How to form an LLC, step by step

What are the steps to start an LLC?

The sequence below is the usual one, though form names, fees and deadlines differ by state, as the Texas, California and New York examples further down show. The order follows when each item is needed.

1. Pick a name and confirm the state will accept it.
2. Choose a registered agent with a street address in the state, where the state requires one.
3. File the formation document (usually called Articles of Organization or a Certificate of Formation) and pay the fee.
4. Publish a notice, only in the few states that require it.
5. Get an EIN from the IRS.
6. Write and sign an operating agreement.
7. Put the first state report, and every one after it, on the calendar, if the state has one.

Each step is covered below with examples from real state records. The state guides, such as how to form an LLC in Texas or forming an LLC in California, give the full detail for one state.

How do you choose and reserve an LLC name?

The state checks a proposed name against businesses already on its records, so searching its database first shows whether the name is free. Reserving the name is a separate, paid step you can skip.

A reservation holds the name while you prepare the rest of the paperwork. It costs $40 for 120 days (Form 501) in Texas, $75 for 120 days in Delaware and $10 for 60 days (online) in California. Ohio's reservation runs longer than those three: $39 for 180 days (Form 534B).^{4, 5, 6, 7}

When the formation document will go in the same week, a reservation adds cost without doing much, because the filing itself puts the name on the state's records. It is more useful when the filing is weeks away or a partner still has to sign.

A name check on a state database tells you whether the name is free in that state's records. Trademark rights are a separate question that a state name search doesn't answer.

Who can be your LLC's registered agent?

A registered agent accepts lawsuits and official notices for the LLC. Where a state requires one, the agent is usually a state resident or a business with a street address there, and an owner who qualifies can serve.

The Texas statute (Tex. Bus. Orgs. Code § 5.201) is one example of these rules. The office must be located at a street address where process may be personally served on the entity's registered agent, and it may not be solely a mailbox service or a telephone answering service. The agent can be an individual who is a resident of this state or an organization.⁸

New York works differently: every LLC must designate the Secretary of State as its agent for service of process, and naming a registered agent as well is the LLC's choice. West Virginia goes further: West Virginia LLCs are not required to appoint an agent for service of process. Florida bills for the designation itself: its total of $125 includes a $25 registered agent designation.^{9, 10, 11, 12}

Serving as your own agent costs nothing extra. The trade-off is that the address you list goes in the public record and someone has to be there to accept papers. A paid agent puts its own address on the filing. Bizee's agent is free for the first year with any Bizee formation package, and Northwest's plan includes registered agent service free for first year. The registered agent guide compares what agent services charge after any free period and how to change one later.^{13, 14}

Which form do you file, and what does it cost in each state?

You file a formation document with the state's business filing office and pay a one-time fee. Some states want a cover form with it. The table below lists the document's official name and the fee in each state.

50 of 51 states publish this in the official sources we checked. Each state's page has the full detail.

The names differ from state to state. Texas calls it the Certificate of Formation to Limited Liability Company (Form 205), California the Articles of Organization (Form LLC-1), and Delaware a Certificate of Formation. Pennsylvania's Certificate of Organization is filed with a Docketing Statement (DSCB:15-134A), and Georgia's Articles of Organization are filed with Transmittal Form CD 231 by mail.^{2, 15, 16, 17, 18}

The fee isn't always a flat number. Tennessee charges $50 per member, $300 minimum, $3,000 maximum, so an LLC with more members pays more there, and Georgia's fee of $110 includes a service charge.^{19, 20}

How do you submit the formation document?

Many states take the document online, by mail or both. Texas accepts filings online through SOSPortal, by mail or in person at its office. Colorado takes them online only, and they take effect immediately after payment. Where both routes exist, online can be quicker, as in California (Online: 5 days or less; PDF forms: 10+ days).^{2, 15, 21}

Processing times range widely. Wyoming sits at the quick end, where online filings are active immediately. Pennsylvania asks filers to allow 15 business days, and Georgia gives an estimate of about 7 business days online, which changes with its workload.^{18, 22, 23}

Some states sell faster review at several speeds and prices; Arizona, for example, sells several (Expedite +$35 (typically 3-5 days); Next Day +$100; Same Day +$200; 2-Hour +$400). Others don't sell it for a new LLC. Wyoming's expedite is not available for initial formations or other filings that can be completed online, and Florida lists expedited filing as not offered. The LLC timeline guide lists each state's rush tiers with the extra cost.^{24, 25, 26}

Do any states require you to publish a notice?

A few states, such as New York and Arizona, require a newspaper notice after the LLC is formed. In New York, skipping it leads to suspension of the LLC's authority.

In New York you must publish the Articles or a notice in two newspapers chosen by the county clerk for six consecutive weeks, then file a Certificate of Publication ($50) within 120 days. The state warns that missing that deadline for publishing and filing the Certificate of Publication results in suspension of the LLC's authority. Those newspapers' charges are not part of the state's filing fee.²⁷

Arizona requires notice too, unless the agent's street address is in Maricopa or Pima County, where the ACC posts the notice online. Texas had a notice rule, but it was repealed in 2003. The state guide, such as forming an LLC in New York, shows whether the step applies before you budget.^{28, 29}

How do you get an EIN for your LLC?

You apply with the IRS itself, and the IRS never charges a fee for an EIN. If an online application is approved, the EIN is issued immediately online.³

Applicants abroad have a separate route. A business whose principal place of business is outside the U.S. applies by phone (267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern) or submits Form SS-4 by fax or mail. The IRS issues an ITIN to people who need a U.S. taxpayer ID for federal tax purposes but aren't eligible for an SSN.^{30, 31}

Whether an LLC needs one depends on its situation. Per the IRS, a single-member LLC needs its own EIN if it has any employees or must file certain excise tax forms; otherwise it generally uses the owner's SSN or EIN for income tax.³²

Formation services sell EIN filing as an add-on. LegalZoom lists its EIN add-on at $79; Bizee charges $70 and ZenBusiness $99 one-time (included in Pro and Premium). Northwest charges $50 (with SSN) and $200 without SSN, so founders without an SSN pay more there. The EIN guide covers the application, and the services that include an EIN are listed together.^{33, 34, 35, 36}

Do you need an operating agreement?

An operating agreement is the members' contract on who owns what share, how decisions are made and how money leaves the company. Whether a state requires one is a question our state records don't answer.

The state's own statute or guidance says whether one is required or has to be filed. A single-member LLC can have one too, as a written record of how the company is run apart from its owner.

Several formation plans include a template, and some providers sell it separately. Tailor Brands' tiers differ here (Included in Essential and Elite; not in Lite), Northwest offers a free template, and ZenBusiness lists a paid template ($99 one-time template (included in Pro and Premium)). The operating agreement guide explains what one covers.^{35, 37, 38}

What do you file after the LLC is formed?

States such as Florida, Georgia and North Carolina require a yearly report, and a few, such as California and Nevada, want a first report soon after formation. Late filing carries a penalty in some states.

Some deadlines come early. California requires a Statement of Information due within 90 days of formation ($20). Nevada requires an Initial List of Managers or Members ($150) due when the Articles of Organization are filed, along with the $200 State Business License, so that cost belongs in the formation budget.^{15, 39}

Recurring reports differ in name, timing and cost from one state to the next. Florida's annual report costs $138.75 if filed January 1 to May 1 each year. Texas has no report with its Secretary of State at all; instead, LLCs file an annual Franchise Tax Report with a Public Information Report (PIR) with the Comptroller, due May 15, and the Comptroller charges a $50 penalty per franchise tax report filed late (even if no tax is due). Delaware asks for no report at all, yet it charges every LLC a $400 annual LLC tax, due on or before June 1. Ohio requires no annual report, so its recurring report fee is $0.^{12, 29, 40, 41, 42, 43}

Some plans file the report for you: Tailor Brands lists report filing in some tiers (Included in Essential and Elite (annual compliance report filing and updates); not in Lite). The annual report guide covers due dates, late fees and the plans that handle the filing.³⁷

Default federal tax treatment follows from the number of owners. Per the IRS, a single-member LLC is disregarded as separate from its owner by default, and a domestic LLC with at least two members is a partnership by default. The single vs multi-member guide explains the forms each one files. Beneficial ownership reporting no longer applies to a domestic LLC: U.S. companies are permanently exempt from BOI reporting under a FinCEN final rule effective August 14, 2026.^{32, 44, 45}

Should you file the LLC yourself or use a service?

Filing it yourself costs the state fee and your time. A service charges a plan price on top and handles the filing, often with an agent, EIN or operating agreement bundled in.

The state fee is the same either way, and a service doesn't speed up the state's own review unless someone pays for expedite where the state offers it. What a service adds is a prepared form and, in many plans, items you would otherwise buy one at a time. We compare 12 services; the full plan list shows what each tier includes, and the cost calculator adds your state's fees to each plan for the first and second year.

The DIY vs service guide goes through the trade-off in detail, and the cheapest formation services list shows the lowest-priced plans with what they leave out. Founders outside the U.S. have extra steps, covered in the guide for non-U.S. residents. If you're still choosing the state itself, start with the best state for an LLC guide.