How to Start an LLC: Step-by-Step Guide (2026)

An LLC (Limited Liability Company) protects your personal assets from business debts and lawsuits while offering flexible tax treatment. It’s the most popular business structure for small businesses, freelancers, and side hustles.

Quick answer: Filing an LLC takes about 30 minutes and costs $35–$500 depending on your state. You’ll need to file Articles of Organization, get an EIN, and create an operating agreement. Most states approve within 1–2 weeks.

How to Start an LLC in 6 Steps

Step What to Do Time Cost
1. Choose your state File in the state where you do business 5 min Free
2. Name your LLC Check availability with your Secretary of State 10 min Free
3. Choose a registered agent Person or service to receive legal documents 10 min $0–$125/year
4. File Articles of Organization Submit formation document to your state 15 min $35–$500
5. Get an EIN Apply for employer identification number from IRS 5 min Free
6. Create an operating agreement Document LLC ownership and rules 30 min Free (DIY)

LLC Formation Costs by State

State Filing Fee Annual Fee Total Year 1
Alabama $200 $100 $300
Alaska $250 $100 $350
Arizona $50 $0 $50
Arkansas $45 $150 $195
California $70 $800 (franchise tax) $870
Colorado $50 $10 $60
Connecticut $120 $80 $200
Delaware $90 $300 $390
Florida $125 $138.75 $263.75
Georgia $100 $50 $150
Hawaii $50 $15 $65
Idaho $100 $0 $100
Illinois $150 $75 $225
Indiana $95 $31 $126
Iowa $50 $60 $110
Kansas $160 $55 $215
Kentucky $40 $15 $55
Louisiana $100 $35 $135
Maine $175 $85 $260
Maryland $100 $300 $400
Massachusetts $500 $500 $1,000
Michigan $50 $25 $75
Minnesota $155 $0 $155
Mississippi $50 $0 $50
Missouri $50 $0 $50
Montana $35 $20 $55
Nebraska $100 $13 $113
Nevada $75 $350 $425
New Hampshire $100 $100 $200
New Jersey $125 $75 $200
New Mexico $50 $0 $50
New York $200 $9 $209
North Carolina $125 $200 $325
North Dakota $135 $50 $185
Ohio $99 $0 $99
Oklahoma $100 $25 $125
Oregon $100 $100 $200
Pennsylvania $125 $70 $195
Rhode Island $150 $50 $200
South Carolina $110 $0 $110
South Dakota $150 $50 $200
Tennessee $300 $300 $600
Texas $300 $0 $300
Utah $54 $18 $72
Vermont $125 $35 $160
Virginia $100 $50 $150
Washington $200 $60 $260
West Virginia $100 $25 $125
Wisconsin $130 $25 $155
Wyoming $100 $60 $160

Cheapest states to form an LLC: Montana ($35), Kentucky ($40), Arkansas ($45), Arizona ($50), Colorado ($50)

Most expensive states: Massachusetts ($500), Tennessee ($300), Texas ($300)

LLC vs Other Business Structures

Feature Sole Proprietorship LLC S-Corp C-Corp
Personal liability protection No Yes Yes Yes
Formation paperwork None Simple Moderate Complex
Formation cost $0 $35–$500 $35–$500+ $35–$500+
Tax flexibility No Yes Limited No
Self-employment tax Yes Yes Partial No
Ongoing compliance Minimal Low Moderate High
Raising investment Difficult Moderate Moderate Easy
Best for Side hustles Most small businesses Profitable businesses >$50K Venture-backed startups

When to Form an LLC

Situation Do You Need an LLC?
Freelancing/consulting Yes — protects personal assets
Online business/e-commerce Yes — liability protection for products/services
Rental property Yes — shields personal assets from tenant lawsuits
Side hustle under $5K/year Maybe — sole proprietorship may be fine
Practice profession (doctor, lawyer) PLLC required in most states
Partnership with others Yes — essential for multi-member businesses
Uber/Lyft driving Optional — insurance typically covers liability

Registered Agent Options

Option Cost Pros Cons
Yourself Free No cost Your address becomes public record
Friend or family Free No cost Must be available during business hours
Northwest Registered Agent $125/year Privacy, mail forwarding Annual cost
LegalZoom $249/year Brand recognition Higher price
ZenBusiness $199/year Bundled with formation Annual cost
Incfile $119/year Budget option Basic service

LLC Tax Treatment Options

One of the biggest advantages of an LLC is tax flexibility. You can choose how you want to be taxed:

Tax Treatment Best For Self-Employment Tax How to Elect
Sole proprietorship (default for single-member) New LLCs, low income Yes — 15.3% on all profit Automatic
Partnership (default for multi-member) Multiple owners Yes — 15.3% on all profit Automatic
S-Corp Profit over ~$50K Only on “reasonable salary” File Form 2553
C-Corp Venture-backed companies No (but double taxation) File Form 8832

Operating Agreement Essentials

Even in states that don’t require it, you need an operating agreement. Include:

Section What It Covers
Ownership percentages Who owns what share of the LLC
Capital contributions How much each member invested
Profit/loss distribution How profits are split (doesn’t have to match ownership)
Management structure Member-managed vs manager-managed
Voting rights How decisions are made
Adding/removing members Process for membership changes
Dissolution What happens if the LLC closes
Buy-sell provisions What happens if a member wants out

After Formation Checklist

Task When Cost
Open business bank account Week 1 Free
Get business insurance Week 1 $30–$100/month
Set up accounting software Week 1 $0–$75/month
Apply for licenses/permits Week 1–2 Varies
File BOI report (Beneficial Ownership) Within 90 days Free
Register for state taxes Before first sale Free
Separate personal and business finances Immediately Free

Common LLC Mistakes to Avoid

Mistake Why It’s a Problem
Mixing personal and business funds Can “pierce the corporate veil” — losing liability protection
Not filing annual reports State can dissolve your LLC
Skipping the operating agreement Disputes have no resolution framework
Forgetting quarterly tax payments IRS penalties of 0.5% per month
Not getting an EIN Can’t open business bank account or hire employees
Filing in Delaware when you operate elsewhere Still must register in your home state anyway

Bottom Line

Starting an LLC is one of the simplest ways to protect your personal assets and look professional. For most small businesses, it takes under an hour to file and costs $35–$500 depending on your state. Skip the expensive legal services — you can do it yourself through your Secretary of State’s website.

For related guides, see LLC vs S-Corp, how to start a business, and best accounting software.

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