Guides · Do I need an LLC?
Do I need an LLC? Answers by trade
For a small trade, an LLC is a choice, not a license to operate. What it changes is whose name is on the business’s debts and contracts. It doesn’t change the city license or permit your work needs, and by default it doesn’t change how a one-owner business is taxed. Each guide below shows what applies to one trade, cited to the law and the IRS.
Pick your trade
Dog trainers, walkers and pet sitters
An LLC is optional. What an LLC covers for dog trainers and pet sitters, what it doesn't, the IRS tax basics, city animal permits, and state fees.
Last checked 2026-11-08
Etsy and online sellers
An LLC is optional. What an LLC covers for Etsy and online sellers, what it doesn't, 1099-K tax basics, marketplace sales tax, city rules, state fees.
Last checked 2026-11-08
Freelancers and consultants
An LLC is optional. What an LLC covers for freelancers and consultants, what it doesn't, estimated taxes, city and state licenses, and state fees.
Last checked 2026-11-08
YouTubers and content creators
An LLC is optional. What an LLC covers for YouTubers and creators, what it doesn't, 1099 and IRS tax basics, city licenses, and state LLC fees.
Last checked 2026-11-08
House cleaners
What an LLC covers for house cleaners and what it doesn't: damage claims, hiring helpers, IRS tax basics, city licenses, sales tax and state fees.
Last checked 2026-11-08
Small-engine and reel repair shops
An LLC is optional. What an LLC covers for small-engine and reel repair shops, what it doesn't, home-garage rules, used oil, sales tax and state fees.
Last checked 2026-11-08
Mobile car detailers
An LLC is optional. What an LLC covers for mobile detailers and car washers, what it doesn't, the IRS tax basics, wash-water rules, licenses and state fees.
Last checked 2026-11-08
Lawn care and landscaping
An LLC is optional. What an LLC covers for lawn care and landscaping, what it doesn't, IRS tax basics, pesticide licenses, leaf-blower rules and state fees.
Last checked 2026-11-08
Tutors
An LLC is optional. What an LLC covers for tutors and test-prep coaches, what it doesn't, IRS tax basics, home-student limits, city licenses and state fees.
Last checked 2026-11-08
Photographers
An LLC is optional. What an LLC covers for wedding, portrait and event photographers, what it doesn't, IRS tax basics, shoot permits, sales tax and state fees.
Last checked 2026-11-08
Also useful
Working from home? Home business rules by city. Already formed? You formed an LLC. Now what? Ready to file? Form an LLC by state.
What an LLC costs, state by state
The state’s own charges: what it takes to file on the online path, the yearly report, and any tax every LLC owes. These are not Corpus’s prices, which are on the formation page. Each state’s page shows the fee schedule behind its numbers. Fees verified from 2026-09-30 on; each state page dates its own.
| State | To form | Yearly report | Also every year |
|---|---|---|---|
| Alabama | $228 | No fee — no annual report. | — |
| Alaska | $250 | $100 | — |
| Arizona | $50 | No fee — no annual report. | — |
| Arkansas | $45 | $150 (Same $150 payment as the franchise tax; not a second charge) | — |
| California | $70 | $20 | $800 annual LLC tax, owed by every LLC. |
| Colorado | $50 | $25 (Online; paper fee is listed as n/a) | — |
| Connecticut | $120 | $80 | — |
| Delaware | $110 | No fee — no annual report. | $400 annual LLC tax, owed by every LLC. |
| District of Columbia | $99 | $300 | — |
| Florida | $125 | $138.75 on or before May 1 or $538.75 after May 1 | — |
| Georgia | $110 | $60 ($50 filing fee plus $10 service charge) | — |
| Hawaii | $50 | $12.50 online or $15.00 by paper (one of the listed methods) | — |
| Idaho | $100 | No fee | — |
| Illinois | $150 | $75 | — |
| Indiana | $95 | $32.00 on INBiz or $50.00 by paper (one of the listed methods) | — |
| Iowa | $50 | $30 by online filing or $45 by paper (one of the listed methods) | — |
| Kansas | $85 | $90 online or $110 paper | — |
| Kentucky | $40 | $15 | $175 kentucky limited liability entity tax minimum, owed by every LLC. |
| Louisiana | $125 | $35 | — |
| Maine | $175 | $85 | — |
| Maryland | $100 | $300 | — |
| Massachusetts | $520 | $500 | — |
| Michigan | $50 | $25 (Payments through September 30, 2027; see the scheduled reduction in the field note) | — |
| Minnesota | $155 | no fee | — |
| Mississippi | $50 | No fee | — |
| Missouri | $50 | No fee — no annual report. | — |
| Montana | $35 | waived (filed between January 1 and April 15); $35 (filed after April 15) | — |
| Nebraska | $100 | $25 if submitted electronically or $30 if submitted in writing (one of the listed methods) | — |
| Nevada | $425 | $150; $200 (due when the annual list is submitted) | — |
| New Hampshire | $100 | $100 | — |
| New Jersey | $100 | $75 | — |
| New Mexico | $50 | See state page | — |
| New York | $200 | $9 (does not apply to statements submitted through the department of taxation and finance) | — |
| North Carolina | $125 | $200 | — |
| North Dakota | $135 | $50 | — |
| Ohio | $99 | No fee — no annual report. | — |
| Oklahoma | $100 | $25 | — |
| Oregon | $100 | $100 | — |
| Pennsylvania | $125 | $7 (for-profit LLC; $0 for an LLC with a not-for-profit purpose) | — |
| Rhode Island | $150 | $50 | $400 minimum annual tax, owed by every LLC. |
| South Carolina | $110 | No fee — no annual report. | — |
| South Dakota | $150 | $55 online or $70 paper (one of the listed methods) | — |
| Tennessee | From $300 | $300 minimum, plus $50 per member for every member over 6, maximum $3,000 | $100 minimum annual franchise tax, owed by every LLC. |
| Texas | $300 | See state page | — |
| Utah | $59 | $18 — $18 including a $5 single sign-on portal surcharge | — |
| Vermont | $155 | $45 | — |
| Virginia | $100 | $50 (domestic LLC; SCC calls this a registration fee, not an information report) | — |
| Washington | $180 | $70 (profit entities including LLC; the online instructions say this fee includes an online processing fee) | — |
| West Virginia | $101 | $25 (if received by June 30 on the SOS page; statute states $25 after July 1, 2026) | — |
| Wisconsin | $130 | $25 online or $40 paper (one of the listed methods) | — |
| Wyoming | $100 | sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater (based on capital, property and assets located and employed in Wyoming) | — |
General information, not legal or tax advice. Corpus is not a law firm.