A Limited Liability Company files with;

• The Secretary of state; and
• The Internal Revenue Services.

Articles of organization are filed with the secretary of state to register an LLC, whereas a form SS4 is filed with the Internal Revenue Services to get an Employer Identification which helps to open bank account and filing taxes.

Article of organization generally includes;

• Name of the limited liability company
• Name of the members of limited liability company
• Address of limited liability company
• Purpose to perform under a limited liability company
• Date to activate of a limited liability company which can either be instant or future date.

You can file electronically, which is a faster route to form a limited liability company, but you can also send it via mail as well along with the required filing fee.

Mostly. Secretary of states maintains a database to check name availability online to make sure the name is available prior to file, incorporate a limited liability company, but there is no guarantee that you will get the name until it is approved by the state examiner.

An indicator is used end of the LLC to distinguish the type of company and most states require add an indicator end of an L.L.C such as:

• L.L.C
• LLC
• Limited Liability Company

An attorney is not required to acquire a limited liability company unless it is a complex business and you need a guidance to protect your business from future lawsuits. But it is always advised to consult an attorney when you are starting a new business, regardless big or small, it saves you from an unexpected incident.

A form SS4 is used to get an EIN from the Internal Revenue Services which generally requires:

• Name of the limited liability company
• A type of limited liability company such as a disregarded, corporation or multimember limited liability company.
• Address of limited liability company.
• Social Security Number and it is not applicable for a Non-US-Resident.
• Date of formation of the limited liability company.
• State and County of formation of the limited liability company.
• One of the members or owners of the limited liability company.

The Internal Revenue Services issues an employer identification number same day provided a social security number is provided to the Internal Revenue Services.

If a social security number is not available a Form SS4 is faxed or it is sent via mail for a manual process which may take weeks to get an employer identification number.

It depends on each state most states do allow conversion from an LLC to corporation and vice-versa whereas a few do not allow conversion of the limited liability company.

A new EIN is obtained if the secretary of state allows for a conversion rather than using existing employer identification numbers.

It depends on each state most states do allow to move a limited liability company from one state to another, whereas few do not allow and the same employer identification number is used.

In most states articles of an amendment is filed to add a new member or remove an existing member of the limited liability company.

Normally a limited liability company files taxes on or before April 15th of each year unless the 15th of April falls on Saturday or any other public holiday that pushes filing day on the first working day.

In most states it is filed same day provided the articles of formation is filed electronically unless there is an issue with the entity's name.

In most states a limited liability company files one of the reports such as;

• Annual report,
• Biennial Report ,
• Statement of information OR,
• An Initial report to keep a limited liability active.

Every legally registered entity can be sued and a limited liability company is one of the legally registered entities and it is capable to be sued.

Yes, a limited liability company is eligible to be formed, other than the home state if you are doing business in other states as well.

Yes, A Non-US-Resident is allowed to register a limited liability company, regardless of any immigration status or physically presented in the United States or not.

Members of a limited liability company are not allowed, whereas employees are eligible.

Members and Managers look after a limited liability company affair.

It depends on each state because every state has a different filing fee to register a limited liability company.

A registered agent is required to register company in the United States of any type. A registered agent is a person or an entity who receives any official mail from departments.

A member or manager of the limited liability company can also serve a registered agent rather than using outside services.

Operating agreement is necessary for a limited liability company, although it is not required to submit to the articles of organization but you can do so. Generally, an attorney prepares the operating agreement, though retaining an attorney to write operating agreement is also not required but it is recommended to save from lawsuits.

Operating agreement includes:

• Name and duties of the responsible parties, including members and managers.
• Physical and mailing address of limited liability company.
• Policies, profit and loss allocation.
• Capital contributions
• Maintenance of books and records
• And, other necessary provisions are included which may impact a business.

A few states require to publish a legal ad or notice in newspapers in order to complete registration of a limited liability company. If it is not done so, your new business will not remain in good standing.

Yes, a manager can be appointed to manage a limited liability company and it must be disclosed in the operating agreement as well.

A limited liability company has various ways to file taxes, which depends on how an L.L.C is structured.  Such as:

Tax filings for a disregarded entity: A disregarded entity files a form 1040 along with schedules according to your income, such as you file “Schedule-C” for regular business income, schedule E for rental income and Schedule F for farming income.

Tax filings for a limited liability company as an S-Corporation: Filing taxes as an S-Corporation is also one of the unique features of a limited liability company which forces to someone to do business under an LLC due to its tax filings flexibility.

Resident and a citizen condition apply to form an S-Corporation. An S Corporation files from 1120S with the Internal Revenue Services to obtain permission for filing taxes as a corporation for an L.L.C.

Tax filings for a limited liability company as a partnership: A limited liability company also files taxes as a partnership.

A limited liability company does not pay taxes rather members of the LLC pays and they paid according to their ownership and net income in a limited liability company.