a name reservation.", "source": "https://commerce.utah.gov/wp-content/uploads/2024/11/UTID-Login.pdf", "confidence": "S", "changes": "occasional" }, { "action": "Reserve the name (optional)", "where": "https://businessregistration.utah.gov/", "fee": 22, "asks": "Your name and address and the name you want to hold. In the system it sits under Other in the left menu.", "produces": "Exclusive use of the name for 120 days. You can transfer the reservation to someone else.", "typicalWait": null, "note": "A reservation is not a registration and is not required. The Division asks that you not file one if your formation filing is ready; file the Certificate of Organization instead.", "source": "https://commerce.utah.gov/corporations/business-entities/business-name-information/", "confidence": "S", "changes": "occasional" }, { "action": "Line up a registered agent", "where": "https://businessregistration.utah.gov/", "fee": 0, "asks": "Either the name of a commercial registered agent listed with the Division, or the name and Utah address of a person who agrees to accept legal papers for the LLC, which can be you, or the title of a position within the LLC and its mailing address.", "produces": "The registered agent details the Certificate of Organization requires.", "typicalWait": null, "note": "Every Utah LLC must have and keep a registered agent in Utah. Naming an agent counts as your statement that the agent agreed to serve. The state charges nothing to name one; a commercial registered agent sets its own price. From October 1, 2026 the law says an address given in a filing must be a Utah street address, plus a Utah mailing address if different. If the LLC goes 60 days in a row without an agent, the Division can start dissolving it.", "source": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S404_2026050620261001.html", "confidence": "P", "changes": "occasional" }, { "action": "File the Certificate of Organization", "where": "https://businessregistration.utah.gov/", "fee": 59, "asks": "Choose Formations in the left menu and pick the LLC type. The law requires the LLC's name, the street and mailing address of its principal office, and the registered agent details. The system also asks for the people involved, such as managers, members and organizers, any documents the law requires you to attach, and an electronic signature certifying the filing is accurate. You then pay through the shopping cart.", "produces": "A filed Certificate of Organization. The LLC exists once the filing is effective and it has at least one member. You get a confirmation and an email when the filing is accepted.", "typicalWait": "Most online filings are processed immediately after payment. Filings that need manual review take 5 to 7 business days.", "note": "Utah calls this a Certificate of Organization, not Articles of Organization. For entities created after September 16, 2024, the email used to file becomes the entity's filing administrator, and only that person and the users they approve can file for the LLC later.", "source": "https://commerce.utah.gov/corporations/online-registration-instructions/", "confidence": "S", "changes": "occasional" }, { "action": "Get an EIN from the IRS", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "fee": 0, "asks": "The LLC's legal name and address and the responsible party's Social Security number or ITIN.", "produces": "A federal Employer Identification Number, issued immediately online if approved.", "typicalWait": "Minutes online", "note": "The IRS issues EINs for free. Utah's corporate tax returns use the EIN as the business's tax identification number.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "confidence": "P", "changes": "stable" } ], "afterFormation": [ { "name": "Federal EIN", "dueRule": "As soon as the LLC is formed, before opening a bank account, registering for state taxes or hiring.", "fee": 0, "appliesIf": "Every LLC that will hire, open a business bank account, register for state taxes or be taxed as a corporation.", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "note": "Free from the IRS and issued immediately online.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number", "confidence": "P", "changes": "stable" }, { "name": "State tax registration", "dueRule": "Before you make taxable sales in Utah or pay wages to a Utah employee.", "fee": null, "appliesIf": "LLCs that sell taxable goods or services, or that hire.", "where": "https://tap.utah.gov", "note": "Sales tax and withholding accounts are opened with the Utah State Tax Commission on form TC-69, available through its Taxpayer Access Point. Unemployment insurance is handled by the Department of Workforce Services. Rates and thresholds are covered in this site's state tax registration guide for Utah.", "source": "https://tax.utah.gov/business/withholding-overview/withholding/", "confidence": "P", "changes": "occasional" }, { "name": "Local business license", "dueRule": "Before you start doing business, under the rules of the city or county where the business is based.", "fee": null, "appliesIf": "Depends on the city or county where the business is based.", "where": "https://commerce.utah.gov/wp-content/uploads/2021/09/tips.pdf", "note": "Local licenses come from the city, or the county for unincorporated areas, where the business is based. Requirements and fees vary and are not collected here.", "source": "https://commerce.utah.gov/wp-content/uploads/2021/09/tips.pdf", "confidence": "S", "changes": "occasional" }, { "name": "Federal beneficial ownership (BOI) reporting", "dueRule": "No report is due. As of September 24, 2026, companies created in the United States are exempt.", "fee": 0, "appliesIf": "Does not apply to an LLC formed in Utah or any other state. Only certain companies formed outside the United States and registered to do business here must report.", "where": "https://www.fincen.gov/boi", "note": "FinCEN made the exemption for U.S. companies permanent in a final rule issued August 11, 2026 and effective August 14, 2026, replacing the interim rule of March 2025. U.S. persons also do not have to provide their information to reporting companies. Check FinCEN's site before relying on this, since the rule has changed several times.", "source": "https://www.fincen.gov/boi", "confidence": "P", "changes": "occasional" }, { "name": "Annual renewal (annual report)", "dueRule": "Every year, starting the year after formation, by the end of the month in which the LLC was formed. An LLC formed in October 2026 files its first renewal in October 2027. It can be filed up to 60 days early, and the Division mails a reminder postcard to the registered agent about 60 days before.", "fee": 18, "appliesIf": "Every Utah LLC.", "where": "https://businessregistration.utah.gov/", "note": "The $18 includes a $5 state single sign-on portal fee. You can update addresses, the registered agent and the people listed at no extra charge. A late renewal adds a $10 fee. If the renewal is more than 60 days late, the Division can serve a notice, and if the LLC does not fix it within 60 days after that, the Division dissolves it administratively. Reinstating an LLC costs $54, and the fee schedule adds $18 for each missed year plus a $10 delinquency fee. The Division's help page says the renewal is due one year from the date of registration; the law sets the whole anniversary month.", "source": "https://le.utah.gov/xcode/Title16/Chapter1A/C16-1a-S212_2026050620261001.html", "confidence": "P", "changes": "annual" }, { "name": "Corporate franchise tax", "dueRule": "Only for an LLC taxed as a C corporation: the return is due by the 15th day of the fourth month after its tax year ends, or the federal due date if later.", "fee": null, "appliesIf": "Only an LLC that is taxed as a corporation for federal income tax purposes. An LLC taxed the default way, as a partnership or a sole owner's business, pays no Utah entity-level income or franchise tax.", "where": "https://tax.utah.gov/business/", "note": "Utah follows the federal classification: an LLC taxed as a corporation is a corporation for Utah tax. A C corporation files form TC-20 and owes 4.45% of Utah taxable income for tax years beginning on or after January 1, 2026, with a $100 minimum even if it earns nothing. An LLC that elects S corporation status files form TC-20S instead, and the $100 minimum does not apply. A multi-member LLC taxed as a partnership files form TC-65 and may have to withhold Utah tax for some of its members.", "source": "https://le.utah.gov/xcode/Title59/Chapter7/C59-7-S104_2026050620260506.html", "confidence": "P", "changes": "annual" } ], "gaps": [ { "what": "Utah's LLC law is renumbered on October 1, 2026 by Senate Bill 40 of the 2026 General Session (Laws of Utah 2026, Chapter 93, signed March 17, 2026). The LLC Act moves from Title 48, Chapter 3a to Title 16, Chapter 20, and the rules shared by all business entities move into a new Title 16, Chapter 1a. Successor sections: permitted names 48-3a-108 becomes 16-1a-302 and 16-1a-303(5); name reservation 48-3a-109 becomes 16-1a-304; registered agent 48-3a-111 and 16-17-203 become 16-1a-402 and 16-1a-404; annual report 48-3a-212 becomes 16-1a-212; administrative dissolution 48-3a-708 becomes 16-1a-602 and 16-1a-603; the Certificate of Organization 48-3a-201 becomes 16-20-201. The designators, the 120-day reservation, the registered agent duty, the certificate contents and the fees do not change. Small substantive changes: the annual report is due by the last day of the anniversary month and may be filed up to 60 days early; addresses in filings must be Utah street addresses; decentralized autonomous organization is added to the words an LLC name cannot use; and the Division can start dissolving an entity over an unpaid fee after six months instead of 60 days. Founder-facing text in this record is worded to read correctly both before and after that date.", "source": "https://le.utah.gov/Session/2026/bills/enrolled/SB0040.pdf" }, { "what": "The Division links its fee schedule as current but the document is still titled Fiscal Year 2026, effective July 1, 2025. The Legislature's approved fees for July 1, 2026 through June 30, 2027 (House Bill 8, 2026) are unchanged from the prior year: LLC filing $54, single sign-on portal fee $5, LLC annual report $13, late renewal $10, name reservation $22, LLC reinstatement $54, priority processing $75. The Division's $59 formation and $18 renewal figures therefore remain current. The Division's schedule says only renewals carry the $5 portal fee, yet its $59 formation figure equals the $54 approved fee plus $5, so the breakdown the Division publishes does not match the approved list; the amount a founder pays is $59 either way.", "source": "https://le.utah.gov/Session/2026/bills/enrolled/HB0008.pdf" }, { "what": "The same approved fee list lets the Department of Commerce charge an electronic payment fee of up to $3 on payments under $100. The Division's schedule does not mention one and the checkout is behind a login, so whether the $59 filing actually carries a card fee could not be confirmed.", "source": "https://le.utah.gov/Session/2026/bills/enrolled/HB0008.pdf" }, { "what": "The Division's renewal help page says the renewal is due one year from the date of registration, while the statute (48-3a-212 now, 16-1a-212 from October 1, 2026) makes it due during, or by the end of, the anniversary month. The statute governs; this page follows the statute.", "source": "https://commerce.utah.gov/corporations/faqs/how-to-renew-a-business/" }, { "what": "The Division's home page says filings needing manual review take 5 to 7 business days, while its renewal guide says processing is currently 7 to 10 business days.", "source": "https://commerce.utah.gov/corporations/renewal-process/" }, { "what": "src/_data/states.json UT.llc agrees on every figure: filingFee 59, annualReportFee 18, annual frequency, no franchise tax for a default LLC, the 4.45% corporate rate from 2026 (confirmed in Utah Code 59-7-104, amended by 2026 Chapter 250), registered agent required, and form name Certificate of Organization. Its realCostNote needs three corrections: it points to the OneStop portal at osbr.utah.gov, which now only forwards to the Division's information site while filing happens in the Business Registration System; it calls the $75 expedite next-business-day, a turnaround the Division does not publish; and it cites UCA 48-3a-201, which becomes 16-20-201 on October 1, 2026. Its confidence can move from S to P for the fees, using the Division schedule and House Bill 8 of 2026.", "source": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "site": true }, { "what": "The old business search address secure.utah.gov/bes now forwards to the Business Registration System, which is also where the Division sends people to check name availability. That system refused plain automated requests with a 403 response, so the search, reservation and filing screens were described from the Division's published instructions rather than viewed.", "source": "https://commerce.utah.gov/corporations/faqs/how-can-you-find-out-if-the-name-is-available/", "site": true }, { "what": "The reinstatement line in the Division's fee schedule says reinstatement costs $54 and that reinstatements also incur $18 for each missed year plus a $10 delinquency fee. It does not say whether the $54 already includes one missed year, so no total reinstatement cost is published here.", "source": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf" } ], "notes": "Starting October 1, 2026, Utah's LLC law is found in Title 16, Chapters 1a and 20 of the Utah Code instead of Title 48, Chapter 3a. The move keeps the same fees, name endings, 120-day name reservation, registered agent duty and yearly renewal; the only changes a new LLC would notice are that the renewal is due by the last day of the anniversary month and may be filed up to 60 days early, and that addresses in filings must be Utah street addresses. Utah has no Secretary of State; everything here runs through the Division of Corporations and Commercial Code in the Department of Commerce. The Business Registration System is the only online route for forming, reserving a name and renewing." }, "VA": { "state": "Virginia", "abbr": "VA", "entity": "LLC", "checked": "2026-09-24", "portal": { "name": "the Clerk's Information System (CIS)", "url": "https://cis.scc.virginia.gov/", "accountRequired": true, "note": "Virginia forms LLCs through the State Corporation Commission (SCC), not a Secretary of State. You need a free CIS account to file or reserve a name online, and signing up asks for your home address, not the business address, because a third party verifies your identity against it. CIS opens on a cookie consent screen before anything else. You can also mail the paper form to P.O. Box 1197, Richmond, VA 23218-1197, or deliver it to 1300 East Main Street, Tyler Building, 1st Floor, Richmond, where in-person service runs only from 8:30 to 10:30 a.m., Monday to Friday. The Clerk's Office phone lines are (804) 371-9733 and 1-866-722-2551.", "source": "https://www.scc.virginia.gov/businesses/business-faqs/cis-faq/", "confidence": "P", "changes": "occasional" }, "nameRules": { "designators": [ "limited company", "limited liability company", "L.C.", "LC", "L.L.C.", "LLC" ], "restricted": "The name cannot suggest a different kind of entity, so words like corporation, incorporated, Corp. or Inc. are out. It may not use bank or trust unless the LLC is in that business or the rest of the name makes clear it is not, and the same rule applies to engineer, architecture and land surveying. United States, national, Federal and reserve are barred for companies in banking, lending, brokerage, insurance, savings or trust business. Names with restricted words go to the Clerk's Office for review instead of being accepted on the spot.", "availabilitySearchUrl": "https://cis.scc.virginia.gov/Account/NameCheckAvailability", "reservation": { "available": true, "fee": 10, "term": "120 days, renewable for further 120-day periods during the 45 days before it expires" }, "source": "https://law.lis.virginia.gov/vacode/13.1-1012/", "confidence": "P", "changes": "occasional" }, "fees": { "filing": 100, "portalSurcharge": 0, "total": 100, "expedite": [ { "label": "Next business day", "fee": null, "turnaround": "Submit by 2:00 p.m. Eastern for a filing response by 4:00 p.m. Eastern the next business day" }, { "label": "Same day", "fee": 200, "turnaround": "Submit by 10:00 a.m. Eastern for a filing response by 4:00 p.m. Eastern the same business day" } ], "note": "The $100 fee for Articles of Organization is set by statute and is the same online, by mail or in person. The SCC's published instructions show no added online charge. Expedited service is only for online filings, never paper, and the expedite fee is not refunded if the filing is rejected, and a resubmission needs a new expedite fee. The SCC prices next-day service at either $50 or $100 without saying which applies to LLC Articles, so that figure is left blank here. An online filing with no attached document is usually accepted at checkout anyway, so expediting mostly matters if you attach your own articles or your name needs review.", "source": "https://law.lis.virginia.gov/vacode/13.1-1005/", "confidence": "S", "changes": "annual" }, "steps": [ { "action": "Search the name", "where": "https://cis.scc.virginia.gov/Account/NameCheckAvailability", "fee": 0, "asks": "The proposed LLC name. The check ignores the required LLC wording, small words like the, and, or, of and for, and certain punctuation, then compares what is left against every name on record.", "produces": "A result saying whether the name is distinguishable from names already on record.", "typicalWait": "Instant", "note": "An available result does not hold the name for you. The name must use standard keyboard letters and cannot contain these characters: { } [ ] \" < > ^ \\. Registering a name with the SCC does not give you trademark rights.", "source": "https://www.scc.virginia.gov/businesses/business-faqs/business-entity-names/", "confidence": "P", "changes": "occasional" }, { "action": "Create a CIS account", "where": "https://cis.scc.virginia.gov/", "fee": 0, "asks": "Your personal details, including your home address, followed by a username and password. The password needs at least eight characters with a capital letter, a number and exactly one special character.", "produces": "A CIS login and dashboard where your filings, receipts and SCC letters appear.", "typicalWait": null, "note": "If identity verification fails, check that you entered your home address, or try a previous address or name if you moved or changed your name recently. One account covers every business you file for.", "source": "https://www.scc.virginia.gov/businesses/business-faqs/cis-faq/", "confidence": "S", "changes": "occasional" }, { "action": "Reserve the name (optional)", "where": "https://www.scc.virginia.gov/businesses/forms-and-fees/virginia-limited-liability-companies/", "fee": 10, "asks": "The exact name to reserve, online in CIS or on Form SCC631.", "produces": "A 120-day exclusive hold on the name, with a reservation ID and PIN in the acceptance letter on your CIS dashboard.", "typicalWait": null, "note": "Reserving is not required. Skip it if you are filing Articles of Organization right away. If you do reserve, you will need the reservation ID and PIN when you file.", "source": "https://law.lis.virginia.gov/vacode/13.1-1013/", "confidence": "P", "changes": "occasional" }, { "action": "Line up a registered agent and registered office", "where": "https://www.scc.virginia.gov/businesses/business-faqs/registered-agents/", "fee": 0, "asks": "The agent's name, how the agent qualifies, and the physical Virginia street address of the agent's business office, including the county or independent city it is in.", "produces": "The registered agent and registered office details the Articles of Organization require.", "typicalWait": null, "note": "The agent can be a Virginia resident who is a member or manager of the LLC (or holds a similar role in a company that is a member or manager), or a member of the Virginia State Bar. It can also be a corporation, LLC or registered limited liability partnership authorized to do business in Virginia. The LLC cannot be its own agent. A virtual office or mail drop is not accepted, and a P.O. box is allowed only in a town of under 2,000 people with no street address, and then only on paper.", "source": "https://law.lis.virginia.gov/vacode/13.1-1015/", "confidence": "P", "changes": "stable" }, { "action": "File Articles of Organization", "where": "https://cis.scc.virginia.gov/", "fee": 100, "asks": "In CIS: the LLC name (or your reservation ID and PIN), an email and phone number for the LLC, an industry code, whether the LLC lasts indefinitely or ends on a set date, the registered agent and their qualification, the registered office, the principal office street address, the management structure, and the name and capacity of each organizer signing. You then check out and pay by card on a payment site run by LexisNexis, where you can also choose expedited service.", "produces": "Submitted Articles of Organization, a payment receipt, and an acceptance email once the SCC approves them.", "typicalWait": "Usually an acceptance email right after checkout for an online filing with no attached document. If you attach your own articles or the name needs review, expect about five business days.", "note": "An organizer must sign. The principal office cannot be a P.O. box but does not have to be in Virginia. Let CIS build the articles from what you type rather than uploading your own, and never attach an operating agreement or other documents, since mismatches and extra attachments are among the top reasons the SCC rejects filings. Paper Form LLC1011 is the alternative, with the same $100 fee.", "source": "https://www.scc.virginia.gov/businesses/business-faqs/llc-faqs/", "confidence": "S", "changes": "occasional" }, { "action": "Receive the certificate of organization", "where": "https://cis.scc.virginia.gov/", "fee": 0, "asks": "Nothing further.", "produces": "The SCC's certificate of organization. The LLC legally exists from the moment the certificate is issued, unless the articles name a later effective date, which can be no more than 15 days out.", "typicalWait": null, "note": "SCC letters, including acceptance and rejection notices, appear under Correspondence on your CIS dashboard. A rejection notice explains how to fix and resubmit.", "source": "https://law.lis.virginia.gov/vacode/13.1-1004/", "confidence": "P", "changes": "stable" } ], "afterFormation": [ { "name": "Federal beneficial ownership information (BOI) reporting", "dueRule": "Not required for an LLC formed in Virginia.", "fee": 0, "appliesIf": "No LLC formed in the United States, as of September 24, 2026.", "where": "https://www.fincen.gov/boi", "note": "U.S. companies have been exempt since FinCEN's interim final rule of March 2025. FinCEN made that exemption permanent in a final rule issued August 11, 2026, which took effect August 14, 2026. Only certain companies formed outside the United States and registered to do business here still report. This rule has changed several times, so check FinCEN again before relying on it later.", "source": "https://www.fincen.gov/boi", "confidence": "P", "changes": "occasional" }, { "name": "IRS Employer Identification Number (EIN)", "dueRule": "Once the LLC has been formed. If the online application is approved, the number is issued immediately.", "fee": 0, "appliesIf": "Any LLC that needs a federal tax ID number, for example to hire employees.", "where": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "note": "The IRS never charges for an EIN, so sites that charge a fee are not the IRS. The online application must be finished in one sitting and times out after 15 minutes of inactivity.", "source": "https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online", "confidence": "P", "changes": "stable" }, { "name": "Virginia sales tax registration", "dueRule": "Before the LLC starts doing business as a dealer in Virginia, with one registration for each place of business.", "fee": 0, "appliesIf": "An LLC that sells, leases or rents taxable goods or certain taxable services in Virginia, or a remote seller with more than $100,000 of Virginia sales or 200 or more Virginia transactions a year.", "where": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "note": "Registration is free, and the certificate must be displayed at the registered location. Doing business as a dealer without one is a Class 2 misdemeanor, and each day counts as a separate offense. Sales made only through a marketplace platform are generally the platform's to collect. This site's Virginia sales tax registration data has the timing rules for remote sellers.", "source": "https://law.lis.virginia.gov/vacode/58.1-613/", "confidence": "P", "changes": "occasional" }, { "name": "Virginia withholding tax registration", "dueRule": "Before the first payroll the LLC must withhold Virginia income tax from.", "fee": 0, "appliesIf": "An LLC with employees whose wages are subject to Virginia withholding.", "where": "https://www.tax.virginia.gov/withholding-tax", "note": "Once registered, you must file withholding returns every period even when nothing was withheld. How often you file depends on how much you withhold each month. Unemployment insurance is a separate registration with the Virginia Employment Commission, and this site's Virginia employer registration data covers both.", "source": "https://www.tax.virginia.gov/withholding-tax", "confidence": "S", "changes": "occasional" }, { "name": "Local business license (BPOL)", "dueRule": "Set by each city, county or town.", "fee": null, "appliesIf": "An LLC with a definite place of business in a Virginia locality that levies the Business, Professional and Occupational License tax.", "where": "https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/", "note": "Many Virginia localities tax business gross receipts under their own license ordinance, so check the ordinance of each locality where the LLC has a place of business.", "source": "https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section100/", "confidence": "P", "changes": "occasional" }, { "name": "Annual registration fee", "dueRule": "By the last day of the month the LLC was formed, starting the following year and then every year. An LLC formed in October 2026 first pays by October 31, 2027.", "fee": 50, "appliesIf": "Every Virginia LLC.", "where": "https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/", "note": "There is no annual report, just the $50 fee. The SCC mails a notice to your registered agent about two months before the due date, and you cannot pay before that notice is issued. Online card payments carry no processing fee. If the fee is late, even when the due date falls on a weekend or holiday, a $25 penalty is added. If it is still unpaid on the last day of the third month after the due date, the LLC is canceled automatically, so an October 2027 payment missed until January 31, 2028 ends the LLC. Reinstatement is possible within five years for $100 plus the unpaid fees. Watch for official-looking mail from private companies offering to pay this fee for you. The only payment that counts is the one made to the SCC.", "source": "https://law.lis.virginia.gov/vacode/13.1-1062/", "confidence": "P", "changes": "annual" } ], "gaps": [ { "what": "The SCC's expedited services page prices next-business-day service at either $50 or $100 and does not say which applies to LLC Articles of Organization. The statute that authorizes expedite fees names no amounts, and the SCC's fee regulation does not list them, so the next-day fee stays blank here. The fee shows on the Payment Details screen in CIS, which we could not view.", "source": "https://www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-services/" }, { "what": "The SCC's registered agent FAQ says every registered agent must be a Virginia resident. The statute also allows a corporation, LLC or registered limited liability partnership authorized to do business in Virginia to serve as agent, and Form LLC1011 lists that option. The statute and form are right.", "source": "https://law.lis.virginia.gov/vacode/13.1-1015/" }, { "what": "The SCC's annual registration fee FAQ describes the cancellation deadline as the last business day of the third month after the due date. The statute says the last day of that month, with no business-day adjustment. Go by the statute and pay well before either date.", "source": "https://law.lis.virginia.gov/vacode/13.1-1050.2/" }, { "what": "The SCC's Corporate Transparency Act page still says LLCs formed through the Clerk's Office are reporting companies that must file beneficial ownership reports. FinCEN's own page says U.S. companies are exempt under the final rule effective August 14, 2026. FinCEN is right.", "source": "https://www.scc.virginia.gov/businesses/cta-faqs/" }, { "what": "The figures this site already publishes for Virginia agree with the statute: $100 to file and a $50 annual registration fee with a $25 late penalty. Two wording differences: our note says the SCC administratively cancels an LLC that does not pay, when the statute cancels it automatically by operation of law with no separate action, and our form name reads LLC-1011 where the form itself reads LLC1011.", "source": "https://law.lis.virginia.gov/vacode/13.1-1050.2/", "site": true } ], "notes": "Virginia has no Secretary of State business filing office. Everything goes through the State Corporation Commission and CIS. The yearly obligation is a flat $50 fee, not a report, and the notice goes to your registered agent, so if you use a paid agent make sure it forwards mail. The SCC does not keep a list of members or managers, and the LLC itself must keep a current list of members at its principal office. A fictitious name (doing business as) can only be registered after the LLC exists. Professional services such as legal or medical practices use a different form, Articles of Organization for a Professional LLC." } } }