Start a Free LLC in Georgia
LLC Register forms your free Georgia LLC, serves as your Georgia registered agent and keeps your LLC in good standing. Georgia charges $100 to file the Articles of Organization with the Georgia Secretary of State.

Georgia LLC
- Georgia LLC Formation
- Free
- Georgia LLC Name Search
- Free
- Georgia Registered Agent
- $99 per year
- Annual Compliance
- Free
- Georgia State Filing Fee
- $100
Transparent Cost Guide to Form a Georgia 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 | Georgia state fee | Estimated total | One-time or annual |
|---|---|---|---|---|
Georgia LLC name search | $0 | $0 | $0 | Free |
Georgia LLC business name generator | $0 | $0 | $0 | Free |
Georgia LLC formation (articles of organization) | $0 | $0 | $0 | Free |
Georgia registered agent | $99 | $0 | $99 | Annual |
Georgia LLC compliance (annual report) | $0 | $50 | $50 | Annual |
Georgia state filing fee | $0 | $100 | $100 | One-time |
Georgia LLC formation and annual compliance are included with the $99 annual registered agent service. You also pay the $100 state filing fee required by the Georgia Secretary of State. That makes $199 in year one, and renewal is $99 per year, plus the $50 Annual Registration fee paid to the state at cost.
Comprehensive 10-Step Guide to Form a Georgia LLC
From the name search to your first annual report, in the order you will do them.
Step 1 — Choose a compliant Georgia LLC name
Your Georgia LLC name must contain "limited liability company", "limited company", "LLC", "L.L.C.", "LC" or "L.C.". It must be distinguishable from every existing entity and active name reservation on file with the Secretary of State; differences in articles, plurals, punctuation or abbreviations don't count. Check that your name is available with the free Georgia Secretary of State business name search before you file.
Name reservation: for $25; the reservation lasts 30 days and cannot be renewed, you must reapply and pay again
Step 2 — Select a registered agent in Georgia
Every Georgia LLC must name a registered agent to receive legal papers and state mail. Your registered agent and registered office must have a street address in Georgia, with the county listed; a P.O. box or mail drop is not acceptable for the registered office. LLC Register's Georgia registered agent service is $99 a year and includes LLC formation and annual report filing.
Required by the Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.
Step 3 — Decide how the Georgia 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 Articles of Organization and set the details in your operating agreement.
Member-managed or manager-managed
Step 4 — File the Articles of Organization with the Georgia Secretary of State
Submit the Articles of Organization (Form CD 030) and pay the $100 state filing fee. You can file online through eCorp Online Services, or on paper by mail or in person. Processing takes about 7 business days online and 15 business days by mail. Expedited filing is available for $120 extra (two business days), $275 (same day, received by noon) or $1,200 (one hour). We prepare and file it for you.
State fee: $100
Step 5 — Create an LLC operating agreement
Georgia does not require an operating agreement, and the Secretary of State will not accept one for filing. It is strictly an internal document among members. 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 Articles of Organization, your EIN and your operating agreement.
Bring your formation document, EIN and operating agreement
Step 8 — Register for Georgia taxes, permits and licenses
If you sell taxable goods or services, register for a Sales and Use Tax Certificate of Registration with the Department of Revenue through the Georgia Tax Center. Before you hire, register with the Georgia Department of Labor for an unemployment insurance tax account, and with the Department of Revenue for withholding. Check with your city and county for local business licenses.
Tax agency: Georgia Department of Revenue
Step 9 — Consider other LLC documents
Such as a banking resolution, a Certificate of Existence ($10), or foreign qualification if you operate in other states. If you use a brand name other than your LLC's legal name, file a Trade Name Registration.
Certificate: $10 · DBA: fee set locally
Step 10 — Set reminders for annual compliance
Georgia requires the Annual Registration every year. It is due between January 1 and April 1 every year. The first one is due between January 1 and April 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: $50 · Annual
Georgia LLC Formation Facts Table
The official numbers, names and links for a Georgia LLC, each checked against the state agency.
Georgia LLC filing agency | Georgia Secretary of State, Corporations Division |
|---|---|
Georgia LLC formation document | Articles of Organization (Form CD 030) |
Georgia LLC filing fee | $100 |
Standard processing time | Processing takes about 7 business days online and 15 business days by mail. |
Expedited filing | Available for $120 extra (two business days), $275 (same day, received by noon) or $1,200 (one hour) |
Georgia online LLC filing | ecorp.sos.ga.gov |
Georgia LLC name search | swyftfilings.com/business-name-generator |
Name reservation | Available for $25; the reservation lasts 30 days and cannot be renewed, you must reapply and pay again |
Georgia registered agent required | Yes |
Registered agent address rule | Your registered agent and registered office must have a street address in Georgia, with the county listed; a P.O. box or mail drop is not acceptable for the registered office. |
Can you be your own registered agent | Yes |
Georgia registered agent service | /registered-agent/georgia |
Annual or biennial filing | Annual Registration, every year |
Annual report state fee | $50 |
First compliance deadline | Between January 1 and April 1 of the year after your LLC is formed |
Recurring due date | Between January 1 and April 1 every year |
Late filing penalty | A $25 late fee applies if you don't file, or postmark by mail, by April 1. |
Annual Registration filing | georgia.gov/renew-llc |
Franchise or privilege tax | Georgia has no franchise tax on LLCs. Its corporate net worth tax applies to an LLC only if the LLC is taxed as a corporation for income tax purposes. |
State income tax on LLC profits | Georgia classifies an LLC as a partnership for state income tax unless it elects otherwise for federal purposes, so profits normally pass through to members; a multi-member LLC files the Form 700 partnership return, and members may elect to pay Georgia tax at the entity level instead. |
Sales tax permit | Sales and Use Tax Certificate of Registration, issued by Georgia Department of Revenue |
Operating agreement required by law | No |
Newspaper publication required | No |
Series LLC allowed | No |
Professional LLC (PLLC) allowed | Yes |
Certificate of good standing fee | $10 (Certificate of Existence) |
Foreign LLC registration fee | $225 (Application for Certificate of Authority for Limited Liability Company) |
Amendment fee | $20 (Articles of Amendment) |
Dissolution fee | free (Certificate of Termination (Form CD 415), optionally preceded by a Statement of Commencement of Winding Up (Form CD 414)) |
DBA (assumed name) filing | Trade Name Registration, filed with Clerk of the Superior Court in the county where the business is located; the fee is set locally |
Georgia LLC law | legis.ga.gov |
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 9/29/2026
Georgia agency: Georgia Secretary of StateLast reviewed 9/29/2026
Legal Requirements to Start a Georgia LLC
What Georgia law requires of every LLC, with the rule and the agency that enforces it.
A distinguishable LLC name
Your Georgia LLC name must contain "limited liability company", "limited company", "LLC", "L.L.C.", "LC" or "L.C.". It must be distinguishable from every existing entity and active name reservation on file with the Secretary of State; differences in articles, plurals, punctuation or abbreviations don't count. Search the name for free with the Georgia business name search before you file. You can reserve a name for $25; the reservation lasts 30 days and cannot be renewed, you must reapply and pay again. The rules come from the Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq..
A Georgia registered agent
Every Georgia LLC must appoint and keep a registered agent in Georgia. Your registered agent and registered office must have a street address in Georgia, with the county listed; a P.O. box or mail drop is not acceptable for the registered office. To change agents, file the Annual Registration or Amended Annual Registration (CD 920) ($20). LLC Register's Georgia registered agent service is $99 a year and includes LLC formation and annual report filing.
The Articles of Organization
Your LLC exists once the Georgia Secretary of State accepts your Articles of Organization (Form CD 030) and the $100 filing fee. You can file online through eCorp Online Services, or on paper by mail or in person. Processing takes about 7 business days online and 15 business days by mail. Expedited filing is available for $120 extra (two business days), $275 (same day, received by noon) or $1,200 (one hour).
An operating agreement
Georgia does not require an operating agreement, and the Secretary of State will not accept one for filing. It is strictly an internal document among members. 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 Registration
Georgia requires every LLC to file the Annual Registration every year for $50. It is due between January 1 and April 1 every year. The first one is due between January 1 and April 1 of the year after your LLC is formed. A $25 late fee applies if you don't file, or postmark by mail, by April 1.
State taxes and licenses
Georgia has no franchise tax on LLCs. Its corporate net worth tax applies to an LLC only if the LLC is taxed as a corporation for income tax purposes. Georgia classifies an LLC as a partnership for state income tax unless it elects otherwise for federal purposes, so profits normally pass through to members; a multi-member LLC files the Form 700 partnership return, and members may elect to pay Georgia tax at the entity level instead. If you sell taxable goods or services, register for a Sales and Use Tax Certificate of Registration with the Department of Revenue through the Georgia Tax Center. See the Georgia Department of Revenue for registrations.
Georgia LLC Company Cost Comparison
Published prices for forming and keeping a Georgia LLC, compared line by line.
| What you pay for | LLC Register | LegalZoom | ZenBusiness |
|---|---|---|---|
LLC formation service | $0 | $0 | $0 |
Georgia filing fee | $100 | $100 | $100 |
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 Georgia state fee is extra with every provider. Prices change; check each provider before you buy.
Why Form Your Georgia 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 Articles of Organization with the Georgia Secretary of State. You pay only the $100 state fee, at cost.
A Georgia registered agent
A physical Georgia address for legal and state mail, with scans sent to you the same day.
Your annual compliance, handled
We track the Georgia deadlines and file your Annual Registration 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 Georgia LLC is formed.
Important Georgia LLC Resources and Links
Official Georgia offices, forms and data in one place. Every link goes to the source.
State government offices
Filing, forms and records
- Online LLC filingecorp.sos.ga.gov
- Business name searchecorp.sos.ga.gov
- Articles of Organization (Form CD 030) formsos.ga.gov
- Certificate of Existenceecorp.sos.ga.gov
- Annual Registration filinggeorgia.gov
- Foreign LLC registration (Application for Certificate of Authority for Limited Liability Company)sos.ga.gov
- DBA (Trade Name Registration)georgia.gov
- Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.legis.ga.gov
Taxes, permits and licenses
Georgia business data and help
- Population and demographicsU.S. Census Bureau QuickFacts, Georgia
- Small business statisticsSBA Office of Advocacy, 2025 state small business profiles
- University of Georgia Small Business Development Center (UGA SBDC)georgiasbdc.org
- U.S. Small Business Administrationsba.gov
- SBA local assistanceFind SBA offices and advisors near you in Georgia
More official Georgia resources
- One Click Annual RegistrationFile the yearly annual registration online without logging in; one, two or three years at once.
- Georgia Tax CenterGeorgia Department of Revenue portal to register for sales and use tax, withholding and other business tax accounts.
- Register a new business with the Department of RevenueDOR guidance on which state tax accounts a new business needs.
- State Board of Workers' CompensationGeorgia's workers' compensation agency, including coverage verification for employers.
- Reserve a business nameReserve an LLC name for 30 days before filing ($25 online).
- Business Division FAQSecretary of State answers on filings, registered agents, annual registration and reinstatement.
- Reinstate an entityHow a domestic LLC dissolved for failing to file annual registration can be reinstated.
Georgia LLC FAQs
Short questions, direct answers about forming and running an LLC in Georgia.
How much does it cost to start an LLC in Georgia?
Per the Georgia Secretary of State, as of September 2026, Georgia charges $100 to file the Articles of Organization. After that, the Annual Registration costs $50 every year. With LLC Register, formation is included in the $99-a-year Georgia registered agent service, so year one costs $199.
How long does it take to form an LLC in Georgia?
Processing takes about 7 business days online and 15 business days by mail. Expedited filing is available for $120 extra (two business days), $275 (same day, received by noon) or $1,200 (one hour). Your LLC exists once the state accepts your filing.
How do I start an LLC in Georgia?
To start an LLC in Georgia, choose an available name, appoint a Georgia registered agent, and file the Articles of Organization with the Georgia Secretary of State for $100. 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 Georgia?
Yes. You can file online through eCorp Online Services, or on paper by mail or in person. The Articles of Organization costs $100.
What is the Georgia LLC formation document called?
In Georgia you form an LLC by filing the Articles of Organization (Form CD 030) with the Georgia Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $100.
Is there an expedited LLC filing option in Georgia?
Yes. Expedited filing is available for $120 extra (two business days), $275 (same day, received by noon) or $1,200 (one hour). Processing takes about 7 business days online and 15 business days by mail.
How do I do a Georgia LLC name search?
Use the Georgia Secretary of State's free online business name search to check whether your LLC name is available. Your Georgia LLC name must contain "limited liability company", "limited company", "LLC", "L.L.C.", "LC" or "L.C.". It must be distinguishable from every existing entity and active name reservation on file with the Secretary of State; differences in articles, plurals, punctuation or abbreviations don't count.
What are the Georgia LLC name requirements?
Your Georgia LLC name must contain "limited liability company", "limited company", "LLC", "L.L.C.", "LC" or "L.C.". It must be distinguishable from every existing entity and active name reservation on file with the Secretary of State; differences in articles, plurals, punctuation or abbreviations don't count. The rules are set by the Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.
Can I reserve an LLC name in Georgia?
Yes. You can reserve a name for $25; the reservation lasts 30 days and cannot be renewed, you must reapply and pay again. A reservation is optional; filing the formation document also secures the name.
Do I need a registered agent for my Georgia LLC?
Yes. Every Georgia LLC must have a registered agent. Your registered agent and registered office must have a street address in Georgia, with the county listed; a P.O. box or mail drop is not acceptable for the registered office.
Can I be my own registered agent in Georgia?
Yes. Any Georgia resident, including a member or manager of the LLC, can serve as its registered agent, as long as the registered office is a Georgia street address. 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 Georgia LLC?
Not as your registered agent's address. Your registered agent and registered office must have a street address in Georgia, with the county listed; a P.O. box or mail drop is not acceptable for the registered office. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Georgia.
How do I change my registered agent in Georgia?
File the Annual Registration or Amended Annual Registration (CD 920) with the Georgia Secretary of State. The fee is $20.
How much does a registered agent cost in Georgia?
Serving as your own Georgia registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Georgia registered agent service is $99 a year and includes LLC formation and annual report filing.
Does Georgia require an annual report for LLCs?
Yes. Georgia LLCs must file the Annual Registration every year. The state fee is $50.
When is the Georgia LLC annual report due?
The Annual Registration is due between January 1 and April 1 every year. Your first one is due between January 1 and April 1 of the year after your LLC is formed. It is filed with the Georgia Secretary of State.
How much is the Georgia LLC annual report fee?
Per the Georgia Secretary of State, as of September 2026, the Annual Registration state fee is $50. It is due between January 1 and April 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 Georgia annual report deadline?
A $25 late fee applies if you don't file, or postmark by mail, by April 1. File as soon as possible to keep your LLC in good standing.
Does Georgia have a franchise tax for LLCs?
Georgia has no franchise tax on LLCs. Its corporate net worth tax applies to an LLC only if the LLC is taxed as a corporation for income tax purposes.
How are LLCs taxed in Georgia?
Georgia classifies an LLC as a partnership for state income tax unless it elects otherwise for federal purposes, so profits normally pass through to members; a multi-member LLC files the Form 700 partnership return, and members may elect to pay Georgia tax at the entity level instead. 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 Georgia LLC?
If you sell taxable goods or services, register for a Sales and Use Tax Certificate of Registration with the Department of Revenue through the Georgia Tax Center.
How do I register my Georgia LLC as an employer?
Before you hire, register with the Georgia Department of Labor for an unemployment insurance tax account, and with the Department of Revenue for withholding. You also need an EIN from the IRS before you run payroll.
Do I need a business license for my Georgia LLC?
It depends on your industry and location: Georgia regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Georgia.gov, Register an LLC.
Do I need an operating agreement for a Georgia LLC?
Georgia does not require an operating agreement, and the Secretary of State will not accept one for filing. It is strictly an internal document among members. LLC Register includes an operating agreement with every Georgia LLC it forms.
Do I need an EIN for my Georgia 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 a Georgia 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 Georgia?
Yes. You do not have to live in Georgia or be a U.S. citizen to form a Georgia LLC. You do need a registered agent with a physical address in Georgia. 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 Georgia?
Yes. Georgia 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 Georgia allow series LLCs?
No. Georgia's LLC Act does not provide for series LLCs; a bill to permit them (HB 1414) was advancing through the legislature but its enactment could not be confirmed.
Can licensed professionals form a PLLC in Georgia?
Yes. A Georgia LLC may render professional services under O.C.G.A. § 14-11-314, subject to your licensing board's rules; Georgia has no separate professional LLC (PLLC) filing type.
Does Georgia require LLCs to publish a formation notice?
No. Georgia does not require newspaper publication to form an LLC.
How do I get a certificate of good standing in Georgia?
Order a Certificate of Existence from the Georgia Secretary of State for $10. 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 Georgia?
An LLC formed in another state registers to do business in Georgia by filing the Application for Certificate of Authority for Limited Liability Company with the Georgia Secretary of State. The fee is $225, and the LLC needs a Georgia registered agent.
How do I amend my Georgia LLC?
File the Articles of Amendment with the Georgia Secretary of State for $20. Amend when you change your LLC's name or other information in the formation document.
How do I dissolve an LLC in Georgia?
File the Certificate of Termination (Form CD 415), optionally preceded by a Statement of Commencement of Winding Up (Form CD 414) with the Georgia Secretary of State for free. 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 Georgia LLC?
File a Trade Name Registration with the Superior Court clerk in the county where your business is located; the fee and procedure vary by county, and the name must run in the county's legal organ once a week for two consecutive weeks. A DBA lets your LLC trade under another name without forming a new company.
Can my Georgia 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. Georgia classifies an LLC as a partnership for state income tax unless it elects otherwise for federal purposes, so profits normally pass through to members; a multi-member LLC files the Form 700 partnership return, and members may elect to pay Georgia tax at the entity level instead.
What are the benefits of forming an LLC in Georgia?
An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Georgia it costs $100 to form and the Annual Registration is $50 every year.
LLC vs sole proprietorship in Georgia: which is better?
A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. A Georgia LLC costs $100 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 Georgia?
Usually not if your business operates in Georgia. An out-of-state LLC doing business here must also register as a foreign LLC in Georgia for $225 and keep a Georgia registered agent, so you pay two states' fees.
Does LLC Register charge a separate fee to form a Georgia LLC?
No. Formation is included in the $99-a-year Georgia registered agent service. The state still charges its $100 filing fee, which we pass through at cost.
What does LLC Register include with a Georgia LLC?
For $99 a year plus the $100 state fee: Georgia LLC formation in year one, a Georgia registered agent, an operating agreement, and filing of your Annual Registration every year. Renewal is $99 a year. State fees are passed through at cost.
Does my Georgia 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 Georgia?
The Georgia Secretary of State, Corporations Division, handles LLC formations, amendments and annual filings. Its office is at 2 Martin Luther King Jr. Dr. SE, Suite 313, Floyd West Tower, Atlanta, GA 30334.
Do I need a separate bank account for my Georgia LLC?
Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Articles of Organization, your EIN and your operating agreement.
Complete Georgia LLC Glossary
The terms, documents and filings you will meet when forming a Georgia LLC.
Annual report
A recurring filing that keeps your LLC in good standing with the state. In Georgia it is the Annual Registration, due between January 1 and April 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 Georgia it is the Articles of Organization.
Assumed name (DBA)
A trade name your LLC uses instead of its legal name. In Georgia you file a Trade Name Registration.
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 Georgia it is the Certificate of Existence.
Dissolution
Formally closing an LLC with the state. In Georgia you file the Certificate of Termination (Form CD 415), optionally preceded by a Statement of Commencement of Winding Up (Form CD 414).
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 Georgia, through the Application for Certificate of Authority for Limited Liability Company.
Franchise tax
A state tax some states charge for the privilege of doing business there. Georgia has no franchise tax on LLCs. Its corporate net worth tax applies to an LLC only if the LLC is taxed as a corporation for income tax purposes.
Georgia Limited Liability Company Act, O.C.G.A. § 14-11-100 et seq.
The Georgia law that governs how LLCs are formed, run and dissolved.
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 Georgia.
Registered agent
The person or company with a physical Georgia 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. Not provided for in Georgia law.
Single-member LLC
An LLC with one owner. By default the IRS taxes it like a sole proprietorship.
