State Business Compliance Checklists
Every state has different rules for forming and running a business. Pick your state to see LLC filing fees, annual report deadlines, franchise tax, sales tax registration thresholds, and other must-know compliance items. Data updated Q1 2025.
Browse by State
Alabama
LLC filing: $236
Alaska
LLC filing: $250
Arizona
LLC filing: $50
Arkansas
LLC filing: $45
California
LLC filing: $70
Colorado
LLC filing: $50
Connecticut
LLC filing: $120
Delaware
LLC filing: $110
Florida
LLC filing: $125
Georgia
LLC filing: $100
Hawaii
LLC filing: $50
Idaho
LLC filing: $100
Illinois
LLC filing: $150
Indiana
LLC filing: $95
Iowa
LLC filing: $50
Kansas
LLC filing: $165
Kentucky
LLC filing: $40
Louisiana
LLC filing: $100
Maine
LLC filing: $175
Maryland
LLC filing: $100
Massachusetts
LLC filing: $500
Michigan
LLC filing: $50
Minnesota
LLC filing: $155
Mississippi
LLC filing: $50
Missouri
LLC filing: $50
Montana
LLC filing: $35
Nebraska
LLC filing: $100
Nevada
LLC filing: $425
New Hampshire
LLC filing: $100
New Jersey
LLC filing: $125
New Mexico
LLC filing: $50
New York
LLC filing: $200
North Carolina
LLC filing: $125
North Dakota
LLC filing: $135
Ohio
LLC filing: $99
Oklahoma
LLC filing: $100
Oregon
LLC filing: $100
Pennsylvania
LLC filing: $125
Rhode Island
LLC filing: $150
South Carolina
LLC filing: $110
South Dakota
LLC filing: $150
Tennessee
LLC filing: $300
Texas
LLC filing: $300
Utah
LLC filing: $54
Vermont
LLC filing: $125
Virginia
LLC filing: $100
Washington
LLC filing: $200
West Virginia
LLC filing: $100
Wisconsin
LLC filing: $130
Wyoming
LLC filing: $100
Business Structures
Compliance requirements vary significantly by business type. Learn the differences.
LLC
Most small businesses. Liability protection with minimal formality. Owner-operated shops, side businesses, rentals.
Tax: Pass-through by default. Can elect S-Corp taxation. No entity-level federal tax.
S-Corporation
Profitable businesses generating $60K+ net income where owner can save 15.3% SE tax on distributions above reasonable salary.
Tax: Pass-through. Owner takes a 'reasonable salary' as W-2 wages; remainder is distribution (no SE tax on distributions).
C-Corporation
Startups raising VC funding, businesses planning IPO, or those needing multiple share classes / foreign owners.
Tax: Entity-level federal tax (flat 21%). Dividends taxed again to shareholders (double taxation).
Sole Proprietorship
Very small side hustles, freelancers with no liability exposure, testing a business idea before formalizing.
Tax: Pass-through. Owner reports business income on Schedule C. Full SE tax on all profits.
Partnership
Businesses with multiple owners not incorporating. Real estate ventures, professional practices.
Tax: Pass-through. Files Form 1065 informational return; income flows to partners' K-1 forms.