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🏒 Pillar Execution Guide2026 Edition

The Ultimate Guide to Starting an LLC in 2026

A Limited Liability Company (LLC) protects your personal assets while offering flexible pass-through taxation. This master guide covers exactly how to form an LLC, state-by-state comparisons, and the legal framework required for long-term protection.

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Fact checked & verified by Sarah Mitchell, Esq., Corporate Legal Advisor

πŸ“‹ How to Form an LLC in 5 Essential Steps

While filing procedures vary by state, the fundamental anatomy of forming a Limited Liability Company remains consistent across the United States. Follow this blueprint:

1

Choose a Unique Business Name

Your name must end with an LLC designator (e.g., L.L.C., Limited Liability Company). You must ensure the name is not already registered in your target state by checking the Secretary of State database.

2

Appoint a Registered Agent

A registered agent is legally responsible for receiving service of process (lawsuits) and official government correspondence on behalf of your LLC. They must have a physical address in the state of formation.

3

File Articles of Organization

This is the official document filed with the state (often called a Certificate of Formation). The filing fee ranges from $40 (Kentucky) to $500 (Massachusetts).

4

Draft an Operating Agreement

Although not legally required in all states, an Operating Agreement is the most critical document. It dictates ownership percentages, management structure, and profit distribution.

5

Obtain an EIN and Open a Business Bank Account

Acquire an Employer Identification Number from the IRS (free). You must use this EIN to open a dedicated business bank account to prevent "piercing the corporate veil".

πŸ‡ΊπŸ‡Έ 50-State LLC Formation Directory

Filing fees, annual reports, and franchise taxes vary wildly. Select a state below to view our dedicated, comprehensive formation guide for that jurisdiction.

Alabama LLCFee: $200 | Annual: $0
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Alaska LLCFee: $250 | Annual: $100
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Arizona LLCFee: $50 | Annual: $0
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Arkansas LLCFee: $45 | Annual: $150
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California LLCFee: $70 | Annual: $800 franchise tax
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Colorado LLCFee: $50 | Annual: $10
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Connecticut LLCFee: $120 | Annual: $80
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Delaware LLCFee: $90 | Annual: $300
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Florida LLCFee: $125 | Annual: $138.75
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Georgia LLCFee: $100 | Annual: $50
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Hawaii LLCFee: $50 | Annual: $15
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Idaho LLCFee: $100 | Annual: $0
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Illinois LLCFee: $150 | Annual: $75
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Indiana LLCFee: $95 | Annual: $32
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Iowa LLCFee: $50 | Annual: $60
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Kansas LLCFee: $160 | Annual: $55
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Kentucky LLCFee: $40 | Annual: $15
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Louisiana LLCFee: $100 | Annual: $35
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Maine LLCFee: $175 | Annual: $85
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Maryland LLCFee: $100 | Annual: $300
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Massachusetts LLCFee: $500 | Annual: $500
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Michigan LLCFee: $50 | Annual: $25
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Minnesota LLCFee: $155 | Annual: $0
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Mississippi LLCFee: $50 | Annual: $0
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Missouri LLCFee: $50 | Annual: $0
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Montana LLCFee: $70 | Annual: $20
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Nebraska LLCFee: $100 | Annual: $26
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Nevada LLCFee: $425 (with bus. license) | Annual: $150
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New Hampshire LLCFee: $100 | Annual: $100
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New Jersey LLCFee: $125 | Annual: $75
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New Mexico LLCFee: $50 | Annual: $0
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New York LLCFee: $200 | Annual: $9 (biennial)
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North Carolina LLCFee: $125 | Annual: $200
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North Dakota LLCFee: $135 | Annual: $50
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Ohio LLCFee: $99 | Annual: $0
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Oklahoma LLCFee: $100 | Annual: $25
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Oregon LLCFee: $100 | Annual: $100
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Pennsylvania LLCFee: $125 | Annual: $7 (decennial)
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Rhode Island LLCFee: $150 | Annual: $50
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South Carolina LLCFee: $110 | Annual: $0
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South Dakota LLCFee: $150 | Annual: $50
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Tennessee LLCFee: $300 | Annual: $300
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Texas LLCFee: $300 | Annual: $0
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Utah LLCFee: $54 | Annual: $18
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Vermont LLCFee: $125 | Annual: $35
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Virginia LLCFee: $100 | Annual: $50
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Washington LLCFee: $200 | Annual: $60
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West Virginia LLCFee: $100 | Annual: $25
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Wisconsin LLCFee: $130 | Annual: $25
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Wyoming LLCFee: $100 | Annual: $60
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βš–οΈ Entity Selection Tool

Forming an LLC is structurally different from electing S-Corp status. An S-Corp can save you thousands in self-employment tax, but comes with payroll requirements.

LLC vs. S-Corp Tax Calculator

Calculate exactly how much you can save in taxes by switching from an LLC to an S-Corp election.

Launch Calculator

πŸ“– LLC Knowledge Base

Master the terminology required to legally operate your business and protect your corporate veil.