How to Apply
- Online: firststop.sos.nd.gov
Filing Fees
- Domestic: $135[1]
- Foreign: $135
How to Form an LLC
1. Find a Business Name
- Business Search: firststop.sos.nd.gov/search/business
Use the North Dakota Business Search engine to determine whether your desired LLC name is available. If no results are found, it is most likely that the name is available for use.
Under state law, the name of your business must contain the words “limited liability company” or the abbreviation “L.L.C.” or “LLC.”[2]
2. Select a Registered Agent
Every limited liability company in North Dakota must appoint and maintain a registered agent and a registered office for service of process.[3]
3. Register the LLC
Go to firststop.sos.nd.gov/forms/business to access the state’s online filing system.
After selecting the appropriate form, register for a FirstStop business account by entering your name, email address, and desired username. Activate the account by verifying your email address.
In the lefthand column of your dashboard, click “Start a business” and answer the questions about your business (i.e. domestic or foreign, type of LLC) to be directed to the appropriate form.
Indicate whether you’ve reserved a name for your business, then type your business name. Below that, provide a principal executive office address.
Indicate whether your registered agent is commercial or non-commercial. Search for their name and verify their address.
Select when the LLC formation will be effective and a duration, if any. Below, provide a brief description of your business purpose.
After indicating whether the organizer is an individual or a domestic or foreign business entity, provide a corresponding address.
After reviewing the form, provide an electronic signature of your name as well as the date. You will then be prompted to provide a payment method for the filing fee of $135.
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.
5. Write an Operating Agreement
Adopting an operating agreement is not a legal requirement for LLCs in North Dakota. However, it is still recommended to create one for internal use.
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
Businesses in North Dakota are required to file an annual report with the Office of the Secretary of State to remain in good standing.[4] This can be completed online for a filing fee of $50.