Our Methodology

LLCbyState publishes state-by-state information about forming and running a US business. Because filing fees, deadlines, and tax rules change, readers deserve to know where each number comes from and how fresh it is. This page explains our process and its limits.

What data we track

For each of the 50 states and the District of Columbia we record the filing fees for an LLC, a corporation, and a DBA registration, the annual or biennial report fee and its frequency, any franchise or entity-level tax, whether the state levies a broad personal income tax, and a link to the state's official filing office. These fields sit in a single dataset that feeds every state page, comparison table, and cost total, so a number cannot say one thing on one page and something different on another.

Where the information comes from

• State filing offices: the Secretary of State or equivalent agency for filing fees, forms, report requirements, and registered agent rules.
• State tax agencies: for franchise, privilege, and income tax treatment.
• The IRS and SBA: for federal tax classification, EIN procedures, and general small-business guidance.
• FinCEN: for beneficial ownership information reporting rules.

We prefer primary sources and link to them on each page. We do not treat formation-service blogs as authoritative.

How often it is checked

Every page shows a last-updated date. State data was last reviewed as a set on 2026-09-25, and we aim to re-verify state pages at least once a year and immediately when we learn of a fee or rule change. Guides that depend on fast-moving rules, such as beneficial ownership reporting, are checked more often.

How we compute derived figures

• Rankings and medians: computed across all 51 jurisdictions from the same fee dataset.
• Five-year cost: the filing fee plus every report fee due in five years, assuming on-time filing, no registered agent fee, and no entity-level tax. Each page states these assumptions.
• Comparison tables: the state's own row placed beside Delaware, Wyoming, Nevada, Texas, and Florida, which founders often consider.

What this data is not

Filing fees are the amounts charged by the state for the core filing. They do not include expedited processing, certified copies, name reservations, county or city licenses, publication requirements, or professional fees, and they can change without notice. Treat our numbers as a well-organized starting point and confirm on the state's website before you file. Nothing on this site is legal or tax advice. See our disclaimer.

Corrections

If a fee, deadline, or rule looks wrong, use our contact form and include the page URL and, if you can, a link to the official source. We verify against the primary source, fix the data once so every page updates, and change the last-updated date. See our editorial policy for how we handle sourcing, conflicts of interest, and AI-assisted drafting.