The one document you actually file to create an LLC is your state’s formation paper. Most states call it Articles of Organization. Delaware and Texas call it a Certificate of Formation. To file it, you need an available LLC name, a registered agent with a street address in the state, a business address, and the filing fee, which runs from about $35 to $500 depending on the state. After approval, you get an EIN from the IRS and sign an operating agreement. As of October 2026, U.S.-formed LLCs do not file a beneficial ownership report with FinCEN.
The checklist at a glance
| Document | Who it comes from | When you need it | Typical cost |
|---|---|---|---|
| Articles of Organization or Certificate of Formation | State filing office, usually the Secretary of State | To create the LLC | $35 to $500 |
| Registered agent details | You pick the agent | Listed in your formation filing | Free if you serve as your own agent; commercial services often run $100 to $300 a year |
| Operating agreement | You write and sign it | Right after formation | $0 to a few hundred dollars |
| EIN confirmation letter | IRS | Before you open a bank account or hire anyone | Free |
| Initial or annual report | State | Some states want one soon after formation | Varies |
| Licenses and tax registrations | State revenue department, city, or county | Before you sell or open the doors | Varies |
What you need in hand before you file
Most formation forms take ten minutes if you’ve gathered these first:
- A name that passes your state’s availability search and includes “LLC,” “L.L.C.,” or “Limited Liability Company”
- A registered agent, either a person or a company, with a physical street address in your state
- Your principal office address, plus a mailing address if it’s different
- The name and address of the organizer, meaning the person who signs and submits the filing
- Names and addresses of members or managers, if your state asks for them
- A card or bank account for the filing fee
One thing people miss: formation filings are public record. Whatever address you list can be found online. Plenty of owners use their registered agent’s address or a business address instead of their home.
What does the state charge?
State filing fees range from about $35 in Montana and $40 in Kentucky to $500 in Massachusetts. Most states land between $50 and $200. The filing fee is only the first bill, though.
| State | Filing fee | Yearly cost after that |
|---|---|---|
| Kentucky | About $40 | About $15 annual report |
| California | $70 | $800 minimum franchise tax |
| Florida | $125 | About $139 annual report |
| Texas | $300 | No annual fee for most small LLCs |
| Massachusetts | $500 | $500 annual report |
California looks like a bargain at $70 until the $800 franchise tax arrives, and that tax applies even if the LLC earns nothing. Delaware has a $300 yearly tax. Massachusetts charges $500 to file and another $500 every year.
If you live and work in one state, forming there is usually simplest. Forming in Delaware or Nevada and operating in Ohio still means registering in Ohio, so you pay two states.
Does an LLC need a registered agent?
Yes, in every state. The agent receives legal papers and official state mail on the LLC’s behalf. The address must be a physical street address in the state where you’re forming, not a P.O. box, and someone has to be available there during business hours. You can be your own agent if you’re home or at your office during the day. If not, a commercial agent is the usual fix.
Is an operating agreement required?
New York is the clearest case. It requires a written operating agreement, adopted within 90 days of filing. California, Missouri, and Maine are commonly listed as requiring one in some form. Elsewhere it’s optional on paper. You never file it with the state. It stays in your records.
Write one anyway. Banks routinely ask for it, and it helps show the LLC is a separate entity from you, which is the whole point of the structure. A single-member LLC needs one too. It can be short: who owns what, who makes decisions, and how money comes out.
How do you get an EIN?
An EIN is the IRS’s nine-digit number for your business. It’s free. If your business is based in the U.S. and the responsible party has a Social Security number or ITIN, you can apply online and get the number the same session. Save the confirmation letter right away.
Two details trip people up. The responsible party has to be an individual, not another company. And the IRS issues one EIN per responsible party per day, so if you’re forming several LLCs, space the applications out.
A single-member LLC with no employees can technically use the owner’s SSN for federal tax purposes. Most owners get an EIN anyway, because banks want one and it keeps your SSN off vendor forms.
Founders without an SSN or ITIN can’t use the online tool. They can fax or mail Form SS-4, or call the IRS international line at 267-941-1099. Fax usually takes about four business days. Mail takes about four weeks.
Which document can you skip now?
The beneficial ownership information report. On August 11, 2026, FinCEN issued a final rule permanently exempting U.S.-formed companies from BOI reporting under the Corporate Transparency Act, effective August 14. Domestic LLCs have nothing to file, update, or correct. Foreign-formed entities registered to do business in the U.S. still report.
New York has its own transparency law, in effect since January 1, 2026. As it now stands, it covers only LLCs formed outside the United States that register in New York.
Add-ons that catch people off guard
- New York publication. Within 120 days of formation, a New York LLC must publish notice for six consecutive weeks in two county-designated newspapers, then file a Certificate of Publication with a $50 fee. Newspaper costs run from roughly $150 in some upstate counties to $1,200 or more in Manhattan. Miss the deadline and the LLC’s authority to do business is suspended.
- California Statement of Information. Due within 90 days of formation, separate from the $800 tax.
- Local business license. Many cities and counties want one, and the state won’t tell you.
- Sales tax permit. Selling taxable goods usually means registering with your state’s revenue department.
- Professional licenses. Doctors, lawyers, and similar professionals often have to form a professional LLC with extra paperwork.
Mistakes that get filings rejected
- Using a P.O. box as the registered agent address
- Leaving “LLC” or an equivalent out of the name
- Choosing a name too close to an existing business in your state
- Listing a company instead of a person as the EIN responsible party
- Filing in a state where you have no plan to operate and forgetting the home-state registration
What the bank will ask for
Bring your stamped formation document, your EIN letter, your operating agreement, and photo ID for every owner. Some banks ask for ownership percentages too. Having all four ready usually means one visit instead of three.
Common questions
Do I need a lawyer to form an LLC?
No. Many founders file on their own with the state’s online form. A lawyer makes more sense if you have multiple owners, outside investors, or a licensed profession.
How long does formation take?
Online filings in many states clear in a few business days. Paper filings and slower states can take a couple of weeks.
Can I use my home address?
Yes, but it becomes public. A registered agent’s address or a business address keeps your home out of the record.
Do I still need to file a BOI report?
No, not for a U.S.-formed LLC. The August 2026 FinCEN rule removed the requirement for domestic companies.
What if I skip the operating agreement?
In most states nothing happens legally, and your state’s default rules fill the gap. In New York, you’re out of compliance after 90 days. Everywhere, a bank or a court may ask to see one.
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