Filing Fees
- Domestic: $125[1]
- Foreign: $250
How to Form an LLC
1. Find a Business Name
- Business Search: sosnc.gov/online_services
Use the North Carolina Business Search engine to check whether your desired LLC name is available. If no other businesses are currently using that name, no results will appear after you hit search. 
The name of your business must end with the words “limited liability company” or the abbreviation “L.L.C.” or “LLC.”[2]
2. Select a Registered Agent
In North Carolina, all businesses are required to appoint and maintain a registered agent for service of process. The registered agent must be a North Carolina resident, a domestic business, or an authorized foreign business whose business address is the same as that of the registered office.[3]
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 sosnc.gov to access the state’s online filing system.
Create a new account by clicking “First time user” in the sidebar. Enter your desired username and password as well as your name, mailing address, phone number, and email address.
Once logged into your dashboard, select “Register Your Business Online.” Then indicate whether your business is a domestic or foreign entity and what type of business entity it is.
Enter your desired business name. Be sure to include the words “limited liability company” or the abbreviation “LLC.”
Indicate whether you or someone else not on the list will be your business’s registered agent. If your registered agent is an entity on the list, select the appropriate one.
Enter the name and address of each organizer you wish to add.
Enter the date of execution and the signature of each member and/or organizer of your LLC. You will then be prompted to review your document and pay the filing fee of $125 ($250 for foreign LLC).
Option 2: File By Mail
Complete the appropriate form and send the document to the provided address with an enclosed payment.
Articles of Organization (Domestic LLC) – For in-state entities.
Filing fee: $125 check made payable to the N.C. Secretary of State
Mailing address: Business Registration Division
PO Box 29622
Raleigh, NC 27626-0622
Application of Certificate of Authority (Foreign LLC) – For out-of-state entities.
Filing fee: $250 check made payable to the N.C. Secretary of State
Mailing address: Business Registration Division
PO Box 29622
Raleigh, NC 27626-0622
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every business is required to apply for an Employer Identification Number (EIN) with the IRS in order to begin operating your business.
5. Write an Operating Agreement
While North Carolina does not legally require businesses to adopt an operating agreement, doing so is recommended.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – As an LLC, a sole proprietorship or partnership is considered a “pass-through entity,” which means all profits are taxed as income for the members/owners.
- S-Corporation – All business profits and losses are sent to the shareholders, who must pay income tax. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – All business profits and losses are 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
For every LLC, the first annual report is due on April 15 of the year following its formation and every year thereafter on or before April 15. It can be filed electronically or mailed to the Secretary of State’s Office. Filing fee is $200.[4]