How to create an LLC: the steps at a glance
LLC registration works the same way in every state: you file one formation document with the state, then take care of federal and state tax setup. Fees, form names and yearly filings differ, and each of our state pages lists the exact figures.
- Choose a state. Usually your home state if you live and do business in the US; often Wyoming, New Mexico or Delaware if you live abroad.
- Choose a name that is available in that state and ends with "LLC" or another permitted ending.
- Appoint a registered agent with a physical address in the state.
- File the Articles of Organization (or Certificate of Formation) and pay the state fee.
- Sign an operating agreement that sets out ownership and management.
- Get an EIN from the IRS. It is free.
- Check BOI: US-formed LLCs no longer report to FinCEN.
- Register for state taxes such as sales tax or payroll, if they apply.
- Diary the annual report and other yearly filings.
The sections below explain each step. If you are new to the idea of an LLC, start with what an LLC is.
Step 1: Choose the state to form your LLC
If you live and run your business in one US state, forming there is usually simplest and cheapest. If you form elsewhere, your home state will usually still expect the LLC to register there as a foreign LLC, which means two sets of fees. The SBA explains that a business active in more than one state might need to form in one state and file for foreign qualification in others.
Founders who live outside the US and have no US office have a free choice. Most pick Wyoming, New Mexico or Delaware for low fees and simple upkeep. Our best state for an LLC page explains the choice, and the LLC state fee comparison tool shows every state's fees side by side.
Step 2: Choose an available LLC name
Your LLC's name must be different from names already on the state's records, and it must include a word or abbreviation that shows it is an LLC. Wyoming, for example, requires "Limited Liability Company", "LLC", "L.L.C.", "Limited Company", "LC" or similar, and Delaware requires "Limited Liability Company", "L.L.C." or "LLC".
Search the state's business database before you file. Most states let you reserve a name if you are not ready to file; Texas, for example, charges $40 for a 120-day name reservation. A state name approval does not clear trademark rights, so also search the trademark register and check that the web domain you want is free.
Step 3: Appoint a registered agent
Every state requires an LLC to have a registered agent: a person or company with a physical street address in the state who accepts legal papers and official mail for the LLC. Texas, for example, says the agent must be an organization or an individual Texas resident with a Texas street address, and California's Form LLC-1 accepts an individual with a California street address or a registered corporate agent.
You can often be your own agent if you live in the state and are available at that address during business hours. Founders abroad, or anyone who wants to keep a home address off the public record, use a commercial agent. See our registered agent service.
Step 4: File the Articles of Organization (LLC registration)
This is the filing that creates the LLC. Most states call it Articles of Organization; Delaware and Texas call it a Certificate of Formation. You file it with the Secretary of State or the state's corporations division, usually online, and pay the filing fee. What the form asks for, and what becomes public, is covered in our Articles of Organization guide.
| State | Document | Official filing fee |
|---|---|---|
| California | Articles of Organization (Form LLC-1) | $70 |
| Texas | Certificate of Formation (Form 205) | $300 |
| Florida | Articles of Organization | $125 ($100 filing plus $25 registered agent designation) |
| Wyoming | Articles of Organization | $100, plus a 2.4% card fee online |
| New York | Articles of Organization | $200, plus a publication requirement |
| New Mexico | Articles of Organization | $50 |
| Delaware | Certificate of Formation | $110 |
Processing speed depends on the state. Wyoming says a company filed online is active as soon as the online filing process is completed. Other states review filings first, and some sell expedited service. Our LLC formation service page lists published timelines.
New York adds a step after filing: under its publication rule, the LLC must publish a notice in two newspapers for six consecutive weeks and file a Certificate of Publication, with a $50 fee, within 120 days, or its authority to do business is suspended. The New York LLC page has the detail.
Step 5: Sign an operating agreement
An operating agreement is the private contract between the members that sets out who owns what, who manages the LLC, how profits are shared and what happens if a member leaves. Most states do not ask you to file it, but some require one: New York's LLC Law says the members shall adopt a written operating agreement, within 90 days after the articles are filed. Banks often ask for it too. Our LLC operating agreement guide covers what to include.
Step 6: Get an EIN from the IRS
An EIN (employer identification number) is the LLC's federal tax ID. You need one to open a bank or payment account, hire staff or file most federal returns. It is free directly from the IRS.
US residents with an SSN or ITIN can apply online and get the number at once. The online application requires a US principal place of business and the responsible party's SSN or ITIN, so founders abroad apply by phone (267-941-1099, not toll free), fax or mail instead. The IRS issues only one EIN per responsible party per day. Our EIN application service prepares and submits Form SS-4 for owners without an SSN.
Step 7: BOI reporting is not required for US LLCs
You do not need to file a beneficial ownership information (BOI) report for a US LLC. FinCEN's final rule, published on 14 August 2026 at 91 FR 52508, made permanent the exemption for companies created in the United States, including LLCs owned by non-US founders. Only companies formed outside the US that register to do business in a state still report. See our BOI report guide.
Step 8: Register for state taxes and licenses
Forming the LLC does not register it for state taxes. You register separately, and only for the taxes that apply to your business.
- Sales tax: needed if you sell taxable goods or services into a state where you have a physical presence or pass its economic nexus threshold. Florida's threshold is $100,000 of remote sales in the previous calendar year; Texas does not require remote sellers to hold a permit if total Texas revenue is under $500,000 in the previous 12 months. Register before you collect tax. See sales tax registration.
- Payroll: if you hire employees in a state, you register with that state for withholding and unemployment insurance.
- State income or franchise tax: some states tax LLCs directly. California charges an $800 annual tax, with the first payment due by the 15th day of the 4th month after filing, and Texas LLCs file franchise tax reports every 15 May.
- Local licenses: cities and counties may require a business license for your activity or location.
Step 9: Keep up with annual reports
Most states require a yearly or two-yearly report to keep the LLC in good standing, and missing it can lead to fees and dissolution. Put the dates in a calendar the day the LLC is formed.
| State | Recurring filing | When |
|---|---|---|
| California | Statement of Information, $20 | Within 90 days of formation, then every two years |
| Texas | Franchise tax report and Public Information Report | 15 May each year |
| Florida | Annual report, $138.75 | 1 January to 1 May; $400 late fee after |
| Wyoming | Annual report license tax, at least $60 | First day of the anniversary month |
| New York | Biennial Statement, $9 | Every two years, in the month the articles were filed |
| Delaware | Annual LLC tax, $400 | On or before 1 June |
Federal returns come on top: a single-member LLC owned by a non-US person files Form 5472 with a pro forma Form 1120, due 15 April for a calendar year. Our compliance deadline calendar builds your dates, and our LLC annual report service files the state reports for you.
How to set up an LLC in a specific state
Each state page gives the exact form, fee, annual filing and registered agent rules, with links to the official sources:
- California LLC: $70 to file, then the $800 annual tax and a Statement of Information every two years.
- Texas LLC: $300 Certificate of Formation and yearly franchise tax reports.
- Florida LLC: $125 to file and a $138.75 annual report.
- Wyoming LLC: $100 to file and at least $60 a year.
- New York LLC: $200 to file plus the publication requirement.
- Georgia LLC: formation steps, yearly filing and registered agent rules.
The full list is on our US LLC states hub.
Doing it yourself vs using a formation service
You can form an LLC yourself. You pay only the state fee, the EIN is free, and the state's online filing systems are built for business owners. If you live in the state and can act as your own registered agent, the only ongoing cost is the annual report or tax.
A formation service is worth paying for when you live abroad, want to keep your home address off public records, or would rather not handle the EIN by fax or phone. Our LLC formation package covers the state filing, a registered agent, a US address with mail forwarding, the EIN letter and your formation documents. The state fee is charged at cost, and our team starts once your order details and documents are complete.
Sources
- SBA: Register your business
- Wyoming Secretary of State: LLC Articles of Organization form
- Wyoming Secretary of State: Business Division fee schedule
- Wyoming Secretary of State: Business FAQs
- Texas Secretary of State: Form 806 fee schedule
- Texas Secretary of State: Form 205, Certificate of Formation
- California Secretary of State: Domestic LLC forms and fees
- California Franchise Tax Board: Limited liability company
- Florida Division of Corporations: LLC fees
- Florida Division of Corporations: Annual report
- Florida Department of Revenue: Remote sales TIP 21A01-03
- New York Department of State: Articles of Organization for a domestic LLC
- New York Department of State: Fee schedules
- New York State Senate: LLC Law section 417
- New Mexico Statutes: NMSA 53-19-63, LLC Act fees
- Delaware Division of Corporations: Fee schedule (revised 1 August 2026)
- Delaware Division of Corporations: LLC, LP and GP annual tax instructions
- IRS: Employer identification numbers
- IRS: Get an employer identification number
- Federal Register: Beneficial Ownership Information Reporting Requirement Revision (91 FR 52508)
- Texas Comptroller: Remote sellers
- Texas Comptroller: Franchise tax overview (98-806)
- Delaware Division of Corporations: LLC Certificate of Formation
- California Secretary of State: LLC Statement of Information
Fees, deadlines and rules on this page were last checked on 27 September 2026.