LLC Fee Schedule: What Owners Should Know
An LLC fee schedule is the itemized list of state and local charges tied to forming, maintaining, and sometimes dissolving a limited liability company. These fees vary by jurisdiction, entity type, and how the LLC elects to be taxed. Knowing the typical items on an LLC fee schedule helps owners budget accurately and avoid late penalties.
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State filing fees for Articles of Organization usually fall between $40 and $500, with most states clustering around $100 to $200. Some states charge a flat fee, while others base the amount on the number of members or the amount of capital raised. The fee schedule also typically includes the cost of a registered agent, which can range from $50 to $300 per year depending on the service and state.
Typical Line Items on an LLC Fee Schedule
- Formation or Articles of Organization filing fee
- Registered agent service fee
- Annual report or statement of information fee
- State franchise tax or minimum annual tax
- Business license and local permit fees
- EIN application fee (if applicable)
- Amendment or restatement filing fees
- Dissolution or withdrawal filing fee
State-by-State Variation
State fee schedules differ widely. Delaware, a popular state for LLCs, charges a $90 formation fee, an annual report fee of $300, and a franchise tax that starts at $300. California imposes an $800 minimum franchise tax annually on top of an $20 formation fee and a biennial $20 Statement of Information fee. New York charges a $200 filing fee and a biennial $9 annual report fee, but also requires publication of the formation notice, which can add several hundred dollars.
| State | Formation Fee | Annual Report Fee | Minimum Annual Tax |
|---|---|---|---|
| Delaware | $90 | $300 | $300 franchise tax |
| California | $20 | N/A (annual LLC fee) | $800 |
| New York | $200 | $9 (biennial) | No franchise tax |
| Texas | $300 | No annual report | No franchise tax (if below threshold) |
| Wyoming | $100 | $60 (annual) | No franchise tax |
These figures reflect standard state-mandated charges. The total cost of operating an LLC can be higher once local business licenses and professional permit fees are included.
Ongoing Fees and the Annual Report Cycle
Most states require an annual or biennial report, and the fee schedule will list the associated charge and the due date. Missing a deadline typically triggers a late fee, and in some states, persistent non-filing leads to administrative dissolution of the LLC. The annual report fee often ranges from $10 to $300, and the schedule may also note whether the payment is tied to a franchise or income tax return.
Fees That Change with LLC Activity
Certain actions trigger additional fees. Amending the articles of organization, converting the LLC to another entity type, or registering to do business in a foreign state all appear on the fee schedule as separate line items. These amendment or foreign registration fees typically range from $25 to $250, depending on the state.
How Tax Elections Influence the Schedule
The LLC fee schedule itself does not include federal income tax, but the choice of tax treatment affects cash flow. An LLC taxed as a sole proprietorship or partnership avoids entity-level tax but must handle self-employment taxes. An LLC electing S-corp or C-corp status may face additional state-level fees or taxes, which the fee schedule can help owners anticipate when comparing states.
Budgeting Tips for LLC Owners
Build a simple spreadsheet that tracks every item on the LLC fee schedule for the home state and any states where the LLC is registered to do business. Include a column for due dates and a buffer for unexpected fee increases. State legislatures occasionally adjust fee schedules, so checking the secretary of state website annually is a reliable way to stay current without relying on outdated estimates.