Editorial standards & methodology
By Cenk Karakuz · Last updated June 2026
LLC State Guide publishes independent, factual guides to forming and maintaining a limited liability company in each of the 50 U.S. states. This page documents how we research that content, how we keep it current, and what to do if you find an error.
Primary sources only
Every fee, deadline, and procedural step in our guides is sourced from an official government publication — never from another LLC guide website, a formation service’s marketing page, or a law firm blog. Our primary sources are:
- Secretary of State / Division of Corporations portals — we link to the official filing portal for every state; filing fees are taken directly from the fee schedule listed on that portal
- State statutes — for rules around registered agents, publication requirements, operating agreement obligations, and charging-order protections, we cite the relevant state code section (e.g., Wyoming Stat. § 17-29-101 et seq.)
- State tax authority publications — franchise tax rates and minimum taxes are sourced from the California Franchise Tax Board, the Texas Comptroller, the Tennessee Department of Revenue, and equivalent agencies in each state
- IRS publications — for federal tax treatment of LLCs (disregarded entity, partnership, S-Corp election), EIN requirements, and FinCEN BOI reporting obligations
Fact-checking process
Before publication, each state guide goes through a three-step verification:
- Portal verification— the filing fee and form name are confirmed by navigating to the Secretary of State’s LLC filing page and comparing against our stated fee
- Annual report check— the annual report fee, due date, and filing agency are verified against the state’s official annual report instructions or business portal
- Tax climate review— state-level income tax, franchise tax, gross receipts tax, and B&O tax figures are cross-referenced against the state Department of Revenue or Franchise Tax Board documentation
Update cadence
Each state guide is reviewed on a quarterly basis. Trigger events that prompt an out-of-cycle update include:
- Secretary of State fee changes (e.g., a state raising or lowering its filing fee)
- Annual report rule changes (Pennsylvania introduced annual reports in 2024, replacing its former decennial report)
- Tax law changes affecting LLCs (e.g., Tennessee phasing out its franchise tax minimum in 2024)
- State portal redesigns that change the filing flow
- Publication requirement changes (Arizona eliminated its publication requirement in 2023)
The “Updated [date]” timestamp shown on each guide reflects when that page was last reviewed against its primary sources. It is not the original publication date.
What we don’t cover
LLC State Guide does not provide legal advice, tax advice, or financial advice. Our guides explain how the LLC formation process works in each state — they do not tell you whether an LLC is the right structure for your specific situation, how to minimize your tax liability, or how to structure a multi-member operating agreement for your particular business. For those questions, consult a licensed business attorney or CPA in your state.
We do not publish content about active litigation, specific court cases, or advice on how to respond to a lawsuit. We do not publish content about immigration or visa requirements for non-U.S. residents forming LLCs (consult an immigration attorney).
Affiliate relationships & advertising
LLC State Guide earns revenue in two ways: display advertising (Google AdSense) and affiliate commissions. Our only current affiliate relationship is with Northwest Registered Agent, whose registered agent service we recommend and use ourselves. When you sign up through our link, we earn a commission at no extra cost to you.
Affiliate relationships do not influence our editorial content. We do not rank formation services based on commission rate, and we do not suppress negative information about any service we link to. The affiliate disclosure appears on every page where a commission relationship is relevant.
Corrections policy
If you find a factual error — an incorrect fee, a wrong deadline, an outdated form name — please email us at hello@llcstateguide.com with the correct information and your source. We will verify and update the relevant guide within 48 hours of a confirmed correction. Significant corrections are noted inline on the affected page.
We take accuracy seriously. State filing rules are our entire product — an error in a fee or deadline is not a minor issue; it costs real people real money and time.