A Connecticut LLC costs $120 to form with the Connecticut Secretary of the State through Business.CT.gov. The annual report costs $80 and must be filed between 1 January and 31 March every year, whatever month the LLC was formed. Connecticut repealed its $250 Business Entity Tax for tax periods after 2018, so most small LLCs pay $120 in year one and $80 a year after that.
A District of Columbia LLC costs $99 to form with the DC Department of Licensing and Consumer Protection. Every LLC then files a $300 biennial report by 1 April every second year, starting the year after formation, and a late report adds a $100 fee. DC also charges an unincorporated business franchise tax of 8.25% with a $250 minimum once an LLC has more than $12,000 of gross income. The minimum state filing cost over three years is $399.
A Puerto Rico LLC costs $250 to form with the Puerto Rico Department of State. After that the LLC pays a $150 annual fee by 15 April each year, with no annual report or financial statement to file. An unpaid fee draws a $500 penalty plus 1.5% interest a month. Puerto Rico taxes an LLC as a corporation unless it elects pass-through treatment, so the tax choice matters more than the filing fees.
Learn how to apply for an EIN as a U.S. citizen or foreign applicant, including methods, requirements, and common challenges faced.
A US Virgin Islands LLC costs at least $300 to form with the Office of the Lieutenant Governor, Division of Corporations and Trademarks. Every LLC then files an annual report and pays annual filing fees of at least $300 by 30 June each year. On top of that, the Bureau of Internal Revenue charges a 5% gross receipts tax, and income tax follows the US Internal Revenue Code through the mirror code.
If you’re a non-US resident who owns a US LLC, you’re likely required to file IRS Form 5472—and yes, you can absolutely do it yourself without hiring an accountant. In
Dissolving an LLC means filing articles of dissolution with the state that formed it, settling company debts before members are paid, and closing out federal and state tax accounts. This guide covers the member vote, creditor notices, the state filing, the IRS final returns including Form 966 and the final Form 941, cancelling licenses and foreign registrations, and the dissolution rules for all 50 states plus Washington DC and Puerto Rico.
Form W-8BEN-E certifies to a US payer that a foreign entity is not a US person. A US LLC is a US entity, so a foreign individual who owns a single-member LLC signs Form W-8BEN, a foreign company that owns one signs Form W-8BEN-E, and a multi-member LLC or one taxed as a corporation gives Form W-9. This guide shows which form applies and walks through Form W-8BEN-E line by line.
