USLLC for Non-ResidentsTHE FORMATION ATLAS · 48 STATES + DC

38.90° N, 77.04° W — WASHINGTON, DC · SHEET ATLAS-00 · SURVEYED 2026-11-04 · SOURCE: OFFICIAL STATE SOURCES, PER SHEET

The Atlas — 48 states + DC

Every jurisdiction this business forms in, charted by what the state itself charges. Colour is the formation fee; the hatched states are Wyoming and Delaware, surveyed by their own specialists. Select any state for its full dossier — fee, duty, calendar, agent rule and five-year cost, each figure sourced on the sheet.

Wyoming — specialist stateDelaware — specialist stateAlabama — $200Alaska — $250Arizona — $50Arkansas — $45California — $70Colorado — $50Connecticut — $120District of Columbia — $99Florida — $125Georgia — $110Hawaii — $50Idaho — $100Illinois — $150Indiana — $95Iowa — $50Kansas — $85Kentucky — $40Louisiana — $125Maine — $175Maryland — $100Massachusetts — $500Michigan — $50Minnesota — $155Mississippi — $50Missouri — $50Montana — $35Nebraska — $100Nevada — $425New Hampshire — $100New Jersey — $100New Mexico — $50New York — $200North Carolina — $125North Dakota — $135Ohio — $99Oklahoma — $100Oregon — $100Pennsylvania — $125Rhode Island — $150South Carolina — $110South Dakota — $150Tennessee — $300Texas — $300Utah — $59Vermont — $155Virginia — $100Washington — $180West Virginia — $100Wisconsin — $130

The Ledger — compact

Sort by fee or by what the duty costs you each year. Tick up to three states to compare them side by side.

Verified LLC formation fees and ongoing duties — verified against official state sources (formation fees 2026-11-03, duties 2026-11-04); the official source for each state is recorded on its state sheet. Wyoming and Delaware are not in this Ledger: specialists serve them. Five-year total = $399 + state fee + four years of agent renewal ($149/yr) and annualised state duty.
StateOngoing duty5-year totalCompare
Montana $35 Annual report — due Apr 15 — $20 (waived when filed on time) $0/yr $1,030
Kentucky $40 Annual report — due Jun 30 $15/yr $1,095
Arkansas $45 Annual franchise tax report — due May 1 $150/yr $1,640
Arizona $50 No annual report for LLCs; corporations file an annual report with the Corporation Commission $0/yr $1,045
Colorado $50 Annual report — Annually, in the entity's Periodic Report month (the month shown as 'Periodic report… $25/yr $1,145
Hawaii $50 Annual report — due by the end of your registration quarter — $15 $15/yr $1,105
Iowa $50 Biennial report — due Apr 1 in odd-numbered years $15/yr $1,105
Michigan $50 Annual statement — due Feb 15 — $25 (LLC) $25/yr $1,145
Mississippi $50 Annual report — due Apr 15 $0/yr $1,045
Missouri $50 No annual or biennial report for LLCs — the state imposes no recurring report duty on a domestic LLC… $0/yr $1,045
New Mexico $50 No annual or biennial report for LLCs — the state imposes no recurring report duty on a domestic LLC… $0/yr $1,045
Utah $59 Annual report — Renewal (annual report) due one year from the date of registration and annually… $18/yr $1,126
California $70 Statement of Information — biennial for LLCs ($20), annual for corporations ($25); $800/yr minimum… $810/yr $4,305
Kansas $85 Biennial report — Business Entity Information Report due biennially by April 15 of each succeeding even… $45/yr $1,260
Indiana $95 Biennial report — Business Entity Report due every other year (biennial) in the anniversary month in… $15.5/yr $1,152
District of Columbia $99 Biennial report — due Apr 1 every 2 years — $300 $150/yr $1,694
Ohio $99 No annual report for LLCs or corporations — keep your statutory agent current $0/yr $1,094
Idaho $100 Annual report — due by the end of your anniversary month — no fee $0/yr $1,095
Maryland $100 Annual report — Form 1 Annual Report and Business Personal Property Return due April 15 each year, filed… $300/yr $2,295
Nebraska$100Biennial report — due April 1 in odd-numbered years; delinquent June 16 of that year (domestic and foreign…$12.50/yr$1,145
New Hampshire $100 Annual report — due Apr 1 — $100 $100/yr $1,495
New Jersey $100 Annual report — Annual report due every year on the last day of the month in which business formation… $75/yr $1,395
Oklahoma $100 Annual report — Annual Certificate due on the anniversary date of filing the articles of organization,… $25/yr $1,195
Oregon $100 Annual report — Annual report (renewal) due on the anniversary of registration. SOS: entities 'must file… $100/yr $1,495
Virginia $100 Annual registration — Last day of the month the LLC was organized or registered in Virginia — $50 $50/yr $1,295
West Virginia $100 Annual report — due Jun 30 — $25 $25/yr $1,195
Georgia $110 Annual registration — Annual registration due by April 1 of each year; may be filed as early as January… $60/yr $1,345
South Carolina $110 No annual or biennial report for LLCs — the state imposes no recurring report duty on a domestic LLC… $0/yr $1,105
Connecticut $120 Annual report — Each year between January 1 and March 31 — $80 $80/yr $1,435
Florida $125 Annual report — Annual report due by May 1 of each year (filing window January 1-May 1; check/money… $138.75/yr $1,675
Louisiana $125 Annual report — Annual report due on or before the anniversary date of organization of the LLC each year… $35/yr $1,260
North Carolina $125 Annual report — Annual report due April 15 of each year after the year of creation (SOS Annual Report… $200/yr $1,920
Pennsylvania $125 Annual report — due Sep 30 — $7/yr $7/yr $1,148
Wisconsin $130 Annual report — By the end of the calendar quarter containing the anniversary of formation/registration… $25/yr $1,225
North Dakota $135 Annual report — due Nov 15 (LLCs) / Aug 1 (corporations) — $50 (LLC) $50/yr $1,330
Illinois $150 Annual report — due by the 1st of your anniversary month — $75 $75/yr $1,445
Rhode Island $150 Annual report — file Feb 1–May 1 — $50; plus a $400/yr annual charge to the Division of Taxation $450/yr $2,945
South Dakota $150 Annual report — due in your anniversary month — $55 online $55/yr $1,365
Minnesota $155 Annual renewal — due Dec 31 — no fee $0/yr $1,150
Vermont$155Annual report — due within three months after your fiscal year end — $45$45/yr$1,330
Maine $175 Annual report — due Jun 1 — $85 online (LLC) $85/yr $1,510
Washington $180 Annual report — By the expiration date, which is the last day of the month in which the business was… $70/yr $1,455
Alabama $200 No annual or biennial report for LLCs — the state imposes no recurring report duty on a domestic LLC… $0/yr $1,195
New York $200 Biennial statement — $9 every 2 years (LLCs also have a newspaper publication requirement after… $4.50/yr $1,213
Alaska $250 Biennial report — due Jan 2 every 2 years — $100 (free initial report within 6 months of formation) $50/yr $1,445
Tennessee $300 Annual report — First day of the fourth month following the close of the fiscal year (April 1 for… $300/yr $2,495
Texas $300 No Secretary of State annual report — franchise tax + Public Information Report due May 15 (the report… $0/yr $1,295
Nevada $425 Annual list + state business license renewal — due the last day of your anniversary month — $350/yr (LLC) $350/yr $2,820
Massachusetts $500 Annual report — On or before the anniversary date of the filing of the original certificate of… $500/yr $3,495

Every sheet, A–Z

  1. Alabama $200 · No annual or biennial report for LLCs — the state imposes…
  2. Alaska $250 · Biennial report — due Jan 2 every 2 years — $100 (free…
  3. Arizona $50 · No annual report for LLCs; corporations file an annual…
  4. Arkansas $45 · Annual franchise tax report — due May 1
  5. California $70 · Statement of Information — biennial for LLCs ($20), annual…
  6. Colorado $50 · Annual report — Annually, in the entity's Periodic Report…
  7. Connecticut $120 · Annual report — Each year between January 1 and March 31 —…
  8. District of Columbia $99 · Biennial report — due Apr 1 every 2 years — $300
  9. Florida $125 · Annual report — Annual report due by May 1 of each year…
  10. Georgia $110 · Annual registration — Annual registration due by April 1 of…
  11. Hawaii $50 · Annual report — due by the end of your registration quarter…
  12. Idaho $100 · Annual report — due by the end of your anniversary month —…
  13. Illinois $150 · Annual report — due by the 1st of your anniversary month —…
  14. Indiana $95 · Biennial report — Business Entity Report due every other…
  15. Iowa $50 · Biennial report — due Apr 1 in odd-numbered years
  16. Kansas $85 · Biennial report — Business Entity Information Report due…
  17. Kentucky $40 · Annual report — due Jun 30
  18. Louisiana $125 · Annual report — Annual report due on or before the…
  19. Maine $175 · Annual report — due Jun 1 — $85 online (LLC)
  20. Maryland $100 · Annual report — Form 1 Annual Report and Business Personal…
  21. Massachusetts $500 · Annual report — On or before the anniversary date of the…
  22. Michigan $50 · Annual statement — due Feb 15 — $25 (LLC)
  23. Minnesota $155 · Annual renewal — due Dec 31 — no fee
  24. Mississippi $50 · Annual report — due Apr 15
  25. Missouri $50 · No annual or biennial report for LLCs — the state imposes…
  26. Montana $35 · Annual report — due Apr 15 — $20 (waived when filed on time)
  27. Nebraska $100 · Biennial report — due April 1 in odd-numbered years;…
  28. Nevada $425 · Annual list + state business license renewal — due the last…
  29. New Hampshire $100 · Annual report — due Apr 1 — $100
  30. New Jersey $100 · Annual report — Annual report due every year on the last…
  31. New Mexico $50 · No annual or biennial report for LLCs — the state imposes…
  32. New York $200 · Biennial statement — $9 every 2 years (LLCs also have a…
  33. North Carolina $125 · Annual report — Annual report due April 15 of each year…
  34. North Dakota $135 · Annual report — due Nov 15 (LLCs) / Aug 1 (corporations) —…
  35. Ohio $99 · No annual report for LLCs or corporations — keep your…
  36. Oklahoma $100 · Annual report — Annual Certificate due on the anniversary…
  37. Oregon $100 · Annual report — Annual report (renewal) due on the…
  38. Pennsylvania $125 · Annual report — due Sep 30 — $7/yr
  39. Rhode Island $150 · Annual report — file Feb 1–May 1 — $50; plus a $400/yr…
  40. South Carolina $110 · No annual or biennial report for LLCs — the state imposes…
  41. South Dakota $150 · Annual report — due in your anniversary month — $55 online
  42. Tennessee $300 · Annual report — First day of the fourth month following the…
  43. Texas $300 · No Secretary of State annual report — franchise tax +…
  44. Utah $59 · Annual report — Renewal (annual report) due one year from…
  45. Vermont $155 · Annual report — due within three months after your…
  46. Virginia $100 · Annual registration — Last day of the month the LLC was…
  47. Washington $180 · Annual report — By the expiration date, which is the last…
  48. West Virginia $100 · Annual report — due Jun 30 — $25
  49. Wisconsin $130 · Annual report — By the end of the calendar quarter…

Puerto Rico is not charted: this business does not form there, and says so rather than selling around it. Wyoming and Delaware are charted in hatch because dedicated specialists — Wyoming For Foreigners and Delaware LLC For Foreigners — serve them; the specialist route explains the hand-off.