How to Form an LLC in Georgia

Co-authored by Clinton M. Sandvick, JD, PhD

Last Updated: November 27, 2022 References Approved

A Limited Liability Company (LLC) is a business structure that can be owned either by an individual or group of individuals who share limited liability in the company. That is, the individuals' personal assets are protected in case the LLC should fail. Forming an LLC in Georgia, while simple and affordable, also comes with some unique filing requirements.^{[1]
X
Research source} Read on to find out what you need to do for each requirement.

Method 1

Method 1 of 2:

Registering Your LLC

1
Choose a name for your LLC. What you choose to name your new company is up to you, as long as it is unique and contains some form of abbreviation of the words "limited liability company." The name also must be fewer than 80 characters, including spaces an punctuation. Be sure to check these things before reserving an LLC name, because your name may be rejected if it does not meet the criteria.
- Search the database at https://ecorp.sos.ga.gov/ to see if your chosen name is already taken by another LLC. You may also reserve your name on this website.
- To reserve your LLC name, either mail in a Name Reservation Request Form or fill out the online form at the website above. The reservation costs $25 and lasts 30 days.^{[2]
  X
  Research source}
2
Prepare and File Articles of Organization. These forms will officially create your LLC. You can fill out the Articles of Organization online at https://ecorp.sos.ga.gov/. You'll also need to submit transmittal forms at http://sos.ga.gov/cgi-bin/corpforms.asp. If you want, you can also write your own articles of organization according to the guide found here and mail them in. The total combined fee for these filings will be $100.^{[3]
X
Research source}
- A certificate of organization will usually be finalized and mailed to the applicant within five to seven business days. However, delays may push this time up to twelve days.^{[4]
  X
  Research source}
Advertisement
3
Appoint a registered agent. A registered agent accepts legal papers for the LLC in the event that they are sued. This agent can be an individual or a business entity, but must have a physical presence in the state of Georgia (a Georgia street address).^{[5]
X
Research source}
4
Create an operating agreement (optional). An operating agreement sets up the management structure and compensation for your LLC, among other stipulations.^{[6]
X
Research source} LLCs in Georgia are not legally required to have an operating agreement, but it is highly recommended that they do, especially if there is more than one owner. Georgia courts will recognize the operating agreement as a governing document.^{[7]
X
Research source}
- For more information on writing an operating agreement see how to write an operating agreement.

Method 2

Method 2 of 2:

Fulfilling Additional Requirements

1
Pay annual registration fee. Once your LLC is created, you will have to file a registration each year and pay a fee of $50. The first one is due between January 1 and April 1 of the year following the creation of the LLC. The following registrations are due at the same time in subsequent years.^{[8]
X
Research source} You can pay these fees and register online at https://ecorp.sos.ga.gov/.
2
Apply for an EIN. The next step in the process is to apply for an Employer Identification Number (EIN) from the Internal Revenue Service. This is required if your LLC has more than one member or if you plan to hire employees. If you are the sole owner of your LLC, you may also wish to obtain an EIN so that you can be taxed as a corporation, rather than as a sole proprietorship.^{[9]
X
Research source} EINs may be obtained for free by contacting the IRS by phone or by visiting their website here.
3
Register with the Department of Revenue. Because Georgia LLCs are required to file income tax returns, they will have to register with the Georgia Department of Revenue. To register, you must complete the state tax registration application form CRF-002. You'll need the following information to do so:
- Your Social Security Number or your LLC's EIN
- Your LLC's address
- Commencement dates for accounts
- Contact information for managers of your LLC^{[10]
  X
  Research source}
4
Obtain business licenses and permits. Depending on the location of your LLC and your type of business, you may have to file for additional permits and licenses from the state and local governments.^{[11]
X
Research source} For example, a restaurant would need health and safety permits. Fees will also vary based upon what type of permits and licenses you need.^{[12]
X
Research source}
- To find out what licenses and permits you need, check out the Small Business Administration's guide here.
- You can also contact your local Chamber of Commerce to find out about these requirements.^{[13]
  X
  Research source}
5
Get the right insurance. You may also be required to have workers compensation insurance and general liability insurance, depending on your type of business. Contact your local Chamber of Commerce or the Small Business Administration to learn which types of insurance you are required to have. You can also consult with a lawyer in your area.^{[14]
X
Research source}