# Form a US LLC > Choose the state, file articles of organisation with a registered agent, get the EIN from the IRS for free, write the operating agreement, and open the bank account — with the 2025 BOI change reflected. - **Section:** Life admin · **Region:** US · **Difficulty:** easy - **Time:** Same day to two weeks, depending on the state's processing - **Cost:** State filing fee $35–$500 (most $50–$200) · registered agent $0–$300/year · EIN free - **You end up with:** A formed LLC with an EIN, an operating agreement and a business bank account - **Last reviewed:** 2026-09-05 · **Canonical:** https://for.do/p/us-llc/ ## Before you start - A decision on the state (usually where you live or operate; Delaware or Wyoming only for specific reasons) - A US address for the registered agent, or a registered agent service A US limited liability company is formed at state level with one filing, and everything after it — the EIN, the agreement, the bank account — is quick if done in order. The single rule that changed recently is federal beneficial-ownership reporting, which most older guides still describe as mandatory for every new LLC. ## 1. Choose the state and the name - [ ] Form where you operate unless you have a specific reason not to; foreign registration in your operating state costs a second set of fees. - [ ] Search the state's business entity database for the name; it must include "LLC" or "Limited Liability Company" and be distinguishable from existing entities. - [ ] Check the trademark register (USPTO TESS) and the domain before you commit. ## 2. Appoint a registered agent - [ ] A person or company with a physical address in the state, available in business hours to receive legal papers. - [ ] Use a registered agent service ($50–$300/year) if you do not want your home address on the public record. ## 3. File the articles of organisation - [ ] File online with the Secretary of State (or equivalent): name, address, registered agent, management (member- or manager-managed), organiser. - [ ] Pay the filing fee ($35–$500 depending on the state); expedited processing is available in most. - [ ] Download the stamped certificate when approved. ## 4. Get the EIN from the IRS - [ ] Apply online at irs.gov (free, immediate) once the LLC is approved; a responsible party with an SSN or ITIN is required for the online form. - [ ] Without an SSN/ITIN, file Form SS-4 by fax or mail; it takes weeks. ## 5. Write the operating agreement - [ ] Members, ownership percentages, capital contributions, management, voting, distributions, transfer restrictions, and what happens on death or exit. - [ ] Sign it and keep it with the records; single-member LLCs need one too. ## 6. Open the bank account and register locally - [ ] Bank account with the certificate, EIN letter and operating agreement; keep business and personal money separate. - [ ] State tax registration (sales tax, employer accounts) and local business licences as your activity requires. ## 7. Check the federal BOI status once - [ ] Read FinCEN's BOI page: as of the March 2025 interim final rule, entities created in the US are exempt from BOI reporting; confirm the rule is unchanged for your filing date. ## 8. Stay compliant each year - [ ] Calendar the annual report and fee, the registered agent renewal, and tax deadlines (the LLC is a pass-through by default; elect S-corp status only with advice). ## Where people get this wrong - Following pre-2025 checklists on BOI reporting. FinCEN's March 2025 interim final rule exempts all entities created in the US from beneficial-ownership reporting; only foreign entities registered to do business in the US still report. Check FinCEN's current page before filing anything. - Forming in Delaware because you read about it. If you operate in another state you must also register there as a foreign LLC and pay both states' fees and annual reports. - Paying a service for the EIN. The IRS issues EINs free, online, in minutes, to a responsible party with an SSN or ITIN. - Skipping the operating agreement. Banks and courts ask for it, and without one the state's default rules govern your ownership. ## Questions **Which state?** The state where the business actually operates, in almost every case. Delaware suits venture-backed corporations; Wyoming and Nevada suit holding structures with no operating nexus elsewhere. **Do I need a lawyer?** Not for a single-member or simple multi-member LLC; the state's own portal and a template operating agreement are enough. Use one for complex ownership or investor terms. **What are the ongoing obligations?** An annual or biennial report and fee in most states, a registered agent kept current, and federal/state taxes — the LLC itself is a pass-through by default. ## Tools used - [IRS EIN online application](https://find.do/t/irs-ein-online/) (official) — A free Employer Identification Number in minutes. - [FinCEN BOI reporting](https://find.do/t/fincen-boi/) (official) — The federal beneficial-ownership rule — and its March 2025 exemption for US-created entities. - [Northwest Registered Agent](https://find.do/t/northwest-registered-agent/) — Registered agent service and LLC formation in every state. - [USPTO trademark search](https://find.do/t/uspto-search/) (official) — Search registered and pending US trademarks. ## Sources - [FinCEN — Beneficial Ownership Information reporting](https://www.fincen.gov/boi) - [IRS — Apply for an Employer Identification Number online](https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online) - [LegalZoom — How to start an LLC in 7 steps (2026)](https://www.legalzoom.com/articles/how-to-start-an-llc-in-7-steps)