How to Start an LLC in 2026: Step-by-Step Guide for Every State

To start an LLC in 2026, you pick a name your state will accept, appoint a registered agent, file Articles of Organization (some states call it a Certificate of Formation) with the state business filing office, and pay the filing fee. Then you sign an operating agreement, get a free EIN from the IRS, and keep up with your state’s annual report or tax. State filing fees range from $35 in Montana to $500 in Massachusetts as of October 2026, and since August 2026, LLCs formed in the U.S. no longer file beneficial ownership reports with FinCEN.

This national guide explains each step and what changes from state to state. For exact fees, forms and deadlines, use the 50-state links below.

Updated October 2026.

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Starting an LLC at a glance (2026)

The steps are the same in every state. The fees, form names and ongoing obligations differ, so treat the cost column as a range and confirm the figures on your state’s page.

What is an LLC, and why do owners choose it?

A limited liability company (LLC) is a business entity created by a state filing. It separates the business from its owners, who are called members, so the LLC’s debts and lawsuits generally stay with the company rather than with the members’ personal assets. The U.S. Small Business Administration describes LLCs as protecting owners from personal liability “in most instances,” which is why keeping business and personal finances apart matters.

The other draw is tax flexibility. Under IRS rules, a single-member LLC is disregarded for income tax by default, so profit is reported on the owner’s return. An LLC with two or more members is taxed as a partnership by default. Either type can elect to be taxed as a corporation with Form 8832, and an eligible LLC can elect S corporation status with Form 2553.

An LLC is not always the right fit. Owners planning to raise venture capital often form a corporation, and a sole proprietorship needs no state filing at all. The how to start a business guide compares the main structures, and the SBA’s business structure overview covers liability and tax differences.

Step 1: Choose a name your state will accept

Every state requires an LLC name to be distinguishable from the names of other entities already on file in that state. Adding “LLC” or changing “the” to “a” usually does not make a taken name distinguishable. Most states also require a designator such as “LLC,” “L.L.C.” or “Limited Liability Company” at the end of the name.

States restrict words that suggest a regulated business or a government connection. Words such as “bank,” “insurance” or “trust” often need approval from another agency, and names that imply the company is a government body are refused. Your state’s naming rules spell out the exact list.

How to check name availability

1. Brainstorm several options, not just one. The free namechk business name generator turns a few keywords into a long list of ideas.
2. Search your state’s business entity database for exact and similar matches. Our business name search guide links to the official search tool for each state.
3. Check whether the matching domain and social media handles are free with the namechk username and domain checker.
4. Run a quick federal trademark search at tmsearch.uspto.gov so the name does not conflict with a registered brand in your industry.

If you are not ready to file, most states let you reserve a name for a fee. Massachusetts, for example, charges $30. Filing the Articles of Organization right away makes a reservation unnecessary, because the approved filing secures the name in that state.

Step 2: Appoint a registered agent

Every state requires an LLC to name a registered agent in its formation filing and to keep one on record for as long as the company exists. The registered agent accepts service of process (lawsuit papers) and official state notices for the LLC. Some states use a different label: Ohio calls the role a statutory agent and Maryland calls it a resident agent.

The agent needs a physical street address in the state, not a P.O. box, and must be available there during normal business hours. You can serve as your own agent if you meet those rules, but your address then appears in the public record. Many owners use a commercial agent to keep their home address private and to avoid missing a delivery.

Mainstay Filing offers registered agent service in all 50 states, and it is included in its formation package for the first year. The registered agent guide explains the requirements and how to change agents later.

Step 3: File Articles of Organization with your state

The Articles of Organization (Certificate of Formation in states such as Texas) is the public document that creates the LLC. Most states accept it online through the Secretary of State’s business portal, and many also accept mail filings. The form is short. It usually asks for:

• The LLC name, with the required designator
• The principal office or mailing address
• The registered agent’s name and in-state street address
• Whether the LLC is member-managed or manager-managed
• The organizer’s name and signature, and sometimes a future effective date

How much does it cost to file an LLC?

Filing fees are set by state law and differ widely. A few verified examples, as of October 2026:

Processing times also vary by state and filing method, and many states sell expedited service for an extra fee. New York adds a step that most states do not: within 120 days of formation, a New York LLC must publish a notice in two newspapers and then file a Certificate of Publication with the Department of State ($50 state fee, plus newspaper costs).

If you form the LLC in one state but do business in another, the second state usually requires a foreign LLC registration with its own fee and its own registered agent.

Step 4: Create an operating agreement

An operating agreement is the LLC’s internal rulebook. It records who owns what percentage, how profits and losses are split, who manages the company, how decisions are made, and what happens if a member leaves or dies. Most states do not require you to file it, but banks, lenders and courts often ask to see it. Single-member LLCs benefit too, because a written agreement helps show the company is a separate entity.

Step 5: Get an EIN from the IRS

An Employer Identification Number (EIN) is the LLC’s federal tax ID. You need one to hire employees and file most business tax returns, and most banks require one to open a business account. The IRS issues EINs for free through its online application, and the IRS states you never have to pay a fee for an EIN.

As of October 2026, the online application is open Monday to Friday from 6 a.m. to 1 a.m. Eastern, Saturday from 6 a.m. to 9 p.m., and Sunday from 6 p.m. to midnight. The IRS issues only one EIN per responsible party per day. Apply after the state approves the LLC, because the application asks for the legal name exactly as filed.

Step 6: Handle taxes, licenses and federal reporting

State taxes and licenses

Depending on what you sell and where, the LLC may need to register for state sales tax, employer withholding and unemployment insurance. Licenses and permits are set by states, counties and cities, and some industries also need a federal license. The SBA licensing guide lists the federal categories, such as alcohol, aviation, firearms and broadcasting.

Beneficial ownership (BOI) reports in 2026

On August 11, 2026, FinCEN issued a final rule that permanently removes the Corporate Transparency Act reporting requirement for U.S. companies and U.S. persons. An LLC formed in a U.S. state does not need to file a BOI report. Only foreign entities registered to do business in the U.S. still report, and FinCEN says it will delete BOI previously submitted by U.S. persons.

Step 7: Keep the LLC in good standing

Most states require a periodic report, annual or biennial, that confirms the LLC’s addresses, managers and registered agent. Some states charge an annual tax instead of, or on top of, the report. Missing these deadlines leads to late fees and can end with the state administratively dissolving the LLC. Examples as of October 2026:

• Delaware: $400 annual tax for every LLC, due on or before June 1.
• California: an $800 annual LLC tax paid to the Franchise Tax Board. The first-year exemption covered only tax years starting in 2021 through 2023, so new LLCs now owe it from the first year.
• Massachusetts: a $500 annual report, due on or before the anniversary of the original filing (Mass.gov).

Open a separate business bank account as soon as you have the approved filing and EIN, and keep the LLC’s money there. Mixing personal and business funds is one of the most common reasons courts disregard an LLC’s liability shield.

How much does it cost to start an LLC in 2026?

The unavoidable cost is the state filing fee, from $35 to $500 depending on the state. Add any ongoing state fee for the first year (a $400 Delaware tax, an $800 California tax or a $500 Massachusetts report, for example), New York’s publication cost if you form there, and optional items: a name reservation, expedited processing, a commercial registered agent and professional help.

The EIN is free, and an operating agreement costs nothing if you start from a template, so a do-it-yourself LLC in a low-fee state can be formed for well under $100.

How to start an LLC in your state

Pick your state for its 2026 filing fee, official forms, annual report deadline and registered agent rules.

FAQs about starting an LLC

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