How to Form an LLC
1. Find a Business Name
- Business Search: ecorp.sos.ga.gov
Enter your proposed LLC name in the state’s business search engine and select Exact Match. After you click Search, the words “No Data Found” will appear if the business name is still available.
Under state law, the name of your business must contain the words “Limited Liability Company” or “Limited Company,” or the abbreviation “L.L.C.,” “LLC.,” “L.C.” or “LC.” “Limited” may be abbreviated as “Ltd” and “Company” as “Co.”[3]
2. Designate a Registered Agent
Under state law, every corporation – including LLCs – must designate a registered agent to act as the “mailbox” of the business. The registered agent must either be a resident of the state or a corporation whose business office is the same as the registered office.[4]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to ecorp.sos.ga.gov to access the state’s online filing system.
You will be prompted to enter your personal information, such as your name, mailing address, and email address. On the following page, you will create your username and password.
After creating your user account and logging in, you will have access to all of the state’s online services for business.
Select “domestic business” if you are a Georgia resident. You will then be prompted to indicate what type of business you are creating. Select “Limited Liability Company (LLC).”
Write in the desired business name for your LLC. If you reserved a name with the state, enter your reservation number.
Using the dropdown menu, indicate what type of business your LLC will be conducting. In the following section, enter the address of your principal office.
Click “Create Registered Agent” to input the details of your registered agent. Below that, enter the business’s organizer information and add additional organizers as necessary.
Check the box to certify the accuracy of the document and indicate the effective date.
After reviewing the document for accuracy, input your payment information to pay the filing fee of $100. If you want expedited processing, select the desired type for an additional fee.
Option 2: File By Mail
Fill out the necessary form(s) below and mail the completed document(s) to the listed address with an enclosed payment.
Articles of Organization (CD 030) & Transmittal Information Form – Georgia Limited Liability Company – For in-state entities.
Filing fee: $110 check or money order made payable to the Secretary of State
Mailing address: Corporations Division, 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, Georgia 30334
Application for Certificate of Authority for Foreign Limited Liability Company – For out-of-state entities.
Filing fee: $235 check or money order made payable to the Secretary of State
Mailing address: Corporations Division, 2 Martin Luther King Jr. Dr. SE Suite 313 West Tower, Atlanta, Georgia 30334
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every business is required to have an Employer Identification Number (EIN), which is a unique nine-digit number assigned to every business for tax purposes. Use one of the above methods to apply for one.
5. Write an Operating Agreement
In Georgia, operating agreements are not required for LLCs. However, it is still recommended to create one.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – By default, an LLC is formed as a sole proprietorship (one member) or a partnership (two or more members). Each owner or partner must individually pay income tax on the profits.
- S-Corporation – An S-corp sends all business profits and losses to the shareholders, who must pay income tax on the profits. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – A C-corp files taxes as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.