Guide / llc planning

Pre Requisites to Form an LLC

Updated: February 12, 2026

Filing an LLC takes minutes. Preparing correctly takes planning. Most mistakes happen because owners file first and think later. The result is rejected filings, tax issues, banking delays, and ownership disputes.

Before submitting formation documents, certain decisions must be finalized. The state only records your choices. It does not help you correct them.

Choose a Legally Available Name

Every state requires a unique business name distinguishable from existing entities.

You must confirm:

Name is not already registered in the state database
Includes required identifier such as LLC or Limited Liability Company
Does not include restricted terms like Bank or Insurance without approval
Trademark conflict risk is checked separately from state search

State approval does not equal trademark safety. Many businesses must rebrand after receiving a cease and desist because they skipped trademark search.

Decide Ownership Structure

You must determine members before filing. Changing later requires amendments and can create tax complications.

Define:

Who owns the company
Ownership percentages
Voting rights
Capital contributions
Profit distribution method

Even single member LLC owners should document this for banking and tax clarity.

Appoint a Registered Agent

Every LLC must maintain a legal contact address inside the formation state.

The registered agent must:

Have a physical street address in the state
Be available during business hours
Accept lawsuits and legal notices

Missing service of process can result in automatic court judgment.

Determine Your Business Address

You will need at least one address ready before filing.

Typically required:

Registered agent address for legal service
Principal business address for identification
Mailing address for correspondence

This becomes public record in most states.

Prepare an Operating Agreement

Most states do not require filing it, but banks and partners often require it.

It defines:

Management structure
Member authority
Profit allocation
Exit rules
Dispute handling

Without it, state default laws control your business, not your intentions.

Choose Tax Classification

By default:

Single member LLC taxed as sole proprietorship
Multi member LLC taxed as partnership

You may elect S corporation taxation later if eligible. Deciding early helps avoid payroll and accounting corrections.

You should already know:

Expected profit level
Whether owners take salary
Whether investors will join

Understand Licensing Requirements

Formation does not grant permission to operate.

Possible requirements:

Local municipal license
Professional license
State industry permits
Sales tax registration

Many new businesses get penalties because they open immediately after formation without checking regulatory approvals.

Plan Your Banking Setup

Banks require consistent information across documents.

You should have ready:

Formation name exactly matching filing
Ownership details
Operating agreement
Business address consistency

Mismatch between formation data and application data often causes account rejection.

Prepare Initial Capital Contributions

Even if minimal, record the amount each member contributes.

This affects:

Ownership proof
Tax basis
Future investor evaluation
Dispute prevention

Verbal agreements are the main cause of early partner conflicts.

Decide Management Type

You must choose one when forming:

Member managed
Manager managed

This affects who can legally sign contracts and bind the company.

Changing later requires state amendment.

Key Principle

Filing creates the company.
Preparation determines whether the company works.

The state only records information. It does not correct bad planning.

Resources

IRS EIN application
https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online

IRS LLC tax classification
https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc

Small Business Administration business registration steps
https://www.sba.gov/business-guide/launch-your-business/register-your-business

Trademark search USPTO
https://tmsearch.uspto.gov

National Association of Secretaries of State business name search portals
https://www.nass.org/business-services

Frequently Asked Questions

Can I form an LLC without an operating agreement?
Yes legally in many states but banks, investors, and courts often rely on it to determine ownership and authority.
Do I need a business license before forming?
Usually no. You form first then obtain licenses before operating.
How much money is required to start an LLC?
Most states have no minimum capital requirement. Even small contributions should be documented.
Can I change ownership after formation?
Yes but it may require amendments, tax updates, and member consent.
Should I choose S corp immediately?
Usually after profitability is predictable because payroll compliance begins after election.
Do I need an EIN before filing?
No. EIN is obtained after formation but required before opening bank accounts or hiring employees.

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Pre Requisites to Form an LLC