How to form an LLC in Georgia

Who should form an LLC in Georgia?

Anyone who lives in Georgia or runs their business from there. If you form in another state but operate in Georgia, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.

How do you form an LLC in Georgia, step by step?

1. Choose and check the name

   Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.

2. Appoint a registered agent

   A person or company with a physical street address in Georgia. See what a registered agent is.

3. File the Articles of Organization

   Online through the Corporations Division, which sets up an eCorp account for the LLC, or by mail. The form asks for the name, principal office address and registered agent.

4. Get an EIN and sign an operating agreement

   The EIN is free from the IRS. See LLC operating agreement.

5. Register for state taxes

   Sales tax and payroll as needed. Then note the first yearly filing date.

What does Georgia require every year?

An Annual Registration each year between January 1 and April 1, starting the year after formation, for $50. The date is the same for every Georgia LLC, whenever it was formed. Filing late adds a $25 penalty, and continued failure can lead to administrative dissolution.

For deadlines, fees and late penalties in detail, see Georgia LLC yearly filings.

Is there anything else to file at formation?

Georgia asks for a transmittal information form with paper filings. Online filings collect the same information in the eCorp system.

Should you file it yourself or use a formation service?

Filing yourself costs only the state fee, and the Georgia filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.

Can a non-resident form an LLC in Georgia?

Yes. Georgia has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Georgia street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.

What happens if you miss a required report?

The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.

Which Georgia taxes apply to an LLC?

Georgia has a flat state income tax on owners' shares of profit, and a state sales tax with local sales taxes on top. Register with the Georgia Department of Revenue for sales tax and payroll as needed.

If you sell online, see Georgia sales tax for online sellers.

Federally, a Georgia LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.

This guide is general information. It is not tax or legal advice for your situation.