To start an LLC in Maine, file a Certificate of Formation (Form MLLC-6) by mail with the Secretary of State and pay a $175 filing fee. Standard processing currently runs 35 to 40 business days, so if you’re working against a deadline, budget for the $50 next-day or $100 same-day expedite. The rest of the work — naming the company, lining up a registered agent, writing an operating agreement, getting an EIN, and registering for state taxes — sits around that one filing.
Pick a Name That Will Clear the State’s Check
Your name has to include “Limited Liability Company” or “Limited Company,” or an abbreviation such as LLC, L.L.C., L.C., or LC. You can also shorten “Limited” to “Ltd.” and “Company” to “Co.”1Maine State Legislature. Maine Revised Statutes Title 31 – 1508 Limited Liability Company Name It also has to be distinguishable from every other business name already on file. Run your candidate through the free corporate name search at apps3.web.maine.gov before you get attached to it.
Not ready to file? Maine lets you reserve a name for 120 days by sending a reservation application to the Secretary of State with your name, address, and the name you want to hold. The reservation can’t be renewed, but once it expires anyone (you included) can reserve the same name again.2Maine Legislature. Maine Revised Statutes Title 31 – 1509 Reservation of Name
Appoint a Registered Agent
Every Maine LLC has to continuously maintain a registered agent in the state.3Maine State Legislature. Maine Revised Statutes Title 31 – 1661 Registered Agent for Limited Liability Company The agent is who accepts legal documents and official state mail for your LLC. They need a physical Maine street address (no P.O. Boxes) and have to be available during business hours.
You can be your own agent, name another member, or hire a commercial service. The Certificate of Formation asks whether you’re using a commercial or noncommercial agent; for a noncommercial agent, you list a physical address and a separate mailing address if there is one.4Secretary of State of Maine. Maine Secretary of State – Certificate of Formation for Limited Liability Company Whatever address you put on the form becomes public record. If you run the business from your kitchen table and don’t want that address searchable, a commercial agent is the workaround.
File the Certificate of Formation
The Certificate of Formation, Form MLLC-6, is the document that legally creates the LLC. Download it from the Secretary of State’s LLC forms page, fill it in, print it, and mail it to the Bureau of Corporations, Elections and Commissions.5Maine Secretary of State. Limited Liability Company Forms Maine doesn’t offer online filing for initial LLC formation. Mail is it.
The form asks for surprisingly little: the LLC’s name, your registered agent’s information and their consent to serve, and an effective date (the filing date or a future date you pick). There’s an optional statement of authority you can include to identify who can act on the LLC’s behalf.4Secretary of State of Maine. Maine Secretary of State – Certificate of Formation for Limited Liability Company
Filing Fee and Processing Time
The base fee is $175, paid by check or money order to the Maine Secretary of State, or by credit card with a payment voucher.4Secretary of State of Maine. Maine Secretary of State – Certificate of Formation for Limited Liability Company Standard processing is 35 to 40 business days, and mail transit adds days on both ends, so plan for well over two calendar months.5Maine Secretary of State. Limited Liability Company Forms
Two paid expedite options are available on top of the base fee:
- 24-hour (next business day) processing: extra $50
- Same-day processing: extra $100
Same-day formation therefore runs $275 total.4Secretary of State of Maine. Maine Secretary of State – Certificate of Formation for Limited Liability Company Given how long standard processing takes, expediting is worth it if you have a contract to sign or a bank account to open.
Write an Operating Agreement
Maine law requires an LLC to have an operating agreement, but it isn’t filed with the state. You can create it before, at the same time as, or after your Certificate of Formation.6Maine State Legislature. Maine Revised Statutes Title 31 – 1531 Formation of Limited Liability Company Certificate Of Formation It’s an internal document, signed by the members, that spells out how the business is managed, how profits and losses are split, what happens when a member leaves, and how disputes get resolved.
Single-member LLCs need one too. Without an agreement, Maine’s default statutory rules govern the LLC, and those defaults may not match what you want. Having a signed governance document also helps if a court is ever weighing whether you’ve treated the LLC as a real, separate entity.
Get an EIN From the IRS
An Employer Identification Number is a free federal tax ID from the IRS. You’ll need it to open a business bank account, hire employees, and file tax returns. Apply online at irs.gov; approved applications get the EIN immediately.7IRS. Get an Employer Identification Number Ignore any third-party site that charges for one. It’s always free from the IRS.
Register for Maine State Taxes
Maine follows the IRS’s classification for state income tax. A multi-member LLC is taxed as a partnership; a single-member LLC is taxed as a sole proprietorship, unless you’ve elected corporate treatment federally.8Maine State Legislature. Maine Revised Statutes Title 36 – 5180 Taxation of Limited Liability Companies Under the default pass-through setup, the LLC doesn’t pay Maine income tax; profits flow to members, who report them on their personal Maine returns.
Sales Tax
If you sell tangible goods or certain taxable services in Maine, register for a sales tax account with Maine Revenue Services. Taxable services include lodging rentals, automobile rentals, and electricity distribution, among others. Remote sellers with no Maine physical presence have to register once their gross sales delivered into the state exceed $100,000 in the current or previous calendar year.9Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ
Employer Taxes
Hiring employees adds two registrations. Maine unemployment insurance runs through the Department of Labor and applies to the first $12,000 of gross wages paid to each employee per calendar year.10Maine Department of Labor. MDOL Unemployment Employer Services You’ll also register for Maine income tax withholding with Maine Revenue Services so you can withhold state tax from paychecks.
Open a Business Bank Account
Separating business and personal money is one of the most important things you can do to preserve limited liability. Commingling funds is exactly what courts look at when deciding whether to disregard the LLC. Banks typically want your filed Certificate of Formation, your EIN, your operating agreement, and personal ID for anyone who’ll sign on the account.
Sort Out Licenses and Permits
Maine has no single statewide business license. What you need depends on your industry and your municipality. A restaurant needs health permits and possibly a liquor license. A contractor likely needs trade-specific licensing. Confirm requirements with both the state agency that regulates your industry and your city or town clerk before you start operating.
File the Annual Report Every June 1
Every Maine LLC has to file an annual report by June 1 to stay in good standing. The fee is $85 for domestic LLCs.11Maine Secretary of State. Filing Requirement Reminders Unlike the initial formation, annual reports can be filed online through the state’s annual report portal at apps1.web.maine.gov.12Maine Secretary of State. Welcome to Annual Report Online
Missing the deadline adds a $50 late fee to the $85 filing fee. Keep ignoring it and the Secretary of State can administratively dissolve the LLC.13Maine State Legislature. Maine Revised Statutes Title 31 – 1680 Filing and Copying Fees Penalties It’s the cheapest compliance job you have. Put it on the calendar.
What It Costs the First Year
- Certificate of Formation: $175 (plus $50 next-day or $100 same-day if expediting)
- EIN: free from the IRS
- First annual report (due the June after formation): $85
- Commercial registered agent, if you use one: roughly $50 to $300 per year
Bare minimum to get filed and recognized is $175. Add the first annual report and you’re at $260 for year one, assuming you act as your own registered agent and skip expedited processing. State tax registrations are free.