Form an LLC · dataset
How this LLC fee dataset is made
Corpus U.S. LLC Government Fee Dataset — 50 States + DC records what state governments charge — and require — to form and keep a standard domestic LLC. This page says how each figure was checked and what the file does not claim.
What this dataset is
It covers 51 jurisdictions: 50 states and the District of Columbia, six fields each, from 237 official source pages. The CSV has 438 rows: one per jurisdiction, field and charge, so every amount carries its own condition, source and quote. The JSON keeps the same records. Every verified field was finalized on 2026-09-30.
What each field means
| Field | What it answers | Verified |
|---|---|---|
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. | 48 of 51 |
initial_report | An initial report, list or statement due soon after formation, its deadline and fee. | 4 of 51 |
annual_report | The recurring report (annual, biennial…): whether it is required, its due-date rule and its fee. | 48 of 51 |
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. | 44 of 51 |
publication | Whether the state requires publishing a notice of formation in a newspaper. | 3 of 51 |
processing | Standard processing time and the expedited options (fee and turnaround) the agency states. | 36 of 51 |
A charge is required when a standard LLC owes it (in some states that includes a name reservation, an initial list or a business license at formation), conditional when it is owed only in the circumstance it names (a late penalty, a fee for paying by card or for filing electronically), or elective when the LLC chooses it (expedited service — including an option the state offers only in some cases). The state pages label each non-required charge Conditional or Optional accordingly, and the online-filing total adds the charges a state ties to online filing. When the state offers the same filing at different prices by method (online or paper), the charge is one required amount written as both prices. Amounts are US dollars; an empty amount is not $0.
Where the figures come from
Only official sources: the state's own agency or legislature. Each figure was copied verbatim from a saved copy of that page; the CSV carries the page's URL and the quoted text beside the amount, and the JSON adds a fingerprint (sha256) of the saved copy.
A field is unverifiable when no official source we could save states it. That includes absence: a state is recorded as having no initial report, or no publication requirement, only when an official page says so — an annual-report schedule or a formation-date rule is not treated as proof. That is why few states show those two fields as verified.
How figures are checked
- Mechanical check. A program confirms that every quote appears in its saved source page and that every dollar figure appears in a cited quote. Any mismatch fails the dataset.
- Independent review. A review council of two AI models from different providers read every changed figure, every tax field and a random sample against the saved pages, and had to agree. The dataset went through six councils; the last passed with no blocking findings.
- Acceptance. A person at Corpus accepted the exact reviewed file before publication.
Taxes are summarized, not modeled
The franchise or privilege tax field says whether an entity-level tax applies to a standard LLC under its default tax classification, in one sentence when it applies only in some cases, plus its flat annual amount when there is one. Rates, caps, thresholds, apportionment and exemptions are left to the state tax agency the note names. This is not tax advice.
Government fees, not Corpus prices
Every amount is charged by a government. None is a price Corpus charges. Corpus is not a law firm and does not provide legal or tax advice; a figure is only as current as its source page on the date it was verified.
Downloads
- CSV — columns:
state_code, state_name, field, field_status, field_required, frequency, due, field_condition, charge, amount_usd, formula, cadence, charge_required, charge_condition, note, unverifiable_reason, source_urls, evidence_quotes, field_source_urls, field_evidence_quotes, verified_on - JSON — the same records, with field definitions and provenance.
How to cite
Corpus, U.S. LLC Government Fee Dataset, https://corpuslaw.us/form-an-llc/methodology, accessed 2026-09-30
License: https://creativecommons.org/licenses/by/4.0/. Methodology: https://corpuslaw.us/form-an-llc/methodology.
Corrections
If a figure is wrong, write via support with the jurisdiction, the field and the official source you are comparing it to.