Start a Free LLC in Arkansas
LLC Register forms your free Arkansas LLC, serves as your Arkansas registered agent and keeps your LLC in good standing. Arkansas charges $50 to file the Certificate of Organization with the Arkansas Secretary of State.

Arkansas LLC
- Arkansas LLC Formation
- Free
- Arkansas LLC Name Search
- Free
- Arkansas Registered Agent
- $99 per year
- Annual Compliance
- Free
- Arkansas State Filing Fee
- $50
Transparent Cost Guide to Form an Arkansas LLC with LLC Register
Every fee, line by line. The state fee is passed through at cost; there is nothing else to add at checkout.
| Cost item | LLC Register fee | Arkansas state fee | Estimated total | One-time or annual |
|---|---|---|---|---|
Arkansas LLC name search | $0 | $0 | $0 | Free |
Arkansas LLC business name generator | $0 | $0 | $0 | Free |
Arkansas LLC formation (certificate of organization) | $0 | $0 | $0 | Free |
Arkansas registered agent | $99 | $0 | $99 | Annual |
Arkansas LLC compliance (annual report) | $0 | $150 | $150 | Annual |
Arkansas state filing fee | $0 | $50 | $50 | One-time |
Arkansas LLC formation and annual compliance are included with the $99 annual registered agent service. You also pay the $50 state filing fee required by the Arkansas Secretary of State. That makes $149 in year one, and renewal is $99 per year, plus the $150 Annual Franchise Tax Report fee paid to the state at cost.
Comprehensive 10-Step Guide to Form an Arkansas LLC
From the name search to your first annual report, in the order you will do them.
Step 1 — Choose a compliant Arkansas LLC name
Your Arkansas LLC name must contain "Limited Liability Company", "Limited Company" or an abbreviation such as "LLC" or "L.L.C.". A licensed-profession LLC must instead use "Professional Limited Liability Company" or "P.L.L.C." Check that your name is available with the free Arkansas Secretary of State business name search before you file.
Name reservation: for $25 with an Application for Reservation of a Limited Liability Company Name
Step 2 — Select a registered agent in Arkansas
Every Arkansas LLC must name a registered agent to receive legal papers and state mail. Your registered agent needs a physical street address in Arkansas, a P.O. box or mail drop is not accepted, and accepts legal papers and official notices on your LLC's behalf. LLC Register's Arkansas registered agent service is $99 a year and includes LLC formation and annual report filing.
Required by the Uniform Limited Liability Company Act, Act 1041 of 2021, Arkansas Code Annotated § 4-38-101 et seq.
Step 3 — Decide how the Arkansas LLC will be managed
Member-managed LLCs are run by their owners; manager-managed LLCs appoint managers to run the business. You choose the structure when you file the Certificate of Organization and set the details in your operating agreement.
Member-managed or manager-managed
Step 4 — File the Certificate of Organization with the Arkansas Secretary of State
Submit the Certificate of Organization (Form LL-01) and pay the $50 state filing fee. You can file online through the Corporations/LLC/Nonprofit Online Filing System, or by mailing or dropping off a paper form to the Business and Commercial Services office. Processing takes about 3–5 business days, whether you file online, by mail or in person. We prepare and file it for you.
State fee: $50
Step 5 — Create an LLC operating agreement
Arkansas does not require an operating agreement, and you never file one with the state. Ours is included and ready to sign.
Included with LLC Register
Step 6 — Obtain an EIN or FTIN
Get your federal Employer Identification Number from the IRS. It is free, and applying online gives you the number right away. You need it to hire employees, open a business bank account and file federal taxes; owners without a Social Security number apply with Form SS-4.
Free from the IRS · Form SS-4
Step 7 — Open a business banking account
Keep business and personal money apart to protect your limited liability. Banks usually ask for your filed Certificate of Organization, your EIN and your operating agreement.
Bring your formation document, EIN and operating agreement
Step 8 — Register for Arkansas taxes, permits and licenses
If you sell taxable goods or services, register for an Arkansas Sales and Use Tax Permit through the Department of Finance and Administration's ATAP portal for a $50 fee. Before you hire, register with the Arkansas Division of Workforce Services for unemployment insurance tax, and with the Department of Finance and Administration for state income tax withholding. Check with your city and county for local business licenses.
Tax agency: Arkansas Department of Finance and Administration
Step 9 — Consider other LLC documents
Such as a banking resolution, a Certificate of Existence (Certificate of Good Standing) ($15), or foreign qualification if you operate in other states. If you use a brand name other than your LLC's legal name, file a Application for Fictitious Name (Form DN-18).
Certificate: $15 · DBA: $25
Step 10 — Set reminders for annual compliance
Arkansas requires the Annual Franchise Tax Report every year. It is due on or before May 1 every year. The first one is due by May 1 of the year after your LLC is formed. We track the deadline and file it on time while your agent service is active.
State fee: $150 · Annual
Arkansas LLC Formation Facts Table
The official numbers, names and links for an Arkansas LLC, each checked against the state agency.
Arkansas LLC filing agency | Arkansas Secretary of State, Business and Commercial Services (BCS) Division |
|---|---|
Arkansas LLC formation document | Certificate of Organization (Form LL-01) |
Arkansas LLC filing fee | $50 |
Standard processing time | Processing takes about 3–5 business days, whether you file online, by mail or in person. |
Expedited filing | Not offered |
Arkansas online LLC filing | ark.org/sos/corpfilings/index.php |
Arkansas LLC name search | swyftfilings.com/business-name-generator |
Name reservation | Available for $25 with an Application for Reservation of a Limited Liability Company Name |
Arkansas registered agent required | Yes |
Registered agent address rule | Your registered agent needs a physical street address in Arkansas, a P.O. box or mail drop is not accepted, and accepts legal papers and official notices on your LLC's behalf. |
Can you be your own registered agent | Yes |
Arkansas registered agent service | /registered-agent/arkansas |
Annual or biennial filing | Annual Franchise Tax Report, every year |
Annual report state fee | $150 |
First compliance deadline | By May 1 of the year after your LLC is formed |
Recurring due date | On or before May 1 every year |
Late filing penalty | A late report adds a $25 penalty plus daily interest on the tax and penalty owed, and the Secretary of State won't accept any other filings from your LLC until the franchise tax is paid. |
Annual Franchise Tax Report filing | sos-franchise.ark.org |
Arkansas franchise tax | Arkansas charges every LLC and PLLC a flat $150-a-year franchise tax, reported on the Annual Franchise Tax Report due May 1, this is the same filing as the annual report above, not an extra charge. |
State income tax on LLC profits | Arkansas taxes individual income on a graduated schedule topping out at 3.7% for 2026 and later years, so a default pass-through LLC's profits are taxed once on the members' Arkansas returns. An LLC that elects corporate tax treatment instead pays Arkansas's corporate income tax, whose top rate drops to 4.1% for 2027 and later years. |
Sales tax permit | Arkansas Sales and Use Tax Permit, issued by Arkansas Department of Finance and Administration (DFA), via the Arkansas Taxpayer Access Point (ATAP) |
Operating agreement required by law | No |
Newspaper publication required | No |
Series LLC allowed | Yes |
Professional LLC (PLLC) allowed | Yes |
Certificate of good standing fee | $15 (Certificate of Existence (Certificate of Good Standing)) |
Foreign LLC registration fee | $300 (Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01)) |
Amendment fee | $25 (Certificate of Amendment to Certificate of Organization) |
Dissolution fee | $50 (Statement of Dissolution (Form LL-04, with a Final Franchise Tax Report)) |
DBA (assumed name) filing | $25 (Application for Fictitious Name (Form DN-18)), filed with Arkansas Secretary of State, Business and Commercial Services Division |
Arkansas LLC law | sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc |
Free trademark search | trademarkengine.com/free-trademark-search |
Trademark registration | trademarkengine.com |
Virtual mailbox | snapmailbox.com |
Apply for an EIN (IRS) | irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number |
Author: LLC RegisterLast reviewed 9/30/2026
Arkansas agency: Arkansas Secretary of StateLast reviewed 9/30/2026
Legal Requirements to Start an Arkansas LLC
What Arkansas law requires of every LLC, with the rule and the agency that enforces it.
A distinguishable LLC name
Your Arkansas LLC name must contain "Limited Liability Company", "Limited Company" or an abbreviation such as "LLC" or "L.L.C.". A licensed-profession LLC must instead use "Professional Limited Liability Company" or "P.L.L.C." Search the name for free with the Arkansas business name search before you file. You can reserve a name for $25 with an Application for Reservation of a Limited Liability Company Name. The rules come from the Uniform Limited Liability Company Act, Act 1041 of 2021, Arkansas Code Annotated § 4-38-101 et seq..
An Arkansas registered agent
Every Arkansas LLC must appoint and keep a registered agent in Arkansas. Your registered agent needs a physical street address in Arkansas, a P.O. box or mail drop is not accepted, and accepts legal papers and official notices on your LLC's behalf. To change agents, file the Notice of Change of Registered Agent for LLC (Form DO-03) (free). LLC Register's Arkansas registered agent service is $99 a year and includes LLC formation and annual report filing.
The Certificate of Organization
Your LLC exists once the Arkansas Secretary of State accepts your Certificate of Organization (Form LL-01) and the $50 filing fee. You can file online through the Corporations/LLC/Nonprofit Online Filing System, or by mailing or dropping off a paper form to the Business and Commercial Services office. Processing takes about 3–5 business days, whether you file online, by mail or in person.
An operating agreement
Arkansas does not require an operating agreement, and you never file one with the state. Even where it is optional, a written operating agreement sets ownership, voting, profit splits and what happens when a member leaves, and banks often ask for one.
Annual Franchise Tax Report
Arkansas requires every LLC to file the Annual Franchise Tax Report every year for $150. It is due on or before May 1 every year. The first one is due by May 1 of the year after your LLC is formed. A late report adds a $25 penalty plus daily interest on the tax and penalty owed, and the Secretary of State won't accept any other filings from your LLC until the franchise tax is paid.
State taxes and licenses
Arkansas charges every LLC and PLLC a flat $150-a-year franchise tax, reported on the Annual Franchise Tax Report due May 1, this is the same filing as the annual report above, not an extra charge. Arkansas taxes individual income on a graduated schedule topping out at 3.7% for 2026 and later years, so a default pass-through LLC's profits are taxed once on the members' Arkansas returns. An LLC that elects corporate tax treatment instead pays Arkansas's corporate income tax, whose top rate drops to 4.1% for 2027 and later years. If you sell taxable goods or services, register for an Arkansas Sales and Use Tax Permit through the Department of Finance and Administration's ATAP portal for a $50 fee. See the Arkansas Department of Finance and Administration for registrations.
Arkansas LLC Company Cost Comparison
Published prices for forming and keeping an Arkansas LLC, compared line by line.
| What you pay for | LLC Register | LegalZoom | ZenBusiness |
|---|---|---|---|
LLC formation service | $0 | $0 | $0 |
Arkansas filing fee | $50 | $50 | $50 |
Registered agent, first year | $99 | $249 | $99 |
Annual report filing | $0 | $99 | $100 |
First-year total | $99 + state fee | $249 + state fee | $99 + state fee |
Registered agent renewal | $99 per year | $249 per year | $199 per year |
Competitor prices are for each company's lowest-priced LLC package, as published on its own website on September 29, 2026. The Arkansas state fee is extra with every provider. Prices change; check each provider before you buy.
Why Form Your Arkansas LLC with LLC Register
One price, the whole bill up front, and your LLC kept in good standing every year.
$99 a year. That is the whole price.
The same $99 at renewal, every year. No tiers to compare and nothing pre-checked at checkout.
Formation included
We prepare and file your Certificate of Organization with the Arkansas Secretary of State. You pay only the $50 state fee, at cost.
An Arkansas registered agent
A physical Arkansas address for legal and state mail, with scans sent to you the same day.
Your annual compliance, handled
We track the Arkansas deadlines and file your Annual Franchise Tax Report on time while your agent service is active.
Every fee shown before you pay
The cost guide above is the bill. State fees are passed through at cost and never marked up.
Support by email
Real people answer your questions by email, before and after your Arkansas LLC is formed.
Important Arkansas LLC Resources and Links
Official Arkansas offices, forms and data in one place. Every link goes to the source.
State government offices
- Arkansas Secretary of StateVictory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201 (mail: P.O. Box 8014, Little Rock, AR 72203-8014; second office: 300 North College, Suite 201F, Fayetteville, AR 72701) · 888-233-0325 or 501-682-3409
- Arkansas Department of Finance and Administrationdfa.arkansas.gov
- Arkansas Division of Workforce Servicesdws.arkansas.gov
Filing, forms and records
- Online LLC filingark.org
- Business name searchsos.arkansas.gov
- Certificate of Organization (Form LL-01) formsos.arkansas.gov
- Annual Franchise Tax Report filingsos-franchise.ark.org
- Foreign LLC registration (Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01))sos.arkansas.gov
- DBA (Application for Fictitious Name (Form DN-18))sos.arkansas.gov
Taxes, permits and licenses
Arkansas business data and help
- Population and demographicsU.S. Census Bureau QuickFacts, Arkansas
- Small business statisticsSBA Office of Advocacy, 2025 state small business profiles
- Arkansas Small Business and Technology Development Center (ASBTDC)asbtdc.org
- U.S. Small Business Administrationsba.gov
- SBA local assistanceFind SBA offices and advisors near you in Arkansas
Arkansas LLC FAQs
Short questions, direct answers about forming and running an LLC in Arkansas.
How much does it cost to start an LLC in Arkansas?
Per the Arkansas Secretary of State, as of September 2026, Arkansas charges $50 to file the Certificate of Organization. After that, the Annual Franchise Tax Report costs $150 every year. With LLC Register, formation is included in the $99-a-year Arkansas registered agent service, so year one costs $149.
How long does it take to form an LLC in Arkansas?
Processing takes about 3–5 business days, whether you file online, by mail or in person. Arkansas does not offer paid expedited processing for LLC formations. Your LLC exists once the state accepts your filing.
How do I start an LLC in Arkansas?
To start an LLC in Arkansas, choose an available name, appoint an Arkansas registered agent, and file the Certificate of Organization with the Arkansas Secretary of State for $50. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.
Can I form an LLC online in Arkansas?
Yes. You can file online through the Corporations/LLC/Nonprofit Online Filing System, or by mailing or dropping off a paper form to the Business and Commercial Services office. The Certificate of Organization costs $50.
What is the Arkansas LLC formation document called?
In Arkansas you form an LLC by filing the Certificate of Organization (Form LL-01) with the Arkansas Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $50.
Is there an expedited LLC filing option in Arkansas?
No. Arkansas does not offer paid expedited processing for LLC formations. Processing takes about 3–5 business days, whether you file online, by mail or in person.
How do I do an Arkansas LLC name search?
Use the Arkansas Secretary of State's free online business name search to check whether your LLC name is available. Your Arkansas LLC name must contain "Limited Liability Company", "Limited Company" or an abbreviation such as "LLC" or "L.L.C.". A licensed-profession LLC must instead use "Professional Limited Liability Company" or "P.L.L.C."
What are the Arkansas LLC name requirements?
Your Arkansas LLC name must contain "Limited Liability Company", "Limited Company" or an abbreviation such as "LLC" or "L.L.C.". A licensed-profession LLC must instead use "Professional Limited Liability Company" or "P.L.L.C." The rules are set by the Uniform Limited Liability Company Act, Act 1041 of 2021, Arkansas Code Annotated § 4-38-101 et seq.
Can I reserve an LLC name in Arkansas?
Yes. You can reserve a name for $25 with an Application for Reservation of a Limited Liability Company Name. A reservation is optional; filing the formation document also secures the name.
Do I need a registered agent for my Arkansas LLC?
Yes. Every Arkansas LLC must have a registered agent. Your registered agent needs a physical street address in Arkansas, a P.O. box or mail drop is not accepted, and accepts legal papers and official notices on your LLC's behalf.
Can I be my own registered agent in Arkansas?
Yes. A member or manager who is an Arkansas resident with a physical street address in the state can serve as the LLC's registered agent. Your address becomes public record, and someone must be there during business hours to accept legal papers.
Can I use a PO box for my Arkansas LLC?
Not as your registered agent's address. Your registered agent needs a physical street address in Arkansas, a P.O. box or mail drop is not accepted, and accepts legal papers and official notices on your LLC's behalf. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Arkansas.
How do I change my registered agent in Arkansas?
File the Notice of Change of Registered Agent for LLC (Form DO-03) with the Arkansas Secretary of State. There is no fee to file it.
How much does a registered agent cost in Arkansas?
Serving as your own Arkansas registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Arkansas registered agent service is $99 a year and includes LLC formation and annual report filing.
Does Arkansas require an annual report for LLCs?
Yes. Arkansas LLCs must file the Annual Franchise Tax Report every year. The state fee is $150.
When is the Arkansas LLC annual report due?
The Annual Franchise Tax Report is due on or before May 1 every year. Your first one is due by May 1 of the year after your LLC is formed. It is filed with the Arkansas Secretary of State.
How much is the Arkansas LLC annual report fee?
Per the Arkansas Secretary of State, as of September 2026, the Annual Franchise Tax Report state fee is $150. It is due on or before May 1 every year. LLC Register files it for you at no extra service fee while your registered agent service is active.
What happens if I miss the Arkansas annual report deadline?
A late report adds a $25 penalty plus daily interest on the tax and penalty owed, and the Secretary of State won't accept any other filings from your LLC until the franchise tax is paid. File as soon as possible to keep your LLC in good standing.
Does Arkansas have a franchise tax for LLCs?
Arkansas charges every LLC and PLLC a flat $150-a-year franchise tax, reported on the Annual Franchise Tax Report due May 1, this is the same filing as the annual report above, not an extra charge.
How are LLCs taxed in Arkansas?
Arkansas taxes individual income on a graduated schedule topping out at 3.7% for 2026 and later years, so a default pass-through LLC's profits are taxed once on the members' Arkansas returns. An LLC that elects corporate tax treatment instead pays Arkansas's corporate income tax, whose top rate drops to 4.1% for 2027 and later years. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.
Do I need a sales tax permit for my Arkansas LLC?
If you sell taxable goods or services, register for an Arkansas Sales and Use Tax Permit through the Department of Finance and Administration's ATAP portal for a $50 fee.
How do I register my Arkansas LLC as an employer?
Before you hire, register with the Arkansas Division of Workforce Services for unemployment insurance tax, and with the Department of Finance and Administration for state income tax withholding. You also need an EIN from the IRS before you run payroll.
Do I need a business license for my Arkansas LLC?
It depends on your industry and location: Arkansas regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Arkansas Secretary of State Business and Commercial Services.
Do I need an operating agreement for an Arkansas LLC?
Arkansas does not require an operating agreement, and you never file one with the state. LLC Register includes an operating agreement with every Arkansas LLC it forms.
Do I need an EIN for my Arkansas LLC?
You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.
How do I get an EIN for an Arkansas LLC?
Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.
Can a nonresident form an LLC in Arkansas?
Yes. You do not have to live in Arkansas or be a U.S. citizen to form an Arkansas LLC. You do need a registered agent with a physical address in Arkansas. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.
Can I form a single-member LLC in Arkansas?
Yes. Arkansas allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.
Does Arkansas allow series LLCs?
Yes. Arkansas allows both a Domestic Series LLC and a separate Domestic Protected Series, each formed with its own $50 application.
Can licensed professionals form a PLLC in Arkansas?
Yes. Licensed professionals can form a professional LLC by using the "Professional Limited Liability Company" or "P.L.L.C." designation in the name, and the LLC pays the same $150 flat franchise tax as any other Arkansas LLC.
Does Arkansas require LLCs to publish a formation notice?
No. Arkansas does not require newspaper publication to form an LLC.
How do I get a certificate of good standing in Arkansas?
Order a Certificate of Existence (Certificate of Good Standing) from the Arkansas Secretary of State for $15. Banks, lenders and other states often ask for one as proof your LLC is current with the state.
How do I register a foreign LLC in Arkansas?
An LLC formed in another state registers to do business in Arkansas by filing the Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01) with the Arkansas Secretary of State. The fee is $300, and the LLC needs an Arkansas registered agent.
How do I amend my Arkansas LLC?
File the Certificate of Amendment to Certificate of Organization with the Arkansas Secretary of State for $25. Amend when you change your LLC's name or other information in the formation document.
How do I dissolve an LLC in Arkansas?
File the Statement of Dissolution (Form LL-04, with a Final Franchise Tax Report) with the Arkansas Secretary of State for $50. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.
How do I file a DBA for my Arkansas LLC?
File an Application for Fictitious Name (Form DN-18) with the Arkansas Secretary of State for $25 ($22.50 online) if your LLC will trade under a name other than its legal name. A DBA lets your LLC trade under another name without forming a new company.
Can my Arkansas LLC be taxed as an S corporation?
Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Arkansas taxes individual income on a graduated schedule topping out at 3.7% for 2026 and later years, so a default pass-through LLC's profits are taxed once on the members' Arkansas returns. An LLC that elects corporate tax treatment instead pays Arkansas's corporate income tax, whose top rate drops to 4.1% for 2027 and later years.
What are the benefits of forming an LLC in Arkansas?
An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Arkansas it costs $50 to form and the Annual Franchise Tax Report is $150 every year.
LLC vs sole proprietorship in Arkansas: which is better?
A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. An Arkansas LLC costs $50 to form and protects your personal assets, with the same pass-through taxes by default.
Should I form my LLC in Delaware or Wyoming instead of Arkansas?
Usually not if your business operates in Arkansas. An out-of-state LLC doing business here must also register as a foreign LLC in Arkansas for $300 and keep an Arkansas registered agent, so you pay two states' fees.
Does LLC Register charge a separate fee to form an Arkansas LLC?
No. Formation is included in the $99-a-year Arkansas registered agent service. The state still charges its $50 filing fee, which we pass through at cost.
What does LLC Register include with an Arkansas LLC?
For $99 a year plus the $50 state fee: Arkansas LLC formation in year one, an Arkansas registered agent, an operating agreement, and filing of your Annual Franchise Tax Report every year. Renewal is $99 a year. State fees are passed through at cost.
Does my Arkansas LLC need to file a BOI report with FinCEN?
No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.
Which state agency handles LLC filings in Arkansas?
The Arkansas Secretary of State, Business and Commercial Services (BCS) Division, handles LLC formations, amendments and annual filings. Its office is at Victory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201 (mail: P.O. Box 8014, Little Rock, AR 72203-8014; second office: 300 North College, Suite 201F, Fayetteville, AR 72701).
Do I need a separate bank account for my Arkansas LLC?
Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Certificate of Organization, your EIN and your operating agreement.
Complete Arkansas LLC Glossary
The terms, documents and filings you will meet when forming an Arkansas LLC.
Annual report
A recurring filing that keeps your LLC in good standing with the state. In Arkansas it is the Annual Franchise Tax Report, due on or before May 1 every year.
Articles of Organization
The document filed with the state to create an LLC. Some states call it a Certificate of Formation; in Arkansas it is the Certificate of Organization.
Assumed name (DBA)
A trade name your LLC uses instead of its legal name. In Arkansas you file a Application for Fictitious Name (Form DN-18).
Banking resolution
A document authorizing who may open and run the LLC's bank accounts.
Certificate of good standing
Proof from the state that your LLC exists and is current on its filings and fees. In Arkansas it is the Certificate of Existence (Certificate of Good Standing).
Dissolution
Formally closing an LLC with the state. In Arkansas you file the Statement of Dissolution (Form LL-04, with a Final Franchise Tax Report).
EIN
Employer Identification Number: the nine-digit federal tax ID the IRS issues to a business.
Foreign qualification
Registering an LLC formed in another state so it can do business in Arkansas, through the Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01).
Franchise tax
A state tax some states charge for the privilege of doing business there. Arkansas charges every LLC and PLLC a flat $150-a-year franchise tax, reported on the Annual Franchise Tax Report due May 1, this is the same filing as the annual report above, not an extra charge.
Limited liability
The legal protection that keeps the owners' personal assets separate from the LLC's debts and lawsuits.
Manager-managed LLC
An LLC run by appointed managers rather than by all of its members.
Member
An owner of an LLC. An LLC can have one member or many, and members can be people or companies.
Member-managed LLC
An LLC run directly by its owners, the members.
Operating agreement
The internal contract that sets out an LLC's ownership, voting, profits and what happens when a member leaves.
Pass-through taxation
The default federal tax treatment of an LLC: profits pass to the owners' personal returns instead of being taxed at the company level.
Professional LLC (PLLC)
An LLC for licensed professionals such as doctors, lawyers or accountants. Available in Arkansas.
Registered agent
The person or company with a physical Arkansas address named to receive legal papers and state mail for the LLC.
S corporation election
A federal tax election, made on IRS Form 2553, that lets an eligible LLC be taxed as an S corporation.
Series LLC
An LLC divided into separate series, each with its own assets and liabilities. Allowed in Arkansas.
Single-member LLC
An LLC with one owner. By default the IRS taxes it like a sole proprietorship.
Uniform Limited Liability Company Act, Act 1041 of 2021, Arkansas Code Annotated § 4-38-101 et seq.
The Arkansas law that governs how LLCs are formed, run and dissolved.
