Guides

Start your business in any state, the right way.

Plain-English guides to forming an LLC, C corporation or S corporation in all 50 states, with every filing fee and annual requirement checked against the state's own sources.

Checked against official state sourcesUpdated October 19, 2026All 50 states

Find your state Compare structures

LLC guides

The simplest way to protect your personal assets, with pass-through taxes and few formalities. The right fit for most small businesses.

50 LLC guides

C corporation guides

For founders raising capital or granting stock options. Profits are taxed at a flat 21% federal rate.

50 C-Corp guides

S corporation guides

A tax election for an LLC or corporation that can lower self-employment tax once profits grow.

50 S-Corp guides

C corp vs. S corp

How the two corporate tax structures differ, who can use each, and how to choose between them.

Corporation basics

Find your state

Every state, its fees and its rules.

Pick a structure, then your state. Each guide covers the form to file, the fee, the annual report and the taxes.

Show guides for

ALAlabamaLLC state fee $225 AKAlaskaLLC state fee $250 AZArizonaLLC state fee $50 ARArkansasLLC state fee $50 CACaliforniaLLC state fee $70 COColoradoLLC state fee $50 CTConnecticutLLC state fee $120 DEDelawareLLC state fee $110 FLFloridaLLC state fee $125 GAGeorgiaLLC state fee $110 HIHawaiiLLC state fee $50 IDIdahoLLC state fee $100 ILIllinoisLLC state fee $150 INIndianaLLC state fee $95 IAIowaLLC state fee $50 KSKansasLLC state fee $85 KYKentuckyLLC state fee $40 LALouisianaLLC state fee $125 MEMaineLLC state fee $175 MDMarylandLLC state fee $100 MAMassachusettsLLC state fee $500 MIMichiganLLC state fee $50 MNMinnesotaLLC state fee $155 MSMississippiLLC state fee $50 MOMissouriLLC state fee $50 MTMontanaLLC state fee $35 NENebraskaLLC state fee $100 NVNevadaLLC state fee $425 NHNew HampshireLLC state fee $100 NJNew JerseyLLC state fee $100 NMNew MexicoLLC state fee $50 NYNew YorkLLC state fee $200 NCNorth CarolinaLLC state fee $125 NDNorth DakotaLLC state fee $135 OHOhioLLC state fee $99 OKOklahomaLLC state fee $100 OROregonLLC state fee $100 PAPennsylvaniaLLC state fee $125 RIRhode IslandLLC state fee $150 SCSouth CarolinaLLC state fee $110 SDSouth DakotaLLC state fee $150 TNTennesseeLLC state fee $300 TXTexasLLC state fee $300 UTUtahLLC state fee $59 VTVermontLLC state fee $155 VAVirginiaLLC state fee $100 WAWashingtonLLC state fee $180 WVWest VirginiaLLC state fee $100 WIWisconsinLLC state fee $130 WYWyomingLLC state fee $100

Choose a structure

LLC, C corporation or S corporation?

All three protect your personal assets. The difference is how you're taxed and how much paperwork you keep.

Feature	LLCLimited liability company	C-CorpC corporation	S-CorpS corporation tax status
What it is	A business entity formed under state law	A corporation taxed separately from its owners	An LLC or corporation that elected S status with the IRS
Liability protection	Yes	Yes	Yes
Federal income tax	Passes through to the owners' personal returns	21% on corporate profit, then tax on dividends	Passes through to the owners' personal returns
Self-employment tax	On all of an active owner's profit	None on dividends; salaries carry payroll tax	Only on owners' salaries, not on distributions
Who can own it	Anyone, in any number	Anyone, in any number	Up to 100 U.S. citizens or residents (plus certain trusts and estates)
Ongoing paperwork	Light: a periodic state report in most states	Heavier: bylaws, board and shareholder meetings, minutes	Entity paperwork plus payroll and a business tax return
Usually best for	Most small businesses, freelancers and side projects	Startups raising venture capital or granting stock options	Profitable owner-operators paying themselves a salary

Still deciding? Read LLC vs. sole proprietorship and when an S corp election makes sense.

Fees at a glance

Where an LLC costs the least, and the most.

One-time state filing fees to form an LLC. Annual report fees and state taxes are in each guide.

Lowest state filing fees

Highest state filing fees

Popular states

Where people form most often.

DEDelawareLLC state fee $110 WYWyomingLLC state fee $100 NVNevadaLLC state fee $425 TXTexasLLC state fee $300 FLFloridaLLC state fee $125 CACaliforniaLLC state fee $70 NYNew YorkLLC state fee $200 UTUtahLLC state fee $59

From the Journal

All articles

Starting out

Delaware, Wyoming or your home state: where should you form your LLC?

Delaware and Wyoming get the hype, but most small businesses are better off forming at home. How foreign registration works and when another state really pays off.

August 11, 20266 min read Starting out

How much does it cost to start an LLC? Every fee, explained

State filing fees for an LLC run roughly $35 to $500, but that's not the whole bill. Here's every one-time and recurring cost, and which ones are optional.

March 10, 20266 min read Running the business

Your first 30 days after your LLC is approved: a checklist

Your LLC is approved. Now what? A week-by-week checklist covering your EIN, operating agreement, bank account, licenses, tax setup and the deadlines that come next.

May 12, 20266 min read

Questions

Forming a business, answered.

Can't find your answer? Call us at 801-477-5991 or ask our AI assistant.

Which state should I form my business in?

Usually the state where you live and do business. If you form somewhere else, such as Delaware or Wyoming, you'll generally also have to register in your home state as a foreign entity, which means paying both states' fees and keeping two registered agents. Forming out of state mostly pays off for startups raising venture capital.

What's the difference between an LLC and an S corp?

An LLC is a type of business entity you form with your state. An S corporation is a federal tax status that an eligible LLC or corporation can elect by filing IRS Form 2553. Many small businesses start as an LLC and elect S corp taxation later, once profits are high enough for the payroll tax savings to outweigh the extra cost.

How long does it take to form an LLC or corporation?

It depends on the state and how you file. Online filings are usually the fastest, and many states offer paid expedited processing. Each state guide lists the filing office so you can check its current processing times.

Do I need a lawyer to form a business?

No state requires one. Most owners file the formation document themselves or through a formation service. It's worth talking to an attorney if you have several owners with unequal roles, outside investors, or a regulated business.

How current are these guides?

We check each state's filing fees, report requirements and tax notes against that state's official sources, and every guide shows the date it was last checked and links to the sources we used. States do change fees, so when you order through EZ Entity Setup you always see the exact state fee before you pay.

Can I form a business in a state where I don't live?

Yes. You need a registered agent with a street address in the state where you form, and you'll usually need to register as a foreign entity in any state where you actually do business.

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