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LLC Benefits By State [Costs, Requirements, Cons And More]

Last modified: Sep 29, 2022

LLC benefits generally include:

  1. Personal Liability Protection protects LLC member(s) from the debts and liabilities of the LLC.
  2. Flexibility in Management Structure: A member, manager, or member-manager can manage an LLC. 
  3. Pass-through taxation means that LLCs are not taxed as entities. Instead, the LLC's income is "passed through" to the members and taxed at individual tax rates.

Though the above list covers the overall benefits of LLCs across the country, requirements and costs vary by state.

Also, there are additional advantages and disadvantages to starting an LLC in each state. So we curated the following list to with all essential details.

ALABAMA

Pros

  • Simple tax preparation and potential tax benefits
  • Filing, management, compliance, regulation, and administration processes that are quick and easy

Cons

                 

NAME / Trade NAME DBA Fees

 Name reservation request form $25 fee ($28 online) / $30 fee not mandatory

Certificate of Formation

Certificate of Existence online application , $200 to the Secretary of State and $50 Probate Court filing fee

File State Tax or Report

Alabama Department of Revenue filing instructions , Annual Report min $100 tax each year

EIN / Licences / Records

 LLCs with more than one member should have EIN  IRS instructions      Form SS-4 

Local or state licenses for the type of business  Registration

 

ALASKA

Pros

  • No state income tax
  • No state sales tax
  • Low tax rates in general

Cons

NAME / Trade NAME DBA Fees

Name availability  $25 fee, 120 days reservation filing instructions  Business Name Reservation Form/ $25 fee online, exclusive right to the name for five years

Certificate of Formation

Online filing $250 Articles of Organization with the State of Alaska Division of Corporations 

File State Tax or Report

within six months, file an Initial Report with the State of Alaska Division of Corporations; file a Biennial Report form every two years $100 fee / $200 foreign LLC

EIN / Licences / Records

needed EIN IRS instructions      Form SS-4 

License must be renewed every two years $50 fee Registration.

Must keep records in its principal office.

 

ARIZONA

Pros

  • File taxes easily and find other potential advantages for tax treatment
  • Quick and simple filing, management, compliance, regulation, and administration of your LLC
  • No franchise tax

Cons

  • the new statute for LLCs. The 2018 statute includes many changes to the existing state law governing LLCs

NAME / Trade NAME DBA Fees

Reserve name for 120 days. Register trade name online with the Arizona Secretary of State for a $10 fee ($10 if done by mail or $45 if performed online)

LLC Name Requirements

Certificate of Formation

$50 (an additional $35 fee is charged for expedited processing) for Articles of Organisation with the Arizona Corporation Commission; submit the Statutory Agent Acceptance form with your Articles of Organisation.

File State Tax or Report

need to register online or on paper with the Arizona Department of Revenue (DOR)

EIN / Licences / Records

needed EIN IRS instructions      Form SS-4. 

Local or state licenses for the type of business. Registration. 

Must keep records in its principal office.

 

ARKANSAS

Pros

Cons

  •  file a franchise tax report every year with the Arkansas SOS

NAME / Trade NAME DBA Fees

The name may be reserved for 120 days. The filing with the Arizona Secretary of State, fee is $25 if done by mail or $22.50 if done online. Application for fictitious name.

Certificate of Formation

filing Articles of Organisation with the Arkansas Secretary of State fee is $45 if done online or $50 if done with paper copies.

File State Tax or Report

must pay a minimum $150 tax to the Arkansas Secretary of State each year. 

Annual LLC Franchise Tax Report.

EIN / Licences / Records

EIN needed. IRS instructions      Form SS-4. 

Need to register with the Arkansas Department of Finance and Administration (DFA) for most purposes).

Records must be kept in principal office.

 

CALIFORNIA

Pros

  • Little paperwork
  • Tax options like S corp
  •  Easy and low-cost name registration

Cons

  • Every LLC that is doing business or organized in California must pay an annual tax of $800

NAME / Trade NAME DBA Fees

$10 to reserve your LLC name, Statement of Information Fee $20 every two years, DBA name filing fee for registering between $20 and $30. Name reservation instructions.

Certificate of Formation

File Articles of Organisation with the California Secretary of State's office fee $70.

File State Tax or Report

Biennial Report file a Statement of Information with the California Secretary of State within 90 days ($20 fee)   Annual minimum tax: franchise tax of $800. Filing instructions.

EIN / Licences / Records

EIN needed IRS instructions      Form SS-4.

Local or state licenses for the type of business Registration.

Principle office keeps the records.

 

COLORADO

Pros

Cons

  • An S corporation may permit more certain employment tax planning
  • If an LLC has foreign investors, you need to check to see how LLC income will be treated in their hands.

NAME / Trade NAME DBA Fees

The name may be reserved for 120 days, with the Colorado Secretary of State the fee is $25 ($20 for online)

Business Database Search ; InstructionsTrade name registrations.

Certificate of Formation

Filing articles of organization with the Colorado Secretary of State for a fee of $50

File State Tax or Report

file online a Periodic Report with the Colorado Secretary of State each year for a fee of $10.

EIN / Licences / Records

EIN needed IRS instructions      Form SS-4.

Local or state licenses for the type of business.  Registration.

Principle office keeps the records.

 

CONNECTICUT

Pros 

  • Quick and simple filing, management, compliance, regulation, and administration.

Cons

  • High state and local tax rates for residents
  • Annual report filing required + state fee
  • Specialty permits and licenses can be expensive

NAME / Trade NAME DBA Fees

Reserved for 120 days and the filing fee is $60. For DBA name, you must register your fictitious name with the town clerk

Application for reservation of name ;

Certificate of Formation

Filing Certificate of Organisation with the Connecticut Secretary of State and the fee is $120.

File State Tax or Report

Must file an annual report with the Connecticut Secretary of State fee is $20 / need to register with the Connecticut Department of Revenue Services (DRS)

EIN / Licences / Records

EIN needed  IRS instructions      Form SS-4.

Local or state licenses for the type of business.

Principle office keeps the records.

 

DELAWARE

Pros 

  • Custom LLC Business Structure and Rules
  • Asset Protection Against Creditors
  • Statutory Limitation on Member Personal Liability
  • Simple Start-Up and Minimal Requirements
  • Low Annual Fees and SimpMaintenance
  • Delaware LLC Privacy

Cons

  •  It requires dual registration for out-of-state LLCs
  •  It requires dual legal representation.
  •  It may be difficult to obtain separate identification numbers
  •  It does not offer a flat franchise tax

NAME / Trade NAME DBA Fees

Name is reserved for 120 days by filing Application for Reservation Of Limited Liability Company Name with the Delaware Department of State paying a $75 fee. You can get a DBA name by filing a Registration of Trade, Business & Fictitious Name Certificate with the Superior Court clerk for a $25 filing fee.

Certificate of Formation

You can get Certificate of Formation of Limited Liability Company with the Delaware Division of Corporations for a fee $90 by it by mail or fax.

File State Tax or Report

Delaware does not require LLCs to file annual reports.

EIN / Licences / Records

EIN needed,  IRS instructions      Form SS-4.

Local or state licenses for the type of business needed  Registration.

Must keep records in Principle Office.

 

DISTRICT of COLUMBIA

Pros 

  •  Tax Credit and Exemption Programs
  •  Flexible Profit Distribution
  •  Qualified High Tech Companies (QHTC) Program

Cons

  • High Start-Up Costs
  • High Corporate Taxes

NAME / Trade NAME DBA Fees

Reserved for 120 days by filing Application for Name Reservation, paying fee is $50. 

Certificate of Formation

You can file Articles of Organisation for Domestic Limited Liability Company with the District of Columbia Corporations Division for a fee of $220.

File State Tax or Report

Must submit a report biannually with the Department of Consumer and Regulatory Affairs, along with a registration fee of $300. Need to register with the District of Columbia Office of Tax and Revenue (OTR).

EIN / Licences / Records

EIN needed,  IRS instructions      Form SS-4.

Need local or state licenses for the type of business,  Registration.

Must keep records with Principle Office.

 

FLORIDA

Pros 

  •  No state income tax, so you get to keep more of your earnings
  •  Easy tax filing and potential advantages for tax treatment

Cons 

  •  Difficulty Transferring Business Ownership
  • Case Law is Limited
  • LLC members must pay high self-employment taxes at the federal level
  • Florida doesn’t allow name reservations for business entities

NAME / Trade NAME DBA Fees

No fee is listed for naming the LLC. Register DBA name online or by postal mail using the Application for Registration of Fictitious Name. There is a $50 filing fee.

Certificate of Formation

File Articles of Organisation with the Florida Division of Corporations. Filing fee is $125 

File State Tax or Report

Must file an Annual Report to maintain "active" status fee for the annual report is $138.75  (a $400 late fee is added to the annual report filing fee)

EIN / Licences / Records

EIN needed IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Principle office keeps the records.

 

GEORGIA

Pros 

  •  Exemption from the Georgia Corporate Income Tax (conditions apply) 
  • Easy tax filing and potential advantages for tax treatment

Cons 

  • Georgia LLCs taxed as corporations must pay an annual corporate tax and net worth tax
  • Georgia payroll taxes are relatively high compared to other states for LLCs with employees

NAME / Trade NAME DBA Fees

Reserve a name for 30 days online or by filing a Name Reservation Request form. The reservation fee is $25. Must register your fictitious name with the clerk's office at the Georgia Superior Court Clerks' Cooperative Authority

Name Reservation request Form

Certificate of Formation

Filing Articles of Organisation with the Georgia Secretary of State Corporations Division Corporations filing fee is $100

File State Tax or Report

Must file an annual registration with the Secretary of State and pay a $50 filing fee.

EIN / Licences / Records

EIN needed  IRS instructions      Form SS-4

Local or state licenses for the type of business. Registration

Principle office keeps the records

 

HAWAII

Pros

  •  Simple to create, manage, regulate, administer and stay in compliance

Cons 

  • High Tax Rates
  • High Costs

NAME / Trade NAME DBA Fees

Reserve a name by filing an Application for $10. You can register DBA name online or by postal mail using the Application for Registration of Trade Name. There is a $50 filing fee

Application for reservation of Name Form

Certificate of Formation

File Articles of Organisation For Limited Liability Company with the Hawaii Department of Commerce and Consumer Affairs Business Registration Division. The filing fee is $50

File State Tax or Report

Must file an annual report with the Business Registration Division and pay a $15 filing fee

Annual Filing Form

EIN / Licences / Records

EIN needed,

Local or state licenses for the type of business. Registration.

 

IDAHO

Pros

  • Create, manage, regulate, administer and stay in compliance easily
  • No filing fee for filing state tax

Cons 

  • High sales tax rate in some municipalities
  • Specialty licenses and permits can be pricey

NAME / Trade NAME DBA Fees

Reserve a name for up to four months by filing a Reservation of Legal Entity Name with the Secretary of State. You may file online or by postal mail. The filing fee is $20 ($40 for filings by mail) / register by filing a Certificate of Assumed Business Name online or by postal mail. There is a $25 filing fee ($45 for filings by mail)

Certificate of Formation

filing a Certificate of Organisation of Limited Liability Company with the Idaho Secretary of State filing fee is $100 ($120 for filings by mail)

File State Tax or Report

must file an annual report with the Secretary of State there is no filing fee

EIN / Licences / Records

EIN needed.  IRS instructions      Form SS-4 

Your business might need local or state licenses depending on your business type. Registration.

Must keep records in its principal office

 

ILLINOIS

Pros

  • Easily and quickly file, manage, ensure compliance, regulate and administer your Illinois LLC
  • The franchise tax is being phased out (scheduled for repeal on December 31, 2025)

Cons 

  • Difficulty raising capital
  • Difficulty obtaining loans

NAME / Trade NAME DBA Fees

Reserve a name for up to 90 days by filing an Application to Reserve a Name. The filing fee is $25 Register your DBA name online or by mail by filing an Application to Adopt, Change, Cancel, or Renew an Assumed NameRegistration is good for up to five years, and the filing fee ranges from $30 to $150 per year.

Certificate of Formation

File Articles of Organisation with the Illinois Secretary of State Department of Business Services. The filing fee is $150.

File State Tax or Report

Must file an annual report with the Secretary of State each year. The filing fee is $75. Filing a report late leads to $100 penalty. 

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4 

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

INDIANA

Pros

  • Easy creation, management, regulation, administration and compliance

Cons 

  • Rising Unemployment Rate
  • Lack of Qualified Workers
  • Double Taxes on Indiana Properties

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days by filing a Reservation of Business Name with the Secretary of State. It is done online with a filing fee of $20. 

Certificate of Formation

File Articles of Organisation with the Indiana Secretary of State Business Services Division. The filing fee is $100.

File State Tax or Report

Must file a Business Entity Report with the Secretary of State every two years. Filing fee is $50 for filings by mail and $32 for online filings.

EIN / Licences / Records

EIN needed. IRS instructions      Form SS-4 

Might need local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

IOWA

Pros

  • Easy tax filing and potential advantages for tax treatment

Cons 

  • changing the owners of an LLC is often not easy
  • Limited tech business opportunities
  • Government agencies may not respond as quickly as other states

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days by filing an Application for Reservation of Name with the Secretary of State. The filing fee is $10. You must register your fictitious name with the Iowa Secretary of State. The filing fee is $5.

Certificate of Formation

Filing a Certificate of Organisation with the Iowa Secretary of State Business Services Division. The Filing fee is $50.

File State Tax or Report

Must file a Biennial Report with the Secretary of State every two years. The filing fee is $30 for online filings and $45 for filings by mail.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4 

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

KANSAS

Pros

  • Create, manage, regulate, administer and stay in compliance easily

Cons 

  • Slow Economy
  • Surcharge Corporate Tax
  • An investment is illiquid since all members must vote to transfer a member’s interest

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days with the Secretary of State. The filing fee is $30 for online filing, $35 for filing by mail 

Certificate of Formation

File Kansas Limited Liability Articles of Organisation with the Kansas Secretary of State. The filing fee is $165

File State Tax or Report

Must file an annual report with the Secretary of State every year. The filing fee for online filing is $50 and $55 for mail filing

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4 

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

KENTUCKY

Pros

  • Low annual report filing fee ($15)

Cons 

  • Recording Requirement with County Clerk
  • Owners Disclosed in Annual Report

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days by filing a Reservation or Renewal of Reserved Name (Form RES) with the Secretary of State. The filing fee is $15.

Certificate of Formation

File Articles of Organisation for a Limited Liability Company with the Kentucky Secretary of State. The filing fee is $40.

File State Tax or Report

Must file an annual report with the Secretary of State by June 30 every year, The filing fee is $15.

EIN / Licences / Records

EIN is needed.  IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

LOUISIANA

Pros

Cons 

  • One of the highest combined state and local sales tax rates
  • Specific municipalities may require general business licenses
  • Annual report filings are mandatory to maintain a good standing

NAME / Trade NAME DBA Fees

Reserve a name for up to 60 days by filing a Name Reservation with the Secretary of State for a fee of $25. Register your DBA name online or by postal mail by filing an Application to Register Trade Name Trademark or Service Mark. The filing fee is $75.

Certificate of Formation

File Articles of Organisation Limited Liability Company with the Louisiana Secretary of State. The filing fee is $100.

File State Tax or Report

Must file an annual report with the Secretary of State every year. The Annual Report Fee: $30.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

MAINE

Pros

Cons 

  • Ranked Among Worst States For Businesses
  • Higher operating costs for foreign LLC
  • General business licenses are required in many cities/towns

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days by filing an Application for Reservation of Name (MLLC-1) with the Secretary of State. The filing fee is $2o. Must register your assumed name with the Maine Secretary of State. The filing fee is $125.

Certificate of Formation

File a Certificate of Formation with the Maine Secretary of State. The filing fee is $175.

File State Tax or Report

Must file an Annual Report with the Maine Secretary of State every year. The filing fee is $85 for domestic LLCs, $150 for foreign LLCs.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

MARYLAND

Pros

  • No franchise tax

Cons 

  • Steep annual report fee of $300 minimum.
  • Maryland’s LLC Act is Broad in Interpretation
  • Baltimore has the 2nd-Highest Violent Crime Rate in the U.S.
  • Poor Infrastructure

NAME / Trade NAME DBA Fees

Names may be checked for availability by searching the Maryland business name database  and file Corporate Name Reservation ApplicationRegister a trading name with the Maryland Department of Assessments and Taxation by filing a Trade Name Application. The filing fee is $25, or $75 for expedited service.

Certificate of Formation

File Articles of Organisation with the Maryland Department of Assessments and Taxation. The filing fee is $100 (an additional $50 expedited fee and a 3% service fee is charged for online filings).

File State Tax or Report

Must file an Annual Report and Personal Tax Return with the Maryland Department of Assessments and Taxation Personal Property Division. The filing fee is $300.  Also, you'll have to register with the Comptroller of Maryland.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4

Local or state licenses for the type of business. Register.

Must keep records in its principal office. 

 

MASSACHUSETTS

Pros

  • Strong support for small local businesses
  • Numerous business tax credits

Cons 

  • Less Privacy for Owners
  • High Start-Up Costs for Businesses
  • High LLC formation and maintenance costs
  • High specialty license fees for regulated professionals

NAME / Trade NAME DBA Fees

Reserve a name for 60 days by filing an Application for Reservation of Name. The filing fee is $30. 

Certificate of Formation

File a Limited Liability Company Certificate of Organisation with the Secretary of the Commonwealth Corporations Division. The filing fee is $520 for online filing and $500 for paper filing.

File State Tax or Report

Must file an annual report with the Secretary of the Commonwealth Corporations Division. The filing fee is $500 / need to register with the Massachusetts Department of Revenue (DOR).

EIN / Licences / Records

EIN is needed.  IRS instructions      Form SS-4

Local or state licenses for the type of business. Registration.

Must keep records in its principal office. 

 

MICHIGAN

Pros

  • Easy tax filing and potential advantages for tax treatment

Cons 

  • More regulations compared to a sole proprietorship
  • Potentially time-consuming for a one-person new business
  • New Law Enforcing Sales Tax for Online Purchases
  • Low Median Income and Wages
  • High Crime Rate (compared to national average)

NAME / Trade NAME DBA Fees

Reserve a name for six months by filing an Application for Reservation of Name with the Michigan Department of Licensing and Regulatory Affairs. The filing fee is $25. DBA name: register by mail by filing a Certificate of Assumed Name. The filing fee is $25.

Certificate of Formation

File Articles of Organisation with the Michigan Department of Licensing and Regulatory Affairs. The filing fee is $50.

File State Tax or Report

Must file an annual statement with the Department of Licensing and Regulatory Affairs. The filing fee is $25.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

MINNESOTA

Pros

Cons 

  • Sales tax ranks higher than the country's average
  • High State Income Tax Rate

NAME / Trade NAME DBA Fees

Reserve a name for 12 months by filing a Name Reservation with the Office of the Minnesota Secretary of State Business & Lien system. The filing fee is $50 for filing by mail and $55 for online and in-person filings. You can register your assumed name with the Minnesota Secretary of State. The filing fee is $50 for online filings, $30 for filing by mail.

Certificate of Formation

File Articles of Organisation with the Minnesota Secretary of State. The filing fee is $135 for filing by mail and $155 for online and in-person filings.

File State Tax or Report

Must file an annual renewal with the Minnesota Secretary of State every calendar year. The filing fee is $45 for online and in-person filings and $25 for filings by mail. Also, need to register with the Minnesota Department of Revenue (DOR).

EIN / Licences / Records

EIN is needed.  IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

MISSISSIPPI

Pros

  • No Special Pros

Cons 

  • Less Privacy for Owners
  • Poor Economic Growth
  • Low-quality education

NAME / Trade NAME DBA Fees

Reserve a name for 180 days by filing an Application for Name Reservation with the Mississippi Secretary of State. The filing fee is $25. Register a fictitious name with the Mississippi Secretary of State. The filing fee is $25.

Certificate of Formation

File a Certificate of Formation with the Mississippi Secretary of State. The filing fee is $50.

File State Tax or Report

Must file annual reports with the Mississippi Secretary of State every calendar year. There is no filing fee for Mississippi LLCs. The filing fee for foreign LLCs is $250. 

EIN / Licences / Records

EIN is needed.  IRS instructions      Form SS-4.

Local or state licenses for the type of business.  Registration.

Must keep records in its principal office.

 

MISSOURI

Pros

  • No special Pros

Cons 

  • High Crime Rate

NAME / Trade NAME DBA Fees

Reserve a name for 60 days (and renew for two additional 60-day periods) by filing online or by mail with an Application for Reservation of Name (BE 1) with the Missouri Secretary of State. The filing fee is $25. Register your fictitious name with the Missouri Secretary of State by filing a Registration of Fictitious Name. The filing fee is $7.

Certificate of Formation

File Articles of Organisation (LLC 1) with the Missouri Secretary of State. The filing fee is $50 for online filings and $105 for paper filings. Online filers must also pay an additional $1.25 convenience fee.

File State Tax or Report

Missouri does not require LLCs to file an annual report.

Need to register with the Missouri Department of Revenue (DOR).

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

MONTANA

Pros

  • No special pros

Cons 

 

  • Less Privacy for Owners

NAME / Trade NAME DBA Fees

Reserve a name for up to 120 days by filing a Reservation of Business Name online with the Montana Secretary of State. The filing fee is $10. Register your assumed name with the Montana Secretary of State. You must register online and pay a $20 filing fee.

Certificate of Formation

File with Articles of Organisation with the Montana Secretary of State. The filing fee is $70.

File State Tax or Report

Must file an annual report to stay in good standing with the Secretary of State's Office. The report is due each year by April 15 and must be accompanied by a $20 filing fee. Businesses that file after that date will be charged a $35 fee.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEBRASKA

Pros

  • No special pros

Cons 

  • Publication Requirement for New Businesses
  • Less Privacy for Owners

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Limited Liability Company Name with the Nebraska Secretary of State. The filing fee is $15. Application for registration of trade name filing fee $110 (In-Office) / $100 (Online).

Certificate of Formation

File a Certificate of Organisation with the Nebraska Secretary of State. The filing fee is $100 plus $5 per page.

Must file an affidavit of publication with the Secretary of State. The filing fee is $10 plus $5 per page.

File State Tax or Report

Must file a biennial report once every two years with the Nebraska Secretary of State, $25.00 plus $25.00 if engaged in the practice of law.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEVADA

Pros

  • No state income, corporate or franchise taxes
  • Privacy protection for owners choosing to be anonymous
  • No operating agreements or annual meetings requirements
  • Low business registration fees and quick turnarounds
  • Formation of single-person corporations allowed
  • Permissive rules on the creation of shares
  • A judicial system relying on case law to settle disputes
  • Strong corporate veil protecting individuals from liability
  • No formal information-sharing agreement with the IRS

Cons

  • Expensive for Businesses
  • Less Privacy for Managers
  • High Crime Rate
  • Businesses may be taxed if they make $4 million

NAME / Trade NAME DBA Fees

Reserve a name for 90 days by filing a Name Reservation Request form with the Nevada Secretary of State. The filing fee is $25.

Must register your fictitious name with the county clerk in any county in Nevada where your LLC does business.

Certificate of Formation

File Articles of Organisation Limited-Liability Company with the Nevada Secretary of State. The filing fee is $75.

File State Tax or Report

The first annual list must be filed with the LLC's Articles of Organization. The filing fee is $150. The report may be filed online using Silverflume, the Secretary of State's web-based business filing portal, or you may download the form and file by postal mail.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEW HAMPSHIRE

Pros

  • No special pros

Cons

  • High Corporate Tax
  • High Property Tax

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Name with the New Hampshire Secretary of State. The application must be filed by mail. The filing fee is $15. Register by filing an Application for Registration of Trade Name. You may register online by postal mail. The filing fee is $50.

Certificate of Formation

File a Certificate of Formation of a New Hampshire Limited Liability Company with the New Hampshire Secretary of State. The filing fee is $100.

File State Tax or Report

Must file an annual report and be received by the Secretary of State prior to April 1. The filing fee is $100.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEW JERSEY

Pros

  • No special pros

Cons

  • Less Privacy for Owners
  • High Cost of Living
  • High Property Taxes

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Name with the New Jersey Division of Revenue & Enterprise Services. The filing fee is $50. Register DBA name by filing a Registration of Alternate Name. The filing fee is $50.

Certificate of Formation

File a Public Records Filing for New Business Entity with the New Jersey Department of Treasury, Division of Revenue & Enterprise Services. The filing fee is $125. You must pay an additional $3.50 if you file online and pay by credit card.

File State Tax or Report

Must be filed each year on the anniversary month of the LLC's formation or authorization to do business in New Jersey. The filing fee is $50. Must register with the New Jersey Division of Revenue.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEW MEXICO

Pros

  • No special Pros

Cons

  • High Poverty Rate
  • Low Ranking for Young Professionals
  • High Crime Rate

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an application for Reservation of Limited Liability Company Name with the New Mexico Secretary of State. The filing fee is $20. There is no state or local filing requirement for the use of fictitious business names in New Mexico.

Certificate of Formation

File Articles of Organisation with the New Mexico Secretary of State's office. The filing fee is $50.

File State Tax or Report

New Mexico LLCs don't have to file an Annual Report or pay an annual fee.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NEW  YORK

Pros

  • Exemption from the New York Corporate Income Tax (conditions apply)

Cons

  • Publication Requirement for New Businesses
  • Members pay self-employment taxes

NAME / Trade NAME DBA Fees

Reserve a name for 60 days by filing an Application for Reservation of Name with the New York Department of State Division of Corporations. The application must be filed by mail. The filing fee is $20. Register your assumed name with the New York Department of State. You register by filing by postal mail a Certificate of Assumed Name. The filing fee is $25.

Certificate of Formation

File Articles of Organisation with the New York Department of State Division of Corporation. The filing fee is $200.

File State Tax or Report

Federal income tax purposes that have any income, gain, loss, or deductions derived from New York sources are subject to an annual filing fee whit the New York Department of State Division of Corporation. The fee ranges from $25 to $4,500 depending on the LLC's income.

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NORTH CAROLINA

Pros

  • No special pros

Cons

  • LLC may be dissolved upon the death of members, whereas a corporation keeps operating
  • High Cost of Industry-Specific Permits
  • High Fee for Annual Report

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application to Reserve a Business Entity Name with the North Carolina Secretary of State. The application must be filed by mail. The filing fee is $30. Register your assumed name with the county where your LLC does business. The filing fee is $26.

Certificate of Formation

File Articles of Organisation with the North Carolina Secretary of State, Business Registration Division. The filing fee is $125.

File State Tax or Report

Must file an annual report with the North Carolina Secretary of State, file the annual report online at the Secretary of State Online Annual Report Editor or by mail. The filing fee is $202, and $200 for mail filings / you'll need to register with the North Carolina Department of Revenue (DOR).

EIN / Licences / Records

EIN is needed. IRS instructions      Form SS-4.

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

NORTH DAKOTA

Pros

  • Easily file your taxes and discover potential advantages for tax treatment
  • Protect your personal assets from your business liability and debts
  • Create, manage, regulate, administer and stay in compliance easily

Cons

  • Time-consuming and require a bit of paperwork
  • Less Privacy for Owners
  • Sparse Population

NAME / Trade NAME DBA Fees

Reserve a name for 12 months by filing a Reserve Name Application (SFN 13015) with the North Dakota Secretary of State. The application may be filed online or by postal mail or fax. The filing fee is $10. Must register your trade name with the North Dakota Secretary of State. Registration gives you exclusive rights to the name in North Dakota, filing fee is $25.

Certificate of Formation

filing Articles of Organisation (SFN 58701) with the North Dakota Secretary of State, filing fee is $135.

File State Tax or Report

must file an annual report with the North Dakota Secretary of State by November 15th of each year, filing fee is $50.

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4.

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

OHIO

Pros

  • Simple tax filing and the opportunity to take advantage of other tax treatment opportunities
  • No tax on products sold to customers outside the state
  • Quick and simple filing, administration, management, compliance and regulation of your LLC
  • Separating and limiting your personal liability from your business liability and debts
  • Business-friendly tax system

Cons

  • Increased Tax Dues
  • Competitive Market
  • Less established regulations for businesses
  • Not as much flexibility compared to some other states

NAME / Trade NAME DBA Fees

Reserve a name for 180 days by filing a Name Reservation (Form 534-B) with the Ohio Secretary of State. The application may be filed online or by mail. The filing fee is $39. Must register your trade name with the Ohio Secretary of State,  filing fee is $39.

Certificate of Formation

filing Articles of Organisation for a Domestic Limited Liability Company (Form 533A) with the Ohio Secretary of State,  filing fee is $99.

File State Tax or Report

There are no Annual Reports for Ohio LLCs / need to register with the Ohio Department of Taxation (DOT).

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4. 

Local or state licences for the type of business. Register. 

Must keep records in its principal office.

 

OKLAHOMA

Pros

  • Separates and protects your personal assets from your business liability and debts
  • Easy tax filing and tax treatment advantages
  • Quick and simple filing, management, compliance, regulation and administration

Cons

  • Low State Wages
  • High Poverty and Debt Rate
  • Lack of strong business community
  • Fundraising may be difficult

NAME / Trade NAME DBA Fees

Reserve a name for 60 days by filing  Application for Reservation of Name with the Oklahoma Secretary of State, filing fee is $10. Must register your trade name with the Oklahoma Secretary of State, filing fee is $25.

Certificate of Formation

Filing Articles of Organisation of an Oklahoma Limited Liability Company with the Secretary of State, filing fee is $100.

File State Tax or Report

Must file an annual certificate with the Oklahoma Secretary of State, fee for filing the annual certificate is $25. You'll need to register with the Oklahoma Tax Commission (OTC).

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4. 

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

OREGON

Pros

  • Protect your personal assets from your business liability and debts
  • Easily file your taxes and discover potential advantages for tax treatment
  • Simple to create, manage, regulate, administer and stay in compliance

Cons

  • High Income Tax Rates
  • High Cost of Living
  • Qualified Worker Shortage

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Name Reservation with the Oregon Secretary of State Corporation Division. Must register your assumed name with the Oregon Secretary of State, filing fee is $50.

Certificate of Formation

Filing Articles of Organisation-Limited Liability Company with the Secretary of State, filing fee is $100.

File State Tax or Report

Must file an Annual Report with the Oregon Secretary of State, fee for filing the annual report is $100 for domestic LLCs and $275 for foreign LLCs. You'll need to register with the Oregon Department of Revenue (DOR).

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4. 

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

PENNSYLVANIA

Pros

  • No franchise tax
  • Easy tax filing and potential advantages for tax treatment
  • Quick and simple filing, management, compliance, regulation and administration of your Pennsylvania LLC
  • Lenient decennial report filing rules
  • Protecting your personal assets from your business liability and debts

Cons

  • If  primary business operations are outside PA, then will need to file as a foreign LLC
  • High Corporate Tax Rate
  • Philadelphia’s Struggling Economy

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing a Name Reservation (Form DSCB:15-208) with the Pennsylvania Department of State. The filing fee is $70. Must register your fictitious name with Pennsylvania Department of State, filing fee is $70.

Certificate of Formation

Filing a Certificate of Organisation Domestic Limited Liability Company, filing fee is $125.

File State Tax or Report

Must file a Certificate of Annual Registration with the Department of State, annual fee of $560 times the number of members of the LLC must be paid.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

RHODE ISLAND

Pros

  • Create, manage, regulate, administer and stay in compliance easily
  • Protect your personal assets from your business liability and debts
  • Easily file your taxes and discover potential advantages for tax treatment
  • Low-Income Tax Rates

Cons

  • High Corporate Tax Rate
  • Among Worst States for Business

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing a Reservation of Entity Name (Form 620) with the Rhode Island Secretary of State's Corporations Division  (fee $50). You must register your fictitious name with the Rhode Island Department of State.

Certificate of Formation

Filing Articles of Organisation (Form 400) with the Rhode Island Department of State, articles may be filed online or by postal mail ($150 to file).

File State Tax or Report

Must file a Limited Liability Company Annual Report with the Rhode Island Secretary of State and pay a $50 filing fee.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4. 

Local or state licenses for the type of business. Registration.

Must keep records in its principal office.

 

SOUTH CAROLINA

Pros

  • Create, manage, regulate, administer and stay in compliance easily
  • Protect your personal assets from your business liability and debts
  • Easily file your taxes and discover potential advantages for tax treatment

Cons

  • High Alcohol Tax
  • High Income Tax
  • Shrinking Qualified Workforce
  • Extra compliance requirements for LLCs filing taxes as S-corp
  • No burgeoning tech startup scene

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application to Reserve a Limited Liability Company Name with the South Carolina Secretary of State Corporations Division. The reservation must be filed by mail. The filing fee is $25. You should register your DBA with the county or counties where your LLC is located and does business.

Certificate of Formation

Filing Articles of Organisation with the Secretary of State, articles can be filed online or by postal mail filing fee is $110.

File State Tax or Report

South Carolina does not require LLCs to file an annual report. Not required to pay income tax to either the federal government or the State of South Carolina.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4.

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

SOUTH DAKOTA

Pros

  • Easily file your taxes and discover potential advantages for tax treatment
  • Protect your personal assets from your business liability and debts
  • Create, manage, regulate, administer and stay in compliance easily

Cons

  • Qualified Worker Shortage
  • Sparse Population
  • Low Population

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Name with the South Dakota Secretary of State, fee $25. Must register your DBA name with South Dakota Secretary of State.

Certificate of Formation

Filing Articles of Organisation with the Secretary of State, charges $165 to file, additional $15 filing fee if submitted by mail.

File State Tax or Report

Must file an Annual Report with the South Dakota Secretary of State, online $50 paper filing fee $65. Need to register with the South Dakota Department of Revenue (DOR).

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

TENNESSEE

Pros

  • Perpetual existence (unless otherwise stated in the Articles of Organisation)
  • Simple management, filing, regulation, compliance and administration
  • Separating your business debts and liability from your personal ones
  • No state income tax on wages

Cons

  • High Cost of Doing Business
  • High Business Taxes
  • High Sales Tax
  • High annual report costs

NAME / Trade NAME DBA Fees

Reserve a name for four months by filing an Application for Reservation of Limited Liability Company Name with the Tennessee Secretary of State, filing fee for a reservation is $20. Must register your assumed name with the Tennessee Secretary of State, register online or by postal mail.

Certificate of Formation

Filing Articles of Organisation (Form ss-4270) with the Secretary of State, filing fee is $50 per LLC member. The minimum fee is $300; the maximum fee is $3,000.

File State Tax or Report

Must file an annual report with the Tennessee Secretary of State and pay a $50 filing fee per member (minimum of $300 and maximum of $3,000). You'll need to register with the Tennessee Department of Revenue.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

TEXAS

Pros

  • No state income tax, so you keep more of your earnings
  • Separates and limits your personal liability from your business liability and debts
  • Easy tax filing and potential advantages for tax treatment
  • High revenue threshold for Texas franchise tax liability
  • Simple filing, management, compliance, regulation and administration

Cons

  • Complex Franchise Tax Structure
  • Competitive Market
  • Members pay self-employment tax
  • Registration fees can add up
  • Increased recordkeeping to maintain personal/business separation

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation or Renewal of Reservation of an Entity Name  with the Texas Secretary of State, filing fee is $40. You must register an Assumed Name Certificate (Form 503) with the Texas Secretary of State and with the county clerk in the county where your LLC's office is located , filing fee is $25.

Certificate of Formation

Filing a Certificate of Formation for a Limited Liability Company with the Secretary of State, filing fee is $300.

File State Tax or Report

Texas does not require LLCs to file annual reports with the Secretary of State. Must file annual franchise tax reports.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4. 

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

UTAH

Pros

  • Create, manage, regulate, administer and stay in compliance easily
  • Protect your personal assets from your business liability and debts
  • Easily file your taxes and discover potential advantages for tax treatment

Cons

  • Low Unemployment Rate
  • Low Minimum Wage
  • Business licence is mandatory
  • Tricky system of local licensing costs and requirements

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Business Name with the Utah Division of Corporations, fee $22. Register by filing a Business Name Registration/DBA Application.You may register online or by postal mail.

Certificate of Formation

Filing a Certificate of Organisation with the Utah Division of Corporations, filing fee is $70.

File State Tax or Report

Must file an Annual Renewal (the equivalent of an annual report) with the Utah Division of Corporations and pay a $20 fee.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Register.

Must keep records in its principal office.

 

VERMONT

Pros

  • Quick and simple creation, management, regulation, administration and compliance
  • Protect your personal assets from your business liability and debts
  • File your taxes easily and discover potential advantages for tax treatment

Cons

  • Difficult Recruitment
  • Above Average Taxes
  • Above Average Cost of Living

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application to Reserve a Specified Business Name with the Vermont Secretary of State, fee $20. You must register your assumed name with the Vermont Secretary of State. You may register online or by postal mail.

Certificate of Formation

Filing Articles of Organisation with the Vermont Secretary of State, filing fee is $125.

File State Tax or Report

Must file an annual report with the Vermont Secretary of State Corporations Division, filing fee is $35 for a Vermont LLC and $140 for a foreign LLC.

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

VIRGINIA

Pros

  • Quickly and simply file, manage, ensure compliance, regulate and administer of your Virginia LLC
  • Separate and limit your personal liability from your business liability and debts
  • Easily file taxes and find potential advantages for tax treatment 

Cons

  • LLCs create ownership complexity for external investors
  • Slow Job Growth
  • Higher Cost of Living
  • LLC members can be professionally liable for other members’ negligence

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation or for Renewal of Reservation of a Business Entity Name with the Commonwealth of Virginia State Corporation Commission,  filing fee is $10. Must file a certificate of assumed or fictitious name with the clerk's office of the circuit court in the county or city where the LLC's conducts business. There is a $10 filing fee.

Certificate of Formation

Filing Articles of Organisation (Form LLC-1011) with the Virginia State Corporations Commission, filing fee is $100.

File State Tax or Report

LLCs authorised to do business in the state must pay a $50 annual registration fee The Commission must receive the LLC's annual registration fee payment on or before the due date stated in the notice of assessment or a $25 penalty will be imposed.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Reservation.

Must keep records in its principal office.

 

WASHINGTON

Pros

  • Protect your personal assets from your business liability and debts
  • Easily file your taxes and discover potential advantages for tax treatment
  • Simple to create, manage, regulate, administer and stay in compliance

Cons

  • Manager Listed in Periodic Report
  • High cost of living
  • Competitive market
  • Mandatory business licence required + annual renewals.

NAME / Trade NAME DBA Fees

Reserve a name for 180 days by filing a Name Reservation with the Washington Secretary of State, $30. You can pay an additional $50 for expedited processing. Must file register your trade name with the Washington Department of Revenue.

Certificate of Formation

Filing a Certificate of Formation with the Secretary of State, filing fee is $180 for filing by mail or $200 for online filings.

File State Tax or Report

Must file an annual report (also known as an annual renewal) with the Secretary of State, fee for filing Initial and Annual Reports is $60.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

WEST VIRGINIA

Pros

  • Easily file your taxes and discover potential advantages for tax treatment
  • Protect your personal assets from your business liability and debts
  • Create, manage, regulate, administer and stay in compliance easily

Cons

  • Less Privacy for Owners
  • High Poverty Rate
  • Lagging Economy

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Name Reservation (Form NR-1) with the West Virginia Secretary of State, fee $15. You must file register your trade name with the West Virginia Secretary of State.

Certificate of Formation

Filing Articles of Organisation (Form LLD-1) with the Secretary of State, filing fee is $100.

File State Tax or Report

Must file an annual report with the Secretary of State and pay a $25 filing fee.

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

WISCONSIN

Pros

  • Protects your personal assets from your business liability and debts
  • Easy tax filing and potential advantages for tax treatment.
  • Quick and simple filing, management, compliance, regulation and administration

Cons

  • High Corporate Taxes
  • Little Opportunity for Business Growth
  • Securing specialty permits and licences for certain industries may be time-consuming

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing a Name Reservation Application (Form 1) with the Wisconsin Department of Financial Institutions, $15 to file a name reservation application. You should register your trade name with the Wisconsin Department of Financial Institutions.

Certificate of Formation

Filing Articles of Organisation (Form 502) with the Wisconsin Department of Financial Institutions, The filing fee is $170 for filing by mail and $130 for filing online. 

File State Tax or Report

Must file an annual report with the Department of Financial Institutions, filing fee is $25 for a domestic LLC and $80 for a foreign LLC.

EIN / Licences / Records

Needed EIN. IRS instructions      Form SS-4

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

WYOMING

Pros

  • Privacy. The personal details of LLC members or owners remain confidential.
  • No Information Sharing.
  • No state income tax
  • Protects your personal assets from your business liability and debts
  • Quick and simple filing, management, compliance, regulation and administration
  • Easy tax filing and potential advantages for tax treatment

Cons

  • Struggling Economic Climate
  • Constricting Labour Force
  • Low Population
  • Tax advantages are primarily for people, residing in the state

NAME / Trade NAME DBA Fees

Reserve a name for 120 days by filing an Application for Reservation of Name with the Wyoming Secretary of State. The reservation must be filed by mail. The filing fee is $50. File an Application for Registration of Trade Name with the Secretary of State by mail and pay a $100 fee.

Certificate of Formation

Filing Articles of Organisation with the Secretary of State, filing fee is $100, $102 for online filing.

File State Tax or Report

Must file an annual report with the Secretary of State. All LLCs must pay an annual report licence tax equal to the greater of (1) $50, or (2) two-tenths of one mill on the dollar ($.0002) based on the company's assets located and employed in the state of Wyoming. You'll need to register with the Wyoming Department of Revenue (DOR).

EIN / Licences / Records

Needed EIN.  IRS instructions      Form SS-4 

Local or state licences for the type of business. Registration.

Must keep records in its principal office.

 

Bottom line

 

The LLC benefits by state for forming vary but generally include personal liability protection, flexibility in management structure, and pass-through taxation. These benefits can be beneficial for businesses and entrepreneurs alike. Be sure to check with your state's laws to see what specific benefits are available to LLCs in your state.

 

FAQ

Which state is best to open an LLC?

Delaware is one of the greatest states in the United States to establish an LLC. Delaware has the highest numbers of both Fortune 500 and publicly traded companies (63%).


Are there tax advantages to an LLC?

The ability to avoid double taxation is one of the most significant tax benefits of a limited liability company. LLCs are defined as "pass-through enterprises" by the Internal Revenue Service (IRS). Unlike C-Corporations, LLC owners are not obligated to pay corporate income taxes.


What are the disadvantages of an LLC?

The cost of forming and running an LLC is generally greater than that of a sole proprietorship or general partnership. There is an initial formation charge in every state. Many states also impose ongoing charges, such as annual report and/or franchise tax fees. Check with your Secretary of State's office for further information.


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