Key Takeaways

  • To form an LLC, you must complete several essential steps, including choosing a name, filing Articles of Organization, appointing a registered agent, and obtaining necessary licenses.
  • Filing requirements go beyond formation: LLCs must also submit tax election forms, annual reports, and state-specific filings to maintain compliance.
  • The correct LLC filing form depends on how your business is taxed — as a disregarded entity, partnership, or corporation — and may include IRS Form 8832 or Form 2553.
  • States often require periodic filings such as annual reports, biennial statements, or franchise tax submissions, each with its own deadlines and fees.
  • Missing key filing deadlines can result in penalties, interest, and even administrative dissolution, so tracking due dates and submitting forms on time is critical.

An LLC filing form is a form that must be filed with a federal, state, or local authority to ensure compliance with federal, state, or local laws and thus ensure an LLC’s good standing in the eyes of the law. Depending on one’s situation with their LLC, there could be few or many LLC forms that need to be filed. Some forms, like those pertaining to permits or licenses, are only necessary for certain businesses, while others, like those pertaining to LLC formation, are necessary for all businesses.

LLC Forms for LLC Formation

Forming an LLC is a multi-step process, some of which requires form filing. Those steps are:

  1. Choosing an LLC name. This is the first step in the process of LLC formation, wherein you will have to choose and register your LLC name with the Secretary of State. Usually, filing for a name will be taken care of when filing the articles of organization, but not always. Also, one may be able to file to reserve a name ahead of time.
  2. Filing articles of organization. Articles of organization are documents which provide basic information about your LLC to your state, including its name, address, and LLC members’ names. The filing fee for this is usually around $100.
  3. Publishing a notice of LLC formation. This is not required in all states, but in those states where it is, you must publish several notices in a newspaper in the community where your LLC is located. This notice informs the public that your LLC will soon be in operation. Once this is done, you must file an affidavit of publication with the LLC filing office.
  4. Obtain permits and licenses. If your business requires it, you will have to file applications for the permits and licenses necessary to run your business. These can vary from state to state and jurisdiction to jurisdiction, but some common ones you may need to file include a business license, a seller's permit, and a zoning permit.

Essential Steps to Form an LLC Correctly

Forming an LLC involves more than just filling out a single form — it’s a structured legal process with multiple steps that vary by state. To properly form an LLC and avoid delays or rejections, you should follow these steps:

  1. Choose and Reserve Your Business Name: Ensure the name is unique and complies with state naming requirements (often including “LLC” or “Limited Liability Company”). Some states allow you to reserve the name before filing the Articles of Organization, which is helpful if you’re still preparing your documentation.
  2. Designate a Registered Agent: This is a person or business authorized to receive legal notices and official correspondence. Most states require a registered agent with a physical address in the state of formation.
  3. File the Articles of Organization: This foundational document typically includes the LLC’s name, principal office address, purpose, and names of members or managers. Filing fees range from $50 to $500 depending on the state.
  4. Draft an Operating Agreement: Although not always required by law, this internal document outlines the LLC’s ownership structure, management duties, and profit distribution. It’s a critical tool for preventing disputes among members.
  5. Apply for an EIN: An Employer Identification Number from the IRS is necessary for tax filing, hiring employees, and opening a business bank account.
  6. Register for State Taxes and Licenses: Depending on your industry and location, you may need a sales tax permit, professional license, or zoning approval.
  7. File Initial Reports (If Required): Some states require a first-year or initial report soon after formation, usually with a small filing fee.

Completing these steps ensures your LLC is legally recognized and ready to operate while meeting all regulatory requirements.

LLC Tax Election Forms

There are a number of ways an LLC can file its tax forms. These are:

  • As a single-member LLC. In this case, the IRS will treat it as a disregarded entity, and the sole LLC member will report their LLC’s expenses and income on Schedule C of their personal tax return, so long as their income exceeded $400 for the year. If it did not, they will not have to file.
  • As a multi-member LLC. In this case, the IRS will treat it as a partnership, and the LLC will have to file an informational tax return (Form 1065) while its members report their LLC’s expenses and income in the same way they would if they were in a single-member LLC.
  • As a corporation. This is only done by choice for a single- or multi-member LLC, and in this case the LLC will be required to file Form 8832 with the IRS, regardless of whether it had any income for the year. The LLC may choose to be taxed like this at the time of its formation, or it can elect this status at a later time. Choosing such a tax method does not change the LLC itself into a corporation.

Important Tax Filing Deadlines for LLCs

After you form an LLC, tax compliance becomes a recurring responsibility. Understanding and meeting filing deadlines is essential to avoid penalties and interest. Here’s a breakdown of common due dates:

  • March 15: Partnerships (multi-member LLCs taxed as partnerships) must file Form 1065 and distribute Schedule K-1s to members.
  • April 15: Single-member LLCs taxed as sole proprietorships report business income on Schedule C with their personal tax return.
  • March 15 or April 15: LLCs that elected to be taxed as S corporations must file Form 1120-S by March 15, while those taxed as C corporations file Form 1120 by April 15.
  • Quarterly Estimated Taxes: If your LLC owes more than $1,000 in tax, you must pay estimated taxes quarterly — typically due on April 15, June 15, September 15, and January 15 of the following year.
  • State Filing Deadlines: States may impose their own income tax or franchise tax due dates, often aligned with federal deadlines but sometimes differing based on fiscal year-end dates.

Missing these deadlines can result in penalties ranging from 5% to 25% of the unpaid tax, plus daily interest on overdue amounts. Setting reminders and consulting a tax professional can help ensure all forms are submitted on time.

Examples of LLC Forms and Fees

In addition to tax forms, there are numerous other forms that an LLC may have to file. These include, but are not limited to:

  • Name Reservation Filing. Fee: $25. Expedited fee: $50.
  • Reserved Name Cancellation Filing. Fee: $5. Expedited fee: $50.
  • Reserved Name Transfer Filing. Fee: $25. Expedited fee: $50.
  • Renewal of Assumed Name Filing. Fee: $25. Expedited fee: $50.
  • Registered Agent Resignation Filing. Fee: $5. Expedited fee: $50.
  • Domestic Application for Withdrawal Filing. Fee: $5. Expedited fee: $50.
  • Correction Statement Filing. Fee: $25. Expedited fee: $50.
  • Refund Petition Filing. Fee: $5. Expedited fee: $50.
  • Denial Statement Filing. Fee: $10. Expedited fee: $50.
  • Termination Statement Filing. Fee: $5. Expedited fee: $50.
  • Conversion Articles Filing. Fee: $100. Expedited fee: $200.
  • Designation Certificate Filing. Fee: $50. Expedited fee: $50.
  • Registered Name Renewal Filing. Fee: $50. Expedited fee: $50.
  • Registered Name Cancellation Filing. Fee: $5. Expedited fee: $50.

Annual Maintenance Filings and Compliance Forms

Forming an LLC is just the beginning — ongoing compliance is necessary to keep your business in good standing. Depending on your state and business type, you may need to file the following forms each year:

  • Annual or Biennial Reports: Most states require LLCs to file a report with updated company information. Fees typically range from $20 to $200.
  • Franchise Tax or Annual Fee Forms: Some states impose a flat annual franchise fee or a tax based on revenue. Filing deadlines usually align with state income tax due dates.
  • Amendment Filings: If you change your LLC’s name, business address, or ownership structure, you must file an Articles of Amendment form with the state.
  • Certificate of Good Standing: Often required when applying for business loans or registering in another state, this certificate confirms your LLC is compliant with filing and tax obligations.
  • Dissolution or Withdrawal Forms: If you cease operations or move to another state, you must file appropriate termination documents to avoid ongoing tax liabilities.

Maintaining compliance not only prevents costly penalties but also protects your limited liability status and keeps your LLC in good standing with state authorities.

Frequently Asked Questions

  1. What is the primary form needed to form an LLC?
    The main filing is the Articles of Organization, which registers your LLC with the state and establishes it as a legal entity.
  2. Can I form an LLC without an operating agreement?
    While not always legally required, an operating agreement is strongly recommended to define ownership, responsibilities, and dispute resolution procedures.
  3. How much does it cost to form an LLC?
    State filing fees typically range from $50 to $500. Additional costs may include name reservation, publication notices, and business licenses.
  4. Do I need to file anything annually after forming an LLC?
    Yes. Most states require annual or biennial reports, franchise tax filings, and other compliance documents to maintain good standing.
  5. What happens if I miss an LLC filing deadline?
    Missing a deadline can lead to late fees, tax penalties, interest charges, and in severe cases, administrative dissolution of your LLC.

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