Where we file
All fifty states and the District of Columbia. These twelve are the ones clients ask about most, written up properly rather than summarised in a chart.
Full guide writtenWe file here too
Wyoming
The state most often recommended to founders with no US physical presence, and the state most often chosen wrongly by founders who do have one.
- Usual entity
- LLC
- Annual filing
- Annual report, tied to assets located in the state
- State income tax
- None on the entity
Filing fee $100, checked 21 October 2026.
Read the Wyoming guideNew Mexico
The lowest ongoing administrative burden of any US state for an LLC, because there is no annual report to file at all.
- Usual entity
- LLC
- Annual report
- None for LLCs
- Ongoing cost
- Registered agent only
Delaware
The right answer for companies raising institutional investment, and an expensive habit for almost everyone else.
- Usual entity
- C corporation
- Annual filing
- Franchise tax and annual report
- Court
- Court of Chancery, no jury
Florida
A sensible home state if you are actually in Florida, with fast filings and no personal state income tax, and a strict annual report deadline that catches people out.
- Usual entity
- LLC or corporation
- Annual report
- Required, with a hard deadline
- Personal income tax
- None at state level
Filing fee $125, checked 21 October 2026.
Read the Florida guideTexas
A large, business heavy state with no personal income tax and a franchise tax regime that most small businesses satisfy with a report rather than a payment.
- Usual entity
- LLC or corporation
- Franchise tax
- Report required, threshold applies
- Personal income tax
- None at state level
Filing fee $300, checked 21 October 2026.
Read the Texas guideCalifornia
The state people try hardest to avoid and the one that is hardest to avoid. If you are here, forming elsewhere usually costs more rather than less.
- Usual entity
- LLC or corporation
- Annual minimum
- Franchise tax minimum applies
- Statement of information
- Required on a set cycle
New York
A strong operating state with one requirement nobody expects: an LLC must publish notice of its formation in two newspapers, and the cost depends on the county.
- Usual entity
- LLC or corporation
- LLC publication
- Required, cost varies by county
- Biennial statement
- Required
Nevada
Heavily marketed on privacy and no state income tax, with annual costs that are higher than the marketing suggests once the business licence is included.
- Usual entity
- LLC or corporation
- Annual filings
- Annual list plus state business licence
- State income tax
- None on the entity
Ohio
One of only a handful of states that asks an LLC for nothing at all once it is formed. No annual report, no periodic filing, no renewal.
- Usual entity
- LLC
- Annual report
- None required for LLCs
- Statutory agent
- Ohio address required
Arizona
No annual report for LLCs, and a publication requirement that disappears entirely depending on which county your agent sits in.
- Usual entity
- LLC
- Annual report
- None required for LLCs
- Filed with
- Arizona Corporation Commission
Colorado
Among the cheapest states in the country to form and maintain a company, with everything filed online and a periodic report that is genuinely inexpensive.
- Usual entity
- LLC or corporation
- Annual filing
- Periodic report
- Filing
- Online only
Washington
No personal state income tax, and a business and occupation tax charged on gross receipts rather than profit, which catches out more first time owners than any other state rule.
- Usual entity
- LLC or corporation
- Annual report
- Required
- Personal income tax
- None at state level
The state is a decision with a wrong answer.
- If you are in a US state
- Usually form there
- If you are outside the US
- The choice is real
Most people arrive having already been told to form in Wyoming, Delaware or Nevada, usually by somebody with no knowledge of where they live. The advice is not wrong so much as unconditional, and the condition matters enormously.
If you have a physical presence in a US state, that state has a claim on the business regardless of where a certificate was issued. Forming elsewhere does not remove the claim. It adds a second set of filings, fees and agents on top of it. We have cleaned this up often enough to describe the pattern from memory.
If you have no US physical presence at all, which is true of a large share of our clients, then the choice is genuine and worth thinking about. That is when annual cost, reporting burden, privacy and banking familiarity actually decide something.
The twelve we are asked about most
| State | Usual entity | Annual filing | Typically suits |
|---|---|---|---|
| Wyoming | LLC | Annual report, tied to assets located in the state | Founders resident outside the United States with no US premises or staff |
| Delaware | Corporation | Franchise tax and annual report | Startups raising venture capital or angel investment |
| New Mexico | LLC | None for LLCs | Founders abroad who want the smallest possible annual burden |
| Ohio | LLC | None required for LLCs | Businesses with premises, staff or customers in Ohio |
| Arizona | LLC | None required for LLCs | Businesses with premises, staff or customers in Arizona |
| Florida | LLC or corporation | Required, with a hard deadline | Businesses with premises, staff or customers physically in Florida |
| Texas | LLC or corporation | Report required, threshold applies | Businesses with premises, staff or customers in Texas |
| Colorado | LLC or corporation | Periodic report | Businesses with premises, staff or customers in Colorado |
| Washington | LLC or corporation | Required | Businesses with premises, staff or customers in Washington |
| California | LLC or corporation | Franchise tax minimum applies | Businesses with owners, staff or premises in California |
| New York | LLC or corporation | Required, cost varies by county | Businesses with premises, staff or clients in New York |
| Nevada | LLC or corporation | Annual list plus state business licence | Businesses physically operating in Nevada |
Common questions
You only list twelve jurisdictions. Can you file elsewhere?
Yes. We file in all fifty states, the District of Columbia, federally in Canada and in the provinces. These twelve are the ones clients ask about most often and therefore the ones written up in detail. Ask about any other and we will answer with the same specificity.
Why do you not publish state filing fees?
Because they change, sometimes mid year, and a stale fee on a website is worse than no fee at all. We quote the current figure for your specific filing at intake, confirmed on the day, and it appears separately from our service fee so you can see exactly what goes to the government.
How do I decide between states?
If you have a physical presence in a US state, that is nearly always your answer and the decision is short. If you have none, the comparison is about annual cost, reporting burden and how familiar the state is to banks. The jurisdiction chooser walks through it.
Can you move an existing company to a different state?
Often, by domestication, conversion, or by forming a new entity and merging, depending on what both states permit. It has tax consequences that need checking first. It is a real project rather than a form, and we will tell you whether it is worth the cost in your case.