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Washington LLC – WA Limited Liability Company – LLC in Washington

The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.

Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.

It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.

Secretary of State Contact Information Corporations Division
Washington Secretary of State
801 Capitol Way S.
P.O. Box 40234
Olympia, WA 98504-0234
(360) 753-7115
LLC Filing and Assistance Website Address www.secstate.wa.gov
LLC Filing Fees To organize, an LLC must file an Application to Form a Limited Liability Company and submit a filing fee of $175. A foreign LLC may register by filing an Application for Foreign Limited Liability Company Registration accompanied by a filing fee of $175. Newly filed LLCs must also file an Initial Report within 120 days of the LLCs initial filing.
LLC Name Reservation Information and Fees Washington organizers may reserve an LLC name by paying a $30 name reservation fee. The form is not available online. Contact the Division for more information.
Link to Get LLC Formation Forms www.secstate.wa.gov/corps/forms.htm
Periodic LLC Reporting Requirements Washington LLCs may file their annual reports online at www.dol.wa.gov/business/renewcorp.html . Washington refers to this annual requirement as a renewal, and the fee is $59.
Link to Get LLC Tax Forms http://dor.wa.gov/content/forms/
LLC Tax Summary LLCs must pay the Business and Occupation Tax each year. The tax is levied on gross income, proceeds of sales or the value of the LLC’s products. The rate is .47% on retailing, .484% on manufacturing and 1.5% on services.
LLC Statute Chapter 25.15 of the Revised Code of Washington

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Washington Corporation – Incorporate in Washington – Washington Incorporation

Are you looking to incorporate in Washington?  Are you trying to learn about Washington incorporation or corporation laws?

The following summary can get you started on your path to incorporation. You’ll find filing fees for Articles of Incorporation, instructions for corporation name reservations, links to filing forms, and a summary of periodic corporation filing requirements.

Secretary of State Contact Information Corporations Division
Washington Secretary of State
801 Capitol Way S.
P.O. Box 40234
Olympia, WA 98504-0234
(360) 753-7115
Secretary of State Address www.secstate.wa.gov
Corporation Filing Fees The fee for filing Articles of Incorporation is $175.
Corporation Name Reservation Information and Fees Washington incorporators may reserve a corporate name by paying a $30 name reservation fee. The form is not available online. Contact the Washington Secretary of State for more information.
Incorporation Forms www.secstate.wa.gov/corps/forms.htm
Periodic Corporation Reporting Requirements Washington corporations may file their annual reports online at www.dol.wa.gov/business/renewcorp.html . Washington refers to this annual requirement as a renewal, and the fee is $59.
Corporation Tax Forms http://dor.wa.gov/content/forms/
Corporate Tax Summary Washington corporations and foreign corporations doing business in Washington must pay a Business and Occupation income tax that is based upon gross income from activities conducted in the state.
“S” Corporation Information Washington recognizes the federal S corporation provision. The subchapter S election is automatic and no state specific forms need be filed to make the subchapter S election.

Are you ready to form your Corporation or LLC today?

Vermont Corporation – Incorporate in Vermont – Vermont Incorporation

Are you looking to incorporate in Vermont?

Are you trying to learn about Vermont incorporation or corporation laws?

The following summary can get you started on your path to incorporation.

You’ll find filing fees for Articles of Incorporation, instructions for corporation name reservations, links to filing forms, and a summary of periodic corporation filing requirements.

Secretary of State Contact Information Corporations Division
Vermont Secretary of State
Heritage I Building
81 River Street
Montpelier, VT 05609-1104
(802) 828-2386
(802) 828-2853 (fax)
Secretary of State Address www.sec.state.vt.us
Corporation Filing Fees The fee for filing Articles of Incorporation is $75.
Corporation Name Reservation Information and Fees Vermont incorporators and LLC organizers may reserve a name by filing an Application to Reserve a Name, available at www.sec.state.vt.us/tutor/dobiz/forms/reservat.htm . The filing fee is $20. The name reservation remains effective for 120 days. Vermont offers informal name searches via the Secretary of State’s website at www.sec.state.vt.us/seek/database.htm.
Incorporation Forms http://www.sec.state.vt.us/tutor/dobiz/dobizdoc.htm
Periodic Corporation Reporting Requirements Vermont corporations and qualified foreign corporations must file an annual/biennial report form. You may generate a form online. The fee for domestic corporations is $25. The fee for foreign corporations is $150. For more information, contact the Vermont Secretary of State.
Corporation Tax Forms http://www.state.vt.us/tax/formsall.shtml
Corporate Tax Summary Vermont corporations and foreign corporations doing business in Vermont must pay a corporate income tax. The corporate tax rate ranges from 7 percent to 9.75 percent. The minimum tax is $250.
“S” Corporation Information Vermont recognizes the federal S corporation provision. The subchapter S election is automatic and no state specific forms need be filed to make the subchapter S election.

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Virginia LLC – VA Limited Liability Company – LLC in Virginia

The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.

Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.

It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.

Secretary of State Contact Information Office of the Clerk
Virginia State Corporation Commission
1300 East Main Street
P.O. BOX 1197
Richmond, VA 23219
(804) 371-9967
(800) 552-7945
LLC Filing and Assistance Website Address www.state.va.us/scc/index.html
LLC Filing Fees To organize, an LLC must file Articles of Organization and submit a filing fee of $100. Foreign LLCs may register by filing an Application for Registration as a Foreign Limited Liability Company accompanied by a filing fee of $100.
LLC Name Reservation Information and Fees Virginia organizers may reserve an LLC name by filing an Application for Reservation or for Renewal of Reservation of LLC name on form LLC-1013 accompanied by a filing fee of $10. The name reservation remains effective for 120 days.
Link to Get LLC Formation Forms www.state.va.us/scc/division/clk/fee_bus.htm
Periodic LLC Reporting Requirements The Commission collects an annual registration fee of $50 from each LLC doing business in Virginia. The fee is due each year by September 1.
Link to Get LLC Tax Forms http://www.tax.virginia.gov/site.cfm?alias=busforms
LLC Tax Summary LLCs are not required to file an annual return with the Virginia Department of Taxation.
LLC Statute Title 13.1, Chapter 12 of the Code of Virginia

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Vermont LLC – VT Limited Liability Company – LLC in Vermont

The following table sets forth a comprehensive summary of Vermont’s LLC laws, filing requirements, taxation and more.

Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.

It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.

Secretary of State Contact Information Corporations Division
Vermont Secretary of State
Heritage I Building
81 River Street
Montpelier, VT 05609-1104
(802) 828-2386
(802) 828-2853 (fax)
LLC Filing and Assistance Website Address www.sec.state.vt.us
LLC Filing Fees The fee for filing Articles of Organization is $75. Foreign LLCs may also register by filing Vermont’s Articles of Organization form and submitting a filing fee of $100. Foreign LLCs must also submit a Good Standing Certificate from their state of organization.
Corporate & LLC Name Reservation Information and Fees Vermont incorporators and LLC organizers may reserve a name by filing an Application to Reserve a Name, available at www.sec.state.vt.us/tutor/dobiz/forms/reservat.htm . The filing fee is $20. The name reservation remains effective for 120 days. Vermont offers informal name searches via the Secretary of State’s website at www.sec.state.vt.us/seek/database.htm.
Link to Get LLC Formation Forms http://www.sec.state.vt.us/tutor/dobiz/dobizdoc.htm
Periodic LLC Reporting Requirements LLCs doing business in Vermont must file an annual report within the first 2.5 months following the end of a fiscal year. The filing fee is $15.
Link to Get LLC Tax Forms http://www.state.vt.us/tax/formsall.shtml
LLC Tax Summary LLCs must file a Vermont Business Income Tax Return. Pass through taxation is granted to LLCs, but they must pay a minimum tax of $250.
LLC Statute Title II, Chapter 21 of the Vermont Statutes

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Are you looking to incorporate in Delaware?  Are you trying to learn about Delaware incorporation or corporation laws?  The following summary can get you started on your path to incorporation.

Secretary of State Contact Information Corporate Filing Section
Division of Corporations
Delaware Secretary of State
John G. Townsend Building
401 Federal Street Suite # 4
Dover, DE 19901
(302) 739-3073
Secretary of State Address http://www.state.de.us/corp/default.shtml
Corporation Filing Fees The fee for filing Articles of Incorporation is $89. The Division of Corporations offers a range of expedited options. See their website for more information.
Corporation Name Reservation Information and Fees Name availability can be checked by following the “Name Reservation” link on the left menu bar on the website. The name reservation is done online, and the fee is $75.
Incorporation Forms http://www.state.de.us/corp/corpforms.shtml
Periodic Corporation Reporting Requirements A domestic corporation’s annual Franchise Tax report is due in March. Forms are mailed to resident agents in January. The filing fee is $25.
Corporation Tax Forms http://www.state.de.us/revenue/services/Business_Tax/Forms.shtml
Corporate Tax Summary All corporations incorporated in the State of Delaware are required to file an Annual Franchise Tax Report and to pay a Franchise Tax . Taxes and annual reports are to be received no later than March 1 each year. The minimum tax is $35 with a maximum of $165,000. Taxes are based on the number of shares of stock issued. Corporations with 3,000 authorized shares or less automatically pay the minimum of $35. Corporations with more than 3,000 authorized shares pay tax according to an annoyingly complex formula that you may find described at the Department of Revenue’s website. Delaware also imposes an income tax, but corporations not conducting business within Delaware are exempt. The Delaware state corporate income tax rate is 8.7 percent of federal taxable income attributable to Delaware activities.
“S” Corporation Information Delaware recognizes the federal S corporation provision. The subchapter S election is automatic and no state specific forms need be filed to make the subchapter S election. S corporations conducting business in Delaware must file Form 1100S, S Corporation Reconciliation and Shareholders Information Return.


Are you ready to form your Corporation or LLC today?

The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.

Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.

It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.

Secretary of State Contact Information California Secretary of State
(For LLCs: Note “LLC Unit”)
1500 11th Street
Sacramento, CA 95814
(916) 657-5448
LLC Filing and Assistance Website Address www.ss.ca.gov
LLC Filing Fees The fee for filing Articles of Organization is $70.
LLC Name Reservation Information California organizers may pay a $10 fee to reserve a name. The name reservation remains effective for 60 days.
Link to Get LLC Formation Forms www.ss.ca.gov/business/corp/corp_formsfees.htm
Periodic LLC Reporting Requirements California LLC and registered foreign LLCs must file a Statement of Information (Form LLC-12) within 90 days of organization accompanied by a $20 fee, and biennially thereafter on the Statement of Information Renewal Form (Form LLC-12R) accompanied by a $20 fee. The Statement of Information must be accompanied by a $5 disclosure fee.
Link to Get LLC Tax Forms http://www.ftb.ca.gov/forms/index.html
LLC Tax Summary California LLCs and foreign LLCs doing business in California are required to pay a minimum $800 annual Limited Liability Company Tax due within three months of the close of the accounting year. [a reader offered the following correction:] LLCs do have an additional “fee” if its income is $250,000 or more. (250k-$499,999 = $900 fee; 500k to $999,999 = $2,500 fee, etc.
LLC Statute Title 2.5 of the California Corporation Code

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Are you looking to incorporate in Arizona?  Are you trying to learn about Arizona incorporation or corporation laws?  The following summary can get you started on your path to incorporation.

Secretary of State Contact Information Corporations Division
Arizona Corporation Commission
14 North 18th Avenue
Phoenix, AZ 85007
(602) 542-6187
Secretary of State Address http://www.azsos.gov/
Corporation Filing Fees The fee for filing Articles of Incorporation is $60. A fill-in-the-blank form is available on the Arizona Corporation Commission’s website. Within 60 days after filing its Articles of Incorporation, domestic corporations must publish a Notice for Publication (sample at: www.cc.state.az.us/corp/filings/forms/) advising the public of the corporation’s business address and statutory agent in a newspaper of general circulation in the county where the corporation conducts business. For a list of acceptable ‘newspapers of general circulation’ see www.cc.state.az.us/corp/filings/forms/newspubs.htm. Thereafter, within 90 days of filing its Articles of Organization and publishing the notice, domestic corporations must file with the Corporation Commission an affidavit evidencing the publication of notice. There is no form for the affidavit; the newspaper filing your notice will usually draft the affidavit and may even file it on your behalf. Be sure to ask before publishing your notice.
Corporation Name Reservation Information and Fees The Arizona Corporation Commission offers informal preliminary name availability information by telephone at (602) 542-3230. Arizona incorporators may reserve a corporate name by filing a reservation of name form with the Arizona Corporation Commission along with a $10 fee. Use the form provided on the website to reserve a name.
Incorporation Forms http://www.cc.state.az.us/corp/filings/forms/index.htm
Periodic Corporation Reporting Requirements Arizona corporations are required to file an annual report with the Arizona Corporation Commission. The filing fee is $45. Financial disclosures are no longer required. The due date is dependent upon the first letter of the corporate name. Visit the website for a schedule of due dates.
Corporation Tax Forms www.revenue.state.az.us/
Corporate Tax Summary Arizona collects an annual Corporate income tax. A discussion is beyond the scope of this title. Contact the Alaska Department of Revenue for more information.
“S” Corporation Information Arizona requires S corporations to file Form 120S annually

Are you ready to form your Corporation or LLC today?

Are you looking to incorporate in Arizona? Are you trying to learn about Arizona incorporation or corporation laws? The following summary can get you started on your path to incorporation.

Secretary of State Contact Information Corporations Division
Arizona Corporation Commission
14 North 18th Avenue
Phoenix, AZ 85007
(602) 542-6187
Secretary of State Address http://www.azsos.gov/
Corporation Filing Fees The fee for filing Articles of Incorporation is $60. A fill-in-the-blank form is available on the Arizona Corporation Commission’s website. Within 60 days after filing its Articles of Incorporation, domestic corporations must publish a Notice for Publication (sample at: www.cc.state.az.us/corp/filings/forms/) advising the public of the corporation’s business address and statutory agent in a newspaper of general circulation in the county where the corporation conducts business. For a list of acceptable ‘newspapers of general circulation’ see www.cc.state.az.us/corp/filings/forms/newspubs.htm. Thereafter, within 90 days of filing its Articles of Organization and publishing the notice, domestic corporations must file with the Corporation Commission an affidavit evidencing the publication of notice. There is no form for the affidavit; the newspaper filing your notice will usually draft the affidavit and may even file it on your behalf. Be sure to ask before publishing your notice.
Corporation Name Reservation Information and Fees The Arizona Corporation Commission offers informal preliminary name availability information by telephone at (602) 542-3230. Arizona incorporators may reserve a corporate name by filing a reservation of name form with the Arizona Corporation Commission along with a $10 fee. Use the form provided on the website to reserve a name.
Incorporation Forms http://www.cc.state.az.us/corp/filings/forms/index.htm
Periodic Corporation Reporting Requirements Arizona corporations are required to file an annual report with the Arizona Corporation Commission. The filing fee is $45. Financial disclosures are no longer required. The due date is dependent upon the first letter of the corporate name. Visit the website for a schedule of due dates.
Corporation Tax Forms www.revenue.state.az.us/
Corporate Tax Summary Arizona collects an annual Corporate income tax. A discussion is beyond the scope of this title. Contact the Alaska Department of Revenue for more information.
“S” Corporation Information Arizona requires S corporations to file Form 120S annually.

Are you ready to form your Corporation or LLC today?

Need to find the Secretary of State’s office? Here’s a table with links to all 50 (plus DC).

Happy Browsing…

Arkansas . California . Colorado . Connecticut . D C . Delaware . Florida . Georgia . Hawaii . Idaho . Illinois . Indiana . Iowa . Kansas . Kentucky . Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania .  Puerto Rico .  Rhode Island South Carolina South Dakota .  Tennessee .  Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming