How do I register an LLC?

How to Register an LLC in Delaware

Registering a Limited Liability Company (LLC) in Delaware involves several practical steps to ensure your business is properly established and compliant with state requirements.

Step 1: Choose Your LLC Name

• Unique and compliant: The name must be distinguishable from existing entities registered in Delaware and include "Limited Liability Company," "LLC," or "L.L.C."
• Check availability: Use the Delaware Division of Corporations website to verify name availability before filing.

Step 2: Designate a Registered Agent

• Requirement: Delaware requires an in-state registered agent with a physical address to receive legal documents on behalf of your LLC.
• Options: You can appoint an individual or a professional registered agent service.

Step 3: File the Certificate of Formation

• Prepare the document: The Certificate of Formation must include the LLC name and the registered agent’s name and address.
• Submit to Delaware Division of Corporations: You can file online, by mail, or in person.
• Filing fee: As of 2026, the standard filing fee is $90.

Step 4: Create an Operating Agreement

• Not mandatory but recommended: An operating agreement outlines ownership, management structure, and operational guidelines.
• Internal use: Keep it for your records to support business operations and clarify roles.

Step 5: Obtain an EIN from the IRS

• Employer Identification Number (EIN): Needed for tax reporting, hiring employees, and opening business bank accounts.
• Apply online: The IRS provides a free application process.

Step 6: Comply with Delaware Tax and Reporting Requirements

• Annual Franchise Tax and Report: Delaware LLCs must file an annual report and pay a franchise tax by June 1 each year.
• Business licenses: Depending on your business activity and location, additional local licenses or permits may be required.
• Recordkeeping: Maintain accurate records of filings, tax payments, and business transactions.

Additional Operational Considerations

• Payroll and hiring: If you plan to hire employees, register for Delaware state payroll taxes and comply with employment regulations.
• Insurance: Evaluate business insurance needs such as general liability or workers’ compensation.
• Automation: Consider using business management software to streamline compliance, bookkeeping, and reporting.