How to Form an LLC in Georgia: Filing, EIN, and Annual Registration

To form an LLC in Georgia, you file Articles of Organization with the Secretary of State’s Corporations Division for $100 online or $110 by mail, along with a Transmittal Information Form. Before you file, you need a distinguishable business name, a registered agent with a Georgia street address, and a decision about whether the LLC will be member-managed or manager-managed. After approval, you get an EIN from the IRS, register with the Georgia Department of Revenue if you owe state taxes, and file a $50 annual registration each year between January 1 and April 1.

Pick a Name That Will Clear the State’s Database

Your LLC’s name must include “Limited Liability Company” or an abbreviation such as “LLC” or “L.L.C.” and must be distinguishable from every other entity already on file with the Secretary of State. Search the Georgia Corporations Division’s online database for free before you commit.¹

If you’re not ready to file but want the name locked down, Georgia will reserve it for 30 days. The reservation costs $25 online or $35 by mail, and the fee is nonrefundable whether or not you end up using the name.²

Appoint a Registered Agent in Georgia

Every Georgia LLC must have a registered agent to receive legal documents and state correspondence. The agent can be an individual who lives in Georgia, a domestic corporation, another LLC, or a foreign entity authorized to do business in the state. Whoever you name must have a physical Georgia street address. P.O. boxes don’t qualify.³

You can serve as your own registered agent if you’re a Georgia resident. That saves money, but your home address becomes part of the public record. Commercial registered agent services usually run $50 to $300 per year and keep your personal address off state filings.

Decide How the LLC Will Be Managed

Before filing, decide whether the LLC will be member-managed, where all owners share decision-making authority, or manager-managed, where designated managers run operations while other members stay passive. You declare this choice on the transmittal form, so settle it before the paperwork starts. Georgia’s statute only requires the LLC name in the Articles of Organization itself; the management designation lives on the companion transmittal form and becomes part of the state’s records.¹

File the Articles of Organization and Transmittal Form

The Articles of Organization bring your LLC into legal existence. Georgia provides an optional template, Form CD 030, though you can draft your own as long as it meets O.C.G.A. § 14-11-204. At minimum the articles must state the LLC’s name, and you’ll also include the organizer’s name and address and the registered agent’s name and street address.⁴

You’ll submit a Transmittal Information Form (Form CD 231) alongside the articles. It captures administrative details the Corporations Division enters into its database, including the management structure, the LLC’s principal office address, and a contact email. The management designation on this form has to match what you decided earlier; inconsistencies can trigger a rejection.⁵

Filing Online

Create an account at ecorp.sos.ga.gov, select the option to create a domestic limited liability company, and follow the prompts. The filing fee is $100, paid by Visa, MasterCard, American Express, or Discover. Online filings are generally processed within 7 to 10 business days.⁶⁷

Filing by Mail or in Person

Send the completed Form CD 030, Form CD 231, and a check or money order for $110 ($100 filing fee plus a $10 service charge) payable to “Georgia Secretary of State” to Corporations Division, 2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower, Atlanta, Georgia 30334. Paper filings generally take about 15 business days, and longer in late December through January and at the end of each quarter.⁴

Paying for a Faster Review

If you need faster processing, Georgia offers three expedited tiers on top of the regular filing fee. All expedited fees are nonrefundable.⁷

Two business days: $120
Same day: $275, if received by noon on a business day; anything received after noon is processed by noon the next business day
One hour: $1,200, available between 9:00 a.m. and 4:00 p.m. on business days

Get an EIN from the IRS

Once your LLC is approved, apply for an Employer Identification Number from the IRS. This nine-digit tax ID is required to open a business bank account, hire employees, and file federal tax returns. The IRS issues EINs for free through its online application, and you’ll receive the number immediately upon approval. Don’t pay a third-party site for one; the IRS charges nothing.⁸

Understand How the IRS Will Tax Your LLC

The IRS does not treat an LLC as its own tax category. It applies default classifications based on how many members you have. A single-member LLC is treated as a “disregarded entity,” so its income and expenses flow through to the owner’s personal return. A multi-member LLC is classified as a partnership, and each member reports their share of profits and losses on their individual returns.⁹

Either type of LLC can elect different treatment. Filing IRS Form 8832 lets you be taxed as a corporation. Filing Form 2553 elects S corporation status, which can reduce self-employment taxes for profitable businesses. The deadline for an S-corp election is two months and 15 days after the start of the tax year you want the election to take effect, or any time during the prior tax year.¹⁰

File the Annual Registration

Georgia requires every LLC to file an Annual Registration between January 1 and April 1 of each year after formation. The fee is $50, and the filing confirms your contact information and registered agent details are current.¹¹

Missing the annual registration has real consequences. The Secretary of State can administratively dissolve the LLC, which strips away its liability protections. You have five years to apply for reinstatement, but the reinstatement fee is $260 and you’ll still owe all the back registration fees. After five years the LLC’s name is released and the entity is gone.¹²

Put an Operating Agreement in Writing

Georgia doesn’t require LLCs to have an operating agreement, and you don’t file one with the state. Skipping it is one of the most common mistakes new owners make. An operating agreement spells out each member’s ownership percentage, voting rights, profit-sharing arrangement, and the process for adding or removing members. Without one, disputes default to the state’s LLC statute, which may not match what you and your co-owners actually agreed to.

Even single-member LLCs benefit. Banks often ask for an operating agreement when you open a business account, and it helps show you’re treating the LLC as a separate entity from yourself, which matters if the company’s liability protection is ever challenged in court.

Register for State and Local Taxes

If your LLC will sell taxable goods or services, have employees, or owe other Georgia taxes, register with the Georgia Department of Revenue through the Georgia Tax Center online portal. Registration is free, and you’ll typically receive your state tax account number within about 15 minutes. You’ll need your EIN, your business’s NAICS code, and basic contact information to complete it.¹³

Most Georgia cities and counties also require an occupational tax certificate for businesses operating within their jurisdiction. Fees vary widely and are often calculated based on revenue or number of employees. Check with your city or county clerk’s office for the specific requirements in your area.

Other Compliance Items After Formation

A few more obligations may apply once the LLC is live:

Workers’ compensation insurance: Georgia law requires coverage once you regularly employ three or more people. This applies to most industries, so budget for it before your first round of hiring.¹⁴
Business bank account: Banks typically ask for your EIN, a copy of the filed Articles of Organization, your operating agreement, and a government-issued ID for the account signer. Some also require a business license.¹⁵
Beneficial ownership reporting: As of March 2025, domestic LLCs are exempt from reporting beneficial ownership information to FinCEN under the Corporate Transparency Act. A rule change removed the requirement for entities formed in the United States, so you do not need to file a BOI report.¹⁶
Foreign qualification: If your Georgia LLC will do business in another state, that state will likely require you to register as a foreign LLC and pay a separate filing fee. What counts as “doing business” varies, but having a physical office, employees, or regular in-person client meetings in another state usually triggers the requirement.

1
Justia Law. Georgia Code 14-11-207 – Name
2
Georgia.gov. Reserve a Business Name with Georgia Secretary of State
3
Justia Law. Georgia Code 14-11-209 – Registered Office and Registered Agent
4
Georgia Secretary of State. Filing Template – Articles of Organization for LLC (CD 030)
5
Georgia Secretary of State. Transmittal Information Form – Georgia Limited Liability Company (CD 231)
6
Georgia.gov. Register an LLC with Georgia Secretary of State
7
Georgia Secretary of State. Filing Fees and Expedited Processing of Document Filings
8
Internal Revenue Service. Get an Employer Identification Number
9
Internal Revenue Service. Single Member Limited Liability Companies
10
Internal Revenue Service. LLC Filing as a Corporation or Partnership
11
Justia Law. Georgia Code 14-11-1103 – Annual Registration
12
Georgia Secretary of State. How to Guide – Reinstate an Entity
13
Georgia Department of Revenue. Register a New Business in Georgia
14
Georgia State Board of Workers’ Compensation. Workers’ Compensation Insurance FAQs
15
U.S. Small Business Administration. Open a Business Bank Account
16
FinCEN.gov. Beneficial Ownership Information Reporting