Comprehensive filing requirements, fees, deadlines, and compliance rules for forming and maintaining an LLC in every U.S. state.
One of the most important decisions you will make when forming an LLC is choosing your state of formation. Business law in the United States is regulated at the state level, not the federal level. This means the rules governing your LLC—from formation fees to annual compliance requirements, from liability protections to default governance rules—differ dramatically depending on which state you form in.
Filing Fee: $90 | Annual Franchise Tax: $300 | Processing: 1-3 business days (expedited available)
Delaware is the preferred state for venture-backed startups and corporations planning to raise institutional capital. Its Court of Chancery has extensive precedent in business law, making legal outcomes more predictable. However, for most small businesses, the additional complexity and double registration fees make Delaware formation impractical.
Filing Fee: $100 | Annual Report Fee: Minimum $60 | Processing: 3-5 business days
Wyoming pioneered the LLC structure in 1977 and offers some of the strongest asset protection statutes in the country, including "charging order" protections that make it extremely difficult for creditors to seize LLC membership interests. Wyoming has no state income tax, making it attractive for holding companies and asset protection structures.
Filing Fee: $70 | Annual Minimum Tax: $800 | Processing: 3-5 business days (online)
California requires all LLCs operating in the state to register and pay the $800 minimum annual franchise tax—regardless of whether they are profitable. California also charges an additional LLC fee based on gross receipts above $250,000. California law mandates a written operating agreement for all LLCs.
Filing Fee: $300 | Annual Report: No annual report required (franchise tax may apply) | Processing: 3-5 business days
Texas has no state income tax and relatively straightforward LLC formation requirements. LLCs with gross receipts under $1.18 million (adjusted annually) are exempt from the Texas franchise tax. Texas is particularly favorable for real estate holding LLCs and businesses in the energy sector.
Filing Fee: $125 | Annual Report Fee: $138.75 | Processing: 3-5 business days
Florida has no state income tax on individuals, making it attractive for LLC pass-through income. Florida requires an annual report (not to be confused with a financial report—it is primarily an information update) filed between January 1 and May 1 each year.
Filing Fee: $200 | Publication Requirement: $500-$2,000+ | Annual Filing Fee: $25
New York has a unique and expensive requirement: LLCs must publish a notice of formation in two local newspapers for six consecutive weeks within 120 days of formation. This "publication requirement" can cost $500–$2,000+ depending on the county. New York also legally mandates a written operating agreement within 90 days of formation.