{ "name": "Corpus U.S. LLC Government Fee Dataset — 50 States + DC", "version": "2", "generated_from_sha256": "ccceff711b031c06df8aab475a7184030c11bd6e1532d1d286730228f3aa5464", "last_verified": "2026-09-30", "license": "https://creativecommons.org/licenses/by/4.0/", "methodology_url": "https://corpuslaw.us/form-an-llc/methodology", "citation": "Corpus, U.S. LLC Government Fee Dataset, https://corpuslaw.us/form-an-llc/methodology, accessed 2026-09-30", "provenance": { "source": "Cursus work graph corpus-llc-fees, node quote_check output dataset/llc-fees.json", "review": "Council k-6 (gpt-6-astra + claude-opus-5-5) settled PASS by consensus in round 2, 2026-09-30T04:59:29Z; two minor findings open (AK initial_report fee unconfirmed; OH/OR/PA/RI processing times stored in formula)", "accepted": "Founder approved the accept gate 2026-10-01T13:01:06Z (response: approve)" }, "source_file": { "schema": "corpus-llc-fees/1", "spec_sha256": { "VERIFY-BRIEF.md": "0a487c25e170f7d0fd4f1ce0a4a04bb4e1b577e3e26faa0a678c03f811d513f3", "batches.json": "f040f074a7f05df776b493e0e7f9db146719c38fb8d0ebddfc6ea29791a67bba", "check_batches.py": "7e30ad386f270150e641352e56e8fef8d3a0c6e41654a46a388795e0b7af4794", "current-facts.json": "2dad9f83f150f96efd13fdb1dc58c1c2e5c467781abfe56512ae52554c11c593", "snap.py": "c3f947a81291137316d8c81c52f0657bf8078fb358acc5a980a36660d09b32be" }, "batch_sha256": { "batch-1": "28825e17705e163d893ffc5ec4662812be8eade1c34609b9d9876df965a4f903", "batch-2": "9c98b73fc4a29fe4f8d39007b802d9126260aa4bb5a7355a616d0358a026f1e2", "batch-3": "dda2548e0de1729a86c43a31f283e5f329130b1d817ccdebb1c0349e8e5318c4", "batch-4": "62eb63320f4cfe8a4ab4565ba1db09b80d2aeceda117f9d5d2913c446cc649ed", "batch-5": "2425b1a1f6ff32465f0f0b2310accbe73916f910b53a75829c841fcd14cfcb3e", "batch-6": "f4f5f7aa174770f6a008088949442cec694d8d0b23bfdea96c1986a0a02c26d5" } }, "fields": { "formation_filing": "Every state charge to form a standard domestic LLC: the formation filing fee, anything else required at or before filing (in some states a name reservation, an initial list or a business license), charges owed only in stated circumstances, and elective add-ons such as expedited service.", "initial_report": "An initial report, list or statement due soon after formation, its deadline and fee.", "annual_report": "The recurring report (annual, biennial…): whether it is required, its due-date rule and its fee.", "franchise_or_privilege_tax": "Whether an entity-level franchise, privilege or minimum tax applies to a standard LLC under its default tax classification, one plain-sentence condition when it applies only in some cases, and its flat annual amount when one exists. Rates, caps and exemptions are deliberately left to the tax agency.", "publication": "Whether the state requires publishing a notice of formation in a newspaper.", "processing": "Standard processing time and the expedited options (fee and turnaround) the agency states." }, "jurisdictions": [ { "code": "AK", "name": "Alaska", "slug": "alaska", "fields": { "formation_filing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [ { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "The fee for a domestic limited liability company filing articles of organization under AS 10.50 or a foreign limited liability company filing an application for registration as a foreign limited liability company under AS 10.50 is $150." } ], "note": null, "unverifiable_reason": "The June 2026 Alaska Division compilation states an articles-of-organization fee of $150 (3 AAC 16.065(a)), conflicting with the published $250; the Division forms-and-fees page returned HTTP 403, so the current charge remains unconfirmed." }, "initial_report": { "status": "verified", "required": true, "frequency": "once", "due": "Within six months after original organization, upon receipt of a form from the department.", "components": [], "evidence": [ { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "Upon receipt of a form from the department, a limited liability company shall file a biennial report within six months after original organization." }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "The fee to file a biennial report for a domestic limited liability company is $100; a foreign limited liability company doing business in this state is $200. A domestic or foreign limited liability company that is delinquent in filing its biennial report on or before the time prescribed under AS 10.50.760 (b) shall pay a late charge of $25 for" }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A biennial report required by AS 10.50.750 shall be filed with the department and is due before January 2 of the filing year." }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A limited liability company filing articles of organization and a foreign limited liability company registering during an even-numbered year shall file the biennial report each even-numbered year. A limited liability company filing articles of organization and a foreign limited liability company registering during an odd-numbered year shall file the biennial report each odd-numbered year. The biennial report is delinquent if not filed before February 1 of each odd- or even-numbered year" }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A domestic or foreign limited liability company that fails to file a biennial report within the time prescribed under AS 10.50.760 (b) is subject to an additional charge of 10 percent of the total amount of the filing fee" } ], "note": "The statute calls this first filing a biennial report and does not state its fee; the biennial FAQ that would show whether that first filing is free returned HTTP 403.", "unverifiable_reason": null }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Due before January 2 of the filing year; even-year formations file in even years and odd-year formations in odd years; delinquent if not filed before February 1.", "components": [ { "label": "Biennial report fee", "amount_usd": 100, "formula": null, "cadence": "biennial", "required": true, "condition": null, "evidence": [ 1 ] }, { "label": "Late charge", "amount_usd": 25, "formula": null, "cadence": "biennial", "required": false, "condition": "If the biennial report is delinquent, for each year or part of a year.", "evidence": [ 1 ] }, { "label": "Additional delinquency charge", "amount_usd": null, "formula": "10 percent of the total amount of the filing fee", "cadence": "biennial", "required": false, "condition": "If the report is not filed within the time prescribed under AS 10.50.760(b); subsection (d) refers to the single $25 late charge already listed above.", "evidence": [ 4 ] } ], "evidence": [ { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "Upon receipt of a form from the department, a limited liability company shall file a biennial report within six months after original organization." }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "The fee to file a biennial report for a domestic limited liability company is $100; a foreign limited liability company doing business in this state is $200. A domestic or foreign limited liability company that is delinquent in filing its biennial report on or before the time prescribed under AS 10.50.760 (b) shall pay a late charge of $25 for" }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A biennial report required by AS 10.50.750 shall be filed with the department and is due before January 2 of the filing year." }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "statute", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A limited liability company filing articles of organization and a foreign limited liability company registering during an even-numbered year shall file the biennial report each even-numbered year. A limited liability company filing articles of organization and a foreign limited liability company registering during an odd-numbered year shall file the biennial report each odd-numbered year. The biennial report is delinquent if not filed before February 1 of each odd- or even-numbered year" }, { "source_url": "https://www.commerce.alaska.gov/web/Portals/5/pub/CorporationsStatutesandRegulations.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1abe240ea324ffd5c9e5275d733aa193982950213f9f547496a54bdc0ce87fe0", "quote": "A domestic or foreign limited liability company that fails to file a biennial report within the time prescribed under AS 10.50.760 (b) is subject to an additional charge of 10 percent of the total amount of the filing fee" } ], "note": "The $100 is the recurring biennial-report fee from the June 2026 compilation; the live biennial FAQ returned HTTP 403.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": "Rates, caps, thresholds, apportionment and exemptions: see Alaska Department of Revenue; saved official LLC statute and fee provisions do not establish a default-LLC franchise or minimum tax.", "unverifiable_reason": "For a standard domestic LLC under its default federal classification (single-member disregarded entity; multi-member partnership), no saved official source establishes whether an Alaska franchise, privilege, or minimum tax applies; the available LLC statute and fee provisions do not state such a tax." }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "AS 10.50.070 says an LLC is organized by delivering articles of organization, and neither that section nor the June 2026 compilation states whether a newspaper notice of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Division forms-and-fees page returned HTTP 403, and the June 2026 compilation does not state a processing time or expedite fee for articles of organization." } } }, { "code": "AL", "name": "Alabama", "slug": "alabama", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Formation filing fee", "amount_usd": 200, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 3 ] }, { "label": "Name reservation", "amount_usd": null, "formula": "$25 by paper or $28 online", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 1, 2, 5 ] }, { "label": "Card or prepaid account convenience fee", "amount_usd": null, "formula": "3% of the total charge plus $2.00", "cadence": "once", "required": false, "condition": "Only if paying by credit card or prepaid account; available on the mailed formation payment sheet.", "evidence": [ 4 ] } ], "evidence": [ { "source_url": "https://www.sos.alabama.gov/business-entities/llcs", "source_type": "agency_page", "snapshot_sha256": "52f721dde68ffe2e150e0ae0941614aa2ca3afa4bcfca8a0b5d3d02b7f0ab737", "quote": "Secretary of State: $200.00" }, { "source_url": "https://www.sos.alabama.gov/business-entities/llcs", "source_type": "agency_page", "snapshot_sha256": "52f721dde68ffe2e150e0ae0941614aa2ca3afa4bcfca8a0b5d3d02b7f0ab737", "quote": "You must obtain a Certificate of Name Reservation [10A-1-4.02(f)] prior to filing your formation documents." }, { "source_url": "https://www.sos.alabama.gov/sites/default/files/Business-Entities/Domestic%20Business%20Entities%20Brochure%202022.pdf", "source_type": "agency_page", "snapshot_sha256": "744cf03b92157e65a18960cbc8fc8044f4fa3e37320f2758f4ef92c7cde83c6d", "quote": "Name reservations can be made through a paper form ($25) or online ($28)." }, { "source_url": "https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1cd62cd65d5bc87bdef239419ca4d4873d1c96950099bcff0cc8ddae4783553b", "quote": "DOMESTIC LIMITED LIABILITY COMPANIES Certificate of Formation $200.00" }, { "source_url": "https://www.sos.alabama.gov/sites/default/files/2022-09/DomesticLLCFormation.pdf", "source_type": "agency_form", "snapshot_sha256": "9d31bcbdf9faf7104bf499a04e4273119b2a502047aedaee0b59ef9ed825df50", "quote": "Secretary of State Credit Card or Prepaid Payment Option/Return/Hold Sheet: If you do not send an acknowledgement copy and a pre-addressed postage paid envelope with the filing you will not receive a receipt from the Secretary of State’s Office. Hold for pickup request will have the receipt attached. The document of record will be stamped showing the receipt of the filing fee but will not show convenience fees (these fees are 3% of the total charge plus $2.00)." }, { "source_url": "https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "1cd62cd65d5bc87bdef239419ca4d4873d1c96950099bcff0cc8ddae4783553b", "quote": "Name Reservations $25.00" } ], "note": "A name reservation must precede filing; the fee is one of the listed methods, $25 by paper or $28 online.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State LLC formation pages and the Revenue notice on annual reports do not state whether a separate initial report is due after formation." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.revenue.alabama.gov/notice-important-changes-to-the-2024-business-privilege-tax-filing-requirements/", "source_type": "agency_page", "snapshot_sha256": "0ba0d50b5b48a3d88146e294309180597a74fea07c646a26752b103b5d1607c1", "quote": "These will be the only entities required to file an Annual Report. Annual Reports from other entities will NOT be accepted." } ], "note": "Only for-profit and professional corporations file a Secretary of State annual report; reports from other entities are not accepted.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the calculated business privilege tax exceeds $100.", "frequency": "annual", "due": "The initial return is due within two and one-half months after organization or starting business; returns are due annually while registered.", "components": [], "evidence": [ { "source_url": "https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/", "source_type": "agency_page", "snapshot_sha256": "0385c505fa3f9d7b8ebbee65b7b5e90910459f63f8f1642ec4715c372792a2d0", "quote": "The Alabama Business Privilege Tax is levied for the privilege of being organized under the laws of Alabama or doing business in Alabama" }, { "source_url": "https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/", "source_type": "agency_page", "snapshot_sha256": "0385c505fa3f9d7b8ebbee65b7b5e90910459f63f8f1642ec4715c372792a2d0", "quote": "Every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return. The Business Privilege Tax remains due every registered year until the entity is legally dissolved/withdrawn through Alabama Secretary of State, regardless of whether such entity is actively doing business in Alabama." }, { "source_url": "https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/", "source_type": "agency_page", "snapshot_sha256": "0385c505fa3f9d7b8ebbee65b7b5e90910459f63f8f1642ec4715c372792a2d0", "quote": "there is a full exemption from the business privilege tax on tax due of $100 or less (Act 2022-252, §40-14(A)-22, Code of Ala., 1975). Taxpayers whose business privilege tax is calculated to be $100 or less are not required to file a Business Privilege Tax Return" }, { "source_url": "https://www.revenue.alabama.gov/individual-corporate/alabama-business-privilege-tax-and-corporate-share-tax/", "source_type": "agency_page", "snapshot_sha256": "0385c505fa3f9d7b8ebbee65b7b5e90910459f63f8f1642ec4715c372792a2d0", "quote": "limited liability entities and disregarded entities must file Alabama Form PPT" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Alabama Department of Revenue; calculated business privilege tax of $100 or less is exempt.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC formation page, formation instructions, and fee schedule do not state whether a newspaper notice of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC formation instructions and fee pages opened do not state a standard processing time or an expedited formation fee." } } }, { "code": "AR", "name": "Arkansas", "slug": "arkansas", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization filing fee", "amount_usd": null, "formula": "$45 online or $50 paper", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": null, "formula": "$22.50 online or $25 paper", "cadence": "once", "required": false, "condition": "Optional; not required before filing.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "source_type": "fee_schedule", "snapshot_sha256": "93f4ba7001e1db2eeb0025b557d2d3435f52a32315246397eda99fe7d466d173", "quote": "Name of Official Document\n\nForm #\n\nOnline Fee\n\nPaper Fee\n\nOnline Form\n\nPDF Form\n\nCertificate of Organization for a Dom. Limited Liability Co.\n\nLL-01\n\n$45.00\n\n$50.00\n\nONLINE\n\nPDF" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "source_type": "fee_schedule", "snapshot_sha256": "93f4ba7001e1db2eeb0025b557d2d3435f52a32315246397eda99fe7d466d173", "quote": "Application for Reservation of a Limited Liability Company Name RN-06 $22.50 $25.00" } ], "note": "Online and paper certificate fees are alternatives; a name reservation is optional.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC fee schedule and the 2026 franchise-tax report do not state a separate initial report due after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before May 1.", "components": [ { "label": "Annual LLC franchise tax report", "amount_usd": 150, "formula": null, "cadence": "annual", "required": true, "condition": "Same $150 payment as the franchise tax; not a second charge.", "evidence": [ 0, 3 ] }, { "label": "Late filing penalty", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "If the report is late.", "evidence": [ 2 ] }, { "label": "Online credit-card processing fee", "amount_usd": 5, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the franchise-tax report is filed online by credit card.", "evidence": [ 4 ] } ], "evidence": [ { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "all limited liability companies are liable for only the $150.00 payment." }, { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "ALL REPORTS ARE DUE ON OR BEFORE MAY 1." }, { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "B. Late Filing Penalty + $25.00" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "fee_schedule", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "Limited Liability Company LLC or PLLC N/A $150" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "fee_schedule", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "payable by credit card ($5.00 processing fee)" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "agency_page", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "requires all Corporations, LLC's, Banks, and Insurance Companies registered in Arkansas to pay an annual franchise tax." } ], "note": "The $150 is the annual franchise-tax payment filed with the report, also recorded under franchise tax.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "condition": null, "frequency": "annual", "due": "On or before May 1, with the annual franchise-tax report.", "components": [ { "label": "Annual LLC franchise tax", "amount_usd": 150, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "all limited liability companies are liable for only the $150.00 payment." }, { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "ALL REPORTS ARE DUE ON OR BEFORE MAY 1." }, { "source_url": "https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "source_type": "agency_form", "snapshot_sha256": "b47aaa621cec51a251ff701700d0be54347b3032b4d0a744dc571f6d1afcaf95", "quote": "B. Late Filing Penalty + $25.00" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "fee_schedule", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "Limited Liability Company LLC or PLLC N/A $150" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "fee_schedule", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "payable by credit card ($5.00 processing fee)" }, { "source_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/", "source_type": "agency_page", "snapshot_sha256": "c41c053ed773d8c7b6abf1e0ca775bdf8a924ea4ebc912514862457c2d1773ae", "quote": "requires all Corporations, LLC's, Banks, and Insurance Companies registered in Arkansas to pay an annual franchise tax." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Arkansas Secretary of State; all LLCs are liable for only the $150 annual payment under the report.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC forms-and-fees page and the franchise-tax report do not state whether a newspaper notice of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC forms-and-fees page and franchise-tax pages opened do not state a standard processing time or an expedited formation fee." } } }, { "code": "AZ", "name": "Arizona", "slug": "arizona", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 10, "formula": null, "cadence": "once", "required": false, "condition": "Optional; the Commission says a reservation is not required.", "evidence": [ 1, 2 ] }, { "label": "Expedited processing", "amount_usd": 35, "formula": null, "cadence": "once", "required": false, "condition": "Typically 3-5 days, in addition to the filing fee.", "evidence": [ 3 ] }, { "label": "Next-day processing", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed by close of business the following business day.", "evidence": [ 3 ] }, { "label": "Same-day processing", "amount_usd": 200, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed by close of business the same business day.", "evidence": [ 3 ] }, { "label": "Two-hour processing", "amount_usd": 400, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed within 2 hours of receipt.", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://www.azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs646a1cd0d6b24246ab2253aecbc3ab40.pdf?sfvrsn=debb38e6_5", "source_type": "fee_schedule", "snapshot_sha256": "811ae4d1c32841c9016d14114c04cea22cafd63ecef214c2aea969cb26e8c0bd", "quote": "Articles of Organization $50.00" }, { "source_url": "https://www.azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs646a1cd0d6b24246ab2253aecbc3ab40.pdf?sfvrsn=debb38e6_5", "source_type": "fee_schedule", "snapshot_sha256": "811ae4d1c32841c9016d14114c04cea22cafd63ecef214c2aea969cb26e8c0bd", "quote": "Application to Reserve LLC Name $10.00" }, { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "No. A name reservation is not required." }, { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "Regular (no additional fee; the estimated processing time is typically 14-16 days) Expedite ($35 in addition to the filing fee; the estimated processing time is typically 3-5 days) Next day ($100 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the following business day) Same day ($200 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the same business day) 2 hour ($400 in addition to the filing fee; The filing will be reviewed within 2 hours of receipt)." }, { "source_url": "https://www.azleg.gov/ars/29/03201.htm", "source_type": "statute", "snapshot_sha256": "ef969286a152c70eafc0aa0f68f050147560b246e92bf8469f2cb73c5e75b67c", "quote": "form a limited liability company by delivering to the commission for filing the articles of organization." } ], "note": "Optional expedite fees are also listed under processing; do not add the two fields.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Commission FAQ and the formation statute do not state a separate initial report due after formation." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "No, LLCs are not required to file annual reports. Only corporations are required to file annual reports." } ], "note": "Only corporations file annual reports.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": "Rates, caps, thresholds, apportionment and exemptions: see Arizona Department of Revenue; saved material describes an activity-based vendor tax and does not establish an entity-level tax on a default LLC.", "unverifiable_reason": "The Corporation Commission fee schedule and FAQ do not state a franchise or minimum tax on a standard LLC, and the Department of Revenue transaction-privilege-tax page describes an activity-based vendor tax rather than a tax owed merely for existing." }, "publication": { "status": "verified", "required": true, "frequency": "once", "due": "Within sixty days after the Commission files the articles, either newspaper publication or Commission database posting.", "components": [], "evidence": [ { "source_url": "https://www.azleg.gov/ars/29/03201.htm", "source_type": "statute", "snapshot_sha256": "ef969286a152c70eafc0aa0f68f050147560b246e92bf8469f2cb73c5e75b67c", "quote": "Within sixty days after the commission files the articles of organization, either of the following must occur: 1. A notice of the filing of the articles shall be published in a newspaper of general circulation in the county of the statutory agent's street address for three consecutive publications" }, { "source_url": "https://www.azleg.gov/ars/29/03201.htm", "source_type": "statute", "snapshot_sha256": "ef969286a152c70eafc0aa0f68f050147560b246e92bf8469f2cb73c5e75b67c", "quote": "The commission shall input the information regarding the approval into the database as prescribed by section 10-130 if the statutory agent's street address is in a county with a population of more than eight hundred thousand persons." }, { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "certain documents must be published in a newspaper of general circulation or posted to the A.C.C.'s database. The determining factor typically depends on the county where the business or statutory agent are located. Following the approval of your filing, the A.C.C. will inform you by letter if your document is required to be published." } ], "note": "Newspaper publication is three consecutive publications unless the statutory agent's county has more than eight hundred thousand people, in which case the Commission posts the notice; no official cost is stated.", "unverifiable_reason": null }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Regular processing is typically 14-16 days with no additional fee.", "components": [ { "label": "Expedited processing", "amount_usd": 35, "formula": null, "cadence": "once", "required": false, "condition": "Typically 3-5 days, in addition to the filing fee.", "evidence": [ 3 ] }, { "label": "Next-day processing", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed by close of business the following business day.", "evidence": [ 3 ] }, { "label": "Same-day processing", "amount_usd": 200, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed by close of business the same business day.", "evidence": [ 3 ] }, { "label": "Two-hour processing", "amount_usd": 400, "formula": null, "cadence": "once", "required": false, "condition": "Reviewed within 2 hours of receipt.", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://www.azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs646a1cd0d6b24246ab2253aecbc3ab40.pdf?sfvrsn=debb38e6_5", "source_type": "fee_schedule", "snapshot_sha256": "811ae4d1c32841c9016d14114c04cea22cafd63ecef214c2aea969cb26e8c0bd", "quote": "Articles of Organization $50.00" }, { "source_url": "https://www.azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs646a1cd0d6b24246ab2253aecbc3ab40.pdf?sfvrsn=debb38e6_5", "source_type": "fee_schedule", "snapshot_sha256": "811ae4d1c32841c9016d14114c04cea22cafd63ecef214c2aea969cb26e8c0bd", "quote": "Application to Reserve LLC Name $10.00" }, { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "No. A name reservation is not required." }, { "source_url": "https://www.azcc.gov/faqs", "source_type": "agency_faq", "snapshot_sha256": "3652cf2086230dbb52534104885050858ebe36e2ff9dd92cbc3614eda1bc4306", "quote": "Regular (no additional fee; the estimated processing time is typically 14-16 days) Expedite ($35 in addition to the filing fee; the estimated processing time is typically 3-5 days) Next day ($100 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the following business day) Same day ($200 in addition to the filing fee; the filing will be reviewed by the C.O.B. on the same business day) 2 hour ($400 in addition to the filing fee; The filing will be reviewed within 2 hours of receipt)." }, { "source_url": "https://www.azleg.gov/ars/29/03201.htm", "source_type": "statute", "snapshot_sha256": "ef969286a152c70eafc0aa0f68f050147560b246e92bf8469f2cb73c5e75b67c", "quote": "form a limited liability company by delivering to the commission for filing the articles of organization." } ], "note": "Expedite amounts match the formation_filing add-ons and are not a second set of fees.", "unverifiable_reason": null } } }, { "code": "CA", "name": "California", "slug": "california", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 70, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 10, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] }, { "label": "24-hour filing service", "amount_usd": 350, "formula": null, "cadence": "once", "required": false, "condition": "Online or drop-off in Sacramento.", "evidence": [ 2 ] }, { "label": "Same-day filing service", "amount_usd": 750, "formula": null, "cadence": "once", "required": false, "condition": "Must be received by 9:30 a.m.; response by 4:00 p.m. the same day.", "evidence": [ 3 ] }, { "label": "4-hour filing service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Drop-off only in Sacramento; a separate $500 24-hour preclearance service and document approval are required.", "evidence": [ 4, 7 ] }, { "label": "Sacramento drop-off special handling fee", "amount_usd": 15, "formula": null, "cadence": "once", "required": false, "condition": "Required for each Sacramento drop-off filing; not applicable online or by mail.", "evidence": [ 5, 6 ] }, { "label": "24-hour preclearance service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Prerequisite for the four-hour filing service; the document must be precleared and approved.", "evidence": [ 4, 7 ] } ], "evidence": [ { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Formation - Articles of Organization Form LLC-1 (PDF) $70.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Name Reservations Name reservations information. -- $10.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "24–Hour Filing Service (Class C) - $350.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "Same Day Filing Service (Class B) - $750.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "4–Hour Filing Service (Class A) - $500.00: Drop-Off-Only in Sacramento. Filing response guaranteed within 4 hours (e.g., submitted Monday at 10:00 a.m., filing confirmation or filing response available Monday by 2:00 p.m.) Note: A document must be precleared and approved to be eligible for the 4-Hour Filing Service." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "A request dropped off in person in Sacramento, 1500 11th Street, Monday – Friday 8:00 a.m. to 5:00 p.m. except state holidays will receive priority processing over requests submitted by mail. Drop-off requests must include a separate, non–refundable special handling fee for each request. \n\n$15 special handling fee is applicable for each filing request." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "The special handling fee does not apply to Statements of Information, Statements by Common Interest Development Association, or any request submitted online or by mail." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "24–Hour Preclearance Service - $500.00: Drop-Off-Only in Sacramento. A customer may submit a business entity document for preclearance prior to an intended filing date, requesting completion of preclearance within 24 hours." } ], "note": "Each Sacramento drop-off filing adds $15 special handling; an approved $500 preclearance service is required for four-hour filing, and the same charges appear under processing.", "unverifiable_reason": null }, "initial_report": { "status": "verified", "required": true, "frequency": "once", "due": "Within 90 days of initial registration.", "components": [ { "label": "Initial Statement of Information", "amount_usd": 20, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Statement of Information: Due within 90 days of initial registration and every two years thereafter. Form LLC-12 (PDF) $20.00" } ], "note": "The same $20 Statement of Information is filed again every two years; that later fee is under annual_report.", "unverifiable_reason": null }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Every two years after the initial Statement of Information.", "components": [ { "label": "Biennial Statement of Information", "amount_usd": 20, "formula": null, "cadence": "biennial", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Statement of Information: Due within 90 days of initial registration and every two years thereafter. Form LLC-12 (PDF) $20.00" } ], "note": "This is the recurring Statement of Information, not a second fee due at formation.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "condition": null, "frequency": "annual", "due": "By the 15th day of the 4th month for the annual tax.", "components": [ { "label": "Annual LLC tax", "amount_usd": 800, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 2 ] } ], "evidence": [ { "source_url": "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html", "source_type": "agency_page", "snapshot_sha256": "2d1edeb501afdc8be64e6ca95c971a031ab644ab1a003dfd55a01d5b7f19f5e4", "quote": "Every LLC that is doing business or organized in California must pay an annual tax of $800." }, { "source_url": "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html", "source_type": "agency_page", "snapshot_sha256": "2d1edeb501afdc8be64e6ca95c971a031ab644ab1a003dfd55a01d5b7f19f5e4", "quote": "You have until the 15th day of the 4th month from the date you file with the SOS to pay your first-year annual tax." }, { "source_url": "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html", "source_type": "agency_page", "snapshot_sha256": "2d1edeb501afdc8be64e6ca95c971a031ab644ab1a003dfd55a01d5b7f19f5e4", "quote": "If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see California Franchise Tax Board; filing short-form cancellation within one year exempts the LLC from the first-year $800 tax.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Corporations Code section 17702.01 says an LLC is formed when the Secretary of State files the articles, and that section does not state whether a newspaper notice is required." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "The Secretary of State publishes the receipt dates currently under review rather than a fixed turnaround.", "components": [ { "label": "24-hour filing service", "amount_usd": 350, "formula": null, "cadence": "once", "required": false, "condition": "Online or drop-off in Sacramento.", "evidence": [ 2 ] }, { "label": "Same-day filing service", "amount_usd": 750, "formula": null, "cadence": "once", "required": false, "condition": "Must be received by 9:30 a.m.; response by 4:00 p.m. the same day.", "evidence": [ 3 ] }, { "label": "4-hour filing service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Drop-off only in Sacramento; a separate $500 24-hour preclearance service and document approval are required.", "evidence": [ 4, 8 ] }, { "label": "Sacramento drop-off special handling fee", "amount_usd": 15, "formula": null, "cadence": "once", "required": false, "condition": "Required for each Sacramento drop-off filing; not applicable online or by mail.", "evidence": [ 6, 7 ] }, { "label": "24-hour preclearance service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Prerequisite for the four-hour filing service; the document must be precleared and approved.", "evidence": [ 4, 8 ] } ], "evidence": [ { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Formation - Articles of Organization Form LLC-1 (PDF) $70.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic", "source_type": "fee_schedule", "snapshot_sha256": "da386234619442e29c5f3c58218ee30f0ea9f45ac8e6e2728999fcedd3892228", "quote": "Name Reservations Name reservations information. -- $10.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "24–Hour Filing Service (Class C) - $350.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "Same Day Filing Service (Class B) - $750.00" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "4–Hour Filing Service (Class A) - $500.00: Drop-Off-Only in Sacramento. Filing response guaranteed within 4 hours (e.g., submitted Monday at 10:00 a.m., filing confirmation or filing response available Monday by 2:00 p.m.) Note: A document must be precleared and approved to be eligible for the 4-Hour Filing Service." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/processing-dates", "source_type": "agency_page", "snapshot_sha256": "3073625cc977b954c7306d686d49b673c7de5cf5996c70fbbce7205755af5f4f", "quote": "Processing dates vary depending on the type of request submitted, how the request is submitted, and when the request is received by the California Secretary of State's office. As significantly more requests are submitted at the end of the fiscal and calendar years, the processing time for all requests takes longer. If a faster response time is needed for a filing request, see Service Options for information about expediting a filing request. Last updated: September 28, 2026" }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "A request dropped off in person in Sacramento, 1500 11th Street, Monday – Friday 8:00 a.m. to 5:00 p.m. except state holidays will receive priority processing over requests submitted by mail. Drop-off requests must include a separate, non–refundable special handling fee for each request. \n\n$15 special handling fee is applicable for each filing request." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "The special handling fee does not apply to Statements of Information, Statements by Common Interest Development Association, or any request submitted online or by mail." }, { "source_url": "https://www.sos.ca.gov/business-programs/business-entities/service-options", "source_type": "agency_page", "snapshot_sha256": "19ec1c42ac6a5c2afdf574412b8b8d83b15f4ea4515e5c8d87464b41e1a374ce", "quote": "24–Hour Preclearance Service - $500.00: Drop-Off-Only in Sacramento. A customer may submit a business entity document for preclearance prior to an intended filing date, requesting completion of preclearance within 24 hours." } ], "note": "Formation_filing lists the same $15 special handling, preclearance, and expedited service charges, and each charge is counted once.", "unverifiable_reason": null } } }, { "code": "CO", "name": "Colorado", "slug": "colorado", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": "Online; paper filing is listed as n/a.", "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Limited liability company Online fee Paper fee Articles of Organization $50.00" }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Reservation of Name $25.00" }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Expedited Service, business organization document filing (fulfilled within 3 business days) - additional fee n/a $150.00" } ], "note": "Articles of organization are online-only on the fee schedule.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The periodic-report FAQ and LLC checklist require a yearly periodic report and do not state a separate initial report." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Each year, during the two months before or the two months after the entity's periodic-report month, without a late penalty.", "components": [ { "label": "Periodic report", "amount_usd": 25, "formula": null, "cadence": "annual", "required": true, "condition": "Online; paper fee is listed as n/a.", "evidence": [ 2 ] }, { "label": "Late filing penalty", "amount_usd": 50, "formula": null, "cadence": "annual", "required": false, "condition": "If the periodic report is filed late.", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://www.sos.state.co.us/pubs/business/FAQs/reports.html", "source_type": "agency_faq", "snapshot_sha256": "6572cefafc513b2d382e848404fbf9d5d23afe4466b59d0662479c1a758aa34e", "quote": "limited liability companies, corporations, nonprofit corporations, and foreign entities, are required by law to submit a Periodic Report each year" }, { "source_url": "https://www.sos.state.co.us/pubs/business/FAQs/reports.html", "source_type": "agency_faq", "snapshot_sha256": "6572cefafc513b2d382e848404fbf9d5d23afe4466b59d0662479c1a758aa34e", "quote": "The Periodic Report can be filed two months prior to the Periodic Report month or two months after without any penalty." }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Periodic Report $25.00" }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Periodic Report Late Filing Penalty $50.00" }, { "source_url": "https://www.sos.state.co.us/pubs/business/helpFiles/LLCChecklist.pdf", "source_type": "agency_form", "snapshot_sha256": "6937529a2d5f6731b66d873e05113c6db7030c21c3189f1a1dba7000c9066afe", "quote": "You must file a periodic report yearly" } ], "note": "Limited liability companies must file this periodic report each year.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": "Rates, caps, thresholds, apportionment and exemptions: see Colorado Department of Revenue; saved income-tax material does not establish an entity-level franchise or minimum tax.", "unverifiable_reason": "The Department of Revenue business-income-tax page describes income-tax filing for limited liability companies and does not state a franchise, privilege, or minimum tax owed merely for existing." }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC checklist and fee schedule do not state whether a newspaper notice of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": null, "components": [ { "label": "Paper expedited service", "amount_usd": 150, "formula": null, "cadence": "once", "required": false, "condition": "Fulfilled within 3 business days; articles of organization are online-only, so this paper expedite does not apply to that filing.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Limited liability company Online fee Paper fee Articles of Organization $50.00" }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Reservation of Name $25.00" }, { "source_url": "https://www.sos.state.co.us/pubs/info_center/fees/business.html", "source_type": "fee_schedule", "snapshot_sha256": "f2ab2f5008e61750c3f4af891484b982cc782a1c5112b78a001e7b9a2b7a44b0", "quote": "Expedited Service, business organization document filing (fulfilled within 3 business days) - additional fee n/a $150.00" } ], "note": "No standard online turnaround is stated on the fee schedule.", "unverifiable_reason": null } } }, { "code": "CT", "name": "Connecticut", "slug": "connecticut", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization filing fee", "amount_usd": 120, "formula": null, "cadence": "once", "required": true, "condition": "Includes appointment of the statutory agent.", "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 60, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] }, { "label": "Online expedited service", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Only if the option is offered at the end of the online filing.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "3918f7b936b8896a3257f2f3968483a504279f86138ff9a3f84fb4a20df2807a", "quote": "Certificate of Organization - required, including appointment of statutory agent. (file online) > $120" }, { "source_url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "3918f7b936b8896a3257f2f3968483a504279f86138ff9a3f84fb4a20df2807a", "quote": "Application for Reservation of Name (file online) > $60" }, { "source_url": "https://business.ct.gov/knowledge-base/articles/expedited-services", "source_type": "agency_faq", "snapshot_sha256": "64be640b63b27f97cec2ca444056f3e5e00e7baf4e84d23606fe1932c07ffabe", "quote": "If available, the option is offered at the end of the online filing process. Expedited service is $50 per transaction." } ], "note": "Optional expedite fees are also listed under processing; do not add the two fields.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The domestic LLC forms-and-fees page does not state a separate initial report due after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Filed online from January 1 through March 31 each year.", "components": [ { "label": "Annual report", "amount_usd": 80, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "3918f7b936b8896a3257f2f3968483a504279f86138ff9a3f84fb4a20df2807a", "quote": "Annual Report - filed online annually from January 1 to March 31. (file online) > $80" } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://portal.ct.gov/drs/drs-forms/current-year-forms/business-entity-tax-return", "source_type": "agency_page", "snapshot_sha256": "233b318d55df5b44ea88cd2bb526dab9b851e76173d1ca948c0eafd6c117340a", "quote": "The Business Entity Tax (BET) no longer exists. Public Act 19-117 has ended the BET for any tax period beginning after 12/31/2018." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Connecticut Department of Revenue Services; the agency says the Business Entity Tax ended for periods beginning after December 31, 2018.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The domestic LLC forms-and-fees page does not state whether a newspaper notice of formation is required, and the legislature chapter page could not be fetched because certificate verification failed." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Most online filings are accepted automatically; no fixed ordinary turnaround is stated.", "components": [ { "label": "Online expedited service", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Per transaction, only if offered at the end of the online filing.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "3918f7b936b8896a3257f2f3968483a504279f86138ff9a3f84fb4a20df2807a", "quote": "Certificate of Organization - required, including appointment of statutory agent. (file online) > $120" }, { "source_url": "https://business.ct.gov/knowledge-base/articles/domestic-limited-liability-companies-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "3918f7b936b8896a3257f2f3968483a504279f86138ff9a3f84fb4a20df2807a", "quote": "Application for Reservation of Name (file online) > $60" }, { "source_url": "https://business.ct.gov/knowledge-base/articles/expedited-services", "source_type": "agency_faq", "snapshot_sha256": "64be640b63b27f97cec2ca444056f3e5e00e7baf4e84d23606fe1932c07ffabe", "quote": "If available, the option is offered at the end of the online filing process. Expedited service is $50 per transaction." } ], "note": "The expedite fee matches the formation_filing add-on and is not a second charge.", "unverifiable_reason": null } } }, { "code": "DC", "name": "District of Columbia", "slug": "district-of-columbia", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of organization filing fee", "amount_usd": 99, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation or transfer", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] }, { "label": "3-business-day expedite", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Online filings.", "evidence": [ 2 ] }, { "label": "1-business-day expedite", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "By the end of the next business day.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Certificate of organization $99.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Reservation or transfer of name $50.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-business-registration-faqs", "source_type": "agency_faq", "snapshot_sha256": "5bf5d23485a51395a15a7c44055e9f0365d8543215e230d0d8e2328ef1713f21", "quote": "For online filings, Corporations division will process non-expedited filings within 5 business days from the date of submission. There is an option to select an expedited option - $50 for 3-day service and $100 for 1-day service (by end of next business day)." } ], "note": "Optional expedite fees are also listed under processing; do not add the two fields.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "DLCP describes the first BRA-25 as the biennial report due April 1 of the next calendar year, and does not state a separate initial report." }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "First report due April 1 of the calendar year after registration, then every two years on April 1.", "components": [ { "label": "Biennial report", "amount_usd": 300, "formula": null, "cadence": "biennial", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Biennial report late fee", "amount_usd": 100, "formula": null, "cadence": "biennial", "required": false, "condition": "If the biennial report is late.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Biennial report $300.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Biennial report late fee $100.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-business-registration-faqs", "source_type": "agency_faq", "snapshot_sha256": "5bf5d23485a51395a15a7c44055e9f0365d8543215e230d0d8e2328ef1713f21", "quote": "An entity's first Biennial Report is due by April 1st the very next calendar year after it registers, and by April 1st every two years there on after." }, { "source_url": "https://code.dccouncil.gov/us/dc/council/code/sections/29-102.11", "source_type": "statute", "snapshot_sha256": "06bfaa123871ae53cf6e8b9a5d534f244daf0339d9e3252a9f0caa8bde500789", "quote": "Each domestic filing entity and limited liability partnership and registered foreign entity shall deliver to the Mayor for filing a biennial report" } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": "Rates, caps, thresholds, apportionment and exemptions: see District of Columbia Office of Tax and Revenue; saved official pages do not establish whether a default LLC owes such a tax.", "unverifiable_reason": "The DLCP fee page does not state a franchise tax, and the Office of Tax and Revenue unincorporated-business pages tried returned HTTP 404, so no saved official page states whether a franchise or minimum tax applies to a standard LLC." }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "D.C. Code § 29-802.01 says an LLC is formed when the Mayor files the certificate of organization, and that section does not state whether a newspaper notice is required." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Non-expedited online filings are processed within 5 business days of submission.", "components": [ { "label": "3-business-day expedite", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Online filings.", "evidence": [ 2 ] }, { "label": "1-business-day expedite", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "By the end of the next business day.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Certificate of organization $99.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-fees-limited-liability-company", "source_type": "fee_schedule", "snapshot_sha256": "8866ab749cfdf68df2c5ba702c89dcf319ca0b58129b57821e6d9c4e9cd18cac", "quote": "Reservation or transfer of name $50.00" }, { "source_url": "https://dlcp.dc.gov/page/corporations-division-business-registration-faqs", "source_type": "agency_faq", "snapshot_sha256": "5bf5d23485a51395a15a7c44055e9f0365d8543215e230d0d8e2328ef1713f21", "quote": "For online filings, Corporations division will process non-expedited filings within 5 business days from the date of submission. There is an option to select an expedited option - $50 for 3-day service and $100 for 1-day service (by end of next business day)." } ], "note": "Expedite fees match the formation_filing add-ons and are not a second set of fees.", "unverifiable_reason": null } } }, { "code": "DE", "name": "Delaware", "slug": "delaware", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Domestic formation state filing fee", "amount_usd": 110, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Certified copy", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Optional certified copy of the formation filing.", "evidence": [ 0 ] }, { "label": "Same-day fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "Column on the LLC formation row of the August 1, 2026 fee schedule.", "evidence": [ 0, 1 ] }, { "label": "24-hour fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Column on the LLC formation row of the August 1, 2026 fee schedule.", "evidence": [ 0, 1 ] }, { "label": "1-hour priority service", "amount_usd": 1000, "formula": null, "cadence": "once", "required": false, "condition": "Per document or request.", "evidence": [ 2 ] }, { "label": "2-hour priority service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Per document or request.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Formation – domestic $110.00 $50.00 $100.00 $50.00" }, { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Certificate Type State Filing Certified Same Day Fee 24-Hour Fee" }, { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Priority 1 (1-Hour) Service is available at a cost of $1000 per document/request and Priority 2 (2-Hour) Service is available at a cost of $500 per document/request." }, { "source_url": "https://corp.delaware.gov/faqs/", "source_type": "agency_faq", "snapshot_sha256": "a65afca1a6c2e9d39da00838925c4fcbb43fbd9135b3a623b92e39cf2162d1e1", "quote": "Processing times may vary during our busy season, as they are based upon the volume of items received in our office." } ], "note": "Fee-schedule columns on the LLC row are state filing fee, certified copy, same-day fee, and 24-hour fee; expedites are also listed under processing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Division FAQ says there is no annual report for LLCs and does not state a separate initial report." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://corp.delaware.gov/faqs/", "source_type": "agency_faq", "snapshot_sha256": "a65afca1a6c2e9d39da00838925c4fcbb43fbd9135b3a623b92e39cf2162d1e1", "quote": "are required to pay an annual tax of $400.00. There is no requirement to file an Annual Report." } ], "note": "The $400 annual tax is a tax, not an annual report; it is recorded under franchise tax.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "condition": null, "frequency": "annual", "due": "Due and payable on the first day of June following the close of the calendar year.", "components": [ { "label": "Annual LLC tax", "amount_usd": 400, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://delcode.delaware.gov/title6/c018/sc11/", "source_type": "statute", "snapshot_sha256": "2d73f2167bc971520a56226bb39bde29adc94b85624346e748051609734b27fd", "quote": "shall pay an annual tax, for the use of the State of Delaware, in the amount of $400." }, { "source_url": "https://delcode.delaware.gov/title6/c018/sc11/", "source_type": "statute", "snapshot_sha256": "2d73f2167bc971520a56226bb39bde29adc94b85624346e748051609734b27fd", "quote": "The annual tax for a domestic limited liability company shall be due and payable on the first day of June" }, { "source_url": "https://corp.delaware.gov/faqs/", "source_type": "agency_faq", "snapshot_sha256": "a65afca1a6c2e9d39da00838925c4fcbb43fbd9135b3a623b92e39cf2162d1e1", "quote": "are required to pay an annual tax of $400.00. There is no requirement to file an Annual Report." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Delaware Division of Corporations; domestic LLC tax is due June 1 following the close of the calendar year.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The LLC Act formation and annual-tax pages and the Division FAQ do not state whether a newspaper notice of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Regular processing time varies with the volume of items received; no fixed standard duration is stated.", "components": [ { "label": "Certified copy", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Optional certified copy of the formation filing.", "evidence": [ 0 ] }, { "label": "Same-day fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "Column on the LLC formation row of the August 1, 2026 fee schedule.", "evidence": [ 0, 1 ] }, { "label": "24-hour fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "Column on the LLC formation row of the August 1, 2026 fee schedule.", "evidence": [ 0, 1 ] }, { "label": "1-hour priority service", "amount_usd": 1000, "formula": null, "cadence": "once", "required": false, "condition": "Per document or request.", "evidence": [ 2 ] }, { "label": "2-hour priority service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "Per document or request.", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Formation – domestic $110.00 $50.00 $100.00 $50.00" }, { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Certificate Type State Filing Certified Same Day Fee 24-Hour Fee" }, { "source_url": "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "source_type": "fee_schedule", "snapshot_sha256": "7f902125df47b29cf91f1888a976f138d274c0851a9bef97db0e7a7ab5c4bdd8", "quote": "Priority 1 (1-Hour) Service is available at a cost of $1000 per document/request and Priority 2 (2-Hour) Service is available at a cost of $500 per document/request." }, { "source_url": "https://corp.delaware.gov/faqs/", "source_type": "agency_faq", "snapshot_sha256": "a65afca1a6c2e9d39da00838925c4fcbb43fbd9135b3a623b92e39cf2162d1e1", "quote": "Processing times may vary during our busy season, as they are based upon the volume of items received in our office." } ], "note": "Expedite fees match the formation_filing add-ons and are not a second set of fees.", "unverifiable_reason": null } } }, { "code": "FL", "name": "Florida", "slug": "florida", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Registered agent designation fee", "amount_usd": 25, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "optional; not required before filing", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://dos.fl.gov/sunbiz/forms/fees/llc-fees", "source_type": "fee_schedule", "snapshot_sha256": "34391160a79572f9d97d549619781514ec62301579017d58e9ee7b6ca06d2a85", "quote": "New Florida/Foreign LLC Filing Fee (Required) $ 100.00 Registered Agent Fee (Required) $ 25.00 Total Fee For New Florida/Foreign LLC $ 125.00" }, { "source_url": "https://dos.fl.gov/sunbiz/forms/fees/llc-fees", "source_type": "fee_schedule", "snapshot_sha256": "34391160a79572f9d97d549619781514ec62301579017d58e9ee7b6ca06d2a85", "quote": "Name Reservation $ 25.00" } ], "note": "The fee schedule labels both the $100 filing fee and the $25 registered-agent fee as required. Name reservation is a separate optional filing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://dos.fl.gov/sunbiz/start-business/efile/fl-llc/instructions", "source_type": "agency_page", "snapshot_sha256": "c3d611702908008f7e7654b808f8f325d1bdd662258f4388530061077bae82c8", "quote": "The filing period for annual reports is January 1st to May 1st of the calendar year following the LLC’s date of filing or, if listed, its effective date." } ], "note": "The cited source states the annual-report filing period, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Florida requires a separate initial report; the saved source covers recurring annual-report timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "January 1 through May 1 of the calendar year following the LLC's date of filing or, if listed, its effective date.", "components": [ { "label": "Annual report fee by filing time", "amount_usd": null, "formula": "$138.75 on or before May 1 or $538.75 after May 1", "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://dos.fl.gov/sunbiz/forms/fees/llc-fees", "source_type": "fee_schedule", "snapshot_sha256": "34391160a79572f9d97d549619781514ec62301579017d58e9ee7b6ca06d2a85", "quote": "Annual Report (& Supplemental Fee) $ 138.75 Annual Report (Received after May 1) $ 538.75" }, { "source_url": "https://dos.fl.gov/sunbiz/start-business/efile/fl-llc/instructions", "source_type": "agency_page", "snapshot_sha256": "c3d611702908008f7e7654b808f8f325d1bdd662258f4388530061077bae82c8", "quote": "The filing period for annual reports is January 1st to May 1st of the calendar year following the LLC’s date of filing or, if listed, its effective date." } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects corporate classification for federal and Florida income tax purposes.", "components": [], "evidence": [ { "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx", "source_type": "agency_page", "snapshot_sha256": "b05d044c15d8b227a494fa0f3cf624bb254aebf6ee0a607fd264b71082e1c56e", "quote": "The Florida corporate income/franchise tax is imposed on all corporations for the privilege of conducting business, deriving income, or existing within Florida. Corporations, including entities that are taxed federally as corporations, are subject to the tax." }, { "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx", "source_type": "agency_page", "snapshot_sha256": "b05d044c15d8b227a494fa0f3cf624bb254aebf6ee0a607fd264b71082e1c56e", "quote": "A limited liability company (LLC) classified as a corporation for Florida and federal income tax purposes is subject to the Florida Income Tax Code and must file a Florida corporate income/franchise tax return." }, { "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx", "source_type": "agency_page", "snapshot_sha256": "b05d044c15d8b227a494fa0f3cf624bb254aebf6ee0a607fd264b71082e1c56e", "quote": "An LLC classified as a partnership for Florida and federal income tax purposes must file a Florida Partnership Information Return (Form F-1065 ) if one or more of its owners is a corporation. In addition, the corporate owner of an LLC classified as a partnership for Florida and federal income tax purposes must file a Florida corporate income/franchise tax return." }, { "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx", "source_type": "agency_page", "snapshot_sha256": "b05d044c15d8b227a494fa0f3cf624bb254aebf6ee0a607fd264b71082e1c56e", "quote": "A single member LLC disregarded for federal and Florida income tax purposes is not required to file a separate Florida corporate income tax return." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Florida Department of Revenue. A partnership-classified LLC may file an information return when it has a corporate owner, but the corporate owner pays the corporate tax.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Fla. Stat. s. 605.0201 and the Sunbiz Articles of Organization instructions list formation steps and do not state whether newspaper publication of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Sunbiz Articles instructions state that existence begins when the Division files the articles, but they do not state a standard processing duration or an expedited formation fee." } } }, { "code": "GA", "name": "Georgia", "slug": "georgia", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee plus service charge", "amount_usd": 110, "formula": null, "cadence": "once", "required": true, "condition": "$100 filing fee plus $10 service charge, online or by mail", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "Pay the $110 fee ($100 filing fee + $10 service charge) by approved credit card: Visa, MasterCard, American Express, or Discover." } ], "note": "The same $110 total is stated for online filing and for mailing articles with the transmittal form.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "Each LLC must file an annual registration with the Secretary of State between January 1 and April 1 of each calendar year. The fee is $60.00 ($50 filing fee + $10 service charge). The initial annual registration is due between January 1 and April 1 of the year following the calendar year in which the LLC was formed. You may file an annual registration for a period up to and including 3 calendar years in advance." } ], "note": "The cited source states when the recurring annual registration is due, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Georgia requires a separate initial report; the saved source covers recurring annual-registration timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "January 1 through April 1 each calendar year. The initial annual registration is due in that window in the year following the calendar year of formation.", "components": [ { "label": "Annual registration filing fee plus service charge", "amount_usd": 60, "formula": null, "cadence": "annual", "required": true, "condition": "$50 filing fee plus $10 service charge", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "Each LLC must file an annual registration with the Secretary of State between January 1 and April 1 of each calendar year. The fee is $60.00 ($50 filing fee + $10 service charge). The initial annual registration is due between January 1 and April 1 of the year following the calendar year in which the LLC was formed. You may file an annual registration for a period up to and including 3 calendar years in advance." } ], "note": "The same page says an annual registration may be filed up to three calendar years in advance.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects to be taxed as a corporation, or a partnership-classified LLC elects to pay Georgia income tax at the entity level.", "components": [], "evidence": [ { "source_url": "https://dor.georgia.gov/taxes/corporate-income-and-net-worth-tax", "source_type": "agency_page", "snapshot_sha256": "54b03e1b796639d7a6e137f7a5843933bc1c6cd2e90dfd010c64636fc9eeb723", "quote": "Corporations that own property, do business in Georgia, or receive income from Georgia sources are subject to corporate income tax" }, { "source_url": "https://dor.georgia.gov/taxes/corporate-income-and-net-worth-tax", "source_type": "agency_page", "snapshot_sha256": "54b03e1b796639d7a6e137f7a5843933bc1c6cd2e90dfd010c64636fc9eeb723", "quote": "Corporations may also have to pay a net worth tax. This tax is based on the net worth of a corporation, levied in exchange for the privilege of doing business or exercising a corporate franchise in Georgia." }, { "source_url": "https://dor.georgia.gov/taxes/taxes-partnerships", "source_type": "agency_page", "snapshot_sha256": "55518256af849db49ddd77e54b3ef3f0220cb907b10b6bdd252d909fb228fe94", "quote": "There is a 5.19% income tax on Partnerships that own property, do business in Georgia or receive income form Georgia sources. If the business elects to pay tax at the entity level, estimated tax payments are required." }, { "source_url": "https://dor.georgia.gov/taxes/taxes-partnerships", "source_type": "agency_page", "snapshot_sha256": "55518256af849db49ddd77e54b3ef3f0220cb907b10b6bdd252d909fb228fe94", "quote": "The Form 700 is an information return when not electing to pay tax at the entity level and as such the income tax is paid by the partners. This also applies to an LLC that is treated as a partnership for federal income tax purposes." }, { "source_url": "https://dor.georgia.gov/taxes/taxes-partnerships", "source_type": "agency_page", "snapshot_sha256": "55518256af849db49ddd77e54b3ef3f0220cb907b10b6bdd252d909fb228fe94", "quote": "When electing to pay tax at the entity level, the income tax is paid by the partnership and not by the partners. This also applies to an LLC that is treated as a partnership for federal income tax purposes." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Georgia Department of Revenue. An LLC electing corporate taxation or a partnership-classified LLC electing Georgia entity-level income tax may owe an entity-level tax.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State domestic LLC guide lists formation steps and does not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Online filings are generally processed in approximately 7 business days; paper articles uploaded online are generally processed in approximately 10-14 business days; mailed paper filings are generally processed in approximately 15 business days after receipt. Processing times vary with office workload.", "components": [ { "label": "Two-business-day expedited processing", "amount_usd": 120, "formula": null, "cadence": "once", "required": false, "condition": "additional fee; any domestic LLC filing", "evidence": [ 0, 1, 2 ] }, { "label": "Same-business-day expedited processing", "amount_usd": 275, "formula": null, "cadence": "once", "required": false, "condition": "additional fee; request must be submitted before noon on a business day", "evidence": [ 0, 1, 2 ] }, { "label": "One-hour expedited processing", "amount_usd": 1200, "formula": null, "cadence": "once", "required": false, "condition": "additional fee for one-hour service stated in the mailed-filing section", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "online filings are generally processed in approximately 7 business days. Processing in 2 business days costs an additional $120; Processing in the same business day (if submitted before noon on a business day) costs an additional $275." }, { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "Processing Time: \nVaries based on office workload; online paper filings are generally processed in approximately 10-14 business days. Processing in 2 business days costs an additional $120; Processing in the same business day (if submitted before noon on a business day) costs an additional $275. All fees are non-refundable." }, { "source_url": "https://sos.ga.gov/how-to-guide/how-guide-register-domestic-entity", "source_type": "agency_page", "snapshot_sha256": "e929ec66d350ddd6296bd714fa8e644ef30e57e9aec8085fbfe147f7063f1791", "quote": "Processing Time\nVaries based on office workload; paper filings are generally processed in approximately 15 business days from date of receipt by the Corporations Division. Processing in 2 business days costs an additional $120; Processing in the same business day (if submitted before noon on a business day) costs an additional $275. Processing in one hour costs an additional $1,200. All fees are non-refundable." } ], "note": null, "unverifiable_reason": null } } }, { "code": "HI", "name": "Hawaii", "slug": "hawaii", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization (Form LLC-1)", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "State archives preservation fee", "amount_usd": 1, "formula": null, "cadence": "once", "required": true, "condition": "assessed on certain permanent documents filed with BREG", "evidence": [ 0, 1 ] }, { "label": "Reservation of name", "amount_usd": 10, "formula": null, "cadence": "once", "required": false, "condition": "optional", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://cca.hawaii.gov/breg/registration/dllc/", "source_type": "agency_page", "snapshot_sha256": "52ede77d8981059f8fc74d30a06b5df7bc0c2d348bb4d648debfb3cb0c1106c3", "quote": "The fee for filing Articles of Organization for a Limited Liability Company (Form LLC-1) for a Domestic Limited Liability Company is $50.00, with an additional fee of $25.00 for expedited service. The fee for a certified copy of a filing is $10.00 plus $0.25 per page. There is an additional State Archives fee of $1.00." }, { "source_url": "https://cca.hawaii.gov/breg/state-archive-preservation-fee/", "source_type": "agency_page", "snapshot_sha256": "5ded518c8391073a24b87c16df29f70491df5641a31fb54a061f91d89593f8d8", "quote": "a $1 state archives preservation fee is assessed for certain permanent documents." }, { "source_url": "https://cca.hawaii.gov/breg/registration/dllc/fees/", "source_type": "fee_schedule", "snapshot_sha256": "6432bef8e585fd99e6edb6a6b2c9fc05dd6dcc1f93f282319106a11d45c39d5d", "quote": "Reservation of Name $10.00 $25.00" } ], "note": "The articles page also lists a $25 expedited-service fee. The portal FAQ says expedited processing is not available at this time; that conflict is recorded under processing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "shall not be required to file an annual report for that year." } ], "note": "The cited source addresses the formation-year annual-report exception, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Hawaii requires a separate initial report; the saved source covers the formation-year annual-report exception only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "By March 31, June 30, September 30, or December 31, matching the quarter of the organization date. Not required in the year of organization.", "components": [ { "label": "Annual report filing fee", "amount_usd": null, "formula": "$12.50 online or $15.00 by paper", "cadence": "annual", "required": true, "condition": "one of the listed methods", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "Online filing fee for Limited Liability Company Annual Report: $12.50 If you are" }, { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "Limited Liability Company Annual Report: $15.00" }, { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "January 1 and March 31, an annual report shall be filed on or before March 31 of each year and shall reflect the state of the limited liability company’s affairs as of January 1 of the year when filed; (2)" }, { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "shall not be required to file an annual report for that year." }, { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "(1) January 1 and March 31, an annual report shall be filed on or before March 31 of each year and shall reflect the state of the limited liability company’s affairs as of January 1 of the year when filed; (2) April 1 and June 30, an annual report shall be filed on or before June 30 of each year and shall reflect the state of the limited liability company’s affairs as of April 1 of the year when filed;" }, { "source_url": "https://cca.hawaii.gov/breg/files/2023/03/LLC-INFO_3-2023.pdf", "source_type": "agency_page", "snapshot_sha256": "92326c05d458e4fd2814699f1e397314dfe5fa10171dfefc50873b613fc2930d", "quote": "(3) July 1 and September 30, an annual report shall be filed on or before September 30 of each year and shall reflect the state of the limited liability company’s affairs as of July 1 of the year when filed; and (4) October 1 and December 31, an annual report shall be filed on or before December 31 of each year and shall reflect the state of the limited liability company’s affairs as of October 1 of the year when filed;" } ], "note": "The fee schedule page lists a $15 annual report and a $25 expedited-review column. The LLC information sheet states the $12.50 online fee used here as the standard online amount.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "other", "due": "Periodic Form G-45 is filed semiannually, quarterly, or monthly depending on expected annual GET liability. Form G-49 is the annual reconciliation.", "condition": "Only if the LLC conducts business activity in Hawaii.", "components": [], "evidence": [ { "source_url": "https://tax.hawaii.gov/get/", "source_type": "agency_page", "snapshot_sha256": "35b068c9f68e05b8cb93ffd5a0ed14229902f3b7bb2380da10972143d52b250d", "quote": "The General Excise Tax (GET) is Hawaii’s tax on business activity. It is imposed on the gross income or gross receipts of virtually all business activity conducted in Hawaii, including sales of goods, services, rents, commissions, construction, and other business transactions." }, { "source_url": "https://tax.hawaii.gov/get/", "source_type": "agency_page", "snapshot_sha256": "35b068c9f68e05b8cb93ffd5a0ed14229902f3b7bb2380da10972143d52b250d", "quote": "Periodic General Excise/Use Tax Return (Form G-45) is filed semiannually, quarterly, or monthly depending on expected annual GET liability. Annual Return & Reconciliation of General Excise/Use Tax Return (Form G-49) is filed yearly to reconcile gross receipts, exemptions, and taxes for the taxable year." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Hawaii Department of Taxation. The general excise tax is activity-based, not a flat tax for an LLC’s existence.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The DCCA domestic LLC instructions and the LLC information sheet list filing steps and do not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://cca.hawaii.gov/breg/new-hawaii-business-registration-portal-faqs/", "source_type": "agency_faq", "snapshot_sha256": "d6572d8c71590ad3c91ef427d152989f523bc899f5ff24feb07cacb68bddb2dc", "quote": "At this time, expedited processing is not available." }, { "source_url": "https://cca.hawaii.gov/breg/registration/dllc/", "source_type": "agency_page", "snapshot_sha256": "52ede77d8981059f8fc74d30a06b5df7bc0c2d348bb4d648debfb3cb0c1106c3", "quote": "The fee for filing Articles of Organization for a Limited Liability Company (Form LLC-1) for a Domestic Limited Liability Company is $50.00, with an additional fee of $25.00 for expedited service. The fee for a certified copy of a filing is $10.00 plus $0.25 per page. There is an additional State Archives fee of $1.00." } ], "note": "The portal FAQ says expedited processing is not available. The articles page still lists a $25 expedited-service fee, and neither page states a standard formation processing duration.", "unverifiable_reason": null } } }, { "code": "IA", "name": "Iowa", "slug": "iowa", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Reservation of name", "amount_usd": 10, "formula": null, "cadence": "once", "required": false, "condition": "optional; applicable to chapter 489", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://sos.iowa.gov/businesses/business-entity-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "58f4084a69296355d13d9550935320f4e752cc1799420fa285ae26aa7030a86c", "quote": "Certificate of Organization - $50 Iowa Code 489.201 **" }, { "source_url": "https://sos.iowa.gov/businesses/business-entity-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "58f4084a69296355d13d9550935320f4e752cc1799420fa285ae26aa7030a86c", "quote": "Reservation of Name - $10 Applicable to Chapters 489, 490, 501A, 504, and 524" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State forms-and-fees page states a biennial report for LLCs and does not state whether a separate initial report is due soon after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Every odd-numbered year, beginning January 1 and due by April 1.", "components": [ { "label": "Biennial report filing fee", "amount_usd": null, "formula": "$30 by online filing or $45 by paper", "cadence": "biennial", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.iowa.gov/businesses/business-entity-forms-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "58f4084a69296355d13d9550935320f4e752cc1799420fa285ae26aa7030a86c", "quote": "LLCs, LLPs, and Nonprofit Corporations: Every Odd numbered year beginning January 1st and due by April 1st. The fee is $30* by online filing or $45* by paper. *" } ], "note": "The asterisk on that fee line is explained on the same page: nonprofit corporations do not pay a biennial-report fee. The $30 and $45 figures are the LLC amounts.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if a partnership-classified LLC elects Iowa pass-through entity tax.", "components": [], "evidence": [ { "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/business-income-tax/iowa-corporate-income-tax-rates", "source_type": "agency_page", "snapshot_sha256": "15d12905c76a4b9ead0ff5573c74e0e905c9bd05a7c6065b4c0a2905014b5e36", "quote": "Effective for tax years beginning on or after January 1, 2024, the corporate income tax rates are as follows: Bracket Tax Rate $0- $25,000 5.5% $25,001- $100,000 5.5% $100,001- $250,000 7.1% > $250,000 7.1%" }, { "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/business-income-tax/pass-through-entity-tax-ptet", "source_type": "agency_page", "snapshot_sha256": "3f7aa411942a318ec1ae8079a1507fa371d60cd8287898f80aec0ac773778586", "quote": "creates a voluntary election for a partnership or S corporation to be subject to Iowa income tax at the entity level." }, { "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/business-income-tax/pass-through-entity-tax-ptet", "source_type": "agency_page", "snapshot_sha256": "3f7aa411942a318ec1ae8079a1507fa371d60cd8287898f80aec0ac773778586", "quote": "No, the election is voluntary. However, the election is binding on the pass-through entity and all its owners once made for the applicable tax year." }, { "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/business-income-tax/pass-through-entity-tax-ptet", "source_type": "agency_page", "snapshot_sha256": "3f7aa411942a318ec1ae8079a1507fa371d60cd8287898f80aec0ac773778586", "quote": "A single-member LLC or other entity treated as a disregarded entity for federal and Iowa tax purposes is not eligible to make its own PTET election." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Iowa Department of Revenue. Corporate income tax requires corporate classification, and a disregarded single-member LLC cannot make its own pass-through entity tax election.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State forms-and-fees page lists the Certificate of Organization and does not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "No standard Fast Track duration was stated on the pages opened. Expedited surcharges are optional and in addition to the filing fee.", "components": [ { "label": "Five-business-day expedite", "amount_usd": 15, "formula": null, "cadence": "once", "required": false, "condition": "per document, in addition to the filing fee", "evidence": [ 0, 1 ] }, { "label": "Two-business-day expedite", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "per document, in addition to the filing fee", "evidence": [ 0, 1 ] }, { "label": "Same-business-day expedite", "amount_usd": 125, "formula": null, "cadence": "once", "required": false, "condition": "per document, in addition to the filing fee", "evidence": [ 0, 1 ] }, { "label": "One-hour expedite", "amount_usd": 200, "formula": null, "cadence": "once", "required": false, "condition": "per document, in addition to the filing fee", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://sos.iowa.gov/businesses/preclearance-and-expedited-services", "source_type": "agency_page", "snapshot_sha256": "f5e0ab78dd1d19119d608910c7b173ad40c5dc89ee8fffae20c82ef2dafb4136", "quote": "Five Business Days: $ 15 Two Business Days: $ 50 Same Business Day: $ 125 One Hour Service: $ 200" }, { "source_url": "https://sos.iowa.gov/businesses/preclearance-and-expedited-services", "source_type": "agency_page", "snapshot_sha256": "f5e0ab78dd1d19119d608910c7b173ad40c5dc89ee8fffae20c82ef2dafb4136", "quote": "the expedite surcharge is per document, not per submission, and is in addition to the filing fee for the document." } ], "note": "A 2010s Fast Track press release on sos.iowa.gov no longer states a five-minute-to-two-day standard turnaround.", "unverifiable_reason": null } } }, { "code": "ID", "name": "Idaho", "slug": "idaho", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization filing fee", "amount_usd": null, "formula": "$100 electronically or $100 plus $20 manual processing for paper", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0, 1, 2 ] } ], "evidence": [ { "source_url": "https://legislature.idaho.gov/wp-content/uploads/statutesrules/idstat/Title30/T30CH21.pdf", "source_type": "statute", "snapshot_sha256": "f2aa0f2823ea9c605f1058ad8060df053f95018424c0fb93bc273ba14f91f935", "quote": "(16) Certificate of organization of a limited liability company ...... .......................................................... $100.00" }, { "source_url": "https://archive.sos.idaho.gov/CORP/forms/LLC/LLC%20Cert%20Org.pdf", "source_type": "agency_form", "snapshot_sha256": "151deeb9a9e4543e720e53710d7dde32542d3281663d9b195987eaf3d75d62c2", "quote": "Base Filing fee: $100.00 + $20.00 for manual processing (form must be typed). 1." }, { "source_url": "https://sos.idaho.gov/business-forms/", "source_type": "agency_page", "snapshot_sha256": "ced57ca44a1780dac92a51a22a1e621d700f1d338c7e870e12c3b023a78dd8f5", "quote": "Paper submissions require an additional $20 manual processing fee and forms submitted without the fee will be rejected." } ], "note": "Idaho Code 30-21-214 sets the certificate fee at $100. The form and the business-forms page add $20 for paper manual processing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/", "source_type": "statute", "snapshot_sha256": "0708c68cb0d9883fe9fc066a68c4cdd8e4ab61878fdf3e6605a18c999526b214", "quote": "Beginning one (1) year after the public organic record of a domestic filing entity became effective, the statement of qualification of a domestic limited liability partnership became effective, or a foreign filing entity registered to do business in this state, and each year thereafter," } ], "note": "The cited statute states when annual reports begin, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Idaho requires a separate initial report; the saved statute covers recurring annual-report timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Each year before the end of the month in which the certificate of organization became effective, beginning one year after that effective date.", "components": [ { "label": "Annual report", "amount_usd": null, "formula": "No fee", "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://legislature.idaho.gov/wp-content/uploads/statutesrules/idstat/Title30/T30CH21.pdf", "source_type": "statute", "snapshot_sha256": "f2aa0f2823ea9c605f1058ad8060df053f95018424c0fb93bc273ba14f91f935", "quote": "(7) Annual report ........................................... No fee" }, { "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/", "source_type": "statute", "snapshot_sha256": "0708c68cb0d9883fe9fc066a68c4cdd8e4ab61878fdf3e6605a18c999526b214", "quote": "Beginning one (1) year after the public organic record of a domestic filing entity became effective, the statement of qualification of a domestic limited liability partnership became effective, or a foreign filing entity registered to do business in this state, and each year thereafter," } ], "note": "The statute says 'No fee' rather than a dollar amount.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": "If the condition applies, the return is due on or before the 15th day of the fourth month following the close of the tax year; for a calendar-year filer, April 15.", "condition": "Only if a partnership-classified LLC elects Idaho affected-business-entity treatment or pays composite tax for a nonresident individual owner.", "components": [], "evidence": [ { "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/income-tax-for-partnerships/", "source_type": "agency_page", "snapshot_sha256": "2662aa5b062b93ca28aeadf5b28a85a10647db613bf7a0d88939f298793844aa", "quote": "Check-the-box regulations: If an entity is classified or taxed as a partnership for federal income tax purposes, it’s treated as a partnership for Idaho income tax purposes." }, { "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/pass-through-entities/", "source_type": "agency_page", "snapshot_sha256": "e5b2817c8f0ff116c76d43ebf973add6d5e0a754ac237d741832888465b69c68", "quote": "Income, losses, deductions and credits typically flow through the entity and are taxed at the owner level. Owners should include their share of income or loss on their individual income tax return." }, { "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/pass-through-entities/", "source_type": "agency_page", "snapshot_sha256": "e5b2817c8f0ff116c76d43ebf973add6d5e0a754ac237d741832888465b69c68", "quote": "Idaho’s affected business entity (ABE) election provides any partnership or S corporation the option of paying its Idaho income tax as a pass-through entity (PTE) at the corporate rate." }, { "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/income-tax-for-partnerships/", "source_type": "agency_page", "snapshot_sha256": "2662aa5b062b93ca28aeadf5b28a85a10647db613bf7a0d88939f298793844aa", "quote": "Composite return—the partnership pays the tax for the individual owner on the entity’s return at the corporate rate." }, { "source_url": "https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/income-tax-for-partnerships/", "source_type": "agency_page", "snapshot_sha256": "2662aa5b062b93ca28aeadf5b28a85a10647db613bf7a0d88939f298793844aa", "quote": "File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Idaho State Tax Commission. Partnership income otherwise flows through to the owners.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The certificate-of-organization form and Idaho Code 30-21-213 list filing contents and do not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Business filings are currently processed approximately 7-10 days from the date of filing. Expedited service is typically within 8 business hours. Same-day requests must be received by 1 p.m. Mountain Time.", "components": [ { "label": "Expedited service", "amount_usd": 40, "formula": null, "cadence": "once", "required": false, "condition": "additional to the filing fee", "evidence": [ 0 ] }, { "label": "Same-day service", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "additional to the filing fee; form requests received after the stated cutoff may wait until the next business day", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://archive.sos.idaho.gov/CORP/forms/LLC/LLC%20Cert%20Org.pdf", "source_type": "agency_form", "snapshot_sha256": "151deeb9a9e4543e720e53710d7dde32542d3281663d9b195987eaf3d75d62c2", "quote": "If expedited service is requested, add an additional $40.00 to the filing fee. c. If 'same day' service is requested, add $100.00 to the filing fee." }, { "source_url": "https://sos.idaho.gov/business-resources/business-faq/", "source_type": "agency_faq", "snapshot_sha256": "42668edf26b7fd135da7e628be934c6f6c3d5e2b1d1e3e827c3b01f524ae3a96", "quote": "Expedited service is available for certain filings and is typically processed within 8 business hours. Same-day service requests must be received by 1 p.m. Mountain Time. Requests received after 1 p.m. may not be processed until the next business day." }, { "source_url": "https://sos.idaho.gov/business-forms/", "source_type": "agency_page", "snapshot_sha256": "ced57ca44a1780dac92a51a22a1e621d700f1d338c7e870e12c3b023a78dd8f5", "quote": "Business Filings are currently being processed approximately 7-10 days from the date of filing." } ], "note": null, "unverifiable_reason": null } } }, { "code": "IL", "name": "Illinois", "slug": "illinois", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization", "amount_usd": 150, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 1, 2, 4 ] }, { "label": "Application to reserve a name", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "optional; filing the reservation does not establish an LLC", "evidence": [ 3, 5 ] } ], "evidence": [ { "source_url": "https://www.ilsos.gov/departments/business-services/organization/llc-instructions.html", "source_type": "agency_page", "snapshot_sha256": "f79d1187d88758a933c5f95cac8598b5765c26911d2466974e4cd06fe14d26fa", "quote": "Articles of Organization\n\n$150 (10 business days); $250 (24-hour service)" }, { "source_url": "https://www.ilsos.gov/content/dam/publications/pdf_publications/llc55.pdf", "source_type": "agency_form", "snapshot_sha256": "4e9c0cfd71b6315ab717e851bac12d2d3eb11aa763339df994547e234ec2f617", "quote": "Articles of Organization\nDepartment of Business Services\nLimited Liability Division SUBMIT IN DUPLICATE\n501 S. Second St., Rm. 351 Type or print clearly.\nSpringfield, IL 62756\n217-524-8008\nilsos.gov Filing Fee: $150" }, { "source_url": "https://www.ilsos.gov/content/dam/publications/pdf_publications/c334.pdf", "source_type": "agency_page", "snapshot_sha256": "80a18dce39c2e9684224fd6c744de487814e1b97b019d3e8d8bc40ecf4fc704c", "quote": "Payment of the initial $150 filing fee." }, { "source_url": "https://www.ilsos.gov/content/dam/publications/pdf_publications/c334.pdf", "source_type": "agency_page", "snapshot_sha256": "80a18dce39c2e9684224fd6c744de487814e1b97b019d3e8d8bc40ecf4fc704c", "quote": "An available name may be reserved for 90 days for a $25 fee by filing Form\nLLC-1.15." }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "Filing articles of organization (domestic), application for admission (foreign), and restated articles of organization (domestic), $150. Notwithstanding the foregoing, the fee for filing articles of organization (domestic), application for admission (foreign), and restated articles of organization (domestic) in connection with a limited liability company with a series or the ability to establish a series pursuant to Section 37-40 of this Act is $400. (2)" }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "Filing an application to reserve a name, $25. (5)" }, { "source_url": "https://www.ilga.gov/Legislation/ILCS/Articles?ActID=2290&ChapterID=65&Chapter=BUSINESS%20ORGANIZATIONS&MajorTopic=BUSINESS%20AND%20EMPLOYMENT", "source_type": "statute", "snapshot_sha256": "53a31faa24639af59359706d3ee4efa99d6f9736a89b3d290005549a0d4ceac9", "quote": "This site should not be cited as an official or authoritative source." } ], "note": "The Secretary of State articles instructions state Articles of Organization $150 (10 business days) and $250 for 24-hour service. Form LLC-5.5 states Filing Fee: $150, and the organizing guide states an initial $150 filing fee. The General Assembly ILCS database states the same $150 but says it should not be cited as an official or authoritative source. The series-LLC articles line on the instructions page is excluded.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "805 ILCS 180/50-1 requires an annual report before the anniversary month and does not state whether a separate initial report is due soon after formation. www.ilsos.gov returned no HTTP body." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Before the first day of the LLC's anniversary month each year.", "components": [ { "label": "Annual report", "amount_usd": 75, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 3 ] } ], "evidence": [ { "source_url": "https://www.ilsos.gov/content/dam/publications/pdf_publications/llc501.pdf", "source_type": "agency_form", "snapshot_sha256": "b79a3b17bdbd88a97416b5d0c10316d495fdfcd2cbf3045b4ade6ec3330aeb2d", "quote": "Annual Report This space for use by Secretary of State.\nDepartment of Business Services\nLimited Liability Division Type or print clearly.\n501 S. Second St., Rm. 351\nSpringfield, IL 62756\n Filing Fee: $75" }, { "source_url": "https://www.ilsos.gov/content/dam/publications/pdf_publications/c334.pdf", "source_type": "agency_page", "snapshot_sha256": "80a18dce39c2e9684224fd6c744de487814e1b97b019d3e8d8bc40ecf4fc704c", "quote": "The annual report is\ndue before the first day of the LLC’s anniversary month each year." }, { "source_url": "https://www.ilsos.gov/departments/business-services/annual-reports/llc-instructions.html", "source_type": "agency_page", "snapshot_sha256": "1ec778d899fea5f516b9daa38699a11b5de8dd83526e9c4361d740f32499aa47", "quote": "A payment processor fee will be assessed for all transactions." }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "Filing an annual report of a limited liability company or foreign limited liability company, $75, if filed as required by this Act, plus a penalty if delinquent. Notwithstanding the foregoing, the fee for filing an annual report of a limited liability company or foreign limited liability company is $75 plus $50 for each series for which a certificate of designation has been filed pursuant to Section 37-40 of this Act and is in effect on the last day of the third month preceding the company's anniversary month, plus a penalty if delinquent. (12)" }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "The annual report, together with all fees and charges prescribed by this Act, shall be delivered to the Secretary of State within 60 days immediately preceding the first day of the anniversary month." }, { "source_url": "https://www.ilga.gov/Legislation/ILCS/Articles?ActID=2290&ChapterID=65&Chapter=BUSINESS%20ORGANIZATIONS&MajorTopic=BUSINESS%20AND%20EMPLOYMENT", "source_type": "statute", "snapshot_sha256": "53a31faa24639af59359706d3ee4efa99d6f9736a89b3d290005549a0d4ceac9", "quote": "This site should not be cited as an official or authoritative source." } ], "note": "Form LLC-50.1 states Filing Fee: $75. The organizing guide states the annual report is due before the first day of the LLC's anniversary month. The General Assembly database states delivery within 60 days immediately preceding that day, and states $75 plus a series add-on, but says it should not be cited as an official or authoritative source. The series add-on is not recorded. The online instructions assess a payment processor fee but do not state its amount.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if a partnership-classified LLC has net income and is not an investment partnership.", "components": [], "evidence": [ { "source_url": "https://tax.illinois.gov/questionsandanswers/answer.604.html", "source_type": "agency_faq", "snapshot_sha256": "65d82be44c2df44c5812e8cf7f77364682773bc2f8f67151c2634a6c8d511231", "quote": "If the LLC is a disregarded entity for federal income tax purposes, and its income, deductions, and other items are reported on the federal income tax return of its owner, for Illinois purposes the income, deductions, and other items will be reported on the Illinois return of its owner. The LLC has no Illinois income tax filing requirements." }, { "source_url": "https://tax.illinois.gov/questionsandanswers/answer.604.html", "source_type": "agency_faq", "snapshot_sha256": "65d82be44c2df44c5812e8cf7f77364682773bc2f8f67151c2634a6c8d511231", "quote": "If the LLC is a partnership for federal income tax purposes, and files federal Form 1065, U.S. Return of Partnership Income, for Illinois purposes the LLC will file Form IL-1065, Illinois Partnership Replacement Tax Return." }, { "source_url": "https://tax.illinois.gov/questionsandanswers/answer.604.html", "source_type": "agency_faq", "snapshot_sha256": "65d82be44c2df44c5812e8cf7f77364682773bc2f8f67151c2634a6c8d511231", "quote": "If the LLC is a corporation for federal income tax purposes, and files a federal Form 1120, U.S. Corporation Income Tax Return, for Illinois purposes the LLC will file Form IL-1120, Corporation Income and Replacement Tax Return." }, { "source_url": "https://tax.illinois.gov/research/taxrates/income.html", "source_type": "agency_page", "snapshot_sha256": "93dcda22a70ffeec6f4f48958d217eb6c27782ac100884ac592cd7bd3bb3cd44", "quote": "Partnerships, trusts, and S corporations 1.5 percent of net income" }, { "source_url": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/partnership/il-1065.pdf", "source_type": "agency_form", "snapshot_sha256": "5e297149a9e85b840cbebca3a1b280bcf6326ee433b2a513a83ea3fbc3dfd5ce", "quote": "Skip this section if you are an investment partnership." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Illinois Department of Revenue. A disregarded single-member LLC has no Illinois income tax filing requirement.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "805 ILCS 180 article 50 states fees and the annual report and does not state whether newspaper publication of formation is required. www.ilsos.gov returned no HTTP body." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Expedited service, if requested, is same day or within 24 hours. The statute pages opened do not state a standard non-expedited processing duration.", "components": [ { "label": "Expedited service for articles of organization", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "same day or within 24 hours under 805 ILCS 180/50-50; the $150 articles fee is in section 50-10", "evidence": [ 0, 1, 3 ] } ], "evidence": [ { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "Articles of organization, $100;" }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "\"Expedited services\" means services rendered within the same day, or within 24 hours from the time, the request therefor is submitted by the filer, law firm, service company, or messenger physically in person or, at the Secretary of State's discretion, by electronic means, to the Department's Springfield Office and" }, { "source_url": "https://www.ilga.gov/Legislation/ILCS/Articles?ActID=2290&ChapterID=65&Chapter=BUSINESS%20ORGANIZATIONS&MajorTopic=BUSINESS%20AND%20EMPLOYMENT", "source_type": "statute", "snapshot_sha256": "53a31faa24639af59359706d3ee4efa99d6f9736a89b3d290005549a0d4ceac9", "quote": "This site should not be cited as an official or authoritative source." }, { "source_url": "https://www.ilga.gov/legislation/ILCS/details?MajorTopic=BUSINESS%20AND%20EMPLOYMENT&Chapter=BUSINESS%20ORGANIZATIONS&ActName=Limited%20Liability%20Company%20Act.&ActID=2290&ChapterID=65&ChapAct=805%2BILCS%2B180%2F&SeqStart=14450000&SeqEnd=15800000", "source_type": "statute", "snapshot_sha256": "22101ce5ac6cdca12cf3035189742cd4c5e1881d2c30317f62fcc84a21bfa888", "quote": "Filing articles of organization (domestic), application for admission (foreign), and restated articles of organization (domestic), $150. Notwithstanding the foregoing, the fee for filing articles of organization (domestic), application for admission (foreign), and restated articles of organization (domestic) in connection with a limited liability company with a series or the ability to establish a series pursuant to Section 37-40 of this Act is $400. (2)" } ], "note": "Quoted from the General Assembly ILCS database (805 ILCS 180). That site says it is not the official published text and should not be cited as authoritative. www.ilsos.gov accepted TLS but returned no HTTP body, so the Secretary of State fee page could not be saved. The $100 expedite figure is the section 50-50 fee, not a combined total with the $150 filing fee. No page opened stated a $250 total.", "unverifiable_reason": null } } }, { "code": "IN", "name": "Indiana", "slug": "indiana", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": null, "formula": "$75.00 electronically or $100.00 non-electronically", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.in.gov/sos/business/files/HUB-Official-comments-and-introductory-note.pdf", "source_type": "statute", "snapshot_sha256": "edf2c3314e9186c1c7e9d40a666c2168a7fa947bc6d0264c3335c74e7075efa8", "quote": "IC 23-0.5-9-19 Articles of organization; domestic limited liability company Sec. 19. The secretary of state shall collect the following fees for filing the articles of organization of a domestic limited liability company: (1) Seventy-five dollars ($75) for an electronic filing. (2) One hundred dollars ($100) for filing in a manner other than electronically." }, { "source_url": "https://forms.in.gov/Download.aspx?id=16989", "source_type": "agency_form", "snapshot_sha256": "18f5ea50282b414592e600399757bf32441112c9603a8753308de7b1c792fbf2", "quote": "FILING FEE: $100.00" } ], "note": "These are alternative filing methods, not two fees added together. No separate enhanced-access charge was stated on the statute page or the paper form.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://inbiz.in.gov/business-filings/business-entityreport", "source_type": "agency_page", "snapshot_sha256": "74115fba63ad667cd9dec394b960f1478d677d27c5e398adb25a8cd135b6868f", "quote": "First Report: The first report is due two years after the business is formed or registered." } ], "note": "The cited source states when the first business-entity report is due, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Indiana requires a separate initial report; the saved source does not rule out a separate initial filing." }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Every other year. The first report is due two years after formation. The due date is the month and day the business was formed; the report is past due after the end of that month.", "components": [ { "label": "Business entity report filing fee", "amount_usd": null, "formula": "$32.00 on INBiz or $50.00 by paper", "cadence": "biennial", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://inbiz.in.gov/business-filings/business-entityreport", "source_type": "agency_page", "snapshot_sha256": "74115fba63ad667cd9dec394b960f1478d677d27c5e398adb25a8cd135b6868f", "quote": "For-Profit Businesses $32.00 on INBiz $50.00 by Paper" }, { "source_url": "https://inbiz.in.gov/business-filings/business-entityreport", "source_type": "agency_page", "snapshot_sha256": "74115fba63ad667cd9dec394b960f1478d677d27c5e398adb25a8cd135b6868f", "quote": "First Report: The first report is due two years after the business is formed or registered." }, { "source_url": "https://inbiz.in.gov/business-filings/business-entityreport", "source_type": "agency_page", "snapshot_sha256": "74115fba63ad667cd9dec394b960f1478d677d27c5e398adb25a8cd135b6868f", "quote": "Reports must be filed every other year to maintain the business’ active status." }, { "source_url": "https://inbiz.in.gov/business-filings/business-entityreport", "source_type": "agency_page", "snapshot_sha256": "74115fba63ad667cd9dec394b960f1478d677d27c5e398adb25a8cd135b6868f", "quote": "Due Date: The month and day the business was formed or registered. You have until the end of the month before the report is considered past due." } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "condition": null, "components": [], "evidence": [ { "source_url": "https://www.in.gov/dor/i-am-a/business-corp/choosing-the-proper-income-tax-form/", "source_type": "agency_page", "snapshot_sha256": "034cc1220bfa6fbd3f3692d4fdefc0e91a959c5c5f0e56dcdd0ab46b0135489a", "quote": "Limited Liability Company: If the LLC qualifies under IRS guidelines, it may be taxed only once. Like a partnership at the employee or member level, LLCs do not face the same restrictions as an S Corporation. One of the following forms would need to be filed in Indiana: IT-40, IT-40PNR or IT-65." }, { "source_url": "https://www.in.gov/dor/i-am-a/business-corp/choosing-the-proper-income-tax-form/", "source_type": "agency_page", "snapshot_sha256": "034cc1220bfa6fbd3f3692d4fdefc0e91a959c5c5f0e56dcdd0ab46b0135489a", "quote": "Corporation: The corporation must file a Form IT-20." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Indiana Department of Revenue. The saved agency guide describes income-tax filing treatment but does not establish whether a separate entity-level franchise, privilege, or minimum fee applies.", "unverifiable_reason": "The saved Indiana Department of Revenue guide covers income-tax classification but does not establish whether a default LLC owes a separate entity-level franchise, privilege, or minimum fee." }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "IC 23-0.5-9-19 states the articles-of-organization fees and does not state whether newspaper publication of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The INBiz Business Entity Report page says online filing is faster than paper and does not state a standard formation processing time or an expedited formation fee." } } }, { "code": "KS", "name": "Kansas", "slug": "kansas", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": null, "formula": "$85 online or $90 paper", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.ks.gov/forms/business_services/dl.pdf", "source_type": "agency_form", "snapshot_sha256": "e8c969a26290d6843d486fec830f011e379c043fb3f9486b3ce7f9773c259e95", "quote": "Online Articles of Organization:...................... $85 Paper Articles of Organization:....................... $90" }, { "source_url": "https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "source_type": "fee_schedule", "snapshot_sha256": "e6ee71ac0d487454a692aa4df6d231cbd816b44ecff2ecc9e77857e562666162", "quote": "The application and recording fee for the articles of organization for a domestic limited liability company: $75.00 The application and recording fee for a foreign limited liability company’s application to do business: $75.00" } ], "note": "The form, revised 2/27/26, states the online and paper totals. The Kansas Register regulation effective the same day states a $75 application and recording fee for domestic LLC articles. This record uses the form totals rather than adding the regulation lines, so the $75 figure is not a separate component.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://sos.ks.gov/businesses/information-reports.html", "source_type": "agency_page", "snapshot_sha256": "d50b26ecd4b59e572183485fc6c383d9642f3ea67b6c0b332994f796b2e8fd2e", "quote": "Information reports are filed biennially. Businesses forming in even years file reports in each succeeding even year. Businesses forming in odd years file reports in each succeeding odd year. All for profit businesses are due by April 15th of their respective odd or even year, and all not for profit businesses are due by June 15th of their respective odd or even year." } ], "note": "The cited source states the biennial information-report cycle, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Kansas requires a separate initial report; the saved source covers recurring biennial-report timing only." }, "annual_report": { "status": "unverifiable", "required": true, "frequency": "biennial", "due": "For-profit businesses: April 15 of the even or odd year matching the year of formation, in each succeeding even or odd year. A three-month delinquency interval follows the due date.", "components": [], "evidence": [ { "source_url": "https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "source_type": "fee_schedule", "snapshot_sha256": "e6ee71ac0d487454a692aa4df6d231cbd816b44ecff2ecc9e77857e562666162", "quote": "7-16-1. Information and services fee. In addition to any other fees specified in regulation or statute, the fees prescribed below shall be charged by the secretary of state." }, { "source_url": "https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "source_type": "fee_schedule", "snapshot_sha256": "e6ee71ac0d487454a692aa4df6d231cbd816b44ecff2ecc9e77857e562666162", "quote": "Entity biennial reports: Paper format: $25.00 Online format: $5.00" }, { "source_url": "https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "source_type": "fee_schedule", "snapshot_sha256": "e6ee71ac0d487454a692aa4df6d231cbd816b44ecff2ecc9e77857e562666162", "quote": "7-16-2. Technology communication fee. In addition to any other fees specified in regulation or statute, the fees prescribed below shall be charged by the secretary of state." }, { "source_url": "https://sos.ks.gov/publications/Register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "source_type": "fee_schedule", "snapshot_sha256": "e6ee71ac0d487454a692aa4df6d231cbd816b44ecff2ecc9e77857e562666162", "quote": "Entity biennial reports: Paper format: $5.00 Online format: $5.00 Uniform Commercial Code (UCC):" }, { "source_url": "https://sos.ks.gov/businesses/information-reports.html", "source_type": "agency_page", "snapshot_sha256": "d50b26ecd4b59e572183485fc6c383d9642f3ea67b6c0b332994f796b2e8fd2e", "quote": "Information reports are filed biennially. Businesses forming in even years file reports in each succeeding even year. Businesses forming in odd years file reports in each succeeding odd year. All for profit businesses are due by April 15th of their respective odd or even year, and all not for profit businesses are due by June 15th of their respective odd or even year." } ], "note": null, "unverifiable_reason": "The saved Kansas agency page states the biennial report schedule but gives no base fee, and the saved Kansas Register regulations say their listed fees are additional to other statutory or regulatory fees." }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "none", "due": null, "condition": null, "components": [], "evidence": [ { "source_url": "https://www.ksrevenue.gov/bustaxtypesfranchise.html", "source_type": "agency_page", "snapshot_sha256": "4e13720da125c954f6e58da22b7cd1f91871ceea2fdd667519fe0c8fd62802c0", "quote": "There is no Kansas franchise tax for tax year 2011 and after." }, { "source_url": "https://www.ksrevenue.gov/bustaxtypespriv.html", "source_type": "agency_page", "snapshot_sha256": "02c3e7b4daa9ebcc030c56bc9768a0d44b7fb7d1b28d797935356f8f41b7c874", "quote": "Privilege tax is an income tax paid by financial institutions. Privilege taxes are assessed against net earnings of every national banking association, bank, trust company, federally chartered savings bank and savings and loan association. All such entities must file a Kansas privilege tax return." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Kansas Department of Revenue. Kansas has no franchise tax for tax years 2011 and after, and its privilege tax applies to financial institutions.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Articles of Organization form and the information-report page do not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Online Articles of Organization are processed within minutes.", "components": [], "evidence": [ { "source_url": "https://sos.ks.gov/forms/business_services/dl.pdf", "source_type": "agency_form", "snapshot_sha256": "e8c969a26290d6843d486fec830f011e379c043fb3f9486b3ce7f9773c259e95", "quote": "Processing happens within minutes and your certified copy of the Articles of Organization can be printed from the above" } ], "note": "The form does not state a separate expedited fee.", "unverifiable_reason": null } } }, { "code": "KY", "name": "Kentucky", "slug": "kentucky", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization", "amount_usd": 40, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Reservation or renewal of a reserved name", "amount_usd": 15, "formula": null, "cadence": "once", "required": false, "condition": "optional; 120 days", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "905d9322649ca6051d0179f9dfc66f02bc1252f90c543b991ce6e3e23d655aec", "quote": "Domestic Limited Liability Company (Profit, Non-Profit or Professional Service) Articles of Organization: $40.00" }, { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "905d9322649ca6051d0179f9dfc66f02bc1252f90c543b991ce6e3e23d655aec", "quote": "Application for reservation or renewal of reserved name (120 days): $15.00 Notice of transfer of reserved name: $15.00 Notice of cancellation of reserved name: $10.00 Application for use of indistinguishable name: $20.00 Annual Report: $15.00 Amended Annual Report: $15.00 Any other document required or permitted to be filed: $15.00" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The annual-reports page says every entity files an annual report by June 30 and mentions newly formed entities filing that report. It does not state a separate initial report due soon after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "By June 30 of each year. Reports may be filed from January 1 through June 30.", "components": [ { "label": "Annual report", "amount_usd": 15, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "905d9322649ca6051d0179f9dfc66f02bc1252f90c543b991ce6e3e23d655aec", "quote": "Application for reservation or renewal of reserved name (120 days): $15.00 Notice of transfer of reserved name: $15.00 Notice of cancellation of reserved name: $10.00 Application for use of indistinguishable name: $20.00 Annual Report: $15.00 Amended Annual Report: $15.00 Any other document required or permitted to be filed: $15.00" }, { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx", "source_type": "agency_page", "snapshot_sha256": "8becad3e541bc67c72b20ed373423907cabbda08454acd9a719b8f6cfa17139c", "quote": "required to file annual reports with this office by June 30 of each year. Reports can be filed any time between January 1 and June 30 by either:" }, { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx", "source_type": "agency_page", "snapshot_sha256": "8becad3e541bc67c72b20ed373423907cabbda08454acd9a719b8f6cfa17139c", "quote": "accompanied by a $15 filing fee. On your annual report, yo​​u must confirm the principal and registered agent/office. Depending on whether you are a newly formed entity filing an annual report for the first time or an entity that has previously filed an annual report, you must also either submit or confirm the names and addresses of your entity's officers, directors, members, managers and/or trustees; necessary changes can be made on the annual report, an attached sheet of paper or the online system." } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "frequency": "annual", "due": "the 15th day of the 4th month following the close of the taxable year end", "condition": null, "components": [ { "label": "Kentucky limited liability entity tax minimum", "amount_usd": 175, "formula": null, "cadence": "annual", "required": true, "condition": "Minimum for a business with total gross receipts or total gross profits of $3 million or less.", "evidence": [ 0, 1, 2 ] } ], "evidence": [ { "source_url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx", "source_type": "agency_page", "snapshot_sha256": "9ee7f3f04725b5b233a8018a7b688780d6d86d12a33afc432d9c6b85b09a3a51", "quote": "Kentucky imposes a tax on every business that is protected from liability by the laws of the state. This includes corporations, LLCs, S-Corporations, limited partnerships, and other types of businesses. It does not include sole proprietorships and general partnerships because these types of businesses do not have limited liability. (There are also some types of businesses that are statutorily exempt from the LLET)." }, { "source_url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx", "source_type": "agency_page", "snapshot_sha256": "9ee7f3f04725b5b233a8018a7b688780d6d86d12a33afc432d9c6b85b09a3a51", "quote": "If either total gross receipts or total gross profits amounts to $3 million or less, then the company just pays a $175 minimum LLET." }, { "source_url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx", "source_type": "agency_faq", "snapshot_sha256": "11325a4645a76fc03cb74ae335699184415bcb533869df28ea35c3b8b7f5e611", "quote": "Single member limited liability company whose single member is an individual ​725 ​No ​Yes ​Limited liability company (two or more members) ​PTE ​No ​Yes" }, { "source_url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx", "source_type": "agency_faq", "snapshot_sha256": "11325a4645a76fc03cb74ae335699184415bcb533869df28ea35c3b8b7f5e611", "quote": "Corporation and Pass-through Entity tax returns are due the 15th day of the 4th month following the close of the taxable year end." }, { "source_url": "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/Corporation-LLC-Pass-Through-Tax-FAQs.aspx", "source_type": "agency_faq", "snapshot_sha256": "11325a4645a76fc03cb74ae335699184415bcb533869df28ea35c3b8b7f5e611", "quote": "Yes, when a company is registered with the Secretary of State, they are considered to be \"doing business\" in the state of Kentucky per KRS 141.010(13)(a) and are therefore required to file a tax return for the year that the company registers." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Kentucky Department of Revenue. The Department lists a $175 minimum for the $3 million-or-less tier; higher tiers and statutory exemptions also apply.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State fee schedule and annual-report page do not state whether newspaper publication of formation is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Except for annual reports, documents are usually processed the same day they are received, but it may take up to three business days.", "components": [], "evidence": [ { "source_url": "https://www.sos.ky.gov/bus/business-filings/Pages/FAQs.aspx", "source_type": "agency_faq", "snapshot_sha256": "943ae8b4c06eb5094781241cd188c32b0a26384bc5154664474a105ef12e7b5d", "quote": "documents are usually processed the same day they are received, but it may take up to three business days." } ], "note": "The FAQ does not state an expedited-service fee.", "unverifiable_reason": null } } }, { "code": "LA", "name": "Louisiana", "slug": "louisiana", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "separate optional filing; not stated as a prerequisite to articles", "evidence": [ 1 ] }, { "label": "Credit card convenience fee", "amount_usd": 5, "formula": null, "cadence": "once", "required": false, "condition": "charged on credit card payments", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Articles of Organization-Louisiana Limited Liability Company\n\n#365\n\n$100" }, { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Name Reservation-Corporation, Limited Liability Company, L3C and Partnership\n\n#398\n\n$25" }, { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Documents processed while you wait. Referred to as \"priority expedite or waiting.\"\n\n$50\n\nDocuments processed within 24 hours available for pick-up or mail. Referred to as \"expedite.\"\n\n$30\n\nCredit card payments are subject to an additional statutory convenience fee.\n\n$5\n\nElectronic or physical checks returned by the bank as non-payable are subject to a return check fee.\n\n$25" } ], "note": "Name reservation is a separate optional filing, and credit-card payments add a $5 convenience fee.", "unverifiable_reason": null }, "initial_report": { "status": "verified", "required": true, "frequency": "once", "due": "Filed with the articles of organization.", "components": [ { "label": "Supplemental initial report", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "only if managers or members were not named in the initial report filed with the articles", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.legis.la.gov/legis/LawPrint.aspx?d=76251", "source_type": "statute", "snapshot_sha256": "8914a9dbae896a41c38eba9e09d3fc6dead45c2fc9d49e48d3da2c84c02d0f7a", "quote": "One or more persons capable of contracting may form a limited liability company\r\nby filing the articles of organization and the initial report with the secretary of state." }, { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Supplemental Initial Report-Louisiana Limited Liability Company\n\n#366\n\n$25\n\nAffidavit to Dissolve-Louisiana Limited Liability Company\n\n#368\n\n$100\n\nAmended Articles, Mergers, Dissolutions, Certificate of Correction\n\n$100\n\nCertified Copies\n\n$15\n\nCertified Copies with Amendments\n\n$25\n\nAdditional Certificates\n\n$20\n\nAnnual Reports\n\n$30\n\nName Reservation Cancellation\n\n$25" } ], "note": "The initial report is filed with the articles; the fee schedule lists a separate $25 fee only for a supplemental initial report.", "unverifiable_reason": null }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before the anniversary date of organization.", "components": [ { "label": "Annual report filing fee", "amount_usd": 30, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Credit card convenience fee", "amount_usd": 5, "formula": null, "cadence": "annual", "required": false, "condition": "charged on credit card payments", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Affidavit to Dissolve-Louisiana Limited Liability Company\n\n#368\n\n$100\n\nAmended Articles, Mergers, Dissolutions, Certificate of Correction\n\n$100\n\nCertified Copies\n\n$15\n\nCertified Copies with Amendments\n\n$25\n\nAdditional Certificates\n\n$20\n\nAnnual Reports\n\n$30\n\nName Reservation Cancellation\n\n$25" }, { "source_url": "https://www.legis.la.gov/legis/Law.aspx?d=76256", "source_type": "statute", "snapshot_sha256": "04a10104a5964f1bad5d0782fd081209b1b579313931841e3c644ceb25d8f439", "quote": "On or before the anniversary date of organization of each limited liability\r\ncompany, a manager of the company, if its management is vested in one or more managers,\r\nor a member of the company, if its management is reserved to the members," }, { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Documents processed while you wait. Referred to as \"priority expedite or waiting.\"\n\n$50\n\nDocuments processed within 24 hours available for pick-up or mail. Referred to as \"expedite.\"\n\n$30\n\nCredit card payments are subject to an additional statutory convenience fee.\n\n$5\n\nElectronic or physical checks returned by the bank as non-payable are subject to a return check fee.\n\n$25" } ], "note": "The annual report is due on the organization anniversary, and credit-card payments add a $5 convenience fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is taxed as a corporation for federal income tax purposes.", "components": [], "evidence": [ { "source_url": "https://revenue.louisiana.gov/businesses/widely-used-tax-types/corporate-income-franchise-tax/", "source_type": "agency_page", "snapshot_sha256": "558d9dcc23d2545ca43818c7d760684638ffb40d1975903598fb028d114394b6", "quote": "The Louisiana corporation franchise tax has been repealed for franchise tax periods beginning on or after January 1, 2026." }, { "source_url": "https://revenue.louisiana.gov/businesses/widely-used-tax-types/corporate-income-franchise-tax/", "source_type": "agency_page", "snapshot_sha256": "558d9dcc23d2545ca43818c7d760684638ffb40d1975903598fb028d114394b6", "quote": "It depends on how the LLC is taxed for federal income tax purposes. If the LLC is taxed as a corporation federally, it is generally taxed as a corporation for Louisiana income tax purposes. If the LLC is taxed as a partnership federally, it is generally treated as a partnership for Louisiana income tax purposes." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Louisiana Department of Revenue. The corporation franchise tax is repealed for periods beginning on or after January 1, 2026.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": null, "components": [ { "label": "Priority expedite while you wait", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 0 ] }, { "label": "24-hour expedite", "amount_usd": 30, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.la.gov/business-services/forms-fee-schedule", "source_type": "fee_schedule", "snapshot_sha256": "387572944fca5ff8dbdabdd32d12eaecd664bad82914b8a88b64de55c0860cbf", "quote": "Documents processed while you wait. Referred to as \"priority expedite or waiting.\"\n\n$50\n\nDocuments processed within 24 hours available for pick-up or mail. Referred to as \"expedite.\"\n\n$30\n\nCredit card payments are subject to an additional statutory convenience fee.\n\n$5\n\nElectronic or physical checks returned by the bank as non-payable are subject to a return check fee.\n\n$25" } ], "note": "The fee schedule states expedite fees but does not state a standard processing time.", "unverifiable_reason": null } } }, { "code": "MA", "name": "Massachusetts", "slug": "massachusetts", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization filing fee", "amount_usd": 500, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Fax or electronic expedite fee", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": "added when filed by fax or electronically; the mail or hand-delivery column is $500.00 without this fee", "evidence": [ 0 ] }, { "label": "Application for reservation of name", "amount_usd": 30, "formula": null, "cadence": "once", "required": false, "condition": "separate filing; the schedule does not state it must precede the certificate", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "Certificate of Organization $500.00 $500.00 plus $20.00 expedite fee $500.00 plus $20.00 expedite fee" }, { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "FEE IF FILED BY MAIL OR HAND DELIVERED FEE IF FAX FILED FEE IF FILED ELECTRONICALLY WITH CID & PIN ADDITIONAL NOTES\n Application of Reservation of Name" }, { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "Application of Reservation of Name $30.00 Cannot file by fax Cannot file electronically" }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12", "source_type": "statute", "snapshot_sha256": "12bf7bcfbeee74d588fc42829e84d773cee9fc6e3b10cd7d5f948f7da56b46e4", "quote": "The fee for the filing of the certificate of organization required by subsection (a) shall be five hundred dollars. The fee for the filing of the annual report required by subsection (c) shall be five hundred dollars. Such fees shall be paid to the state secretary at the time the certificate of organization or the annual report is filed." }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12", "source_type": "statute", "snapshot_sha256": "12bf7bcfbeee74d588fc42829e84d773cee9fc6e3b10cd7d5f948f7da56b46e4", "quote": "A limited liability company is formed at the time of the filing of the initial certificate of organization in the office of the state secretary or at any later date specified in the certificate of organization if, in either case, there has been substantial compliance with the requirements of this section. A limited liability company formed under this chapter shall be a separate legal entity, the existence of which as a separate legal entity shall continue until cancellation of the limited liability company's certificate of organization." } ], "note": "Mail or hand delivery of the certificate is $500, and fax or electronic filing adds a $20 expedite fee.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "M.G.L. c. 156C, § 12 requires a certificate of organization and an annual report and does not mention an initial report, and no saved official page states whether one is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before the anniversary date of organization.", "components": [ { "label": "Annual report filing fee", "amount_usd": 500, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Fax or electronic expedite fee", "amount_usd": 20, "formula": null, "cadence": "annual", "required": false, "condition": "added when filed by fax or electronically", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "Annual Report $500.00 $500.00 plus $20.00 expedite fee $500.00 plus $20.00 expedite fee Due on or before the anniversary date of organization." }, { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "FEE IF FILED BY MAIL OR HAND DELIVERED FEE IF FAX FILED FEE IF FILED ELECTRONICALLY WITH CID & PIN ADDITIONAL NOTES\n Application of Reservation of Name" }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter156C/Section12", "source_type": "statute", "snapshot_sha256": "12bf7bcfbeee74d588fc42829e84d773cee9fc6e3b10cd7d5f948f7da56b46e4", "quote": "The fee for the filing of the certificate of organization required by subsection (a) shall be five hundred dollars. The fee for the filing of the annual report required by subsection (c) shall be five hundred dollars. Such fees shall be paid to the state secretary at the time the certificate of organization or the annual report is filed." } ], "note": "The annual report is due on or before the anniversary of organization, and fax or electronic filing adds a $20 expedite fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is classified as a corporation for federal income tax purposes.", "components": [ { "label": "Minimum corporate excise", "amount_usd": 456, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC is classified as a corporation for federal income tax purposes.", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section30", "source_type": "statute", "snapshot_sha256": "07b81fad6f2f3e784262feffe5286af58a764f815ed6f2ad90c4a0e0fa9b8524", "quote": "\"Business corporation'', any corporation, or any \"other entity'' as defined in section 1.40 of chapter 156D, whether the corporation or other entity may be formed, organized, or operated in or under the laws of the Commonwealth or any other jurisdiction, and whether organized for business or for non-profit purposes, that is classified for the taxable year as a corporation for federal income tax purposes." }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section30", "source_type": "statute", "snapshot_sha256": "07b81fad6f2f3e784262feffe5286af58a764f815ed6f2ad90c4a0e0fa9b8524", "quote": "\"Disregarded entity'', an entity that is disregarded as a separate entity from its owner for federal income tax purposes. Such an entity shall similarly be disregarded for purposes of this chapter, and without limitation, all income, assets, and activities of the entity shall be considered to be those of the owner." }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section30", "source_type": "statute", "snapshot_sha256": "07b81fad6f2f3e784262feffe5286af58a764f815ed6f2ad90c4a0e0fa9b8524", "quote": "\"Partnership'', any entity that is classified as a partnership for federal income tax purposes for the taxable year." }, { "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section39", "source_type": "statute", "snapshot_sha256": "43543fbf162a12fd2f1b2add2ecda733a1b9cbeb5966e014ed1cefc4588e6688", "quote": "(b) $456. \n\nA business corporation shall not be subject to the income measure of tax under clause (2) of subsection (a)" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Massachusetts Department of Revenue. The $456 minimum applies to corporate-classified entities.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": null, "components": [ { "label": "Fax or electronic expedite fee on the certificate of organization", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": "stated in the fax and electronic columns of the fee schedule", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "Certificate of Organization $500.00 $500.00 plus $20.00 expedite fee $500.00 plus $20.00 expedite fee" }, { "source_url": "https://www.sec.state.ma.us/divisions/corporations/download/Fee_Schedule.pdf", "source_type": "fee_schedule", "snapshot_sha256": "cd3c1a05a1f4afacabbce8b58f83502de781a06f26e4e8500130fcfdbe0d38c6", "quote": "FEE IF FILED BY MAIL OR HAND DELIVERED FEE IF FAX FILED FEE IF FILED ELECTRONICALLY WITH CID & PIN ADDITIONAL NOTES\n Application of Reservation of Name" } ], "note": "The fee schedule states the fax and electronic expedite add-on but does not state a standard processing time.", "unverifiable_reason": null } } }, { "code": "MD", "name": "Maryland", "slug": "maryland", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "separate optional reservation; not stated as a prerequisite", "evidence": [ 5 ] }, { "label": "Maryland Business Express service fee", "amount_usd": null, "formula": "3%", "cadence": "once", "required": false, "condition": "added to payments processed through the Maryland Business Express portal", "evidence": [ 6 ] } ], "evidence": [ { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Articles%20of%20Organization%20for%20a%20Limited%20Liability%20Company_0526-A.pdf", "source_type": "agency_form", "snapshot_sha256": "5666cd8068cafec25083d43a1af9346b18c6dfa62fc5fa9cb7bfe692f1de00f4", "quote": "Standard Filing\n • Fee: $100\n • Processing time: 6 to 8 weeks\nExpedited Filing\n • Fee: $150\n • Processing time: 7 to 14 business days\nSame-Day Filing\nOnline Submissions\nFee: $425\n\nPaper Submissions (Drop Box or In-Person Delivery)\nFee: $525" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Articles of Organization $100 (domestic) $50" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Expedited Service Fees: Documents hand-delivered or via dropbox requesting expedite service will require a $50\nexpedite fee and will be reviewed within 7-10 business days. Hand-delivered transactions are to be paid by check, credit\ncard or money order; between 8:30 AM and 3:30 PM." }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Rush Filing Fees via paper: Same-day service has an expedited fee of $425. Documents may be delivered via the\ndropbox by 10 AM for same-day review and picked up by 3:45 PM. Same-day service can also be submitted in-\nperson by appointment only.\n\nAppointments can be made via scheduling portal : https://telegov.egov.com/sdatcharter/AppointmentWizard" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Rush Filing Fees via online: Same-day service via online has an expedited fee of $325 and must be submitted by\n2:30 PM for Same-day review. Not all documents are eligible for Same-day service online." }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Reservation of Corporate or Limited $25 $20\n Partnership Name, LLC or LLP Name" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "This electronic government service includes a 3% service/convenience fee for payments\nprocessed through the Maryland Business Express portal." }, { "source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gca§ion=4A-202&enactments=false", "source_type": "statute", "snapshot_sha256": "b06b34cbd118ec5e15f1acfae0f8a8d279532860553e0baea71a419d1d42c21f", "quote": "A limited liability company is formed at the time when the Department accepts the articles of organization for record or at a later time specified in the articles, if in either case there has been substantial compliance with this title." } ], "note": "The articles form states a $100 standard fee, and online portal payments add a 3% service fee.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The articles form and Md. Code, Corps. & Ass'ns § 4A-202 that loaded do not mention an initial report, and no saved official page states whether one is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "April 15.", "components": [ { "label": "Form 1 annual report filing fee", "amount_usd": 300, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Maryland Business Express service fee", "amount_usd": null, "formula": "3%", "cadence": "annual", "required": false, "condition": "payments processed through the Maryland Business Express portal", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026_Form1_final_0326.pdf", "source_type": "agency_form", "snapshot_sha256": "5afcc436e704432c163540114d0a7768f138b80c18cd0780fc1200e7a1e3a68d", "quote": "Domestic or Foreign Limited Liability Company (W) or (Z) $300\n Domestic or Foreign Non Stock Corporation (D) or (F) -0-" }, { "source_url": "https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026_Form1_final_0326.pdf", "source_type": "agency_form", "snapshot_sha256": "5afcc436e704432c163540114d0a7768f138b80c18cd0780fc1200e7a1e3a68d", "quote": "Due April 15th" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "This electronic government service includes a 3% service/convenience fee for payments\nprocessed through the Maryland Business Express portal." } ], "note": "Form 1 is the annual report and personal property return, due April 15; its filing fee is $300.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is a Maryland public service company, such as a gas, electric, or telephone company.", "components": [], "evidence": [ { "source_url": "https://dat.maryland.gov/businesses/Pages/franchise-and-public-utilities.aspx", "source_type": "agency_page", "snapshot_sha256": "0766513f3fa5bf74c43d5553312e01c5725621eb3df16e8b7e9e71e4cbbd7353", "quote": "The franchise tax is applied to public service companies such as gas, electric, and telephone for the privilege of doing business in Maryland. The Franchise is calculated in part as a percentage (2%) of the gross receipts derived from business in Maryland. Electric ​and gas companies are also subject to the .00062 per kilowatt-hour charge for electricity delivered or .00402 per therm charge for gas delivered." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Maryland Department of Assessments and Taxation. The stated franchise tax applies to public service companies.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": "Standard filing: 6 to 8 weeks.", "components": [ { "label": "Expedited filing total stated on the articles form", "amount_usd": 150, "formula": null, "cadence": "once", "required": false, "condition": "articles form total; 7 to 14 business days", "evidence": [ 0 ] }, { "label": "Same-day filing total stated on the articles form by method", "amount_usd": null, "formula": "$425 online or $525 by paper", "cadence": "once", "required": false, "condition": "one of the listed methods", "evidence": [ 0 ] }, { "label": "Expedite add-on on the fee schedule", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "hand-delivered or dropbox; reviewed within 7 to 10 business days", "evidence": [ 1 ] }, { "label": "Same-day expedite add-on by method", "amount_usd": null, "formula": "$325 online or $425 by paper", "cadence": "once", "required": false, "condition": "one of the listed methods; online submission must be by 2:30 p.m.; not all documents are eligible", "evidence": [ 2, 3 ] } ], "evidence": [ { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Create%20or%20Start%20a%20Business/Articles%20of%20Organization%20for%20a%20Limited%20Liability%20Company_0526-A.pdf", "source_type": "agency_form", "snapshot_sha256": "5666cd8068cafec25083d43a1af9346b18c6dfa62fc5fa9cb7bfe692f1de00f4", "quote": "Standard Filing\n • Fee: $100\n • Processing time: 6 to 8 weeks\nExpedited Filing\n • Fee: $150\n • Processing time: 7 to 14 business days\nSame-Day Filing\nOnline Submissions\nFee: $425\n\nPaper Submissions (Drop Box or In-Person Delivery)\nFee: $525" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Expedited Service Fees: Documents hand-delivered or via dropbox requesting expedite service will require a $50\nexpedite fee and will be reviewed within 7-10 business days. Hand-delivered transactions are to be paid by check, credit\ncard or money order; between 8:30 AM and 3:30 PM." }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Rush Filing Fees via paper: Same-day service has an expedited fee of $425. Documents may be delivered via the\ndropbox by 10 AM for same-day review and picked up by 3:45 PM. Same-day service can also be submitted in-\nperson by appointment only.\n\nAppointments can be made via scheduling portal : https://telegov.egov.com/sdatcharter/AppointmentWizard" }, { "source_url": "https://dat.maryland.gov/Documents/Accessible%20Documents/Charter%20-%20Resource%20Docs/List%20of%20Fees%20for%20Charter%20Services%20and%20Document%20Filings_0326-A.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2438ad4dc7fee793e4cc5c84a2c31d4b6b868adf8d52fc071270056f6dcc5dc9", "quote": "Rush Filing Fees via online: Same-day service via online has an expedited fee of $325 and must be submitted by\n2:30 PM for Same-day review. Not all documents are eligible for Same-day service online." } ], "note": "The articles form lists totals and times, and the fee schedule lists separate expedite and same-day add-ons.", "unverifiable_reason": null } } }, { "code": "ME", "name": "Maine", "slug": "maine", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Formation filing fee", "amount_usd": 175, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 2 ] }, { "label": "Name reservation", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": "separate optional application", "evidence": [ 4 ] } ], "evidence": [ { "source_url": "https://www.maine.gov/sos/sites/maine.gov.sos/files/inline-files/mllc6.pdf", "source_type": "agency_form", "snapshot_sha256": "ecb50d95a66c5c209f13d5f56ac680941bb767f8ae4fe96ee32cd8964df2dc39", "quote": "Filing Fee $175.00" }, { "source_url": "https://www.maine.gov/sos/sites/maine.gov.sos/files/inline-files/mllc6.pdf", "source_type": "agency_form", "snapshot_sha256": "ecb50d95a66c5c209f13d5f56ac680941bb767f8ae4fe96ee32cd8964df2dc39", "quote": "24-hour expedited filing (next business day) service: $50 additional filing fee per entity\n ϒ Immediate expedited filing (same business day): $100 additional filing fee per entity\nNOTE: Only one expedite fee is required if filing multiple documents for the same entity/charter number at the same time.\n\nPayment can be made by check or money order (payable to Maine Secretary of State) or by credit card. You may\nobtain a credit card voucher at https://www.maine.gov/sos/cec/forms/credit.pdf." }, { "source_url": "https://www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms", "source_type": "fee_schedule", "snapshot_sha256": "c22762a81681deebec096ede63b076158421fbd92095103f63b9662e2c58c5c3", "quote": "Certificate of Formation\nSmall Business Resources\nCommercial Clerk and Commercial Registered Agent (CRA) Search \n\n$175.00\n\nMLLC-6A (PDF) (D)" }, { "source_url": "https://www.legislature.maine.gov/statutes/31/title31sec1531.html", "source_type": "statute", "snapshot_sha256": "a1edf338e45f52b733fb1d8cead9c9d99ff6a3be0534e541819cf8e5c8d3fcc4", "quote": "A limited liability company is formed at the time of the filing of the initial certificate of formation in the office of the Secretary of State or at any later date or time specified in the certificate of formation if, in either case, there has been substantial compliance with the requirements of this section. A limited liability company formed under this chapter is a" }, { "source_url": "https://www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms", "source_type": "fee_schedule", "snapshot_sha256": "c22762a81681deebec096ede63b076158421fbd92095103f63b9662e2c58c5c3", "quote": "Application for Reservation of Name\n\n$20.00\n\nMLLC-1A (PDF)" } ], "note": "The certificate of formation fee is $175 on both the form and the forms-and-fees list.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The certificate-of-formation statute and the LLC forms-and-fees list that loaded do not mention an initial report, and neither states that none is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "First report between January 1 and June 1 of the year after formation; later reports by June 1.", "components": [ { "label": "Domestic annual report filing fee", "amount_usd": 85, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms", "source_type": "fee_schedule", "snapshot_sha256": "c22762a81681deebec096ede63b076158421fbd92095103f63b9662e2c58c5c3", "quote": "Annual Report - Domestic\n\n$85.00" }, { "source_url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders", "source_type": "agency_page", "snapshot_sha256": "e81d2a37f0dde849e6b79cb1ee7553f50d16e35a7a2cc070313389937148dbfd", "quote": "The first annual report filing must be filed between January 1st and June 1st of the year following the calendar year in which the entity was incorporated, formed or qualified. Subsequent annual reports must be delivered to the Secretary of State between January 1st and June 1st of the following calendar years." }, { "source_url": "https://www.maine.gov/sos/corporations-commissions/incorporating-resources/corporations-commissions/filing-requirement-reminders", "source_type": "agency_page", "snapshot_sha256": "e81d2a37f0dde849e6b79cb1ee7553f50d16e35a7a2cc070313389937148dbfd", "quote": "An annual report is required to be filed every year in order to maintain a good standing status with this office. The legal filing deadline is June 1st." } ], "note": "The legal deadline is June 1, and the first report is due in the year after formation.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is a Maine-income financial institution.", "components": [], "evidence": [ { "source_url": "https://www.maine.gov/revenue/taxes/income-estate-tax/franchise-tax-1120b-me", "source_type": "agency_page", "snapshot_sha256": "2e87849d8db7ceb636e14d4998fadd37cb1c088611ce2fa314f9da2242c5f449", "quote": "The Maine franchise tax is imposed on banks and financial institutions. The franchise taxpayer can choose between two tax options. Option 1 is a two-part tax consisting of 1% of Maine income and 0.008% of Maine assets. Option 2 is a tax on assets only and is imposed at 0.039% of Maine assets. The tax is imposed on all financial institutions with Maine income, even if the entity is organized as a pass-through organization." }, { "source_url": "https://www.maine.gov/revenue/taxes/income-estate-tax/corporate-income-tax-1120me", "source_type": "agency_page", "snapshot_sha256": "5eb45929946dda94f0aefd468ca546f5f4d6a1e562252f83f23ca48acc13506b", "quote": "Maine imposes an income tax on all entities organized as corporations and that have Maine-source income. The corporate income tax is graduated, with rates ranging from 3.5% (for income up to $350,000) to 8.93% (for income in excess of $3,500,000). The tax generally does not apply to S corporations unless the corporation has federal taxable income at the corporate level. The tax does not apply to financial institutions that are subject to Maine’s franchise tax, or to insurance companies subject to premiums tax." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Maine Revenue Services. The stated franchise tax reaches financial institutions with Maine income, including pass-through entities.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": "Currently 25 to 30 business days.", "components": [ { "label": "24-hour expedited filing", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "next business day; additional fee per entity", "evidence": [ 1 ] }, { "label": "Immediate expedited filing", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "same business day; additional fee per entity", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.maine.gov/sos/corporations-commissions/corporations/forming-a-business", "source_type": "agency_page", "snapshot_sha256": "c2c6672388a482bf2b762a8e67572d3ffd6e9467dfd00c0c6d22b65c5f9c170b", "quote": "Corporate filing processing time is currently 25 - 30 business days." }, { "source_url": "https://www.maine.gov/sos/sites/maine.gov.sos/files/inline-files/mllc6.pdf", "source_type": "agency_form", "snapshot_sha256": "ecb50d95a66c5c209f13d5f56ac680941bb767f8ae4fe96ee32cd8964df2dc39", "quote": "24-hour expedited filing (next business day) service: $50 additional filing fee per entity\n ϒ Immediate expedited filing (same business day): $100 additional filing fee per entity\nNOTE: Only one expedite fee is required if filing multiple documents for the same entity/charter number at the same time.\n\nPayment can be made by check or money order (payable to Maine Secretary of State) or by credit card. You may\nobtain a credit card voucher at https://www.maine.gov/sos/cec/forms/credit.pdf." } ], "note": "The forming-a-business page lists a current processing time of 25 to 30 business days, with optional expedite on the certificate form.", "unverifiable_reason": null } } }, { "code": "MI", "name": "Michigan", "slug": "michigan", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Application for reservation of name", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "separate optional filing", "evidence": [ 6 ] } ], "evidence": [ { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "700 Articles of Organization $50 Yes" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "1 Hour, same day……....………………….................... $1000.00\n 2 Hou" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "2 Hour, same day……....…………......…............…...… $500.00\n Same" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "Same day for Formation/Qualification Docs...... $100.00" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "24 Hours for Formation/Qualification Docs…........ $50.00" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "Above fees are in addition to the filing fee of the document\n\n\n\n\n NAME" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "540 Application for Reservation of Name $25 Yes\n\nRESERVATION\n\n\n 700 Articles of Organization $50 Yes" }, { "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-450-4202", "source_type": "statute", "snapshot_sha256": "976f645fb23cbbd83c18134d9833f2e9864cc27c2b07b6e47107feb39b30f1f2", "quote": "One or more persons, who may or may not become members, may be the organizers of a limited liability company by filing executed articles of organization.\n\n (2)" } ], "note": "Articles of organization are $50, and the fee schedule's expedite fees are in addition to the filing fee.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "MCL 450.4202 provides for formation by filing articles of organization and does not mention an initial report, and no saved official page states whether one is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "February 15 each year after organization, except an LLC formed after September 30 skips the following February 15.", "components": [ { "label": "Annual statement filing fee", "amount_usd": 25, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements", "source_type": "agency_page", "snapshot_sha256": "40d47e65e523b174892d604aaa125e5f3584b0f1de9436d22d6699bb384271d7", "quote": "LIMITED LIABILITY COMPANIES\n\n Fee: $25.00" }, { "source_url": "https://www.michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements", "source_type": "agency_page", "snapshot_sha256": "40d47e65e523b174892d604aaa125e5f3584b0f1de9436d22d6699bb384271d7", "quote": "Due Date: February 15 each year after organization/qualification. \n\nHowever, if the limited liability company is formed/qualified after September 30, it is not required to file an annual statement on February 15 of the year immediately succeeding its formation." }, { "source_url": "https://www.michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements", "source_type": "agency_page", "snapshot_sha256": "40d47e65e523b174892d604aaa125e5f3584b0f1de9436d22d6699bb384271d7", "quote": "However, if the limited liability company is formed/qualified after September 30, it is not required to file an annual statement on February 15 of the year immediately succeeding its formation." } ], "note": "The page states a $25 annual statement for limited liability companies and a $50 penalty in the professional LLC block, which is not applied here to a standard LLC.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects federal corporate tax treatment or elects Michigan’s flow-through entity tax.", "components": [], "evidence": [ { "source_url": "https://www.michigan.gov/taxes/business-taxes/cit", "source_type": "agency_page", "snapshot_sha256": "6969eb8c8d1830376919903e1c98eaf59eaa52c7159f676a5978cdc0fa30d6d0", "quote": "The CIT imposes a 6% corporate income tax on C corporations and taxpayers taxed as corporations federally. The CIT has one credit, the small business alternative credit, which offers an alternate tax rate of 1.8% of adjusted business income." }, { "source_url": "https://www.michigan.gov/taxes/business-taxes/flowthrough-entity-tax/frequently-asked-questions", "source_type": "agency_faq", "snapshot_sha256": "b023fde2784c5463a96dfd2d2e3dd20794fb418d5c534057157dd0a07749729e", "quote": "The Michigan FTE tax is levied and imposed on certain electing flow-through entities with business activity in Michigan." }, { "source_url": "https://www.michigan.gov/taxes/business-taxes/flowthrough-entity-tax/frequently-asked-questions", "source_type": "agency_faq", "snapshot_sha256": "b023fde2784c5463a96dfd2d2e3dd20794fb418d5c534057157dd0a07749729e", "quote": "Limited liability companies (LLCs) that file federal income tax returns as partnerships." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Michigan Department of Treasury. The flow-through entity tax is elective.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": null, "components": [ { "label": "1-hour same-day expedite", "amount_usd": 1000, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the filing fee", "evidence": [ 0, 4 ] }, { "label": "2-hour same-day expedite", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the filing fee", "evidence": [ 1, 4 ] }, { "label": "Same-day expedite for formation documents", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the filing fee", "evidence": [ 2, 4 ] }, { "label": "24-hour expedite for formation documents", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the filing fee", "evidence": [ 3, 4 ] } ], "evidence": [ { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "1 Hour, same day……....………………….................... $1000.00\n 2 Hou" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "2 Hour, same day……....…………......…............…...… $500.00\n Same" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "Same day for Formation/Qualification Docs...... $100.00" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "24 Hours for Formation/Qualification Docs…........ $50.00" }, { "source_url": "https://www.michigan.gov/documents/lara/Filing_Fees_604470_7.pdf", "source_type": "fee_schedule", "snapshot_sha256": "2961e4b265176dd59e221f25cfd67ea26769a3239771940bdc7ac8df67d82ef5", "quote": "Above fees are in addition to the filing fee of the document\n\n\n\n\n NAME" } ], "note": "The fee schedule states expedite fees in addition to the filing fee and does not state a standard processing time.", "unverifiable_reason": null } } }, { "code": "MN", "name": "Minnesota", "slug": "minnesota", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization filing payment", "amount_usd": 135, "formula": null, "cadence": "once", "required": true, "condition": "Any online or in-person surcharge is unverified; the $135 is the statutory filing payment.", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.revisor.mn.gov/statutes/cite/322C.0201", "source_type": "statute", "snapshot_sha256": "efa59b1ca0728617a5db724879c22258359155624cf9c25f5be91d0892919046", "quote": "A limited liability company is formed when articles of organization have been filed with the secretary of state accompanied by a payment of $135." } ], "note": "The $135 is the statutory filing payment; the total charged by the Secretary of State online or in person is unverified because both fee-page snapshots are bot-check walls.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Minn. Stat. § 322C.0201 provides for formation by filing articles and does not mention an initial report, and no saved official page states whether one is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "By December 31 of each calendar year after the calendar year of formation.", "components": [ { "label": "Annual renewal filing fee", "amount_usd": null, "formula": "no fee", "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.revisor.mn.gov/statutes/cite/322C.0208", "source_type": "statute", "snapshot_sha256": "79cc157def560e83c8a3f3be8a004d802d6be8a1be27d57f849aa0ae19f4e368", "quote": "no fee is required to file an annual renewal." }, { "source_url": "https://www.revisor.mn.gov/statutes/cite/322C.0208", "source_type": "statute", "snapshot_sha256": "79cc157def560e83c8a3f3be8a004d802d6be8a1be27d57f849aa0ae19f4e368", "quote": "Each calendar year beginning in the calendar year following the calendar year in which a limited liability company and foreign limited liability company files articles of organization, a limited liability company and foreign limited liability company must file with the secretary of state by December 31 of each calendar year a renewal containing the items required by section 5.34." } ], "note": "The statute requires an annual renewal by December 31 and states that no fee is required.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only for a partnership-classified LLC with at least two members when Minnesota property, payroll, and sales or receipts total at least $1,280,000.", "components": [ { "label": "2026 minimum fee at the first threshold", "amount_usd": 260, "formula": null, "cadence": "annual", "required": false, "condition": "Only for a partnership-classified LLC with at least two members when Minnesota property, payroll, and sales or receipts total at least $1,280,000.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.revenue.state.mn.us/minimum-fee", "source_type": "agency_page", "snapshot_sha256": "9414b3238f6a2628d6236c1a84b6e771fae54fae5301f631e05af760706b8284", "quote": "The minimum fee does not apply to a single-member LLC that reports its income and other information only on that member's Individual Income Tax Return (Form M1).\n\nAn LLC filing as a partnership with two or more members is subject to minimum fee if its Minnesota property, payroll, and sales or receipts total exceeds the minimum threshold." }, { "source_url": "https://www.revenue.state.mn.us/minimum-fee", "source_type": "agency_page", "snapshot_sha256": "9414b3238f6a2628d6236c1a84b6e771fae54fae5301f631e05af760706b8284", "quote": "2026 Minimum Fee [+]\n\nIf your total minnesota property, payroll, and sales is:\n\nYour minimum fee is:\n\nLess than $1,280,000\n\n$0\n\n$1,280,000 to $2,559,999\n\n$260\n\n$2,560,000 to $12,829,999\n\n$770\n\n$12,830,000 to $25,639,999\n\n$2,560\n\n$25,640,000 to $51,279,999\n\n$5,140\n\n$51,280,000 or more\n\n$12,830" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Minnesota Department of Revenue. A single-member LLC reported only on its owner’s Form M1 is excluded.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Minn. Stat. § 322C.0201 says an LLC is formed when articles are filed with the $135 payment and does not mention newspaper publication, and no saved official page states that publication is not required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "www.sos.mn.gov fee and processing pages returned a bot-check wall, and the statutes that loaded do not state a processing time or expedite fee." } } }, { "code": "MO", "name": "Missouri", "slug": "missouri", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization filing fee", "amount_usd": null, "formula": "$105 by paper or $50 online", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 2, 0 ] }, { "label": "Name reservation", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": "separate optional reservation under RSMo 347.179", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=347.179", "source_type": "statute", "snapshot_sha256": "67a9d4523538b560a80bf83810cf84a9ca90c598d46b4e92001ed3048f109c1e", "quote": "For filing the original articles of organization, a fee of one hundred dollars;\n\n  (2) For filing the original articles of organization online, in an electronic format prescribed by the secretary of state, a fee of forty-five dollars;\n\n  (3)" }, { "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=347.179", "source_type": "statute", "snapshot_sha256": "67a9d4523538b560a80bf83810cf84a9ca90c598d46b4e92001ed3048f109c1e", "quote": "For filing the original articles of organization online, in an electronic format prescribed by the secretary of state, a fee of forty-five dollars;\n\n  (3)" }, { "source_url": "https://www.sos.mo.gov/business/faqs", "source_type": "agency_faq", "snapshot_sha256": "6a6204467d7086b991096da771049c9e4006a2d7bb1cd96a5de9dc8c8938ab3b", "quote": "The savings for filing articles of organization for a limited liability company online is $55.00 ($50.00 online versus $105.00 by paper)." }, { "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=347.179", "source_type": "statute", "snapshot_sha256": "67a9d4523538b560a80bf83810cf84a9ca90c598d46b4e92001ed3048f109c1e", "quote": "For accepting an application for reservation of a name, or for filing a notice of the transfer or cancellation of any name reservation, a fee of twenty dollars;\n\n  (12)" } ], "note": "The Secretary of State FAQ states $105.00 by paper and $50.00 online; RSMo 347.179 states one hundred dollars by paper and forty-five dollars online. The component records the FAQ amounts, which are what the agency currently charges; neither page explains the difference.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State FAQ and RSMo 347.179 and 347.039 that loaded do not state whether an initial report is required." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.sos.mo.gov/business/faqs", "source_type": "agency_faq", "snapshot_sha256": "6a6204467d7086b991096da771049c9e4006a2d7bb1cd96a5de9dc8c8938ab3b", "quote": "Do limited liability companies have to file an annual report? \nNo." } ], "note": "The Secretary of State FAQ answers that limited liability companies do not have to file an annual report.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is treated as a corporation for federal income tax purposes.", "components": [], "evidence": [ { "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=147.010", "source_type": "statute", "snapshot_sha256": "b0006d39afbfe8585c155b2c776f4ba261fc0b4de8fc1c7900a3438282b7a2a3", "quote": "For tax years beginning on or after January 1, 2016, no annual franchise tax shall be imposed under this section." }, { "source_url": "https://dor.mo.gov/faq/taxation/business/corporation-income.html", "source_type": "agency_faq", "snapshot_sha256": "3d2d3ff1f90dc8aeacc0831defc164238dd56b1753820eadf5f3af577aea7fbb", "quote": "LLC's shall be classified consistent with Federal income tax purposes. If for federal purpose you are treated as a corporation and file a Federal Form 1120 then you will be treated as a corporation with Missouri and would file a Form MO-1120. (Section 347.187.2, RSMo).\n\nIf for federal purposes you are treated as an LLC disregarded entity and exempt from filing federal taxes, then you will be treated as a disregarded entity and exempt from filing for Missouri." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Missouri Department of Revenue. No annual corporation franchise tax is imposed for tax years beginning on or after January 1, 2016.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State FAQ and RSMo 347.179 that loaded do not state a standard processing time or an expedite fee." } } }, { "code": "MS", "name": "Mississippi", "slug": "mississippi", "fields": { "formation_filing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "sos.ms.gov and corp.sos.ms.gov return HTTP 403 to automated fetches, and the Department of Revenue FAQ that loaded does not state this fee or obligation." }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "sos.ms.gov and corp.sos.ms.gov return HTTP 403 to automated fetches, and the Department of Revenue FAQ that loaded does not state this fee or obligation." }, "annual_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "sos.ms.gov and corp.sos.ms.gov return HTTP 403 to automated fetches, and the Department of Revenue FAQ that loaded does not state this fee or obligation." }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is treated as a corporation for federal income tax purposes.", "components": [ { "label": "Minimum corporation franchise tax", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC is treated as a corporation for federal income tax purposes.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://dor.ms.gov/business/business-tax-frequently-asked-questions", "source_type": "agency_faq", "snapshot_sha256": "c147b819ef786b20a09045bde3b875a7a5c5e1242ee8ddd6273471ff33352ff7", "quote": "If an LLC is treated as a partnership for federal income tax purposes, it will file as a pass-through entity for Mississip​pi purposes. If an LLC is treated as a corporation for federal income tax purposes, it will file as a corporation for Mississippi income and franchise tax purposes." }, { "source_url": "https://dor.ms.gov/business/business-tax-frequently-asked-questions", "source_type": "agency_faq", "snapshot_sha256": "c147b819ef786b20a09045bde3b875a7a5c5e1242ee8ddd6273471ff33352ff7", "quote": "For tax years beginning on or after January 1, 2026, but before January 1, 2027, Franchise tax is computed at $0.50 per $1,000 (or fraction thereof ) of the value of the capital employed, in excess of $100,000 or the assessed property values in this state, whichever is greater. In no case shall the franchise tax computed be less than $25." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Mississippi Department of Revenue. A default disregarded or partnership-classified LLC is outside the corporation franchise tax.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State LLC Act PDF returned HTTP 403, and no saved official page states whether publication of formation is required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "sos.ms.gov and corp.sos.ms.gov return HTTP 403 to automated fetches, and the Department of Revenue FAQ that loaded does not state this fee or obligation." } } }, { "code": "MT", "name": "Montana", "slug": "montana", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 35, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sosmt.gov/wp-json/wp/v2/pages?slug=fees", "source_type": "fee_schedule", "snapshot_sha256": "043b9809753ff7e4d913d8974ce249e58757b5a02ed94f17f5dfddab9c7a1679", "quote": "Articles Of Organization<\\/td>\\n\n$35.00 plus $50.00 for each series member named in the series LLC<\\/td>\\n<\\/tr>\\n\n\\n" } ], "note": "The fee schedule states $35 plus $50 for each series member, so a standard non-series LLC is not charged the series add-on.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The annual-report help page and the fee-schedule content that loaded do not state whether an initial report is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Domestic reports must be filed by December 1; the fee is waived January 1 through April 15 and is $35 after April 15.", "components": [ { "label": "Annual report fee if filed January 1 through April 15", "amount_usd": null, "formula": "waived", "cadence": "annual", "required": false, "condition": "filed between January 1 and April 15", "evidence": [ 1 ] }, { "label": "Annual report fee if filed after April 15", "amount_usd": 35, "formula": null, "cadence": "annual", "required": false, "condition": "filed after April 15", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://help.sosmt.gov/en-us/article/how-do-i-file-my-annual-report-ywawrv/", "source_type": "agency_faq", "snapshot_sha256": "12536c7460435a4afca4069e5fb4584370716fd3518b1f82e852b4b70668071f", "quote": "Annual reports are required for all limited liability companies (LLCs) and corporations (profit and nonprofit). The annual report filed with the Secretary of State’s office ensures your registration remains up to date and confirms that you are an active business in Montana. It is a renewal of your registration information, where you can update the business mailing address, registered agent, shares (if applicable), and principals of record. It is not a tax or earnings report." }, { "source_url": "https://help.sosmt.gov/en-us/article/how-do-i-file-my-annual-report-ywawrv/", "source_type": "agency_faq", "snapshot_sha256": "12536c7460435a4afca4069e5fb4584370716fd3518b1f82e852b4b70668071f", "quote": "The Secretary of State's Office will waive the fee for all annual reports filed between January 1st and April 15th. After April 15th, the fee is $35. Foreign entities must file their annual report by November 1st, while domestic entitites must be filed by December 1st." } ], "note": "The help page says the fee is waived through April 15, is $35 after that, and that a domestic report must be filed by December 1.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if it elects federal C-corporation treatment and does business in Montana, or its partnership elects Montana’s pass-through entity tax.", "components": [ { "label": "Minimum corporate income tax", "amount_usd": 50, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC is classified as a C corporation for federal tax purposes and does business in Montana.", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://revenue.mt.gov/taxes/corporate-income-tax", "source_type": "agency_page", "snapshot_sha256": "a3d5b8d7556865c66767fb805977beff25b51183ab239c4353dffd58bc255514", "quote": "Any C corporation doing business in Montana has to file a Montana Corporate Income Tax Return (Form CIT) and pay a corporate income tax." }, { "source_url": "https://revenue.mt.gov/taxes/corporate-income-tax", "source_type": "agency_page", "snapshot_sha256": "a3d5b8d7556865c66767fb805977beff25b51183ab239c4353dffd58bc255514", "quote": "Standard Rate\n\n6.75%\n\nWater's Edge Election\n\n7%\n\nAlternative Gross Sales\n\n0.5%\n\nMinimum Tax\n\n$50" }, { "source_url": "https://revenue.mt.gov/taxes/pass-through-entities/pass-through-entity-tax", "source_type": "agency_page", "snapshot_sha256": "5b294a6eead3db24f018caca82432e2a07d4be78842edacd9203676524ee5ce1", "quote": "Senate Bill 554 passed during the 68th Legislature, created an elective tax for pass-through entities (PTEs) that are partnerships and S corporations." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Montana Department of Revenue. Default disregarded or partnership classification alone does not trigger these taxes.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official page states whether a standard domestic LLC must publish a notice of formation in a newspaper." }, "processing": { "status": "verified", "required": false, "frequency": "other", "due": null, "components": [ { "label": "24-hour processing fee", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 0 ] }, { "label": "1-hour processing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://sosmt.gov/wp-json/wp/v2/pages?slug=fees", "source_type": "fee_schedule", "snapshot_sha256": "043b9809753ff7e4d913d8974ce249e58757b5a02ed94f17f5dfddab9c7a1679", "quote": "24 Hour Processing Fee<\\/td>\\n\n$20.00<\\/td>\\n<\\/tr>\\n\n\\n" }, { "source_url": "https://sosmt.gov/wp-json/wp/v2/pages?slug=fees", "source_type": "fee_schedule", "snapshot_sha256": "043b9809753ff7e4d913d8974ce249e58757b5a02ed94f17f5dfddab9c7a1679", "quote": "1 Hour Processing Fee<\\/td>\\n\n$100.00<\\/td>\\n<\\/tr>\\n\n\\n" } ], "note": "The fee schedule states 24-hour and 1-hour processing fees and does not state a standard processing time.", "unverifiable_reason": null } } }, { "code": "NC", "name": "North Carolina", "slug": "north-carolina", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 125, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Application for reserved name", "amount_usd": 10, "formula": null, "cadence": "once", "required": false, "condition": "optional; not required to file articles", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies", "source_type": "fee_schedule", "snapshot_sha256": "211fc457d2a7a898ef6903c6e10654bb44758edef2298d271e2dbe736dfb21b3", "quote": "Articles of Organization $125.00 Application for Reserved Name" }, { "source_url": "https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies", "source_type": "fee_schedule", "snapshot_sha256": "211fc457d2a7a898ef6903c6e10654bb44758edef2298d271e2dbe736dfb21b3", "quote": "Application for Reserved Name $10.00 Notice of Transfer of Reserved Name" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether North Carolina requires a separate initial report or list; the recurring report schedule does not establish its absence." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "April 15 of the year after formation, then every April 15", "components": [ { "label": "Annual report filing fee", "amount_usd": 200, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "Credit-card transaction fee on an electronic annual report", "amount_usd": 3, "formula": null, "cadence": "annual", "required": false, "condition": "only if the report is paid by credit card", "evidence": [ 0 ] }, { "label": "ACH transaction fee on an electronic annual report", "amount_usd": 2, "formula": null, "cadence": "annual", "required": false, "condition": "only if the report is paid by ACH", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sosnc.gov/manual/register_a_foreign_business/maintaining_registration", "source_type": "agency_page", "snapshot_sha256": "6d95d8693f72b341d9400b82d9b3ddbec3ddb996ebe091e7b0276179f742296a", "quote": "The annual report fee for a limited liability company is $200.00. If filed electronically, there is a $3.00 transaction fee for credit cards. The electronic fee for ACH transactions is $2.00 Limited Liability Partnership" }, { "source_url": "https://www.sosnc.gov/manual/register_a_foreign_business/maintaining_registration", "source_type": "agency_page", "snapshot_sha256": "6d95d8693f72b341d9400b82d9b3ddbec3ddb996ebe091e7b0276179f742296a", "quote": "The first annual report is due on April 15th of the year following the creation year and every year thereafter on or before April 15th. The annual report may either" } ], "note": "A mailed annual report is $200; online payment adds the card or ACH charge.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the LLC elects to be taxed as a corporation.", "frequency": "annual", "due": null, "components": [ { "label": "Annual franchise-tax minimum", "amount_usd": 200, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC elects to be taxed as a corporation.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.ncdor.gov/documents/bulletins/2024-corporate-income-franchise-and-insurance-tax-bulletin/open", "source_type": "agency_page", "snapshot_sha256": "1c90c369aa40612b739ac997a31acf53fd8d2a958d41800d3171fc8ddab9d036", "quote": "By default, an LLC is not a\n corporation under North Carolina franchise tax statutes and is not subject to the franchise tax,\n unless the LLC elects to be taxed as a corporation under the Code. In such case, the LLC\n would be subject to the North Carolina franchise tax." }, { "source_url": "https://www.ncdor.gov/documents/bulletins/2024-corporate-income-franchise-and-insurance-tax-bulletin/open", "source_type": "agency_page", "snapshot_sha256": "1c90c369aa40612b739ac997a31acf53fd8d2a958d41800d3171fc8ddab9d036", "quote": "The minimum franchise tax is two hundred dollars ($200)." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see North Carolina Department of Revenue; an LLC owes franchise tax only after a corporate tax election.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether North Carolina requires newspaper publication after LLC formation." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": "Entity creation is listed as 5-10 business days; online is faster", "components": [ { "label": "Same-day guaranteed filing", "amount_usd": 200, "formula": null, "cadence": "once", "required": false, "condition": "additional fee; document received by 12:00 noon in proper form; examination time only", "evidence": [ 0 ] }, { "label": "24-hour guaranteed filing", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "additional fee; document received in proper form; examination time only", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sosnc.gov/webfiles/documents/forms/Business_Registration/business_Entities_common/cover_sheet_for_corporate_filings.pdf", "source_type": "agency_form", "snapshot_sha256": "4ed0ed398609a567040ba89c1914134bc74cb7810ad99aef7e20c065e1fdb60c", "quote": "Same Day Guaranteed Filing (additional $200; document received by 12:00 NOON in proper form)* 24-hour Guaranteed Filing (additional $100; document received in proper form)* Regular Process" }, { "source_url": "https://www.sosnc.gov/divisions/business_registration", "source_type": "agency_page", "snapshot_sha256": "1aae8e00604b2bc6f52b4434aa4fc483f196f77a2438b16fe86a7ecf03e28800", "quote": "Entity Creation – 5-10 business days Authentications" } ], "note": "Regular process has no finer duration than the 5-10 business day entity-creation listing.", "unverifiable_reason": null } } }, { "code": "ND", "name": "North Dakota", "slug": "north-dakota", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization / registration fee", "amount_usd": 135, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "source_type": "agency_page", "snapshot_sha256": "a24250746fe670a4e5ee2eb0fce762e461af953b1e7b5b6dd5ecd8a0abbe79fb", "quote": "Registration (domestic and foreign) - $135 Annual Report (domestic and foreign) - $50 Amendment (domestic)" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether North Dakota requires a separate initial report or list; the recurring report schedule does not establish its absence." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "November 15; the Century Code requires delivery before November 16, and the first report is due the year after the formation year", "components": [ { "label": "Annual report filing fee", "amount_usd": 50, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "source_type": "agency_page", "snapshot_sha256": "a24250746fe670a4e5ee2eb0fce762e461af953b1e7b5b6dd5ecd8a0abbe79fb", "quote": "Registration (domestic and foreign) - $135 Annual Report (domestic and foreign) - $50 Amendment (domestic)" }, { "source_url": "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "source_type": "agency_page", "snapshot_sha256": "a24250746fe670a4e5ee2eb0fce762e461af953b1e7b5b6dd5ecd8a0abbe79fb", "quote": "Filing Deadline - November 15 Copy Link" }, { "source_url": "https://ndlegis.gov/cencode/t10c32-1.pdf", "source_type": "statute", "snapshot_sha256": "e75f63f456af0d7db653d1183902dc6ec7c9e2691ef1ffec3971cf20a0c4b73b", "quote": "The secretary of state shall charge and collect additional fees for late filing of the annual report as follows: (1) After the date provided in subsection 3 of section 10-32.1-89, fifty dollars; and (2) After the termination" } ], "note": "The Century Code states an additional late-filing fee of fifty dollars after the deadline, in words rather than digits.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [ { "source_url": "https://www.tax.nd.gov/corporate-income-tax", "source_type": "agency_page", "snapshot_sha256": "b3ca3e1535c07aae9a2c42dc1f2599660e925bd19132b603336f9c742a2acfe5", "quote": "Every corporation that does business in North Dakota, has sources of income in North Dakota, and/or has federal unrelated business taxable income (UBTI) must file a Form 40 – Corporation Income Tax Return. \n\n Tax Rate\n\nNorth Dakota Corporate Income Tax Rate\n\n Over\n\n But Not Over" }, { "source_url": "https://www.tax.nd.gov/s-corp-and-partnership-tax", "source_type": "agency_page", "snapshot_sha256": "b3c7e020ef6c93569ba6c710783d0bedbb492854a80ea306aed9367debb55a56", "quote": "An LLC that is taxed like a partnership or S corporation for federal income tax purposes is treated in the same manner for North Dakota income tax purposes.\n\n Tax Rates\n\nAn S corpo" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see North Dakota Office of State Tax Commissioner; saved pages do not determine a default LLC franchise or minimum tax.", "unverifiable_reason": "The Tax Commissioner business and corporate-income-tax pages impose corporate income tax on every corporation and do not state a franchise or privilege tax; the partnership page treats an LLC taxed as a partnership or S corporation as a pass-through for income tax and does not state a franchise or privilege tax on a default LLC." }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether North Dakota requires newspaper publication after LLC formation." }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State LLC and start-business pages and the Century Code fee section do not state a standard processing time or an expedited turnaround fee." } } }, { "code": "NE", "name": "Nebraska", "slug": "nebraska", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization filing fee", "amount_usd": null, "formula": "$100 online or $110 in office", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] }, { "label": "Application for reserved name", "amount_usd": null, "formula": "$30 in writing or $25 electronically", "cadence": "once", "required": false, "condition": "one of the listed methods", "evidence": [ 1, 2 ] } ], "evidence": [ { "source_url": "https://sos.nebraska.gov/business-services/forms-and-fee-information", "source_type": "fee_schedule", "snapshot_sha256": "25929c9b3ba7f08783764c752fefb9cedce0fc325490d9f843aab3b3273dbc2d", "quote": "Certificate of Organization $110 (In-Office) / $100 (Online) eDelivery Certificate of Organization (Professional" }, { "source_url": "https://sos.nebraska.gov/business-services/forms-and-fee-information", "source_type": "fee_schedule", "snapshot_sha256": "25929c9b3ba7f08783764c752fefb9cedce0fc325490d9f843aab3b3273dbc2d", "quote": "Limited Liability Companies (Domestic) Name of Filing Fee Online Filing Certificate of Organization $110 (In-Office) / $100 (Online) eDelivery Certificate of Organization (Professional Service) $110 (In-Office) / $100 (Online) eDelivery Application for Reserved Name $30 Transfer of Reserved Name" }, { "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-192", "source_type": "statute", "snapshot_sha256": "92fb183ccc21e1cbe40e9905dba2ac35be24c683a714a8b5cec451ef6740724b", "quote": "The filing fee for all filings under the Nebraska Uniform Limited Liability Company Act, including amendments and name reservation, shall be thirty dollars if the filing is submitted in writing and twenty-five dollars if the filing is submitted electronically pursuant to section 84-511, except that:" }, { "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-192", "source_type": "statute", "snapshot_sha256": "92fb183ccc21e1cbe40e9905dba2ac35be24c683a714a8b5cec451ef6740724b", "quote": "The filing fee for filing a certificate of organization under section 21-117 and for filing an application for a certificate of authority to transact business in this state as a foreign limited liability company under section 21-156 shall be one hundred ten dollars if the filing is submitted in writing and one hundred dollars if the filing is submitted electronically pursuant to section 84-511, and ten dollars for a certificate;" } ], "note": "The $100 online and $110 in-office rates are alternatives; Nebraska Revised Statute 21-192(1)(a) also states “ten dollars for a certificate,” while the domestic schedule lists no certificate line and the saved sources do not establish whether that charge is added to domestic formation.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether Nebraska requires a separate initial report or list; the recurring report schedule does not establish its absence." }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Between January 1 and April 1 of each odd-numbered year; delinquent June 16", "components": [ { "label": "Biennial report fee (electronic or written filing)", "amount_usd": null, "formula": "$25 if submitted electronically or $30 if submitted in writing", "cadence": "biennial", "required": true, "condition": "one of the listed methods", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://sos.nebraska.gov/business-services/annualbiennial-reporting", "source_type": "agency_page", "snapshot_sha256": "eaeac9a874059e55aabb9ba7b14d3655342b74260dfe28aff07c862af5fcb276", "quote": "Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years by April 1, delinquent June 16. Domestic and Foreign Nonprofit" }, { "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-125", "source_type": "statute", "snapshot_sha256": "3727dbc13e69a27bc05c727e4acd462794e5f7dfba39f1093cf56a0af89d45e6", "quote": "The first biennial report under this section must be delivered to the Secretary of State between January 1 and April 1 of the odd-numbered year following the calendar year in which a limited liability company was formed or a foreign limited liability company was authorized to transact business. A report must be delivered" }, { "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-192", "source_type": "statute", "snapshot_sha256": "92fb183ccc21e1cbe40e9905dba2ac35be24c683a714a8b5cec451ef6740724b", "quote": "The filing fee for all filings under the Nebraska Uniform Limited Liability Company Act, including amendments and name reservation, shall be thirty dollars if the filing is submitted in writing and twenty-five dollars if the filing is submitted electronically pursuant to section 84-511, except that:" } ], "note": "The written and electronic filing fees are alternatives; use the amount for the chosen filing method.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "unverifiable", "required": null, "condition": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": "Rates, caps, thresholds, apportionment and exemptions: see Nebraska Department of Revenue.", "unverifiable_reason": "No saved official source establishes whether a default-classified Nebraska LLC owes an entity-level franchise, privilege, or minimum tax or fee." }, "publication": { "status": "verified", "required": true, "frequency": "once", "due": "Three successive weeks in a legal newspaper of general circulation near the designated office", "components": [ { "label": "Affidavit or proof of publication filing fee", "amount_usd": null, "formula": "$30 in office or $25 online", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://nebraskalegislature.gov/laws/statutes.php?statute=21-193", "source_type": "statute", "snapshot_sha256": "73e5b29944664c9830c75be3022abe3c57c1bcf9171c208e8b51206c92d2f79e", "quote": "must be published three successive weeks in some legal newspaper of general circulation near the designated office of the limited liability company. A notice of organization must show" }, { "source_url": "https://sos.nebraska.gov/business-services/forms-and-fee-information", "source_type": "fee_schedule", "snapshot_sha256": "25929c9b3ba7f08783764c752fefb9cedce0fc325490d9f843aab3b3273dbc2d", "quote": "Affidavit/Proof of Publication $30 (In-Office) / $25 (Online) eDelivery" } ], "note": "The statute requires the notice and a filed proof, but it does not state the newspaper's charge.", "unverifiable_reason": null }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Certificate of Organization fee schedule and the reporting pages do not state a standard processing time or an expedited option." } } }, { "code": "NH", "name": "New Hampshire", "slug": "new-hampshire", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of formation filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation or transfer of reservation", "amount_usd": 15, "formula": null, "cadence": "once", "required": false, "condition": "optional", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "Upon the receipt for filing of a certificate of formation under RSA 304-C:31, a fee in the amount of $100. (d) Upon" }, { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "application for reservation of name or a notice of transfer of reservation under RSA 304-C:27, a fee in the amount of $15." } ], "note": "www.sos.nh.gov returned HTTP 403, so an electronic handling charge could not be re-verified.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [ { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "the first annual report shall be delivered to the secretary of state between January 1 and April 1 of the year following the calendar year in which a domestic limited liability company was formed or a foreign limited liability company was registered to do business. (b) A foreign" }, { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "a domestic limited liability company that was formed during the same period, shall not be required to file an annual report during that year. Subsequent annual reports" } ], "note": "The first annual report is due January 1 to April 1 of the year after formation, except an LLC formed from December 1 through April 1 skips that year.", "unverifiable_reason": "No saved official source establishes whether a separate New Hampshire initial report or list is absent; RSA 304-C:194 describes the first recurring annual report and its formation-year exception, not the absence of a separate initial filing." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Between January 1 and April 1; a late fee applies after April 1", "components": [ { "label": "Annual report filing fee", "amount_usd": 100, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Late filing fee", "amount_usd": 50, "formula": null, "cadence": "annual", "required": false, "condition": "only if the report or fee is not filed by April 1", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "Upon receipt for filing of an annual report under RSA 304-C:194, a fee in the amount of $100; for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year, an additional late filing fee in the amount of $50; upon receipt for filing of an application for reinstatement" }, { "source_url": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-mrg.htm", "source_type": "statute", "snapshot_sha256": "3a1a27148aae77c0a10817ff8f698bc768c8fa0c70241389b0a5e38ad49b5670", "quote": "the first annual report shall be delivered to the secretary of state between January 1 and April 1 of the year following the calendar year in which a domestic limited liability company was formed or a foreign limited liability company was registered to do business. (b) A foreign" } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the LLC exceeds the Business Profits Tax gross-income threshold or a Business Enterprise Tax receipts or tax-base threshold.", "frequency": "annual", "due": "Fifteenth day of the third month after the taxable period if the organization must file a United States partnership return; fifteenth day of the fourth month for all other business organizations; fifteenth day of the fifth month for an exempt-organization return", "components": [], "evidence": [ { "source_url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-mrg.htm", "source_type": "statute", "snapshot_sha256": "3394d0310f7ca824a7449993f07d31f4d3a2bb141751502d0b998d706b5d4be6", "quote": "\"Business organization\" means any enterprise, whether corporation, partnership, limited liability company, proprietorship, association, business trust, real estate trust or other form of organization; organized for gain or profit, carrying" }, { "source_url": "https://gc.nh.gov/rsa/html/V/77-A/77-A-mrg.htm", "source_type": "statute", "snapshot_sha256": "3394d0310f7ca824a7449993f07d31f4d3a2bb141751502d0b998d706b5d4be6", "quote": "Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI, during the taxable period, shall on or before the fifteenth day of the third month in the case of organizations required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of organizations required to file a United States exempt organization tax return, and the fifteenth day of the fourth month in the case of all other busin" }, { "source_url": "https://gc.nh.gov/rsa/html/V/77-E/77-E-mrg.htm", "source_type": "statute", "snapshot_sha256": "3bbc993a41162033861425e201d00675abe932ae6d44fdd4863b2a5c35b96608", "quote": "\"Business enterprise\" means any profit or nonprofit enterprise or organization, whether corporation, partnership, limited liability company, proprietorship, association, trust, foundation, business trust, real estate trust or other form of organization engaged" }, { "source_url": "https://gc.nh.gov/rsa/html/V/77-E/77-E-mrg.htm", "source_type": "statute", "snapshot_sha256": "3bbc993a41162033861425e201d00675abe932ae6d44fdd4863b2a5c35b96608", "quote": "Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States pa" }, { "source_url": "https://gc.nh.gov/rsa/html/V/77-E/77-E-mrg.htm", "source_type": "statute", "snapshot_sha256": "3bbc993a41162033861425e201d00675abe932ae6d44fdd4863b2a5c35b96608", "quote": "Every business enterprise having gross business receipts in excess of $400,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $400,000 shall, on or before the fifteenth day o" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see New Hampshire Department of Revenue Administration; default LLCs owe these business taxes only when a statutory threshold is met.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether New Hampshire requires newspaper publication after LLC formation." }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "www.sos.nh.gov returned HTTP 403, and RSA 304-C does not state a processing time or an expedite fee." } } }, { "code": "NJ", "name": "New Jersey", "slug": "new-jersey", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of formation filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "LLC name reservation", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "optional", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.nj.gov/treasury/revenue/fees.shtml", "source_type": "fee_schedule", "snapshot_sha256": "fc59de45487d343ec0b041841013f5baf609e99d0dc893110dd6484ce0abb22c", "quote": "Certificate of formation $100.00 Certificate of registration for a foreign LLC" }, { "source_url": "https://www.nj.gov/treasury/revenue/fees.shtml", "source_type": "fee_schedule", "snapshot_sha256": "fc59de45487d343ec0b041841013f5baf609e99d0dc893110dd6484ce0abb22c", "quote": "LLC name reservation $50.00 Transfer of reserved LLC name" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether New Jersey requires a separate initial report or list; the recurring report schedule does not establish its absence." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Last day of the month in which the business was formed, each year", "components": [ { "label": "Annual report filing fee", "amount_usd": 75, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.nj.gov/treasury/revenue/fees.shtml", "source_type": "fee_schedule", "snapshot_sha256": "fc59de45487d343ec0b041841013f5baf609e99d0dc893110dd6484ce0abb22c", "quote": "Annual Report $75.00 Expedited service fee (applies only to over-the-counter transactions): per filing Same Day service fee (FAX filing only) 2 hour service fee, per document 1 hour service fee, per document $25.00 $50.00 $500.00 $1000.00 Limited Liability Partnership (LLP) Filing" }, { "source_url": "https://nj.gov/state/bac/assets/downloads/NJ_Small_Business_Manual_for_download.pdf", "source_type": "agency_page", "snapshot_sha256": "bc0e6f551efa9736522515398bd9237b1a3ab88104bfa22164aae2339d38c1f1", "quote": "The report is due every year on the last day of the month, in the month in which you completed your business formation (LLC, Corporation, etc). The responsibility to file" } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the default partnership-classified LLC has more than two owners and New Jersey-source income or loss, absent an applicable exception.", "frequency": "annual", "due": "15th day of the fourth month after the tax year ends; payment is not extended", "components": [], "evidence": [ { "source_url": "https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb55.pdf", "source_type": "agency_page", "snapshot_sha256": "862661f81a7707bd0ad0b1f93ccaaf2a68b3c156cb5da29675fdba925e369b7e", "quote": "more than two owners and New Jersey source income (or loss), must pay a per-owner filing fee subject to the exceptions discussed below. Partnerships compute" }, { "source_url": "https://www.nj.gov/treasury/taxation/businesses/partnerships/index.shtml", "source_type": "agency_page", "snapshot_sha256": "e119a5f1ee1eca86e1cb926956cb9d67214f4cd436563d7ab0e401d3acd42b06", "quote": "every partnership or limited liability company (LLC) that has income from sources in the State of New Jersey, or has a New Jersey resident partner, must file the New Jersey Partnership return, Form NJ-1065. Tax is imposed on the partners" }, { "source_url": "https://www.nj.gov/treasury/taxation/corp_over.shtml", "source_type": "agency_page", "snapshot_sha256": "c5b2bfb2dde75cd313ab445da68b5ec5334ca9132790f847d2e5685fc7787ebd", "quote": "The Corporation Business Tax Act imposes a franchise tax on a domestic corporation for the privilege of existing as a corporation under New Jersey law, and on a foreign corporation" }, { "source_url": "https://nj.gov/state/bac/assets/downloads/NJ_Small_Business_Manual_for_download.pdf", "source_type": "agency_page", "snapshot_sha256": "bc0e6f551efa9736522515398bd9237b1a3ab88104bfa22164aae2339d38c1f1", "quote": "Sole proprietorships, general partnerships, and single-member LLCs will file their business\ntaxes with their personal ta" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see New Jersey Division of Taxation; the agency describes partnership-fee exceptions and prepayment rules.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether New Jersey requires newspaper publication after LLC formation." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Over-the-counter expedited service", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "per filing; over-the-counter transactions only", "evidence": [ 0 ] }, { "label": "Same-day fax service", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "fax filings only", "evidence": [ 0 ] }, { "label": "2-hour service", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "per document", "evidence": [ 0 ] }, { "label": "1-hour service", "amount_usd": 1000, "formula": null, "cadence": "once", "required": false, "condition": "per document", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.nj.gov/treasury/revenue/fees.shtml", "source_type": "fee_schedule", "snapshot_sha256": "fc59de45487d343ec0b041841013f5baf609e99d0dc893110dd6484ce0abb22c", "quote": "Annual Report $75.00 Expedited service fee (applies only to over-the-counter transactions): per filing Same Day service fee (FAX filing only) 2 hour service fee, per document 1 hour service fee, per document $25.00 $50.00 $500.00 $1000.00 Limited Liability Partnership (LLP) Filing" } ], "note": "The fee schedule states these optional expedite fees and does not state a standard turnaround.", "unverifiable_reason": null } } }, { "code": "NM", "name": "New Mexico", "slug": "new-mexico", "fields": { "formation_filing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.sos.nm.gov/business-services/", "source_type": "agency_page", "snapshot_sha256": "48b2f8164d0181eecc597cef5e411e4cdec03b4246437fdcba1dcb2ee7c701f5", "quote": "All business filings have moved to online process. We will no longer accept paper filings for any business applications. Please proceed to" } ], "note": "The Secretary of State says business filings are online only and paper filings are no longer accepted.", "unverifiable_reason": "enterprise.sos.nm.gov returned an empty JavaScript page, nmonesource.com (the publisher sos.nm.gov links for NMSA 53-19) returned no statute text, and the Secretary of State pages that loaded do not state the fee." }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No official page that loaded states whether a domestic LLC must file an initial report or list after formation." }, "annual_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No official page that loaded states whether a domestic LLC must file an annual or biennial report or what it costs." }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the LLC elects corporate tax treatment or has taxable New Mexico gross receipts.", "frequency": "annual", "due": null, "components": [ { "label": "Annual corporate franchise tax", "amount_usd": 50, "formula": null, "cadence": "annual", "required": false, "condition": "For an LLC or partnership taxed as a corporation.", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/", "source_type": "agency_page", "snapshot_sha256": "bbb010c53e5b1518e14d2a9d85f57fd72fa72f7c102c93716c3eeb1768e47076", "quote": "Taxpayers must use form CIT-1, Corporate Income and Franchise Tax Return to report the $50 annual Franchise Tax." }, { "source_url": "https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/", "source_type": "agency_page", "snapshot_sha256": "bbb010c53e5b1518e14d2a9d85f57fd72fa72f7c102c93716c3eeb1768e47076", "quote": "Limited liability company or partnership taxed as a corporation under the United States Internal Revenue Code." }, { "source_url": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/", "source_type": "agency_page", "snapshot_sha256": "d20085cf4d01e0d7eacd926489ccbe9297b604c82c2772d74edff2788b29886c", "quote": "Gross receipts are the total amount of money or value of other consideration received from:\n\nSelling property in New Mexico;\n\nLeasing or licensing property employed in New Mexico;\n\nGranting a right to use a franchise employed in New Mexico;\n\nPerforming services in New Mexico, and performing services outside of New Mexi" }, { "source_url": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/", "source_type": "agency_page", "snapshot_sha256": "d20085cf4d01e0d7eacd926489ccbe9297b604c82c2772d74edff2788b29886c", "quote": "Businesses that do not have a physical presence in New Mexico, including marketplace providers and sellers, also are subject to GRT if they have at least $100,000 of taxable gross receipts in the previous calendar year." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see New Mexico Taxation and Revenue Department; the $50 franchise tax applies to corporate-taxed entities, while gross receipts tax depends on taxable activity.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No official page that loaded states whether a domestic LLC must publish notice of formation." }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State pages that loaded state office hours, not a formation processing time, and the online portal returned no text." } } }, { "code": "NV", "name": "Nevada", "slug": "nevada", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": "Initial list and state business license are due when the articles are filed", "components": [ { "label": "Articles of organization filing fee", "amount_usd": 75, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Initial list of managers or managing members", "amount_usd": 150, "formula": null, "cadence": "once", "required": true, "condition": "due when the articles are filed, unless an alternative due date is selected", "evidence": [ 1, 3 ] }, { "label": "State business license", "amount_usd": 200, "formula": null, "cadence": "once", "required": true, "condition": "due when the initial list is filed; the $500 figure in the same sentence is for specified corporations, not an LLC", "evidence": [ 2, 4 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "optional", "evidence": [ 5 ] } ], "evidence": [ { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "Filing the original articles of organization, or for registration of a foreign company, $75; ����� (b) Amending or restating" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "The initial list required by subsection 1, the limited-liability company shall pay to the Secretary of State a fee of $150. ����� (b) Each annual list" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-076.html", "source_type": "statute", "snapshot_sha256": "cd2deb5dcc25cdf233798cc07506b6b1c01d08d507a73b7e00b5dbbdfe8cafb7", "quote": "Be accompanied by a fee in the amount of $200, except that if the applicant is a corporation organized pursuant to chapter 78, 78A or 78B of NRS, or a foreign corporation required to file an initial or annual list with the Secretary of State pursuant to chapter 80 of NRS, the application must be accompanied by a fee of $500" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "at the time of the filing of its articles of organization with the Secretary of State, or, if the limited-liability company has selected an alternative due date pursuant to subsection 12, on or before that alternative due date, file with the Secretary of State, on a form furnished" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-076.html", "source_type": "statute", "snapshot_sha256": "cd2deb5dcc25cdf233798cc07506b6b1c01d08d507a73b7e00b5dbbdfe8cafb7", "quote": "obtain the state business license at the time of filing the initial or annual list. ����� (b) Not an entity" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "Reserving a name for a limited-liability company, $25; ����� (g) Filing a certificate of cancellation" } ], "note": "The $75 articles fee does not include the required initial list or state business license. The same initial-list and state-business-license fees are recorded under initial_report; do not add them twice.", "unverifiable_reason": null }, "initial_report": { "status": "verified", "required": true, "frequency": "once", "due": "When the articles of organization are filed, unless the Secretary of State allows an alternative due date", "components": [ { "label": "Initial list filing fee", "amount_usd": 150, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "State business license obtained with the initial list", "amount_usd": 200, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 2, 3 ] } ], "evidence": [ { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "The initial list required by subsection 1, the limited-liability company shall pay to the Secretary of State a fee of $150. ����� (b) Each annual list" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "at the time of the filing of its articles of organization with the Secretary of State, or, if the limited-liability company has selected an alternative due date pursuant to subsection 12, on or before that alternative due date, file with the Secretary of State, on a form furnished" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-076.html", "source_type": "statute", "snapshot_sha256": "cd2deb5dcc25cdf233798cc07506b6b1c01d08d507a73b7e00b5dbbdfe8cafb7", "quote": "Be accompanied by a fee in the amount of $200, except that if the applicant is a corporation organized pursuant to chapter 78, 78A or 78B of NRS, or a foreign corporation required to file an initial or annual list with the Secretary of State pursuant to chapter 80 of NRS, the application must be accompanied by a fee of $500" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-076.html", "source_type": "statute", "snapshot_sha256": "cd2deb5dcc25cdf233798cc07506b6b1c01d08d507a73b7e00b5dbbdfe8cafb7", "quote": "obtain the state business license at the time of filing the initial or annual list. ����� (b) Not an entity" } ], "note": "These are the same initial-list and state-business-license fees listed under formation_filing; do not add them twice.", "unverifiable_reason": null }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before the last day of the anniversary month of organization", "components": [ { "label": "Annual list filing fee", "amount_usd": 150, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "State business license renewal", "amount_usd": 200, "formula": null, "cadence": "annual", "required": true, "condition": "due when the annual list is submitted", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "Each annual list required by subsection 2, the limited-liability company shall pay to the Secretary of State a fee of $150. ����� 5. If a limited-liability company files an amended list" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "on or before the last day of the month in which the anniversary date of its organization occurs, or, if, pursuant to subsection 12, the limited-liability company has selected an alternative due date for filing the list required by subsection 1, on or before the last day of the month in which the anniversary date of the alternative due date occurs in each year, file with the Secretary of State, on a form furnished by the Secretary of State, an annual list" }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-076.html", "source_type": "statute", "snapshot_sha256": "cd2deb5dcc25cdf233798cc07506b6b1c01d08d507a73b7e00b5dbbdfe8cafb7", "quote": "a person who applies for renewal of a state business license shall submit a fee in the amount of $200 to the Secretary of State: ����� (a) If the person is an entity required to file an annual list" } ], "note": null, "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the LLC has Nevada gross revenue exceeding $4,000,000 in a taxable year.", "frequency": "annual", "due": "On or before the 45th day immediately following the end of the taxable year", "components": [], "evidence": [ { "source_url": "https://www.leg.state.nv.us/nrs/nrs-363c.html", "source_type": "statute", "snapshot_sha256": "661e241cd387fd877c2b07eb9f54c84bd272de0e83dc52e3da0ced935551671c", "quote": "means a corporation, partnership,\nproprietorship, limited-liability company, business association, joint venture,\nlimited-liability partnership, business trust, professional association, joint\nstock company, holding company and any other person engaged in a business." }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-363c.html", "source_type": "statute", "snapshot_sha256": "661e241cd387fd877c2b07eb9f54c84bd272de0e83dc52e3da0ced935551671c", "quote": "For the privilege of engaging in a\nbusiness in this State, a commerce tax is hereby imposed upon each business entity\nwhose Nevada gross revenue in a taxable year exceeds $4,000,000 in an amount\ndetermined pursuant to NRS 363C.300 to\n363C.560, inclusive. The commerce tax\nis due a" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Nevada Department of Taxation; the commerce tax applies only above the stated Nevada gross-revenue threshold.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether Nevada requires newspaper publication after LLC formation." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Examination and provisional approval before filing", "amount_usd": 125, "formula": null, "cadence": "once", "required": false, "condition": "optional; NRS 86.561 applies the NRS 78.785 fees to limited-liability companies", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.leg.state.nv.us/nrs/nrs-078.html", "source_type": "statute", "snapshot_sha256": "2553a27c5cdc422b6e1e97122ed980b651812d4f85f512006cf4981b19e85729", "quote": "The fee for examining and provisionally approving any record at any time before the record is presented for filing is $125." }, { "source_url": "https://www.leg.state.nv.us/nrs/nrs-086.html", "source_type": "statute", "snapshot_sha256": "4d374a4ad7f348f0e17f2f3373817b252b54663b3e5e80805b87884838bed5ea", "quote": "Except as otherwise provided in this section, the fees set forth in NRS 78.785 apply to this chapter. ����� (Added to NRS by 1991" } ], "note": "The statutes fetched do not state a standard or 24-hour turnaround, and the Secretary of State commercial-recordings page returned almost no text.", "unverifiable_reason": null } } }, { "code": "NY", "name": "New York", "slug": "new-york", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization filing fee", "amount_usd": 200, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.nysenate.gov/legislation/laws/LLC/1101", "source_type": "statute", "snapshot_sha256": "bbb7d95b74f85dfe34021be82353f17b221e7f82af26a28492b6a7277627d507", "quote": "For filing articles of organization pursuant to section two hundred nine of this chapter, two hundred dollars. (g) For filing" } ], "note": "Limited Liability Company Law section 1101 states the $200 articles fee in words; the Department of State fee page returned HTTP 403.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved official source establishes whether New York requires a separate initial report or list; the recurring report schedule does not establish its absence." }, "annual_report": { "status": "verified", "required": true, "frequency": "biennial", "due": "Biennially in the calendar month in which the articles of organization were filed", "components": [ { "label": "Biennial statement of address fee", "amount_usd": 9, "formula": null, "cadence": "biennial", "required": true, "condition": "does not apply to statements submitted through the department of taxation and finance", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.nysenate.gov/legislation/laws/LLC/301", "source_type": "statute", "snapshot_sha256": "cc691084e40a1670ac7c55ae2e23c68ae1fd6272f6f14c06c7b8d9791245b28a", "quote": "shall biennially in the calendar month during which its articles of organization or application for authority were filed, or effective date thereof if stated, file on forms prescribed" }, { "source_url": "https://www.nysenate.gov/legislation/laws/LLC/1101", "source_type": "statute", "snapshot_sha256": "bbb7d95b74f85dfe34021be82353f17b221e7f82af26a28492b6a7277627d507", "quote": "For the statement of address of the post office address to which the secretary of state shall mail a copy of any process against the limited liability company served upon him or her pursuant to section three hundred one of this chapter, nine dollars. This fee shall not apply to statements submitted through the department of taxation and finance pursuant to paragraph two of subdivision (e) of section three hundred one of this chapter." } ], "note": "Limited Liability Company Law section 1101 states the $9 biennial statement-of-address fee in words; it does not apply to statements submitted through the Department of Taxation and Finance.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "condition": "Only if the default-classified LLC has New York-source income, gain, loss, or deduction in the current tax year.", "frequency": "annual", "due": null, "components": [ { "label": "Minimum annual LLC filing fee", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the default-classified LLC has New York-source income, gain, loss, or deduction in the current tax year.", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm", "source_type": "agency_page", "snapshot_sha256": "85f781dcf6afc45b9104ecf0be790853e4ed1a1249313c2c82c8783e3db3c904", "quote": "The amount of the filing fee for an LLC that is treated as a disregarded entity for federal income tax purposes, and that has any income, gain, loss or deduction from New York Sources, is $25. The amount of the filing fee for an LLC or LLP treated as a partnership" }, { "source_url": "https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm", "source_type": "agency_page", "snapshot_sha256": "85f781dcf6afc45b9104ecf0be790853e4ed1a1249313c2c82c8783e3db3c904", "quote": "If an LLC or LLP did not have any New York Source gross income for the preceding tax year, the filing fee is $25. New York source gross income is" }, { "source_url": "https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm", "source_type": "agency_page", "snapshot_sha256": "85f781dcf6afc45b9104ecf0be790853e4ed1a1249313c2c82c8783e3db3c904", "quote": "a partnership, LLC, or LLP with no income, gain, loss, or deduction from New York sources in the current taxable year, regardless of whether or not it is formed under the laws of New York State or is dormant; or an LLC or LLP that has elected" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see New York Department of Taxation and Finance; a default LLC with no New York-source income, gain, loss, or deduction does not owe the fee.", "unverifiable_reason": null }, "publication": { "status": "verified", "required": true, "frequency": "once", "due": "Within one hundred twenty days after the articles become effective; once each week for six successive weeks in two newspapers designated by the county clerk", "components": [ { "label": "Certificate of publication filing fee", "amount_usd": 50, "formula": null, "cadence": "once", "required": true, "condition": "Newspaper charges are separate and not stated in the saved official source.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.nysenate.gov/legislation/laws/LLC/206", "source_type": "statute", "snapshot_sha256": "ea7acbe41d86e9d29785fd5d904b2a6b2706624a2ac3cb3b31ca22af52e244d4", "quote": "Within one hundred twenty days after the effectiveness of the initial articles of organization as determined pursuant to subdivision (d) of section two hundred three of this article, a copy of the same or a notice containing the substance thereof shall be published once in each week for six successive weeks, in two newspapers of the county" }, { "source_url": "https://www.nysenate.gov/legislation/laws/LLC/1101", "source_type": "statute", "snapshot_sha256": "bbb7d95b74f85dfe34021be82353f17b221e7f82af26a28492b6a7277627d507", "quote": "For filing a certificate of publication with affidavits of publication annexed thereto pursuant to section two hundred six, eight hundred two, twelve hundred three or thirteen hundred six of this chapter, fifty dollars. (t) For filing" } ], "note": "The $50 certificate-of-publication fee is stated by statute; no saved official source states the newspapers’ charge.", "unverifiable_reason": null }, "processing": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "dos.ny.gov returned HTTP 403, and Limited Liability Company Law sections 206, 209, 301, and 1101 do not state a standard processing time or an expedite fee." } } }, { "code": "OH", "name": "Ohio", "slug": "ohio", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 99, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.ohiosos.gov/business/business-filing-forms", "source_type": "fee_schedule", "snapshot_sha256": "324372b9243c6321c4737d8634b6eb93490046e797cc34e127889c19751d00e9", "quote": "Liability Company Form Name Fee Form # File Articles of Organization Online at Ohio Business Central Download Articles of Organization (PDF) $99.00 610 (Revised 09/25; Replaces Form 533A) File Statutory Agent Update Online at Ohio Business Central Download Statutory Agent Update" }, { "source_url": "https://www.ohiosos.gov/assets/610.pdf", "source_type": "agency_form", "snapshot_sha256": "7ea5772762d34e7ea3b5489e25fd2394647eb9ee61a6a6974c4f6a06fd4b1b60", "quote": "Domestic\n Limited Liability Company\n Filing Fee: $99\n Form Must Be Typed\n 115-LCA\n\n\n\n\n Name of Limited Liability Company\n (Name must include" } ], "note": "The fee schedule and Form 610, revised September 2025, both state $99. Name reservation is a separate form and is not listed as a prerequisite on the articles form.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State says Ohio businesses are not required to file annual reports and that only professional associations and LLPs file biennial reports, but no opened official page states whether a separate initial report is due soon after LLC formation." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.ohiosos.gov/public-integrity/protect-your-business/important-warnings", "source_type": "agency_page", "snapshot_sha256": "7d83814de00e7fccf54a21c40b3510b937cfe9075c268464d204cc2d87b2e388", "quote": "report filings. \n\nThe official filing fee is $25.00. \n\nOnly Professional Associations and Limited Liability Partnerships (LLPs) are required to file biennial reports. \n\nOhio businesses are not required to file annual reports. \n\nExpedited Filing Offers\n\n⚠️ Don’t be fooled!" } ], "note": "The warning page says only professional associations and LLPs file biennial reports, and that Ohio businesses are not required to file annual reports.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "other", "due": "Not later than the tenth day of the second month after the end of each calendar quarter; the fourth-quarter return is the annual return for the privilege tax.", "condition": "Only if the LLC has taxable Ohio gross receipts above the applicable exclusion threshold.", "components": [], "evidence": [ { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.01", "source_type": "statute", "snapshot_sha256": "16ab11fd31550d05272b26edf833a96031b4842ba85e8fd2d0686b7aab84bb2e", "quote": "\"Person\" means, but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, for-profit corporations," }, { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.02", "source_type": "statute", "snapshot_sha256": "59e9e19939b4cf9216435ff143ed4533c47ee11c736f32ed8cf1e489a016689f", "quote": "there is hereby levied a commercial activity tax on each person with taxable gross receipts for the privilege of doing business in this state. For the purposes of this chapter, \"doing business\" means engaging in any activity, whether legal or illegal, that is conducted for, or results in, gain, profit, or income, at any time during a calendar year." }, { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.01", "source_type": "statute", "snapshot_sha256": "16ab11fd31550d05272b26edf833a96031b4842ba85e8fd2d0686b7aab84bb2e", "quote": "\"Exclusion amount\" means three million dollars beginning in 2024 and six million dollars beginning in 2025." }, { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.01", "source_type": "statute", "snapshot_sha256": "16ab11fd31550d05272b26edf833a96031b4842ba85e8fd2d0686b7aab84bb2e", "quote": "Any person with not more than one hundred fifty thousand dollars of taxable gross receipts during the calendar year." }, { "source_url": "https://content.govdelivery.com/accounts/OHTAX/bulletins/41f61c9", "source_type": "agency_page", "snapshot_sha256": "b3b1aa11c23a939939075c37b63a91f1b6b9948b88cec3d7e2c6bb5104bf3ddf", "quote": "If you anticipate having $6 million or less in taxable gross receipts in tax year 2026, we recommend that you cancel your CAT account." }, { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.051", "source_type": "statute", "snapshot_sha256": "22e9eae7abfa91d3f65ffe77ed4cbe6e0b3011f607baa39a97312b014b470ec8", "quote": "Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes." }, { "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5751.051", "source_type": "statute", "snapshot_sha256": "22e9eae7abfa91d3f65ffe77ed4cbe6e0b3011f607baa39a97312b014b470ec8", "quote": "the tax return filed for the fourth calendar quarter of a calendar year is the annual return for the privilege tax imposed by this chapter." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Ohio Department of Taxation. CAT depends on taxable Ohio gross receipts above the applicable exclusion amount; thresholds also affect reporting.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No opened official Ohio page states whether a domestic LLC must publish notice of formation. Form 610 and the Secretary of State fee schedule describe formation by Articles of Organization and do not state a publication rule." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Regular service on Form 610", "amount_usd": null, "formula": "3-7 business days", "cadence": "once", "required": true, "condition": "printed on Articles of Organization Form 610, revised September 2025", "evidence": [ 0 ] }, { "label": "Processing time on the Secretary of State warning page", "amount_usd": null, "formula": "1-2 business days", "cadence": "once", "required": true, "condition": "stated on the scam-warning page, which conflicts with Form 610", "evidence": [ 1 ] }, { "label": "Expedite service 1", "amount_usd": 100, "formula": "2 business days after receipt", "cadence": "once", "required": false, "condition": null, "evidence": [ 0 ] }, { "label": "Expedite service 2", "amount_usd": 200, "formula": "1 business day after receipt", "cadence": "once", "required": false, "condition": null, "evidence": [ 0 ] }, { "label": "Expedite service 3", "amount_usd": 300, "formula": "4 hours if received by 1:00 p.m.", "cadence": "once", "required": false, "condition": "in-person delivery is required", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.ohiosos.gov/assets/610.pdf", "source_type": "agency_form", "snapshot_sha256": "7ea5772762d34e7ea3b5489e25fd2394647eb9ee61a6a6974c4f6a06fd4b1b60", "quote": "in regular service.\n\n Regular Service\n • No Expedite Fee.\n • Processing Time: 3-7 business days.\n\n Expedite Service 1\n • Fee: $100\n • Processing Time: 2 business days after receipt.\n\n Expedite Service 2\n • Fee: $200\n • Processing Time: 1 business day after receipt.\n\n Expedite Service 3 (in-person delivery is required)\n • Fee: $300\n • Processing Time: 4 hours if received by 1:00 p.m. If received after 1:00 p.m., documents will be\n processed by noon the following business" }, { "source_url": "https://www.ohiosos.gov/public-integrity/protect-your-business/important-warnings", "source_type": "agency_page", "snapshot_sha256": "7d83814de00e7fccf54a21c40b3510b937cfe9075c268464d204cc2d87b2e388", "quote": "fooled! \n\nThe Secretary of State’s office processes filings in 1–2 business days. \n\nExpedited services are available directly through the official" } ], "note": "Official pages conflict: Form 610 says regular service is 3-7 business days, and the warning page says the office processes filings in 1-2 business days. Expedite fees are in addition to the $99 filing fee.", "unverifiable_reason": null } } }, { "code": "OK", "name": "Oklahoma", "slug": "oklahoma", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Credit-card service charge", "amount_usd": null, "formula": "4% service charge", "cadence": "once", "required": false, "condition": "Visa, Discover, MasterCard, or American Express, in person or online", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sos.ok.gov/forms/FM0074.PDF", "source_type": "agency_form", "snapshot_sha256": "940b9c0a793425bc165ce1a87f1dc134d873c9f8c8c308fe4eca835af280dfc0", "quote": "organization.\n\n 2. Pay to the Secretary of State a filing fee of One Hundred Dollars ($100.00). (Title 18, Section 2055)\n\n 3. Make checks," }, { "source_url": "https://www.sos.ok.gov/forms/FM0074.PDF", "source_type": "agency_form", "snapshot_sha256": "940b9c0a793425bc165ce1a87f1dc134d873c9f8c8c308fe4eca835af280dfc0", "quote": "filing in person, or on-line; however, there\n will be a four percent (4%) service charge added for the use of a credit card. (Title" }, { "source_url": "https://oklahoma.gov/business/launch/register-your-business.html", "source_type": "agency_page", "snapshot_sha256": "1d7b75dffaf284e4d86763a5f500318b2bb40d4af73d2799a478d8dedba3ed6f", "quote": "foreign entities.\n\nRegistering your business takes about 15 minutes and costs $100 plus a service fee. After completing the" } ], "note": "The registration page says online registration takes about 15 minutes and costs $100 plus a service fee. That 15-minute figure describes the filer's online process, not state review time.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Articles of Organization instructions require an annual certificate on the anniversary date and do not state whether a separate initial report is due soon after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "each year on the company's anniversary date", "components": [ { "label": "Annual certificate fee", "amount_usd": 25, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.sos.ok.gov/forms/FM0074.PDF", "source_type": "agency_form", "snapshot_sha256": "940b9c0a793425bc165ce1a87f1dc134d873c9f8c8c308fe4eca835af280dfc0", "quote": "certificate each year on the company’s anniversary date, which confirms it is an active business and\n includes its principal place of business address and e-mail address, and shall pay an annual certificate fee\n of Twenty-five Dollars ($25.00). (Title 18, Section 2055.2) Notice of this" }, { "source_url": "https://oklahoma.gov/business/launch/register-your-business.html", "source_type": "agency_page", "snapshot_sha256": "1d7b75dffaf284e4d86763a5f500318b2bb40d4af73d2799a478d8dedba3ed6f", "quote": "a Limited Partnership must also pay an annual fee of $25.00 (LLC) and $55.00 (Limited Partnership) to the SOS to keep its registration active and" } ], "note": "Notice of the annual certificate is sent only to the last known email address of record. The registration page also states the $25 annual fee to keep the registration active.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "none", "due": null, "condition": null, "components": [], "evidence": [ { "source_url": "https://www.oklahoma.gov/tax/helpcenter/businesses.html", "source_type": "agency_faq", "snapshot_sha256": "1ea8db81d674cf72f277a544ba811ba920ccb100fb736babc9b265248fceb8f6", "quote": "Who files and pays business franchise tax?\n\nFor-profit corporations that do business in the State of Oklahoma are required to file and pay franchise tax.\n\nNot-for-profit corporations are not required to file franchise tax; however, foreign not-for-profit corporations are still required to file a return and pay the $100.00 registered agents fee.\n\nLLCs are statutorily exempt from franchise tax." }, { "source_url": "https://www.oklahoma.gov/tax/helpcenter/businesses.html", "source_type": "agency_faq", "snapshot_sha256": "1ea8db81d674cf72f277a544ba811ba920ccb100fb736babc9b265248fceb8f6", "quote": "Tax year 2023 is the last year that franchise tax returns will be required to be filed. Starting with tax year 2024 and beyond, there will be no Oklahoma franchise tax filing requirement." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Oklahoma Tax Commission. LLCs are statutorily exempt from franchise tax, and no franchise-tax return is required for tax years 2024 and after.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Oklahoma Articles of Organization instructions and the Secretary of State registration page do not state whether a domestic LLC must publish notice of formation, and no opened official page states that publication is not required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Same-day in-person filing fee", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "additional fee for each document delivered in person and filed the same day", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.ok.gov/forms/FM0074.PDF", "source_type": "agency_form", "snapshot_sha256": "940b9c0a793425bc165ce1a87f1dc134d873c9f8c8c308fe4eca835af280dfc0", "quote": "73103. If delivered in person, there will be\n an additional Twenty- five Dollar ($25.00) fee for each document filed same day. The Secretary of State" } ], "note": "No ordinary state review duration is stated. The 15-minute figure on the registration page describes completing the online filing, not agency processing time.", "unverifiable_reason": null } } }, { "code": "OR", "name": "Oregon", "slug": "oregon", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization processing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.oregon.gov/business/documents/business-registry-forms/llc-articles.pdf", "source_type": "agency_form", "snapshot_sha256": "1c205c912109eee260e4a712c85b3f098a18923a47b859b6da372d6a1014f1b2", "quote": "with this filing)\n FEES\n Required Processing Fee $100\n PHONE NUMBER: (Include area code)\n Processing" } ], "note": "The articles form states a required processing fee of $100. The fee is nonrefundable.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Corporation Division says entity types other than assumed business names renew every year on the anniversary date, but no opened official page states whether a separate initial report is due soon after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "on the anniversary date of the original filing", "components": [ { "label": "Annual report fee", "amount_usd": 100, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.oregon.gov/business/Pages/dont-be-misled.aspx", "source_type": "agency_page", "snapshot_sha256": "fad6adf3d8c3df90698d073981d7209042b428e7fa697b4e55eff0d24c0af1a2", "quote": "required state fee for an Oregon corporation or limited liability company (LLC) annual report is only $100. Every business can" }, { "source_url": "https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx", "source_type": "agency_page", "snapshot_sha256": "f13aa09075335eb09472b5c573c414aa7e1a4309cb1109ecd5da1ccfbc589229", "quote": "two years. All other business entity types renew every year. Your renewal is due on the anniversary date of the original filing. We send the renewal" } ], "note": "Assumed business names renew every two years; the Corporation Division says all other entity types, including an LLC, renew every year.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": "the 15th day of the fourth month following the end of the tax year", "condition": "Only if the LLC has more than $1 million of taxable Oregon commercial activity.", "components": [], "evidence": [ { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "ORS Chapter 317A imposes a Corporate Activity Tax (CAT) on all types of business entities." }, { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "Any person, business, or unitary group of businesses doing business in Oregon may have obligations under the CAT. This includes such business entities as C and S corporations, partnerships, sole proprietorships, and other entities." }, { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "Excluded–No Requirement \n\n$750,000 or less​\n\nBusiness or unitary group with $750,000 or less of Oregon commercial activity is excluded from all CAT requirements.\n\n Registration Threshold\n\n$750,000+ \n\nBusiness or unitary group with Oregon commercial activity of $750,000 must register for the CAT." }, { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "Filing Threshold\n\n$1 million +\n\nBusiness or unitary group with Oregon commercial activity of more than $1 million must file a return.\n\n Tax Payment Threshold \n\nMore than $1 million\n\nBusiness or unitary group with taxable Oregon commercial activity of more than $1 million must file a return and pay tax. ​​​" }, { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "The CAT is imposed on businesses for the privilege of doing business in Oregon." }, { "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx", "source_type": "agency_page", "snapshot_sha256": "a0eef2eb698c92915d8298ca3e6a032cd7603e5c605c49e08810a9f217161c1d", "quote": "The return is due the 15th day of the fourth month following the end of the tax year.​" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Oregon Department of Revenue. Businesses at $750,000 of Oregon commercial activity must register, but CAT payment is due only above $1 million of taxable Oregon commercial activity.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Oregon Articles of Organization form and Corporation Division renewal and delivery pages do not state whether a domestic LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Online Business Registry estimated queue", "amount_usd": null, "formula": "1-3 business days", "cadence": "once", "required": true, "condition": "estimated time for online filings shown as of 9/28/2026", "evidence": [ 0 ] }, { "label": "FedEx or UPS overnight or 2nd-day priority handling", "amount_usd": null, "formula": "2-3 business days", "cadence": "once", "required": false, "condition": "no separate state expedite fee is stated; USPS Priority Mail is not given this handling", "evidence": [ 1 ] }, { "label": "In-person counter service", "amount_usd": null, "formula": "same day if you arrive by 4:00 p.m.", "cadence": "once", "required": false, "condition": "sometimes a request cannot be completed the same day", "evidence": [ 2 ] }, { "label": "Mail delivery allowance", "amount_usd": null, "formula": "7-10 days for mail delivery", "cadence": "once", "required": false, "condition": "postal delivery time, not a state review estimate", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://sos.oregon.gov/business/pages/delivery-options.aspx", "source_type": "agency_page", "snapshot_sha256": "c2421a77181ab0f5e79fe094693851fad5f32caac73f1c76a74844f543be5594", "quote": "Filings (New and Renewal)\n\nEstimated Time\n\nBusiness Registry\n\n1-3 Business Days\n\nUCC\n\nNow\n\nMail/Fax Service" }, { "source_url": "https://sos.oregon.gov/business/pages/delivery-options.aspx", "source_type": "agency_page", "snapshot_sha256": "c2421a77181ab0f5e79fe094693851fad5f32caac73f1c76a74844f543be5594", "quote": "received through Federal Express or UPS Overnight or 2nd Day delivery are given priority handling by type of document and are processed within 2-3 business days; (Not USPS “Priority" }, { "source_url": "https://sos.oregon.gov/business/pages/delivery-options.aspx", "source_type": "agency_page", "snapshot_sha256": "c2421a77181ab0f5e79fe094693851fad5f32caac73f1c76a74844f543be5594", "quote": "our hours. \n\n Arrive by 4:00 p.m. to ensure same day processing. Sometimes" }, { "source_url": "https://sos.oregon.gov/business/pages/delivery-options.aspx", "source_type": "agency_page", "snapshot_sha256": "c2421a77181ab0f5e79fe094693851fad5f32caac73f1c76a74844f543be5594", "quote": "Normal - Mailed Registrations\n\n Please allow 7-10 days for mail delivery. Our address" } ], "note": "The 1-3 business day figure is the Corporation Division's estimated online queue on the day the page was saved, not a guaranteed statute.", "unverifiable_reason": null } } }, { "code": "PA", "name": "Pennsylvania", "slug": "pennsylvania", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Organization", "amount_usd": 125, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation or registration", "amount_usd": 70, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments", "source_type": "fee_schedule", "snapshot_sha256": "dba243809e349a61784d62f4afaa4c658ee480569c78d3cc80d2ac5d9c550e0c", "quote": "attached filing\n\nDomestic Limited Liability Company\n\nFee\n\nCertificate of Organization\n\n$125\n\nEach ancillary transaction\n\n$70\n\nCertificate" }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments", "source_type": "fee_schedule", "snapshot_sha256": "dba243809e349a61784d62f4afaa4c658ee480569c78d3cc80d2ac5d9c550e0c", "quote": "available\n\n$70\n\nName Reservation/Registration\n\n$70\n\nName Availability (3 names)" }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/pennsylvania-limited-liability-company", "source_type": "agency_page", "snapshot_sha256": "9850d0141bcff9125ec8088dcf4462424a6acc8697ec96d2a270fcd74678918c", "quote": "Pennsylvania limited liability company is formed by filing a Certificate of Organization [DSCB:15-8821], accompanied by a docketing statement [DSCB:15-134A], with the Bureau of Corporations and Charitable Organizations." } ], "note": "A docketing statement must accompany the Certificate of Organization. The LLC page does not state a separate fee for that statement.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "source_type": "agency_page", "snapshot_sha256": "8fda2fd00f09739a9e863c5b6adb8944a01d81364fdfbef360e46233cccaed50", "quote": "or registered?\n\nNo. A company’s first annual report is due the year following its formation in Pennsylvania or its initial foreign registration." } ], "note": "The cited page states when the first annual report is due, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Pennsylvania requires a separate initial report; the saved page covers annual-report timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "January 1 through September 30 each year, beginning the year after formation", "components": [ { "label": "Annual report fee", "amount_usd": 7, "formula": null, "cadence": "annual", "required": true, "condition": "for-profit LLC; $0 for an LLC with a not-for-profit purpose", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "source_type": "agency_page", "snapshot_sha256": "8fda2fd00f09739a9e863c5b6adb8944a01d81364fdfbef360e46233cccaed50", "quote": "Video Guide\n\nThe fee for the new Annual Report is $7 for business corporations, limited liability companies (LLCs), limited partnerships (LPs) and limited liability general partnerships (LLPs), with a $0 fee for nonprofit corporations and any LPs or LLCs with a not-for-profit purpose.\n\nThe deadline for filing the Annual Report is based" }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "source_type": "agency_page", "snapshot_sha256": "8fda2fd00f09739a9e863c5b6adb8944a01d81364fdfbef360e46233cccaed50", "quote": "– June 30\n\nLimited liability companies/domestic and foreign\n\nJanuary 1 – September 30\n\nLimited partnerships," }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "source_type": "agency_page", "snapshot_sha256": "8fda2fd00f09739a9e863c5b6adb8944a01d81364fdfbef360e46233cccaed50", "quote": "or registered?\n\nNo. A company’s first annual report is due the year following its formation in Pennsylvania or its initial foreign registration." }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "source_type": "agency_page", "snapshot_sha256": "8fda2fd00f09739a9e863c5b6adb8944a01d81364fdfbef360e46233cccaed50", "quote": "Reports. Beginning with Annual Reports due in 2027, associations that fail to file annual reports in the 2027 calendar year will be subject to administrative dissolution/termination/cancellation six months after" } ], "note": "Beginning with annual reports due in 2027, failure to file can lead to administrative dissolution, termination, or cancellation six months after the due date.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects to be taxed as a corporation for federal income tax purposes.", "components": [], "evidence": [ { "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/capital-stock-and-foreign-franchise-taxes", "source_type": "agency_page", "snapshot_sha256": "1d4b1bd56467435848b04e7808c85bd7ca436fcedd0b4051c6bdc2fdc9a1eba7", "quote": "The Capital Stock/Foreign Franchise tax has been eliminated for tax years beginning January 1, 2016 and after." }, { "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/capital-stock-and-foreign-franchise-taxes", "source_type": "agency_page", "snapshot_sha256": "1d4b1bd56467435848b04e7808c85bd7ca436fcedd0b4051c6bdc2fdc9a1eba7", "quote": "These entities include: single member LLC’s, Multi Member LLC’s taxed as a partnership or S Corporation, S Corporations, and Business Trusts that are not federally taxed as a C corporation." }, { "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/corporate-net-income-tax", "source_type": "agency_page", "snapshot_sha256": "f19cbbf78e8154c824e591f0fff475af23b7efafc52a0f795792037053b6195b", "quote": "Domestic and foreign corporations are subject to the corporate net income tax for the privilege of doing business; carrying on activities; having capital or property employed or used in Pennsylvania; or owning property in Pennsylvania; or having substantial nexus in this Commonwealth." }, { "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/corporate-net-income-tax", "source_type": "agency_page", "snapshot_sha256": "f19cbbf78e8154c824e591f0fff475af23b7efafc52a0f795792037053b6195b", "quote": "Any entity classified as a corporation for federal income tax purposes is considered a corporation in Pennsylvania." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Pennsylvania Department of Revenue. The capital stock and foreign franchise tax ended for tax years beginning on or after January 1, 2016.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Pennsylvania LLC page says a domestic LLC is formed by filing a Certificate of Organization and a docketing statement, and does not state whether newspaper publication is required. No opened official page states that publication is not required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Standard processing", "amount_usd": null, "formula": "15 business days", "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "1-hour expedited service", "amount_usd": 1000, "formula": "received before 4:00 p.m.", "cadence": "once", "required": false, "condition": "not accepted through the mail; in addition to the statutory filing fee", "evidence": [ 1 ] }, { "label": "3-hour expedited service", "amount_usd": 300, "formula": "received before 2:00 p.m.", "cadence": "once", "required": false, "condition": "not accepted through the mail; in addition to the statutory filing fee", "evidence": [ 1 ] }, { "label": "Same-day expedited service", "amount_usd": 100, "formula": "received before 10:00 a.m.", "cadence": "once", "required": false, "condition": "not accepted through the mail; in addition to the statutory filing fee", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.pa.gov/agencies/dos/resources/business-resources/frequently-asked-questions", "source_type": "agency_faq", "snapshot_sha256": "ccdeb6bc8474796469cd5cecfe2d79a4ad41ef4f5cf60bcfa36bc72bb038a1f2", "quote": "anticipate receiving my filed documents?\n\nPlease allow 15 business days for processing. \n\n Why do so" }, { "source_url": "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments", "source_type": "fee_schedule", "snapshot_sha256": "dba243809e349a61784d62f4afaa4c658ee480569c78d3cc80d2ac5d9c550e0c", "quote": "follows:\n\nFee\n\n1 hour service (received before 4:00 p.m.)\n\n$1,000\n\n3 hour service (received before 2:00 p.m.)\n\n$300\n\nSame-day service (received before 10:00 a.m.)\n\n$100\n\nExpedited service fees may be paid by credit card, check, money order, or customer deposit account, when these accounts" } ], "note": "The FAQ says to allow 15 business days. Expedited requests are not accepted through the mail.", "unverifiable_reason": null } } }, { "code": "RI", "name": "Rhode Island", "slug": "rhode-island", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 150, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.ri.gov/divisions/business-services/business-basics/your-structure", "source_type": "agency_page", "snapshot_sha256": "ab270a14f418a27a50c10e6036cb0da851dcf4566919c3995e2c007509e641ba", "quote": "Complete an initial application for Articles of Organization, a filing fee of $150; one\n year after the initial filing you will need to submit an annual report yearly for $50\n per year\n\nComplete an initial application for Trade" } ], "note": null, "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://www.sos.ri.gov/divisions/business-services/business-basics/your-structure", "source_type": "agency_page", "snapshot_sha256": "ab270a14f418a27a50c10e6036cb0da851dcf4566919c3995e2c007509e641ba", "quote": "Complete an initial application for Articles of Organization, a filing fee of $150; one\n year after the initial filing you will need to submit an annual report yearly for $50\n per year\n\nComplete an initial application for Trade" }, { "source_url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report", "source_type": "agency_page", "snapshot_sha256": "a875f45ef7f641aa9f6ac88e6eb89191a26173385a8fe69b23ee47411cd20245", "quote": "Corporations, Partnerships, and Benefit Corporations\n are required to file an annual report starting the calendar year after they register their\n business with the State" } ], "note": "The cited sources state when annual reports begin, but do not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether Rhode Island requires a separate initial report; the saved sources cover annual-report timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "February 1 through May 1, beginning the calendar year after registration", "components": [ { "label": "Annual report filing fee", "amount_usd": 50, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "Enhanced access online fee", "amount_usd": 2.5, "formula": null, "cadence": "annual", "required": false, "condition": "online filing", "evidence": [ 1 ] }, { "label": "Online increment to late filing penalty", "amount_usd": 3, "formula": null, "cadence": "annual", "required": false, "condition": "Only for a late annual report; RI-05 lists $3.00 to file online in the LLC late-filing-penalty cell below the $25 applied June 1.", "evidence": [ 1 ] }, { "label": "Late filing penalty", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "applied June 1", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://docs.sos.ri.gov/documents/BusinessServices/LLCArticlesOfOrganizationFilingGuide.pdf", "source_type": "agency_form", "snapshot_sha256": "522e9b2e3e995d569b5af5f164d3e2e8ab38c691c242a40eff4f3426a2df92ff", "quote": "much does it cost? The fee is $50. o When is it due? The annual report is always due between February 1 – May 1. • Maintain" }, { "source_url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report", "source_type": "agency_page", "snapshot_sha256": "a875f45ef7f641aa9f6ac88e6eb89191a26173385a8fe69b23ee47411cd20245", "quote": "Business Structure\n\nFiling Period \n\nFiling Form\n\nFiling Fee\n\nEnhanced Access Online Fee\n\nLate Filing Penalty\n\n Limited Liability Company (LLC) \n\nFebruary 1 – May 1\n\n File Online\n\n Form 632\n\n$50\n\n$50\n\n$2.50\n\n $25 applied June 1\n\n (Plus $3.00 to\n file online)" }, { "source_url": "https://www.sos.ri.gov/divisions/business-services/ri-business/file-your-annual-report", "source_type": "agency_page", "snapshot_sha256": "a875f45ef7f641aa9f6ac88e6eb89191a26173385a8fe69b23ee47411cd20245", "quote": "Corporations, Partnerships, and Benefit Corporations\n are required to file an annual report starting the calendar year after they register their\n business with the State" }, { "source_url": "https://www.sos.ri.gov/divisions/business-services/business-basics/your-structure", "source_type": "agency_page", "snapshot_sha256": "ab270a14f418a27a50c10e6036cb0da851dcf4566919c3995e2c007509e641ba", "quote": "Complete an initial application for Articles of Organization, a filing fee of $150; one\n year after the initial filing you will need to submit an annual report yearly for $50\n per year\n\nComplete an initial application for Trade" } ], "note": "RI-05 lists $3.00 to file online inside the LLC Late Filing Penalty cell, beneath \"$25 applied June 1\"; it does not show a $3.00 surcharge on timely reports.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "frequency": "annual", "due": "Single-member disregarded LLC files RI-1065 by April 15; a partnership (the default for two or more members) files RI-1065 by March 15. Owed for the calendar year whether or not business is conducted; not pro-rated.", "condition": null, "components": [ { "label": "Minimum annual tax", "amount_usd": 400, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1, 3, 4, 5, 6 ] } ], "evidence": [ { "source_url": "https://www.sos.ri.gov/divisions/business-services/business-basics/costs-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "501ff736ee287306e17270e4a01e8fc2933736bc06a14baaa9c2007dbcc2cd72", "quote": "Legal Business Entities (Corporations, Limited Liability Companies, and Limited Partnerships) are\r\n required to pay a minimum annual tax of $400 to the Rhode Island Division of Taxation." }, { "source_url": "https://www.sos.ri.gov/divisions/business-services/business-basics/costs-and-fees", "source_type": "fee_schedule", "snapshot_sha256": "501ff736ee287306e17270e4a01e8fc2933736bc06a14baaa9c2007dbcc2cd72", "quote": "The tax is owed whether or not business is conducted or a profit is made. The minimum annual tax is\r\n NOT pro-rated and will be owed regardless of how long the business operated in the calendar year." }, { "source_url": "https://tax.ri.gov/tax-sections/corporate-tax/pass-through-entities", "source_type": "agency_page", "snapshot_sha256": "71917e52fafe6562f6eb823f72e85c010856c55c9e88d34bebfa812453ac6160", "quote": "By statute, a pass-through entity is defined as a corporation that for the applicable tax year is treated as an S Corporation under IRC § 1362(a) [26 U.S.C. § 1362(a)], and a general partnership, limited partnership, limited liability partnership, trust, or limited liability company that for the applicable tax year is not taxed as a corporation for federal tax purposes under the state's check-the-box regulation." }, { "source_url": "https://tax.ri.gov/tax-sections/corporate-tax/pass-through-entities", "source_type": "agency_page", "snapshot_sha256": "71917e52fafe6562f6eb823f72e85c010856c55c9e88d34bebfa812453ac6160", "quote": "All of these entities except for general partnerships are also subject to a tax or fee equal to a minimum tax imposed upon a corporation currently equal to $400." }, { "source_url": "https://docs.sos.ri.gov/documents/BusinessServices/LLCArticlesOfOrganizationFilingGuide.pdf", "source_type": "agency_form", "snapshot_sha256": "522e9b2e3e995d569b5af5f164d3e2e8ab38c691c242a40eff4f3426a2df92ff", "quote": "Unlike income taxes, this fee is not related to the amount of money the LLC\n has made during the tax year, or whether the LLC has actually conducted\n any business.\n o How much does it cost? The minimum corporate fee is $400." }, { "source_url": "https://docs.sos.ri.gov/documents/BusinessServices/LLCArticlesOfOrganizationFilingGuide.pdf", "source_type": "agency_form", "snapshot_sha256": "522e9b2e3e995d569b5af5f164d3e2e8ab38c691c242a40eff4f3426a2df92ff", "quote": "This is the IRS’s default classification for an\nLLC with only one member (owner), sometimes referred to as a “Single-Member LLC.” The\nbusiness owner will pay income tax on the business’ profits on their personal income tax return\nand will also file RI-1065 to pay the minimum corporate fee ($400)." }, { "source_url": "https://docs.sos.ri.gov/documents/BusinessServices/LLCArticlesOfOrganizationFilingGuide.pdf", "source_type": "agency_form", "snapshot_sha256": "522e9b2e3e995d569b5af5f164d3e2e8ab38c691c242a40eff4f3426a2df92ff", "quote": "Partnership: This is the IRS’s default classification for an LLC with at least two members\n(owners). The partnership files a RI-1065 to report all financial activities of the business and to\npay the minimum corporate fee ($400), and each partner pays for their share of the LLC's\nincome or loss on their personal income tax return." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Rhode Island Division of Taxation. The $400 minimum applies under both default classifications whether or not the LLC conducted business or made a profit, and is not prorated.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Rhode Island LLC filing guide and Department of State structure page describe formation by filing Articles of Organization and do not state whether newspaper publication is required." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Department of State processing", "amount_usd": null, "formula": "within two business days", "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://docs.sos.ri.gov/documents/BusinessServices/LLCArticlesOfOrganizationFilingGuide.pdf", "source_type": "agency_form", "snapshot_sha256": "522e9b2e3e995d569b5af5f164d3e2e8ab38c691c242a40eff4f3426a2df92ff", "quote": ").\nThe RI Department of State processes all filings within two business days, so there is no need" } ], "note": "The filing guide states that all filings are processed within two business days. No opened official page states an expedited fee.", "unverifiable_reason": null } } }, { "code": "SC", "name": "South Carolina", "slug": "south-carolina", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization filing fee", "amount_usd": 110, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.scstatehouse.gov/code/t33c044.php", "source_type": "statute", "snapshot_sha256": "e8f24b1b850f134552837d0f5c9d58f05cbaa63a25cdaba99c8e3248c4813d0c", "quote": "him for filing:\n\n (1) articles of organization of a limited liability company: one hundred ten dollars.\n\n (2) amendment" }, { "source_url": "https://www.scstatehouse.gov/code/t33c044.php", "source_type": "statute", "snapshot_sha256": "e8f24b1b850f134552837d0f5c9d58f05cbaa63a25cdaba99c8e3248c4813d0c", "quote": "dollars.\n\n (6) application for reservation of a limited liability company name: twenty-five dollars.\n\n (7) notice" }, { "source_url": "https://www.scstatehouse.gov/code/t33c044.php", "source_type": "statute", "snapshot_sha256": "e8f24b1b850f134552837d0f5c9d58f05cbaa63a25cdaba99c8e3248c4813d0c", "quote": "company, consisting of one or more members, by delivering articles of organization to the office of the Secretary of State for filing.\n\n (b) Unless a delayed effective" } ], "note": "Section 33-44-1204 states the articles fee in words, not digits. Section 33-44-202 says the LLC is organized by delivering articles of organization for filing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "organizations, companies, and associations are not subject to the annual report or the License Fee:\n\nA Limited Liability Company (LLC) not taxed as a corporation\n\nA corporation whose" }, { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "options/requirements\n\nDo I need to file an Initial Annual Report (CL-1)?\n\nYes. You must submit the CL-1 and a $25 License Fee to the Secretary of State (SCSOS) if you are a domestic corporation filing your initial Articles of Incorporation" } ], "note": null, "unverifiable_reason": "The saved South Carolina FAQ describes the CL-1 initial annual report for domestic corporations but does not state whether an LLC must file a separate initial report." }, "annual_report": { "status": "verified", "required": false, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "organizations, companies, and associations are not subject to the annual report or the License Fee:\n\nA Limited Liability Company (LLC) not taxed as a corporation\n\nA corporation whose" } ], "note": "This is for the default pass-through classification. An LLC taxed as a corporation can be subject to the corporate annual report and license fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects to be taxed as a corporation.", "components": [ { "label": "Corporate license fee minimum", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC elects to be taxed as a corporation; this is the minimum and may be higher based on capital stock and paid-in surplus.", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "The following organizations, companies, and associations are not subject to the annual report or the License Fee:\n\nA Limited Liability Company (LLC) not taxed as a corporation" }, { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "The License Fee rate is 0.1% of the corporation's capital stock and paid-in surplus plus $15. The minimum License Fee is $25." }, { "source_url": "https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs", "source_type": "agency_faq", "snapshot_sha256": "bb912adb1d94f651ae59eceb7abb070909ec336938dbffeb805eef297f3f172a", "quote": "Who is subject to the License Fee?\n\nGenerally, every domestic corporation, every foreign corporation qualified to do business in South Carolina, and any other corporation required by SC Code Section 12-6-4910 to file an Income Tax return must file an annual report and pay a License Fee to the SCDOR." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see South Carolina Department of Revenue. A corporate-classified LLC is subject to the annual license fee with a $25 minimum; default-classified LLCs are excluded.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "South Carolina Code section 33-44-202 says an LLC is organized by delivering articles of organization to the Secretary of State. The chapter's newspaper notice is for dissolved-company claims, not formation, and no opened official page states that formation publication is not required." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "South Carolina Code section 33-44-1204 states the articles fee, and the Department of Revenue FAQ addresses the license fee, but the statute chapter, the Secretary of State online-filings page, and the consumer-information page do not state a standard processing time or an expedited option." } } }, { "code": "SD", "name": "South Dakota", "slug": "south-dakota", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Domestic articles of organization", "amount_usd": null, "formula": "$150 online or $165 paper", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0, 1 ] }, { "label": "Reservation of LLC name", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://sdsos.gov/general-information/filing-fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "8a5167ce924abd26464209aad33e4e0b7cc0127b0b3f2e5eb6836b315889e043", "quote": "(LLLP)\n\n$125\n\nLimited Liability Company (LLC) - Domestic & Foreign\n\nDomestic Articles of Organization\n\n Filed Electronically online\n\n$150\n\n Filed via Paper (includes paper filing fee)\n\n$165\n\nForeign Certificate of Authority\n\n Filed Electronically online\n\n$750\n\n Filed via Paper (includes paper filing fee)\n\n$765\n\nAnnual Report\n\n Filed Electronically online\n\n$55\n\n Filed via Paper (includes paper filing fee)\n\n$70\n\nAmended or Restated Domestic Articles" }, { "source_url": "https://sdsos.gov/docs/business/llc-domestic-articlesoforganization.pdf", "source_type": "agency_form", "snapshot_sha256": "a24baa39a4db58e9db39e9d415545491be5612475d690e03e68fc3056098350b", "quote": "corpinfo@state.sd.us\n FILING FEE: $165 (includes $15 paper filing fee)\n Make Check" }, { "source_url": "https://sdsos.gov/general-information/filing-fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "8a5167ce924abd26464209aad33e4e0b7cc0127b0b3f2e5eb6836b315889e043", "quote": "Address\n\n$10\n\nReservation of Name\n\n$25\n\nApplication for Registered Name (foreign," } ], "note": "Online and paper are alternative ways to file the same articles, not two fees that stack. Series LLC formation is a different fee and is outside a standard LLC.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": "none", "due": null, "components": [], "evidence": [ { "source_url": "https://sdsos.gov/business-services/corporations/contact.aspx", "source_type": "agency_faq", "snapshot_sha256": "07456533d6d93754b812424cc87e7358e95e89417812f39c71e9181c6825359c", "quote": "was initially filed. For instance, if your entity was filed June 11, 2026, the first annual report is due June 1, 2027 and every June 1st thereafter" } ], "note": "The cited contact FAQ states the recurring annual-report schedule, but does not establish whether a separate initial report is required.", "unverifiable_reason": "No saved official source establishes whether South Dakota requires a separate initial report; the saved FAQ covers annual-report timing only." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "every year on the 1st day of the anniversary month of the initial filing", "components": [ { "label": "Annual report, online or paper", "amount_usd": null, "formula": "$55 online or $70 paper", "cadence": "annual", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] }, { "label": "Late fee for a delinquent annual report", "amount_usd": 55, "formula": null, "cadence": "annual", "required": false, "condition": "delinquent annual report; listed under miscellaneous business fees", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://sdsos.gov/general-information/filing-fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "8a5167ce924abd26464209aad33e4e0b7cc0127b0b3f2e5eb6836b315889e043", "quote": "(LLLP)\n\n$125\n\nLimited Liability Company (LLC) - Domestic & Foreign\n\nDomestic Articles of Organization\n\n Filed Electronically online\n\n$150\n\n Filed via Paper (includes paper filing fee)\n\n$165\n\nForeign Certificate of Authority\n\n Filed Electronically online\n\n$750\n\n Filed via Paper (includes paper filing fee)\n\n$765\n\nAnnual Report\n\n Filed Electronically online\n\n$55\n\n Filed via Paper (includes paper filing fee)\n\n$70\n\nAmended or Restated Domestic Articles" }, { "source_url": "https://sdsos.gov/docs/business/domesticllcannualreport20250701.pdf", "source_type": "agency_form", "snapshot_sha256": "04e6a63a7a5e5afa1e0f1472d2553113cc258ea0176069e06f1bed19e5f4dbdb", "quote": "corpinfo@state.sd.us\n FILING FEE: $70\n Additional Fee for Delinquent Reports: $55\n Enter" }, { "source_url": "https://sdsos.gov/general-information/filing-fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "8a5167ce924abd26464209aad33e4e0b7cc0127b0b3f2e5eb6836b315889e043", "quote": "upon request.)\n\n$50\n\nLate Fee for Delinquent Annual Reports\n\n$55\n\nPaper Filing" }, { "source_url": "https://sdsos.gov/business-services/corporations/contact.aspx", "source_type": "agency_faq", "snapshot_sha256": "07456533d6d93754b812424cc87e7358e95e89417812f39c71e9181c6825359c", "quote": "Report?\n\nYes, annual reports are due EVERY YEAR on the 1st day of the anniversary month of when the business was initially filed with the Secretary of State's office. The exception to this is Limited Partnerships and Business Trusts as they are not required to file Annual Reports.\n\n Annual" }, { "source_url": "https://sdsos.gov/business-services/corporations/contact.aspx", "source_type": "agency_faq", "snapshot_sha256": "07456533d6d93754b812424cc87e7358e95e89417812f39c71e9181c6825359c", "quote": "thereafter.\n\nYou may file your annual report starting 2 months prior to your Annual Report due date. So, if your annual" } ], "note": "The contact FAQ says filing can begin 2 months before the due date. Limited partnerships and business trusts are the stated exceptions that do not file annual reports; an LLC is not in that exception.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "none", "due": null, "condition": null, "components": [], "evidence": [ { "source_url": "https://dor.sd.gov/businesses/taxes/", "source_type": "agency_page", "snapshot_sha256": "a47499a161a8de1e662727d0e6af0e1527ecb902beaf00d9d06a6ead50c5023d", "quote": "South Dakota does not impose a corporate income tax." }, { "source_url": "https://dor.sd.gov/businesses/taxes/bank-franchise-tax/", "source_type": "agency_page", "snapshot_sha256": "cdd22fabc417038968e135bd94e9564f638b675d86a7c8abb15e171e84db84ba", "quote": "Every financial institution regularly engaged in business in South Dakota at any time during the year must file a bank franchise tax return. A financial institution is defined as any banking institution, production credit association, or savings and loan association organized under the laws of the United States and located or doing business in this state." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see South Dakota Department of Revenue. The bank franchise tax is limited to financial institutions, and South Dakota has no corporate income tax.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The South Dakota fee schedule, Articles of Organization form, and Secretary of State annual-report FAQ do not state whether a domestic LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Expedited service", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "completion sooner than the normal course of business upon request; the fee schedule does not state that normal duration", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sdsos.gov/general-information/filing-fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "8a5167ce924abd26464209aad33e4e0b7cc0127b0b3f2e5eb6836b315889e043", "quote": "Expedited Service\n\n (Expedited service is defined as: completion sooner than the normal course of business upon request.)\n\n$50\n\nCopies (per" } ], "note": "No ordinary processing time for LLC formation is stated on the fee schedule, the articles form, or the contact FAQ.", "unverifiable_reason": null } } }, { "code": "TN", "name": "Tennessee", "slug": "tennessee", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": null, "formula": "$50.00 per member, minimum $300.00, maximum $3,000.00", "cadence": "once", "required": true, "condition": "per member in existence on the date of filing", "evidence": [ 0, 1 ] }, { "label": "Application for name reservation", "amount_usd": 20, "formula": null, "cadence": "once", "required": false, "condition": null, "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4270%20LLC_0.pdf?VersionId=SHQcvmBKLxqwiWe3Ficu3Iv3gOHscm6X", "source_type": "agency_form", "snapshot_sha256": "d8cb3e112dbe3ee2f09ab3d4b27e2f844512874129bd14f7c2ee077da8b2c747", "quote": "741-2286\n\n\n Filing Fee: $50.00 per member (minimum fee = $300/maximum fee = $3,000)\nThe Articles of Organization" }, { "source_url": "https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4270%20LLC_0.pdf?VersionId=SHQcvmBKLxqwiWe3Ficu3Iv3gOHscm6X", "source_type": "agency_form", "snapshot_sha256": "d8cb3e112dbe3ee2f09ab3d4b27e2f844512874129bd14f7c2ee077da8b2c747", "quote": "Organization is $50.00 per member in existence on the date of the filing, with a\n minimum fee of $300.00 and a maximum fee of $3,000.00. If its Articles of Organization prohibit the LLC from doing\n business in Tennessee, the filing fee is $300.00, regardless of the number of members in existence" }, { "source_url": "https://sos.tn.gov/businesses/services/business-forms-fees", "source_type": "fee_schedule", "snapshot_sha256": "9b2e54cf6f0b1bb35d9aba946604d8b1b751ee32b5229d46332c2da78e21bd08", "quote": "-4535\n\n $20\n\nDomestic Limited Liability Companies (LLC)\n\nApplication for Name Reservation\n\n (PDF,\n 260.8KB)\n\n SS-9425\n\n $20\n\nNotice of Cancellation or Transfer of Reserved Name\n\n (PDF,\n 262.6KB)\n\n SS-4406\n\n $20\n\nNotice of Cancellation" } ], "note": "The articles instructions also say the fee is $300.00 regardless of member count if the articles prohibit the LLC from doing business in Tennessee. A card, debit, or e-check payment has a convenience fee whose amount is not stated on the form.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Articles of Organization SS-4270 require an annual report tied to the fiscal year-end and do not state whether a separate initial report is due at formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "on or before the first day of the fourth month following the close of the LLC's fiscal year", "components": [ { "label": "Annual report fee", "amount_usd": null, "formula": "$300 minimum, plus $50 per member for every member over 6, maximum $3,000", "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://sos.tn.gov/businesses/faqs", "source_type": "agency_faq", "snapshot_sha256": "36b08a63a5b336629e805e216c524d5b6ce83900b6d346aad307e3a93fe39477", "quote": "agent/registered office. The annual report fee for LLCs is $300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.\n\nAn officer is not listed. If the business is" }, { "source_url": "https://sos-prod.tnsosgovfiles.com/s3fs-public/document/SS-4270%20LLC_0.pdf?VersionId=SHQcvmBKLxqwiWe3Ficu3Iv3gOHscm6X", "source_type": "agency_form", "snapshot_sha256": "d8cb3e112dbe3ee2f09ab3d4b27e2f844512874129bd14f7c2ee077da8b2c747", "quote": "that\n T.C.A. § 48-249-1017 requires LLCs to file an annual report with the Secretary of State on or before the first day of the\n fourth month following the end of the close of the LLC’s fiscal year.\n5. Period of" } ], "note": "The FAQ states the annual-report fee. The articles form states the due-date rule and says a fiscal year-end left blank is listed as December.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "frequency": "annual", "due": "15th day of the fourth month following the close of the books; April 15 for a January 1 through December 31 calendar year.", "condition": null, "components": [ { "label": "Minimum annual franchise tax", "amount_usd": 100, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html", "source_type": "agency_page", "snapshot_sha256": "e4aacf98c04ef65185632f5ad3ae383972b6e39f2ca89321d68780a7b945ae2b", "quote": "If you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, then you must register for and pay franchise and excise taxes." }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html", "source_type": "agency_page", "snapshot_sha256": "e4aacf98c04ef65185632f5ad3ae383972b6e39f2ca89321d68780a7b945ae2b", "quote": "The minimum franchise tax is $100 and is payable if you are incorporated, domesticated, qualified, or otherwise registered through the Secretary of State to do business in Tennessee, regardless of whether the company is active or inactive." }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html", "source_type": "agency_page", "snapshot_sha256": "e4aacf98c04ef65185632f5ad3ae383972b6e39f2ca89321d68780a7b945ae2b", "quote": "The excise tax is based on the taxpayer’s net earnings or income for the tax year." }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/due-dates-and-tax-rates.html", "source_type": "agency_page", "snapshot_sha256": "8fe40d100c7f0a21322aa34dce6fd213916a197f1b55bfec66d020e1a98ecfd2", "quote": "15th day of the fourth month following the close of your books and records. For businesses with a January 1 - December 31 calendar year, this tax is due on April 15 of the following year." }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions/exempt-entities.html", "source_type": "agency_page", "snapshot_sha256": "b874a0b89ba8b949941845eee82f4ed4499ad1116e4c8fd81d66c47ed06c3183", "quote": "Entities marked with an asterisk must file an application for exemption on form FAE 183, Application for Exemption/Annual Exemption Renewal in order to receive the exemption. Thereafter, they must annually certify that they continue to be eligible for the exemption. Both the initial application and the annual renewal are filed on form FAE183." }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions/exempt-entities.html", "source_type": "agency_page", "snapshot_sha256": "b874a0b89ba8b949941845eee82f4ed4499ad1116e4c8fd81d66c47ed06c3183", "quote": "LLCs or LPs where the members are fully obligated for the debts of the entity (OME) *" }, { "source_url": "https://www.tn.gov/revenue/taxes/franchise---excise-tax/exemptions/exemption-fonce.html", "source_type": "agency_page", "snapshot_sha256": "516c1f8c2438f756540a6f293ecf9d1522ded790407110b8f0ea3c32e4405193", "quote": "To qualify for the FONCE franchise and excise tax exemption, the entity must meet two criteria:\n\nAt least 95% of the voting rights, capital interest, or profits of the entity must be owned by relatives or by trusts for their benefit, or by the estate of a deceased individual who, while living, was a relative; and\n\nSubstantially all (66.67%) of the activity of the entity is either the production of passive investment income or the combination of the production of passive investment income and farming." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Tennessee Department of Revenue. A registered LLC owes at least $100 whether active or inactive; qualifying entities may claim listed exemptions.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Tennessee Articles of Organization SS-4270 and the Secretary of State forms-and-fees page do not state whether a domestic LLC must publish notice of formation." }, "processing": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Secretary of State forms-and-fees page, Articles of Organization SS-4270, and the business FAQ do not state a standard processing time or an expedited fee." } } }, { "code": "TX", "name": "Texas", "slug": "texas", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Formation filing fee", "amount_usd": 300, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Credit-card convenience fee", "amount_usd": null, "formula": "$0.25 plus 2.25% of total fees", "cadence": "once", "required": false, "condition": "credit card payments on the certificate instructions page", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://www.sos.state.tx.us/corp/instructions/205.shtml", "source_type": "agency_page", "snapshot_sha256": "957956782a181bd48790ed9812236db7d60237ddffd981a4b8271ab0a73c884b", "quote": "The filing fee for a certificate of formation for an LLC is $300." }, { "source_url": "https://www.sos.state.tx.us/corp/instructions/205.shtml", "source_type": "agency_page", "snapshot_sha256": "957956782a181bd48790ed9812236db7d60237ddffd981a4b8271ab0a73c884b", "quote": "Payments may be made by ACH or credit card (credit card payments include a convenience fee of $0.25 plus 2.25% of total fees)." } ], "note": "The LLC certificate instructions state a $300 filing fee and a credit-card convenience fee of $0.25 plus 2.25% of total fees.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The SOS formation FAQ says LLCs file a Comptroller Public Information Report rather than an SOS annual report, but no saved SOS or Comptroller page states whether a separate initial report is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Due on the annual franchise tax report due date, which is May 15, or the next business day if May 15 is a weekend or holiday.", "components": [], "evidence": [ { "source_url": "https://comptroller.texas.gov/taxes/franchise/pir-oir-filing-req.php", "source_type": "agency_page", "snapshot_sha256": "f54ddbcecbdefc20dcb5094ae1df759616e6c3c58657a54f2ecf69578b54ca71", "quote": "Each taxable entity formed as a corporation, limited liability company (LLC), limited partnership, professional association and financial institution that is organized in Texas or has nexus in Texas must file Form 05-102, Texas Franchise Tax Public Information Report (PIR) annually to satisfy their filing requirements. The PIR is due on the annual franchise tax report due date. The report must be completed and signed by an officer, director or other authorized person." }, { "source_url": "https://comptroller.texas.gov/taxes/franchise/", "source_type": "agency_page", "snapshot_sha256": "e613cddaca6da1a99c3686414f2eee15776d6c315c93c5a3ee3c2b93cc505915", "quote": "The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day." } ], "note": "The Comptroller requires the annual Public Information Report; the saved PIR page does not state a filing fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": "The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.", "condition": "Only if the LLC is a taxable Texas entity with annualized revenue above the no-tax-due threshold and no applicable exemption.", "components": [], "evidence": [ { "source_url": "https://comptroller.texas.gov/taxes/franchise/", "source_type": "agency_page", "snapshot_sha256": "e613cddaca6da1a99c3686414f2eee15776d6c315c93c5a3ee3c2b93cc505915", "quote": "No Tax Due Threshold\n\n$2,650,000" }, { "source_url": "https://comptroller.texas.gov/taxes/franchise/", "source_type": "agency_page", "snapshot_sha256": "e613cddaca6da1a99c3686414f2eee15776d6c315c93c5a3ee3c2b93cc505915", "quote": "The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day." }, { "source_url": "https://comptroller.texas.gov/taxes/publications/98-806.php", "source_type": "agency_page", "snapshot_sha256": "f4b527b2b5eeb1640b16662819a543d9a8ded4a6fa88f7b61a72b5e6b6237a13", "quote": "limited liability companies (LLCs), including single member LLCs (SMLLCs) and series LLCs;" }, { "source_url": "https://comptroller.texas.gov/taxes/publications/98-806.php", "source_type": "agency_page", "snapshot_sha256": "f4b527b2b5eeb1640b16662819a543d9a8ded4a6fa88f7b61a72b5e6b6237a13", "quote": "taxable entities with total revenue at or below the no tax due threshold are no longer required to file a Franchise Tax Report but must continue to file an information report each year." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Texas Comptroller of Public Accounts. Taxable entities below the no-tax-due threshold must still file annual information reports.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The SOS formation FAQ's 'no' answer is about a repealed newspaper rule for incorporating an existing business, and the LLC certificate instructions do not state whether an LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "The filing-options page encourages SOSPortal for swift processing and says online filers receive evidence of processing in real time; it does not state a standard turnaround in business days.", "components": [ { "label": "Same-day Texas Express expedite", "amount_usd": 750, "formula": null, "cadence": "once", "required": false, "condition": "filings received by 12:00 p.m. processed by close of business the same day", "evidence": [ 2, 5 ] }, { "label": "Next-business-day Texas Express expedite", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "filings received by 12:00 p.m. processed by close of business the next business day", "evidence": [ 3, 6 ] }, { "label": "Standard expedited service", "amount_usd": 50, "formula": null, "cadence": "once", "required": false, "condition": "processed ahead of regular submissions, typically within two to three business days", "evidence": [ 4, 7 ] } ], "evidence": [ { "source_url": "https://www.sos.texas.gov/corp/options.shtml", "source_type": "agency_page", "snapshot_sha256": "50144a7f2aa571bf9d79fb30b6a453411cb31b975363ca5ebd218762989ac7ca", "quote": "The office strongly encourages electronic filing through SOSPortal to ensure swift processing times." }, { "source_url": "https://www.sos.texas.gov/corp/options.shtml", "source_type": "agency_page", "snapshot_sha256": "50144a7f2aa571bf9d79fb30b6a453411cb31b975363ca5ebd218762989ac7ca", "quote": "receive evidence of processing in real-time;" }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Expedite Fee: $750 per document, plus the applicable filing fee." }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Expedite fee: $500 per document, plus the applicable filing fee." }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Expedite fee: $50 per document, plus the applicable filing fee." }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Filings received by 12:00 p.m. will be processed by the close of business the same day. Expedite Fee: $750 per document, plus the applicable filing fee." }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Filings received by 12:00 p.m. will be processed by the close of business the next business day. Expedite fee: $500 per document, plus the applicable filing fee." }, { "source_url": "https://www.sos.state.tx.us/about/newsreleases/2026/071426.shtml", "source_type": "agency_page", "snapshot_sha256": "a457a72a69e589b008be58d0ed63c699e03f4c6412cb1522cac777af18cee194", "quote": "Filings are processed ahead of regular submissions, typically within two to three business days. Expedite fee: $50 per document, plus the applicable filing fee." } ], "note": "Same-day, next-business-day, and two-to-three-business-day expedite fees are on the Texas Express announcement; a standard turnaround in days is not stated.", "unverifiable_reason": null } } }, { "code": "UT", "name": "Utah", "slug": "utah", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of organization filing fee", "amount_usd": 59, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Name reservation", "amount_usd": 22, "formula": null, "cadence": "once", "required": false, "condition": "optional; not required before filing", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "Limited liability company (LLC) - certificate of organization​ ​$59​ ​" }, { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "Name reservation ​$22​ ​" } ], "note": "The fee schedule lists the domestic LLC certificate of organization at $59.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Division fee schedule and renewal FAQ describe an annual renewal and do not state whether a separate initial report is required after formation." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "The renewal period is 60 days before the anniversary date, the date the entity registered.", "components": [ { "label": "Renewal / annual report", "amount_usd": 18, "formula": "$18 including a $5 single sign-on portal surcharge", "cadence": "annual", "required": true, "condition": null, "evidence": [ 0, 1 ] }, { "label": "Late renewal fee", "amount_usd": 10, "formula": null, "cadence": "annual", "required": false, "condition": "charged if the renewal is late", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "*Domestic/foreign limited liability company (LLC)​ ​$18​ ​*" }, { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "Renewal/annual report fees marked with a “*” include a $5 surcharge​ ​for the State of Utah’s single sign-on portal.​ ​*" }, { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "Late renewal fee​ ​$10​ ​4.​ ​Reinstatement Filings​ ​Bring your expired domestic corporation or LLC back to active status​ ​" }, { "source_url": "https://commerce.utah.gov/corporations/faqs/how-to-renew-a-business/", "source_type": "agency_faq", "snapshot_sha256": "9a56b4a0c230a49dab548b5dc38490adf9f22a84ef7a0e3bb86207c3549b838c", "quote": "If the business is the renewal period which is 60 days before the anniversary date (the date the business entity registered with our office)" } ], "note": "The $18 domestic LLC renewal fee is the total on the fee schedule and is marked as including a $5 portal surcharge.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is classified as a C corporation and files Form TC-20.", "components": [ { "label": "Minimum C corporation privilege tax", "amount_usd": 100, "formula": null, "cadence": "annual", "required": false, "condition": "Only if the LLC is classified as a C corporation and files Form TC-20.", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://tax.utah.gov/business/corporate-income-tax/c-corp-tax/", "source_type": "agency_page", "snapshot_sha256": "2192f0c0fdfadee67f6460b98e65ae972e8e44246c99dea9190da2c74e2f786c", "quote": "Every C corporation incorporated in Utah (domestic), qualified in Utah (foreign), or doing business in Utah, whether qualified or not, must file a corporate franchise tax return. C corporation returns are filed on form TC-20. Every corporation that files form TC-20 must pay a minimum tax (privilege tax) of $100, regardless of whether or not the corporation exercises its right to do business." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Utah State Tax Commission. The $100 minimum is stated for corporations filing Form TC-20.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The saved LLC act PDF discusses an optional newspaper notice after dissolution and does not state whether notice of formation must be published." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Most filings are processed immediately; allow 5 to 7 business days for filings that need manual review.", "components": [ { "label": "Expedited processing", "amount_usd": 75, "formula": null, "cadence": "once", "required": false, "condition": "$75 per filing on the fiscal year 2026 fee schedule", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://commerce.utah.gov/corporations/", "source_type": "agency_page", "snapshot_sha256": "90d0469cdfc85e0bd395ed7823a2c5c64f054dbb3cf13f0860ef83d863ac7ee7", "quote": "While most filings are processed immediately, please allow 5 to 7 business days for those requiring manual review," }, { "source_url": "https://commerce.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "source_type": "fee_schedule", "snapshot_sha256": "89fb3cd62bc6657e76cbcb409e1d53425de23cc76d2f02472aa6f72bc8aade2d", "quote": "Expedited processing fee​ ​$75 per filing​ ​" } ], "note": "The corporations homepage states immediate processing for most filings and a 5-to-7-business-day allowance for manual review.", "unverifiable_reason": null } } }, { "code": "VA", "name": "Virginia", "slug": "virginia", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of Organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": "domestic Virginia LLC, online or Form LLC1011", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.scc.virginia.gov/businesses/new-business-resources/business-types/", "source_type": "agency_page", "snapshot_sha256": "625f63b08c97a2c8c402acd4726f319d8d8318302e9bbb1780c2cb6618ac8cef", "quote": "Virginia LLC File Online or complete Articles of Organization (Form LLC1011-DOC) $100" } ], "note": "The SCC business-types page lists a $100 filing fee for a Virginia LLC articles of organization.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The Clerk's annual-report FAQ describes corporation annual reports, and the LLC registration-fee statute does not state whether a separate initial report is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Statute: on or before the last day of the twelfth month next succeeding the month of organization, and by that date each year thereafter. SCC FAQ: last day of the organization month.", "components": [ { "label": "Annual registration fee", "amount_usd": 50, "formula": null, "cadence": "annual", "required": true, "condition": "domestic LLC; SCC calls this a registration fee, not an information report", "evidence": [ 0, 1 ] }, { "label": "Late penalty", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "SCC FAQ: penalty for business types other than stock and nonstock corporations if unpaid by the due date", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1062/", "source_type": "statute", "snapshot_sha256": "c762824516475b0c581cdd8e04a9a545448277107a85755ea10f3a2dc3dd281d", "quote": "Every domestic limited liability company, every protected series, every foreign limited liability company registered to transact business in the Commonwealth, and every foreign protected series registered to transact business in the Commonwealth shall pay into the state treasury on or before the last day of the twelfth month next succeeding the month in which it was organized, established, or registered to transact business in the Commonwealth, and by such date in each year thereafter, an annual registration fee of $50," }, { "source_url": "https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/", "source_type": "agency_faq", "snapshot_sha256": "e58a0ccbac4eae6a93b3da5d2e1114392ca8f67e982a19e85ceb627889345996", "quote": "Limited Liability Companies Your due date is the last day of the month your business was organized or registered. $50.00" }, { "source_url": "https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/", "source_type": "agency_faq", "snapshot_sha256": "e58a0ccbac4eae6a93b3da5d2e1114392ca8f67e982a19e85ceb627889345996", "quote": "will receive a penalty. The penalty for a stock corporation is either 10% of the annual fee or $10, depending on which one is higher. The penalty for a nonstock corporation is always $10. All other business types are $25." }, { "source_url": "https://www.scc.virginia.gov/businesses/business-faqs/clerks-annual-reports/", "source_type": "agency_faq", "snapshot_sha256": "67f51e73dacf00cd12ef86d66e3291ba1cdf0823d25546d1607769f56b48762a", "quote": "Annual Reports are filings made by domestic and foreign corporations listing the current directors, officers, and principal office address of the business." } ], "note": "Virginia LLCs pay a $50 annual registration fee; the Clerk's annual-report FAQ describes that report as a corporation filing.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects to pay Virginia pass-through entity income tax at the entity level.", "components": [], "evidence": [ { "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-400/", "source_type": "statute", "snapshot_sha256": "348e82a9d2dd58600a647945b53a0a0dc6a9dbe0dec78546b787ff1a8a560e22", "quote": "every corporation organized under the laws of the Commonwealth and every foreign corporation having income from Virginia sources." }, { "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-390.2/", "source_type": "statute", "snapshot_sha256": "15643460278aab0e436a72955fbfa38cf28edc68b456badd97acbb9dfbbee306", "quote": "Except as provided for in this article, owners of pass-through entities shall be liable for tax under this chapter only in their separate or individual capacities on income passed through to the owners of pass-through entities." }, { "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-390.3/", "source_type": "statute", "snapshot_sha256": "48102f51e594178a6ceb1c16f690c53b190b8792a81c58e5b99bb8a1a1aa5b6f", "quote": "a pass-through entity may make an annual election" }, { "source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter28/", "source_type": "statute", "snapshot_sha256": "112840e88487eb359f0548e1ace54629a99d95cdbac24328b4bc43cdc161ec34", "quote": "§ 58.1-2800 Repealed § 58.1-2801 Repealed § 58.1-2808 Repealed § 58.1-2812 Repealed § 58.1-2813" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Virginia Department of Taxation. The pass-through entity income tax is imposed at the entity level only by election.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "No saved SCC page or LLC Code section states whether a domestic LLC must publish notice of formation in a newspaper." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Online filing is approved quicker, in some cases the same day; the new-business page does not state a standard turnaround in business days.", "components": [ { "label": "Online next-business-day expedite", "amount_usd": null, "formula": "$50 or $100", "cadence": "once", "required": false, "condition": "submit by 2:00 p.m. EST for a filing response by 4:00 p.m. EST the following business day", "evidence": [ 1 ] }, { "label": "Online same-business-day expedite", "amount_usd": 200, "formula": null, "cadence": "once", "required": false, "condition": "submit by 10:00 a.m. EST for a filing response by 4:00 p.m. EST the same business day", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.scc.virginia.gov/businesses/new-business-resources/", "source_type": "agency_page", "snapshot_sha256": "cbd2c63ea3ef5fc9ff9972afcab8a04c236254d3840658dce3e12a34f8fbb825", "quote": "You’ll get approved quicker when you file online, in some cases the same day." }, { "source_url": "https://www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-services/", "source_type": "agency_page", "snapshot_sha256": "cfce977f8a3d1f09396a8239167f766cdddfc900688e6f37f072db9ffd5988d8", "quote": "Pay the fee ($50 or $100) Submit by 2:00PM EST to receive a filing response by 4:00PM EST the following business day Same Day:" }, { "source_url": "https://www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-services/", "source_type": "agency_page", "snapshot_sha256": "cfce977f8a3d1f09396a8239167f766cdddfc900688e6f37f072db9ffd5988d8", "quote": "Pay the fee ($200) Submit by 10:00AM EST to receive a filing response by 4:00PM EST the same business day Things to Know" } ], "note": "Expedite is online only; the Clerk's page says paper submissions may not be expedited and expedite fees are nonrefundable.", "unverifiable_reason": null } } }, { "code": "VT", "name": "Vermont", "slug": "vermont", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization", "amount_usd": 155, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Application for reserved name", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "optional name reservation under 11 V.S.A. § 4012", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://legislature.vermont.gov/statutes/fullchapter/11/025", "source_type": "statute", "snapshot_sha256": "0cdb3d35e3b0f88fd93359124f676b44834d0673b4af13c577f3ba0d68ce2235", "quote": "(1) Articles of organization $155.00" }, { "source_url": "https://legislature.vermont.gov/statutes/fullchapter/11/025", "source_type": "statute", "snapshot_sha256": "0cdb3d35e3b0f88fd93359124f676b44834d0673b4af13c577f3ba0d68ce2235", "quote": "(5) Application for reserved name $25.00" }, { "source_url": "https://sos.vermont.gov/business-services/business-filings/domestic-formation/llc", "source_type": "agency_page", "snapshot_sha256": "c1257ff265f1197efa74e5a6940e526646acea597fe2b14fe48648e3cb5bda9e", "quote": "Online filing normally takes less than 1 business day. Please allow 7-10 business days for the processing of any filings received by mail. Online filing is the preferred method. There is no extra fee for online filing." } ], "note": "11 V.S.A. § 4012 sets the articles fee at $155, and the SOS LLC page says there is no extra fee for online filing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The SOS annual-report page and 11 V.S.A. chapter 25 describe the annual report due after the fiscal year and do not state whether a separate initial report is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Within three months after the end of the LLC's fiscal year.", "components": [ { "label": "Annual report of a domestic limited liability company", "amount_usd": 45, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://legislature.vermont.gov/statutes/fullchapter/11/025", "source_type": "statute", "snapshot_sha256": "0cdb3d35e3b0f88fd93359124f676b44834d0673b4af13c577f3ba0d68ce2235", "quote": "(15) Annual report of a domestic limited liability company $45.00" }, { "source_url": "https://legislature.vermont.gov/statutes/fullchapter/11/025", "source_type": "statute", "snapshot_sha256": "0cdb3d35e3b0f88fd93359124f676b44834d0673b4af13c577f3ba0d68ce2235", "quote": "The annual report shall be delivered to the Secretary of State within three months after the expiration of the company’s fiscal year." }, { "source_url": "https://sos.vermont.gov/business-services/business-filings/annualbiennial-reports/", "source_type": "agency_page", "snapshot_sha256": "b1b8cfd201062c8d7b4249458734e00c47f565fc19f8c469ef7224483f9d6b5a", "quote": "you must renew your business registration each fiscal year by filing an annual report within the first two and a half months (Profit Corps.) or three months (LLC/PLC/L3C) following the fiscal year end on record." } ], "note": "The statute fee is $45; the SOS page also says an LLC annual report is due within three months after fiscal year end.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": "Due on the date established for filing under the Internal Revenue Code.", "condition": "Only when a partnership-classified LLC has Vermont activity.", "components": [ { "label": "Minimum Vermont business entity tax", "amount_usd": 250, "formula": null, "cadence": "annual", "required": false, "condition": "Only when a partnership-classified LLC has Vermont activity.", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://tax.vermont.gov/business/business-entity-income-tax", "source_type": "agency_page", "snapshot_sha256": "fa9e3ea50e999d1bc6477dcea6a48321344a78c02df368b259351d3f9b3fe0c4", "quote": "Most business entities will file form BI-471, Business Income Tax Return. Generally, a minimum tax of $250 is due." }, { "source_url": "https://tax.vermont.gov/business/business-entity-income-tax", "source_type": "agency_page", "snapshot_sha256": "fa9e3ea50e999d1bc6477dcea6a48321344a78c02df368b259351d3f9b3fe0c4", "quote": "Subchapter S Corporations, Partnerships and Limited Liability Companies engaged in activities in Vermont must file a Business Entity Income Tax return with the Commissioner of Taxes. This includes entities receiving income as a shareholder, partner, or member." }, { "source_url": "https://tax.vermont.gov/business/business-entity-income-tax", "source_type": "agency_page", "snapshot_sha256": "fa9e3ea50e999d1bc6477dcea6a48321344a78c02df368b259351d3f9b3fe0c4", "quote": "The business entity income tax applies to S-Corporations, Partnerships, and Limited Liability Companies that elect to be taxed as partnerships or S-Corporations." }, { "source_url": "https://tax.vermont.gov/business/business-entity-income-tax", "source_type": "agency_page", "snapshot_sha256": "fa9e3ea50e999d1bc6477dcea6a48321344a78c02df368b259351d3f9b3fe0c4", "quote": "Due on the date established for filing under the Internal Revenue Code." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Vermont Department of Taxes. The source covers Vermont-active partnership-classified LLCs but does not resolve the default single-member disregarded case.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "11 V.S.A. § 4023 lists articles-of-organization contents and does not mention newspaper publication, and no saved SOS page states whether formation notice must be published." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Online filing normally takes less than 1 business day; mail filings take 7 to 10 business days. The LLC page does not state an expedited option.", "components": [], "evidence": [ { "source_url": "https://sos.vermont.gov/business-services/business-filings/domestic-formation/llc", "source_type": "agency_page", "snapshot_sha256": "c1257ff265f1197efa74e5a6940e526646acea597fe2b14fe48648e3cb5bda9e", "quote": "Online filing normally takes less than 1 business day. Please allow 7-10 business days for the processing of any filings received by mail. Online filing is the preferred method. There is no extra fee for online filing." } ], "note": "The SOS LLC page says online filing is preferred and that there is no extra fee for online filing.", "unverifiable_reason": null } } }, { "code": "WA", "name": "Washington", "slug": "washington", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Certificate of Formation", "amount_usd": 180, "formula": null, "cadence": "once", "required": true, "condition": "fee-schedule original filing; online instructions also mention an unstated online processing fee", "evidence": [ 0, 1 ] }, { "label": "Reservation of name", "amount_usd": 30, "formula": null, "cadence": "once", "required": false, "condition": "optional", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-schedules-priority-services", "source_type": "fee_schedule", "snapshot_sha256": "f78226fee139445426a9fb90b2b9ff1126a78dbe867abc449c53622c731a5297", "quote": "Limited Liability Companies All LLC fees are outlined in RCW 25.15. Priority Fees Expedited service: $100 per business entity, generally processed within three working days. To expedite by mail, include an additional $100 per business entity and label the outside of the envelope \"EXPEDITE\". Same-day service: This service charges a \"same-day\" fee of $150 per business entity. For front counter cutoff times, visit our Contact Us page. Service Type Fee Amount Original Filings $180" }, { "source_url": "https://www.sos.wa.gov/ko/node/30080", "source_type": "agency_page", "snapshot_sha256": "20f6049dad1b94479688626d573d36a96ce1778dcb5df9059ec67812dec33cd4", "quote": "Filing Fee: $180 in addition to an online processing fee." }, { "source_url": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-schedules-priority-services", "source_type": "fee_schedule", "snapshot_sha256": "f78226fee139445426a9fb90b2b9ff1126a78dbe867abc449c53622c731a5297", "quote": "Initial or Amended Annual Report $10 Annual Report $70 Annual Report with delinquency fee $95 Change of Registered Agent / Office No Fee Reservation of Name $30 Merger $20 per merging entity Resignation of Registered Agent No Fee (see RCW 23.95.455) Any other statement or report $10" } ], "note": "The fee schedule lists LLC original filings at $180; the online instructions say that fee is in addition to an online processing fee whose amount they do not state.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The SOS LLC page says an Initial Report is used within 120 days and can be filed with formation for free or later for an additional fee, but it does not say the filing is mandatory." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Due by the last day of the month in which the business was first formed; may be filed within 180 days before that date.", "components": [ { "label": "Annual report", "amount_usd": 70, "formula": null, "cadence": "annual", "required": true, "condition": "profit entities including LLC; the online instructions say this fee includes an online processing fee", "evidence": [ 0, 1 ] }, { "label": "Delinquency addition", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "additional fee if status is listed as Delinquent; nonprofit miscellaneous, mutual, and corporation sole do not have this fee", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://www.sos.wa.gov/es/node/30116", "source_type": "agency_page", "snapshot_sha256": "29bd89f0339d844a3f5923254b64c93217430d1015a66d2f208d8772a64ea4ac", "quote": "An Annual Report is due by the expiration date, which is the last day of the month in which the business was first formed. An Annual Report may be filed within 180 days before the expiration date. Filing Fee: The filing fee includes an online processing fee. The fees are as follows: $70 – Profit Business Entity Types, including LLC" }, { "source_url": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-schedules-priority-services", "source_type": "fee_schedule", "snapshot_sha256": "f78226fee139445426a9fb90b2b9ff1126a78dbe867abc449c53622c731a5297", "quote": "Initial or Amended Annual Report $10 Annual Report $70 Annual Report with delinquency fee $95 Change of Registered Agent / Office No Fee Reservation of Name $30 Merger $20 per merging entity Resignation of Registered Agent No Fee (see RCW 23.95.455) Any other statement or report $10" }, { "source_url": "https://www.sos.wa.gov/es/node/13051", "source_type": "agency_page", "snapshot_sha256": "8b66eb5c3526046d60b28d2f51b6125e82384e446d84580a38087d950ff034e1", "quote": "must be filed yearly to maintain a business' active status. An Annual Report is due by the business entity’s expiration date, which is the last day of the month in which the business was first formed/registered with our office; and can be filed up to 180 days before the expiration date." }, { "source_url": "https://www.sos.wa.gov/es/node/30116", "source_type": "agency_page", "snapshot_sha256": "29bd89f0339d844a3f5923254b64c93217430d1015a66d2f208d8772a64ea4ac", "quote": "Delinquency Fee: If the business entity’s status is listed as Delinquent an additional $25 delinquency fee will be assessed. *" } ], "note": "The annual-report instructions say the $70 profit-entity fee, including LLCs, includes an online processing fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "other", "due": "Monthly returns are due the 25th of every month. Quarterly returns are due the end of the month following the tax quarter. Annual returns are due April 15. If the due date falls on a weekend or legal holiday, the due date is extended to the next business day.", "condition": "Only if the LLC conducts Washington business generating gross receipts or income subject to B&O tax.", "components": [], "evidence": [ { "source_url": "https://dor.wa.gov/taxes-rates/business-occupation-tax", "source_type": "agency_page", "snapshot_sha256": "f7bfa9ead67b51c0bfcc2f1b8529d650e8d221a6774c79754a5d36379fa3c5c5", "quote": "Most businesses in Washington are subject to a gross receipts tax known as business and occupation (B&O) tax." }, { "source_url": "https://dor.wa.gov/taxes-rates/business-occupation-tax", "source_type": "agency_page", "snapshot_sha256": "f7bfa9ead67b51c0bfcc2f1b8529d650e8d221a6774c79754a5d36379fa3c5c5", "quote": "The B&O tax is a gross receipts tax in Washington state. It is calculated on the total value of products sold or the total income the business earns. Because it is based on gross income, businesses cannot deduct expenses such as labor, materials, taxes, or other costs of doing business." }, { "source_url": "https://dor.wa.gov/file-pay-taxes/filing-frequencies-due-dates", "source_type": "agency_page", "snapshot_sha256": "b11a78ff8153e46588b5a7da45f847018a10640b1a8d99204f157ac7764b4e42", "quote": "Monthly returns are due the 25th of every month. (e.g. The June tax return is due July 25.) Quarterly returns are due the end of the month following the tax quarter. (e.g. The Quarter 1 (Jan, Feb, Mar) tax return is due April 30.) Annual returns are due April 15. (e.g. The Annual 2019 tax return is due April 15, 2020) If the due date falls on a weekend or legal holiday, the due date is extended to the next business day." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Washington Department of Revenue. B&O is measured on gross receipts rather than net profit.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "Saved SOS LLC pages and the B&O statute do not state whether a domestic LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "The fee schedule states expedited service generally within three working days and a same-day in-person option; it does not state a standard formation turnaround in days.", "components": [ { "label": "Expedited service", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "per business entity, generally within three working days", "evidence": [ 0, 1 ] }, { "label": "Same-day service", "amount_usd": 150, "formula": null, "cadence": "once", "required": false, "condition": "per business entity, in person", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-schedules-priority-services", "source_type": "fee_schedule", "snapshot_sha256": "f78226fee139445426a9fb90b2b9ff1126a78dbe867abc449c53622c731a5297", "quote": "Limited Liability Companies All LLC fees are outlined in RCW 25.15. Priority Fees Expedited service: $100 per business entity, generally processed within three working days. To expedite by mail, include an additional $100 per business entity and label the outside of the envelope \"EXPEDITE\". Same-day service: This service charges a \"same-day\" fee of $150 per business entity. For front counter cutoff times, visit our Contact Us page. Service Type Fee Amount Original Filings $180" }, { "source_url": "https://www.sos.wa.gov/ko/node/30080", "source_type": "agency_page", "snapshot_sha256": "20f6049dad1b94479688626d573d36a96ce1778dcb5df9059ec67812dec33cd4", "quote": "You may add expedited priority for an additional $100 at checkout, which is generally processed within three working days." } ], "note": "Both the LLC fee schedule and the online certificate instructions state a $100 expedite; the schedule also states a $150 same-day fee.", "unverifiable_reason": null } } }, { "code": "WI", "name": "Wisconsin", "slug": "wisconsin", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization", "amount_usd": null, "formula": "$130 online or $170 paper", "cadence": "once", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "081f45e1dedf45701378d29027ecf3d55997b6bec9ce3c06b68db95157e950e0", "quote": "Business Corporation Cooperative (Stock or Membership) ​Limited Liability Company ​Limited Liability Partnership ​Limited Partnership ​Nonstock Corporation Incorporati​​on/Organization ​$100.00 ​$25.00+ ​$170.00 ​$100.00 ​$70.00 ​$35.00 ​Incorporation/Organization via Online Filing ​$10​​0.00 ​ ​$130.00 ​ ​ ​$35.00 ​" } ], "note": "On the domestic fee table the LLC is the third entity column: organization is $170 on paper and $130 online, so there is no single formation total.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The DFI annual-report FAQ requires an annual report for ch. 183 LLCs in each year after the registration year and does not state whether a separate initial report is required." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "Each year following the calendar year of registration, during the calendar-year quarter in which the anniversary date falls; the quarter-end dates on the FAQ are March 31, June 30, September 30, or December 31.", "components": [ { "label": "Annual report fee (online or paper)", "amount_usd": null, "formula": "$25 online or $40 paper", "cadence": "annual", "required": true, "condition": "one of the listed methods", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "081f45e1dedf45701378d29027ecf3d55997b6bec9ce3c06b68db95157e950e0", "quote": "Annual Report ​$40.00 ​$15.00 ​$40.00 ​$25.00 ​$25.00 ​$40.00 ​Annual Report via Online Filing ​$25.00 ​ $25.00​ ​ ​ ​$25.00" }, { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FAQ.aspx", "source_type": "agency_faq", "snapshot_sha256": "9ebbcad048d53037e17e1ef83ebe02bfe4cf8c340e7166a0188704162037d2a4", "quote": "A domestic entity shall deliver its Annual Report to the Department in each year following the calendar year in which the entity registered, during the calendar year quarter in which the anniversary date of the registration occurs." }, { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FAQ.aspx", "source_type": "agency_faq", "snapshot_sha256": "9ebbcad048d53037e17e1ef83ebe02bfe4cf8c340e7166a0188704162037d2a4", "quote": "Annual reports are required for the following entity types: Ch. 100.23 – Agricultural Associations Ch. 226 – Common Law Trusts Ch. 178 – Limited Liability Partnerships Ch. 179 – Limited Partnerships (effective 1/1/23) Ch. 180 – Business Corporations Ch. 181 – Nonstock Corporations Ch. 183 – Limited Liability Companies Ch. 185 – Cooperative Associations" } ], "note": "The fee-table LLC column is $40 on paper and $25 online; the FAQ requires the report for limited liability companies.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC is classified as a corporation or elects tax-option S corporation treatment.", "components": [ { "label": "Minimum economic development surcharge", "amount_usd": 25, "formula": null, "cadence": "annual", "required": false, "condition": "For the economic development surcharge, gross receipts of at least $4 million are required.", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb119.pdf", "source_type": "agency_page", "snapshot_sha256": "4d3a34aa833cd14de96eb26d1ba0defa772f9904f8cfcaeda3c06996a396d00d", "quote": "An LLC that is treated as a partnership under the Internal Revenue Code (IRC) is treated as a partnership for Wisconsin purposes. [sec. 71.195, Wis. Stats.] An LLC that is treated as a corporation under the IRC is treated as a corporation for Wisconsin purposes. [sec. 71.22(1k), Wis. Stats.]" }, { "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb119.pdf", "source_type": "agency_page", "snapshot_sha256": "4d3a34aa833cd14de96eb26d1ba0defa772f9904f8cfcaeda3c06996a396d00d", "quote": "the economic development surcharge no longer applies to partnerships or an LLC classified as a partnership." }, { "source_url": "https://www.revenue.wi.gov/DOR%20Publications/pb119.pdf", "source_type": "agency_page", "snapshot_sha256": "4d3a34aa833cd14de96eb26d1ba0defa772f9904f8cfcaeda3c06996a396d00d", "quote": "The economic development surcharge applies to certain LLCs that have at least $4 million of gross receipts for the taxable year. [subch. VII (ch. 77), Wis. Stats.]" }, { "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-temp.aspx", "source_type": "agency_faq", "snapshot_sha256": "190d2d52d95a94b2e95baffca171fb9364b08082d945219ebf134f5eb442d84f", "quote": "The minimum economic development surcharge is $25" } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Wisconsin Department of Revenue. The economic development surcharge does not apply to default partnership or disregarded classifications.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The saved articles form and DFI fee and FAQ pages do not state whether a domestic LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Most online filings are accepted upon receipt, with notice immediately. The online page does not state a mail turnaround.", "components": [ { "label": "Next-day expedite", "amount_usd": 100, "formula": null, "cadence": "once", "required": false, "condition": "by close of business the first business day after receipt", "evidence": [ 1 ] }, { "label": "Four-hour in-person expedite", "amount_usd": 250, "formula": null, "cadence": "once", "required": false, "condition": "in-person counter at 4822 Madison Yards Way, Madison", "evidence": [ 2 ] }, { "label": "One-hour in-person expedite", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "in-person counter at 4822 Madison Yards Way, Madison", "evidence": [ 3 ] } ], "evidence": [ { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/FileOnline.aspx", "source_type": "agency_page", "snapshot_sha256": "da62e89de97f0ad61acbcfefbddb717a7080eba97f7861c009d3748414537194", "quote": "In most cases, your filing will be accepted upon receipt and you will receive notice immediately." }, { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "081f45e1dedf45701378d29027ecf3d55997b6bec9ce3c06b68db95157e950e0", "quote": "Expedited processing - next day - by close of business the first business day following the date of receipt ​ $100.00​ $100.00​ $100.00​ $100.00​ ​$100.00 $100.00​" }, { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "081f45e1dedf45701378d29027ecf3d55997b6bec9ce3c06b68db95157e950e0", "quote": "In-person customer service counter expedited processing within four hours of receipt (4822 Madison Yards Way, North Tower, 4th floor, Madison, WI 53705)​ ​$250.00 ​$250.00 $250.00​ $250.00​ $250.00​ $250.00​" }, { "source_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "source_type": "fee_schedule", "snapshot_sha256": "081f45e1dedf45701378d29027ecf3d55997b6bec9ce3c06b68db95157e950e0", "quote": "In-person customer service counter expedited processing within one hour of receipt (4822 Madison Yards Way, North Tower, 4th floor, Madison, WI 53705)​ ​$500.00 ​​$500.000 ​$500.00 ​$500.00 ​$500.00 ​$500.00 ​ ​​" } ], "note": "Expedite amounts are the same in every domestic entity column of the fee table, including the LLC column.", "unverifiable_reason": null } } }, { "code": "WV", "name": "West Virginia", "slug": "west-virginia", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "LLC registration / articles fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": null, "evidence": [ 0 ] }, { "label": "Online processing fee", "amount_usd": 1, "formula": null, "cadence": "once", "required": false, "condition": "additional fee on online filings", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://sos.wv.gov/register-new-wv-business", "source_type": "agency_page", "snapshot_sha256": "ad37550403b6dbfec6d8ceec3b4089f5518c3d629762524450b866333ed6dedc", "quote": "Limited Liability Company (LLC/PLLC) $100.00" }, { "source_url": "https://sos.wv.gov/register-new-wv-business", "source_type": "agency_page", "snapshot_sha256": "ad37550403b6dbfec6d8ceec3b4089f5518c3d629762524450b866333ed6dedc", "quote": "An additional $1.00 online processing fee will apply to all online filings. Business Type Fee Corporation (for profit) $100.00 Corporation (non-profit) $25.00 Limited Liability Company (LLC/PLLC) $100.00 Limited Partnership (LP) $100.00 Limited Liability Partnership (LLP) $250.00 Cooperative Association (for profit) $100.00 Cooperative Association (non-profit) $25.00 Voluntary Association $50.00" } ], "note": "The SOS startup page lists the LLC/PLLC fee at $100 and adds $1 for every online filing.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "W. Va. Code § 31B-2-211 makes the first filing an annual report in the year after organization and does not state a separate initial report." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "SOS: file and pay between January 1 and June 30. Statute: first report between January 1 and July 1 of the year after organization; after July 1, 2026 the annual fee is $25.", "components": [ { "label": "Annual report fee", "amount_usd": 25, "formula": null, "cadence": "annual", "required": true, "condition": "if received by June 30 on the SOS page; statute states $25 after July 1, 2026", "evidence": [ 0, 1 ] }, { "label": "Late addition", "amount_usd": 50, "formula": null, "cadence": "annual", "required": false, "condition": "SOS LLC page: after June 30 the total is $75, which includes a $50 late fee", "evidence": [ 2 ] }, { "label": "Biennial report fee if elected", "amount_usd": 50, "formula": null, "cadence": "biennial", "required": false, "condition": "After five consecutive timely annual reports and while in good standing; electing the $50 biennial report replaces the $25 annual report fee.", "evidence": [ 3, 4 ] }, { "label": "Online processing fee", "amount_usd": 1, "formula": null, "cadence": "annual", "required": false, "condition": "additional fee on online filings", "evidence": [ 2 ] } ], "evidence": [ { "source_url": "https://code.wvlegislature.gov/59-1-2A/", "source_type": "statute", "snapshot_sha256": "70b356521906e2798de2962501d0ef60fe37f158422af58b9c628d59940c9fb5", "quote": "After July 1, 2026, each corporation, limited partnership, domestic limited liability company, and foreign limited liability company engaged in or authorized to do business in this state shall pay an annual report fee of $25 for the services of the Secretary of State as attorney-in-fact for the corporation, limited partnership, domestic limited liability company, or foreign limited liability company" }, { "source_url": "https://sos.wv.gov/business/updates-and-changes/annual-reports", "source_type": "agency_page", "snapshot_sha256": "a1a58b9eeb035d979f8fe8cb02f87cad359d8ed24eb84620850f68e208b5bf6a", "quote": "file an annual report, and pay the annual report $25.00 filing fee between January 1 and June 30 of each year following the calendar year in which the business was registered with the Office of the Secretary of State." }, { "source_url": "https://sos.wv.gov/limited-liability-companies", "source_type": "agency_page", "snapshot_sha256": "fe34ea0465628ab8c2ddfc11557180dc7ad0cadee80bb7a45677e594f8016733", "quote": "An additional $1.00 online processing fee will apply to all online filings. If received by June 30: $25.00 If received after June 30: $75.00 (includes $50.00 late fee)" }, { "source_url": "https://code.wvlegislature.gov/59-1-2A/", "source_type": "statute", "snapshot_sha256": "70b356521906e2798de2962501d0ef60fe37f158422af58b9c628d59940c9fb5", "quote": "shall pay a biennial report fee of $50 for the services of the Secretary of State as attorney-in-fact for the corporation, limited partnership, domestic limited liability company, or foreign limited liability company" }, { "source_url": "https://code.wvlegislature.gov/31B-2-211/", "source_type": "statute", "snapshot_sha256": "f09a3c42ab67f12b4127fd985158afa644dd7ad6365f372374f2b7d8f000ea73", "quote": "may elect to file a biennial report in lieu of an annual report if the company has timely filed all required annual reports under this section for five consecutive calendar years and is in good standing with the Secretary of State at the time of election." }, { "source_url": "https://code.wvlegislature.gov/31B-2-211/", "source_type": "statute", "snapshot_sha256": "f09a3c42ab67f12b4127fd985158afa644dd7ad6365f372374f2b7d8f000ea73", "quote": "The first annual report must be delivered to the Secretary of State between January 1 and July 1 of the year following the calendar year in which a limited liability company was organized or a foreign company was authorized to transact business. Subsequent annual reports must be delivered to the Secretary of State between January 1 and July 1 of the ensuing calendar years." } ], "note": "The statute's first-report window ends July 1, while the SOS fee pages use a June 30 deadline for the $25 amount.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": false, "frequency": "annual", "due": null, "condition": "Only if the LLC elects the pass-through entity tax, is treated as a corporation, or operates a public utility.", "components": [], "evidence": [ { "source_url": "https://code.wvlegislature.gov/11-12-3/", "source_type": "statute", "snapshot_sha256": "491e443d5c95919c00c04c7552d3c5996d3c06439666ff5b492e92e611623e81", "quote": "No person shall, without a business registration certificate, engage in or prosecute, in the State of West Virginia, any business activity without first obtaining a business registration certificate from the Tax Commissioner of the State of West Virginia." }, { "source_url": "https://code.wvlegislature.gov/11-12-3/", "source_type": "statute", "snapshot_sha256": "491e443d5c95919c00c04c7552d3c5996d3c06439666ff5b492e92e611623e81", "quote": "after June 30, 2010, the business registration tax shall be $30.00 for each business registration certificate" }, { "source_url": "https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx", "source_type": "agency_page", "snapshot_sha256": "e4ce495cb5e710a4d71ba49dabc36a582f7240452df17406a96528c0aa15be92", "quote": "The certificate is a permanent certificate until the legal name of the business changes, the location of the business changes, or the ownership of the business changes, or until the certificate is suspended or revoked by the Tax Commissioner." }, { "source_url": "https://tax.wv.gov/Business/PassThroughEntity/Pages/PassThroughEntity.aspx", "source_type": "agency_page", "snapshot_sha256": "528fb31c9f96f2c6c566fa823b114983257527441779277f4b961c95c9f1060b", "quote": "A limited liability company which is treated like a partnership for federal income tax purposes will also be treated as such for West Virginia income tax purposes. If it is not treated like a partnership, it will be taxed as a Corporation." }, { "source_url": "https://tax.wv.gov/Business/ExciseTax/BusinessOccupationTax/Pages/BusinessOccupationTax.aspx", "source_type": "agency_page", "snapshot_sha256": "2fd41bf5e3dc656e59001e2b9e74a6cbabc16252417b6230fa484d1238e6d29f", "quote": "A Business and Occupation Tax is imposed on any persons(s) engaging or continuing with the state in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers." }, { "source_url": "https://tax.wv.gov/Business/ElectivePassThroughEntityTax/Pages/ElectivePassThroughEntityTax.aspx", "source_type": "agency_page", "snapshot_sha256": "c613d81fa8d3f2e290f8ba345d7e04f67c3096fedd4ef82af0a716ed670bbafc", "quote": "Any entity that elects to pay the Pass Through Entity Tax will no longer be obligated to file the PTE-100 for that tax year." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see West Virginia Tax Division. The $30 registration tax is one-time; guidance says non-partnership LLCs are taxed as corporations without resolving the default single-member case.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "W. Va. Code § 31B-2-203 lists articles-of-organization contents and does not mention publication, and no saved page states whether formation notice must be published." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Standard service is 5 to 10 days.", "components": [ { "label": "24-hour expedite", "amount_usd": 25, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the regular filing fee", "evidence": [ 1 ] }, { "label": "2-hour expedite", "amount_usd": 250, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the regular filing fee", "evidence": [ 1 ] }, { "label": "1-hour expedite", "amount_usd": 500, "formula": null, "cadence": "once", "required": false, "condition": "in addition to the regular filing fee", "evidence": [ 1 ] } ], "evidence": [ { "source_url": "https://sos.wv.gov/licensing/general-information/business-and-licensing-division-contact-information", "source_type": "agency_page", "snapshot_sha256": "18917c9bf2797d259612e8a64da5768a1e9b9d80a46cc5bca81a7736c1b16972", "quote": "Standard Service (5–10 days)" }, { "source_url": "https://sos.wv.gov/business/general-information/expedite-service", "source_type": "agency_page", "snapshot_sha256": "8e3e0fc085ab47a6c2743ddd87b5886a921020125840980c9b7df81f7313fd5b", "quote": "24-Hour $25.00 2-Hour $250.00 1-Hour $500.00 * Fee is in addition to the regular filing fee for the specific filing request." } ], "note": "The contact page states standard service of 5 to 10 days; expedite fees are on the Business Division expedite page.", "unverifiable_reason": null } } }, { "code": "WY", "name": "Wyoming", "slug": "wyoming", "fields": { "formation_filing": { "status": "verified", "required": true, "frequency": "once", "due": null, "components": [ { "label": "Articles of organization filing fee", "amount_usd": 100, "formula": null, "cadence": "once", "required": true, "condition": "paper filing fee stated on the articles form and the how-to guide; online filings add a convenience fee whose amount the guide does not state", "evidence": [ 0, 1 ] } ], "evidence": [ { "source_url": "https://sos.wyo.gov/Forms/Business/LLC/LLC-ArticlesOrganization.pdf", "source_type": "agency_form", "snapshot_sha256": "05a887da3221a955e9011e95862ceb39861a17317f451c3fe25161b10643f944", "quote": "Filing fee of $100.00. Visa or MasterCard payment available for online filings only. To file online, visit: https://wyobiz.wyo.gov. Make check or money order payable to Wyoming Secretary of State for paper filings. " }, { "source_url": "https://sos.wyo.gov/Business/Docs/HowToCreateAWyomingCompany.pdf", "source_type": "agency_page", "snapshot_sha256": "0dba2a86493e92aee582b05b3a793b0eb78e3c47a97b9946813fcb42bf2b985a", "quote": "Most formations are $100.00; Nonprofits are $50.00; Statutory Foundations are $250.00. Paper Filings: Make check or money order payable to: Wyoming Secretary of State. Online Filings: Visa or MasterCard credit cards/debit cards are accepted. A convenience fee will be added to the filing fee. Processing Time: Paper filings: Documents are processed in the order in" } ], "note": "The articles form states a $100 filing fee; the how-to guide says online card payments add a convenience fee and does not state the amount.", "unverifiable_reason": null }, "initial_report": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "W.S. 17-29-209 requires an annual certification and license fee and does not state a separate initial report." }, "annual_report": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before the first day of the month of organization each year; the articles form says the first day of the anniversary month, and dissolution can follow if unpaid within 60 days.", "components": [ { "label": "Annual license fee", "amount_usd": null, "formula": "sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater", "cadence": "annual", "required": true, "condition": "based on capital, property and assets located and employed in Wyoming", "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://wyoleg.gov/statutes/compress/title17.pdf", "source_type": "statute", "snapshot_sha256": "c147e562e9b9fa0a1a768c219d821427cd61d25c003d3cc60e9446a6df6beee9", "quote": "shall pay to the secretary of state in addition to all other statutory taxes and fees a license fee based upon the sum of its capital, property and assets reported, of sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater." }, { "source_url": "https://sos.wyo.gov/Forms/Business/LLC/LLC-ArticlesOrganization.pdf", "source_type": "agency_form", "snapshot_sha256": "05a887da3221a955e9011e95862ceb39861a17317f451c3fe25161b10643f944", "quote": "Annual reports are due every year on the first day of the anniversary month of formation. If not paid within 60 days of the due date the entity will be subject to dissolution. " } ], "note": "This license fee is paid with the annual report; it is not a second charge on top of a separate report fee.", "unverifiable_reason": null }, "franchise_or_privilege_tax": { "status": "verified", "required": true, "frequency": "annual", "due": "On or before the first day of the month of organization of every year.", "condition": null, "components": [ { "label": "Annual LLC license fee minimum", "amount_usd": 60, "formula": null, "cadence": "annual", "required": true, "condition": null, "evidence": [ 0 ] } ], "evidence": [ { "source_url": "https://wyoleg.gov/statutes/compress/title17.pdf", "source_type": "statute", "snapshot_sha256": "c147e562e9b9fa0a1a768c219d821427cd61d25c003d3cc60e9446a6df6beee9", "quote": "On or before the first day of the month of organization\nof every year the limited liability company or foreign limited\nliability company shall pay to the secretary of state in\naddition to all other statutory taxes and fees a license fee\nbased upon the sum of its capital, property and assets reported,\nof sixty dollars ($60.00) or two-tenths of one mill on the\ndollar ($.0002), whichever is greater." }, { "source_url": "https://wyoleg.gov/statutes/compress/title17.pdf", "source_type": "statute", "snapshot_sha256": "c147e562e9b9fa0a1a768c219d821427cd61d25c003d3cc60e9446a6df6beee9", "quote": "Every limited liability company organized under the laws of this state and every foreign limited liability company which obtains a certificate of authority to transact and carry on business within this state shall file with the secretary of state on or before the first day of the month of organization of every year a certification, under the penalty of perjury, by its treasurer or other fiscal agent setting forth its capital, property and assets located and employed in the state of Wyoming." } ], "note": "Rates, caps, thresholds, apportionment and exemptions: see Wyoming Secretary of State. The $60 minimum license fee is paid with the annual report and is not an additional charge.", "unverifiable_reason": null }, "publication": { "status": "unverifiable", "required": null, "frequency": null, "due": null, "components": [], "evidence": [], "note": null, "unverifiable_reason": "The articles form, the how-to guide, and the saved annual-report statute do not state whether an LLC must publish notice of formation." }, "processing": { "status": "verified", "required": true, "frequency": "other", "due": "Paper filings: up to 15 business days after receipt. Online filings: the company is active as soon as the online filing process is completed.", "components": [], "evidence": [ { "source_url": "https://sos.wyo.gov/Forms/Business/LLC/LLC-ArticlesOrganization.pdf", "source_type": "agency_form", "snapshot_sha256": "05a887da3221a955e9011e95862ceb39861a17317f451c3fe25161b10643f944", "quote": "Processing time is up to 15 business days following the date of receipt in our office.  Wyoming statutes do not allow for expedited filing at this time. Your filing will be processed in the order it is received. " }, { "source_url": "https://sos.wyo.gov/Forms/Business/LLC/LLC-ArticlesOrganization.pdf", "source_type": "agency_form", "snapshot_sha256": "05a887da3221a955e9011e95862ceb39861a17317f451c3fe25161b10643f944", "quote": "Wyoming statutes do not allow for expedited filing at this time. Your filing will be processed in the order it is received. " }, { "source_url": "https://sos.wyo.gov/Business/Docs/HowToCreateAWyomingCompany.pdf", "source_type": "agency_page", "snapshot_sha256": "0dba2a86493e92aee582b05b3a793b0eb78e3c47a97b9946813fcb42bf2b985a", "quote": "Online Filings: Company is active as soon as the online filing process is completed. Expect When" } ], "note": "The articles form says Wyoming statutes do not allow expedited filing at this time.", "unverifiable_reason": null } } } ] }