Form an LLC · statistics
LLC rules by state, counted
Counts across 51 jurisdictions — 50 states and the District of Columbia — from Corpus's verified LLC fee dataset, finalized 2026-09-30. Each count says how many jurisdictions Corpus has verified and how many it has not yet. A jurisdiction no official source settled is never counted as a “no”.
Annual and biennial reports
Of the 48 jurisdictions with a verified record, 42 require a recurring report — 35 every year and 7 every two years — and 6 require none: Alabama, Arizona, Delaware, Missouri, Ohio, South Carolina.
Every two years: Alaska, California, District of Columbia, Indiana, Iowa, Nebraska, New York.
3 not yet verified: Kansas, Mississippi, New Mexico.
Franchise, privilege and minimum taxes
Of the 44 jurisdictions with a verified record, 7 charge every LLC a flat or minimum entity-level tax, 33 charge one only in some cases, and 4 charge none to a standard LLC: Connecticut, Kansas, Oklahoma, South Dakota.
| State | Charged to every LLC |
|---|---|
| Arkansas | $150 (Annual LLC franchise tax) |
| California | $800 (Annual LLC tax) |
| Delaware | $400 (Annual LLC tax) |
| Kentucky | $175 (Kentucky limited liability entity tax minimum) |
| Rhode Island | $400 (Minimum annual tax) |
| Tennessee | $100 (Minimum annual franchise tax) |
| Wyoming | $60 (Annual LLC license fee minimum) |
Rates, thresholds and exemptions are left to each state's tax agency, named on the state's page. This is not tax advice.
7 not yet verified: Alaska, Arizona, Colorado, District of Columbia, Indiana, Nebraska, North Dakota.
Publishing a notice after forming
Corpus verified a publication requirement in 3:
| State | What the state requires |
|---|---|
| Arizona | Within sixty days after the Commission files the articles, either newspaper publication or Commission database posting. |
| Nebraska | Three successive weeks in a legal newspaper of general circulation near the designated office — $30 in office or $25 online Affidavit or proof of publication filing fee. |
| New York | 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 — $50 Certificate of publication filing fee. |
For the other 48, no official source Corpus saved settles it either way, so they are not counted as “not required”.
48 not yet verified: Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.
Reports due right after forming
Corpus verified an initial report, list or statement in 4:
| State | When it is due |
|---|---|
| Alaska | Within six months after original organization, upon receipt of a form from the department. |
| California | Within 90 days of initial registration. |
| Louisiana | Filed with the articles of organization. |
| Nevada | When the articles of organization are filed, unless the Secretary of State allows an alternative due date. |
For the rest, no official source Corpus saved settles it either way.
47 not yet verified: Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.
State filing fees
Across the 48 jurisdictions with a verified filing fee, the fee to file the formation document runs from $35 (Montana) to $500 (Massachusetts). Half charge $100 or less.
The filing fee alone: some states add other charges at formation, listed on each state's page. Tennessee charges per member and is counted at the minimum.
3 not yet verified: Alaska, Mississippi, New Mexico.
Expedited filing
Of the 36 jurisdictions with a verified processing record, 28 list at least one paid expedited option and 8 list none with a price. The highest listed price is $1,200: One-hour expedited processing, Georgia.
With a paid option: Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Idaho, Illinois, Iowa, Louisiana, Maine, Maryland, Michigan, Montana, Nevada, New Jersey, North Carolina, Ohio, Oklahoma, Pennsylvania, South Dakota, Texas, Utah, Virginia, Washington, West Virginia, Wisconsin.
15 not yet verified: Alabama, Alaska, Arkansas, Florida, Indiana, Minnesota, Mississippi, Missouri, Nebraska, New Hampshire, New Mexico, New York, North Dakota, South Carolina, Tennessee.
About these numbers
Every count is computed from the dataset when this page is built. How each figure was checked: methodology. Download the data (CSV · JSON).
How to cite: Corpus, U.S. LLC Government Fee Dataset, https://corpuslaw.us/form-an-llc/methodology, accessed 2026-09-30. License: CC BY 4.0.