Official-source research
State agencies, statutes, IRS and regulators
Free LLC education · 50 States + DC · Updated 2026
Start and Maintain Your LLC With a Clear State-by-State Plan.
LLC School helps you understand what to file, where to file it, what happens next, and which costs or deadlines are state-specific. Use the free guides to do it yourself, then choose paid help only when it actually saves you time or complexity.
Written and maintained by Ahmad Adil · LLC SchoolQuick Answer
What is an LLC?
An LLC (limited liability company) is a business entity created under state law. Its members generally receive limited liability for company obligations, but the protection is not absolute and depends on applicable law and how the business is operated. Federal tax treatment is separate: a single-member LLC is generally disregarded for federal income-tax purposes by default, while a multi-member LLC is generally treated as a partnership unless an election changes the classification. The state formation document and filing agency also vary by jurisdiction.
50 States + DC
State-specific LLC pathways
EIN: $0 from IRS
Use paid help only if you want assistance
DIY first
Commercial options are clearly separated
The LLC School Process
One 8-Step Roadmap From Name to Ongoing Compliance
The exact forms, fees and deadlines differ by state. The workflow stays consistent so you always know what to check next.
1
Choose & Search the Name
Check state naming rules and the official business-name database before filing.
Choose your state2
Appoint the Required Agent
Understand registered-agent requirements and when a professional service is useful.
Registered Agent guide3
File the LLC Formation Document
Learn how Articles, Certificates and state formation filings create the LLC.
Formation filing guide4
Create an Operating Agreement
Document ownership, management, voting, distributions and internal rules.
Operating Agreement guide5
Get an EIN When Needed
Learn when an EIN is needed and how the IRS application works.
EIN guide6
Calendar Ongoing State Filings
Understand annual, biennial, franchise-tax and other recurring state obligations.
Annual compliance guide7
Check Licenses & Permits
Review state, local and industry licensing layers that may apply.
Business Licenses guide8
Understand LLC Taxes
Separate federal classification from state and local tax obligations.
LLC Taxes guideChoose Your State
Find Your State-Specific LLC Guide
Search by state to open the local formation and compliance guide. State fees are intentionally not hardcoded here because they change; each state guide is the source for its current verified figures.
No state matches that search.
Tip: for many small businesses, forming where you actually operate is the practical starting point. If you are comparing Delaware, Wyoming, Nevada or another state against your home state, use the Best State to Form an LLC guide before deciding.
Why LLC School
Clear Guidance Without Mixing Education and Sales
Verify the rule before the recommendation
Changing fees, deadlines, forms, tax rules and agency requirements are checked against primary government or regulator sources before they are treated as current facts.
Show the DIY path
When a state or federal agency lets you complete a task directly, the guide explains that route first. Paid services are optional assistance—not a substitute for the underlying answer.
Separate state law from federal tax
LLC formation, liability, tax classification, licenses and ongoing compliance are different systems. The guides keep those layers separate instead of reducing everything to one slogan.
Editorial standard: LLC School may earn commissions from some service recommendations, but affiliate relationships do not determine the state fee, deadline, tax rule or official filing requirement shown in a guide. Read the advertising disclosure and about LLC School.
Foundation
What Is an LLC?
Understand what the entity does, where limited liability comes from and what an LLC does not automatically solve.
Read guide →
Formation
Registered Agent Guide
Learn who can serve, when a service is useful and why registered-office rules vary by state.
Read guide →
State Choice
Best State to Form an LLC
Compare your home state against Delaware, Wyoming and other frequently marketed formation states.
Read guide →
Costs
LLC Filing Fees by State
Use the dedicated fee guide instead of relying on a homepage number that can become stale.
View state fees →
Federal Setup
How to Get an EIN
See when an EIN is needed and how eligible applicants can obtain one directly from the IRS for free.
Read EIN guide →
Taxes
How LLC Taxes Work
Separate state-law LLC status from federal tax classification, elections and state tax obligations.
Read tax guide →
After Formation
Set Up the Business Around the LLC
These are separate operational decisions—not substitutes for forming the LLC correctly.
Operating Agreement
Use the LLC School operating-agreement system to document ownership and management before you rely on generic default rules.
Operating Agreement guide →Domain & Website
Secure the business name online and build a simple web presence after you have checked the legal business name and domain separately.
Explore Hostinger →Business Banking
Compare bank account requirements and features once your formation documents and EIN information are ready.
Compare business banking options →Optional Formation Help
Northwest Registered Agent — $39 + State Fees
For visitors who prefer a service to prepare and submit the formation filing instead of handling the filing themselves.
- ✓$39 formation service plus the applicable state filing fee
- ✓Registered agent service included for the first year; Northwest currently lists $125/year after that
- ✓Business address, domain, website, email and phone tools are included in the current formation offer
- ✓Northwest states that it does not sell customer data
Advertising disclosure: LLC School may earn a commission if you purchase through this link, at no extra cost to you. The DIY filing information on LLC School remains available whether or not you use a partner. Full disclosure.
About the Publisher
Ahmad Adil
Founder & CEO, LLC School
Ahmad Adil founded LLC School to publish practical LLC formation and compliance guides organized around state-specific requirements. The site's current rebuild standard prioritizes primary-source verification, clear separation between state law and federal tax rules, visible affiliate disclosure, and page-by-page update dates for changing requirements.
Frequently Asked Questions
LLC Basics, Answered Carefully
National answers should explain the rule without pretending every state, bank, tax situation or business is identical.
LLC formation costs depend on the state and filing method. The safest way to budget is to check the current state filing fee, any publication or initial-report requirement, registered-agent cost if you hire one, and ongoing annual or biennial state charges. LLC School's state guides separate the one-time formation cost from recurring compliance costs.
Many straightforward LLCs can be formed directly with the state without hiring a lawyer. Legal advice can be valuable when ownership, investor rights, regulated activities, unusual tax arrangements, intellectual property, or complex contracts are involved. LLC School explains the filing process, but it is not a substitute for individualized legal advice.
A sole proprietorship generally has no separate state-law entity between the owner and the business. An LLC is a separate legal entity under state law and generally provides limited liability to its members when properly formed and operated. Federal tax treatment is a separate question: a single-member LLC is generally disregarded by default, while a multi-member LLC is generally treated as a partnership unless another federal classification is elected.
For many small businesses, the practical starting point is the state where the business is actually operated. Forming in another state can create foreign-registration, registered-agent, tax, filing, and compliance obligations in more than one jurisdiction. Delaware, Wyoming, Nevada, and other states can make sense in particular situations, but the decision should be based on the business's real facts rather than a generic 'best state' claim.
A dedicated business account is strongly recommended for clean bookkeeping, payments, tax records, and demonstrating separation between personal and business finances. Bank requirements vary, and an EIN by itself does not guarantee approval. Keep your formation document, EIN confirmation, operating agreement, identification, and ownership information available.
No. An LLC is a state-law entity, not one federal tax classification. A domestic single-member LLC is generally disregarded for federal income-tax purposes by default, while a domestic multi-member LLC is generally treated as a partnership unless an election changes the classification. An S-corporation election can be useful in some situations, but there is no universal profit threshold that makes it automatically beneficial.
Under FinCEN's current rule, entities created in the United States are exempt from the federal BOI reporting requirement. The current reporting-company definition generally applies to certain foreign-formed entities registered to do business in the United States. Because this area has changed repeatedly, verify the current rule directly with FinCEN before relying on older guidance.