How to Apply
- By Mail:
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- Domestic LLC: Certificate of Formation (MLLC-6)
- Foreign LLC: Statement of Foreign Qualification to Conduct Business (MLLC-12)
-
Filing Fees
- Domestic: $175
- Foreign: $250[1]
How to Form an LLC
1. Find a Business Name
- Business Search: web.maine.gov
Check whether your desired LLC name is available by using the Maine Secretary of State’s Corporate Name Search. If no results appear on the following page, the business name is likely free to use. You may also reserve a business name by filling out an Application for Registration of Name.
The name of your business must end with the words “limited liability company” or abbreviation “L.L.C.” or “L.C.”[2]
2. Select a Registered Agent
Every LLC in Maine is required to appoint an individual who serves as the corporation’s contact to receive service of process in legal matters. Any change in the clerk or registered agent of a corporation must be filed with the Office of the Secretary of State within 30 days of the change.[3]
3. Register the LLC
In Maine, applications to register an LLC must be filed by mail or in person with the Secretary of State. Complete the appropriate form and mail it to the provided address with an enclosed payment.
Certificate of Formation (MLLC-6) – For in-state entities
Filing fee: $175 check or money order made payable to the Maine Secretary of State
Mailing address: Secretary of State
Division of Corporations, UCC and Commissions
101 State House Station
Augusta, ME 04333-0101
Statement of Foreign Qualification to Conduct Business (MLLC-12) – For out-of-state entities
Filing fee: $175 check or money order made payable to the Maine Secretary of State
Mailing address: Secretary of State, Division of Corporations, UCC and Commissions; 101 State House Station
Augusta, ME 04333-0101
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every operating business is required to obtain an Employer Identification Number (EIN) from the IRS for tax purposes.
5. Write an Operating Agreement
In Maine, LLCs are legally required to adopt a limited liability company agreement – or operating agreement – before, after, or when filing the certificate of formation.[4]
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – In a sole proprietorship or partnership, all profits are taxed as income tax for the members/owners.
- S-Corporation – All business profits and losses are sent 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 – This formation allows taxes to be filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.
7. File Annual Report
All corporations must file an annual report with the Secretary of State by June 1 each year to retain their good standing to do business in Maine. Annual reports can be filed online.