Georgia does not offer a separate PLLC entity, so forming a Georgia PLLC actually means forming a standard limited liability company under Title 14, Chapter 11 of the Georgia Code and then satisfying the extra requirements your professional licensing board imposes. Doctors, lawyers, engineers, accountants, architects, and other licensed professionals all use this same structure. The Secretary of State handles the business filing; your licensing board handles the authorization to practice through that entity.
Who Can Use This Structure
Georgia’s professional-services provisions let licensed individuals deliver their services through an LLC, provided the arrangement doesn’t undercut the licensing board’s authority over the individual practitioner.1Justia. Georgia Code 14-11-1107 – Laws Governing Chapter; Limited Liability Companies The board keeps full authority to regulate your practice, license each individual, and run audits or disciplinary proceedings regardless of how the business is organized.
A common misconception is that every member of a professional LLC must hold a license. The state LLC statute itself does not impose that rule. Instead, your profession’s licensing board sets ownership and management requirements. Engineering firms, for example, must obtain a Certificate of Authorization from the Georgia Board of Professional Engineers and Land Surveyors, and that board decides who may own the firm.2Georgia Professional Engineers and Land Surveyors Board. PE/LS Business Entity Check your board’s rules before assuming an unlicensed spouse, investor, or administrator can hold an interest.
How to Form the LLC
File the Articles of Organization
You form the LLC by filing Articles of Organization (Form CD 030) with the Secretary of State’s Corporations Division, either online or by mail.3Georgia Secretary of State. Instructions for Completing Form CD 030 The total cost is $110: a $100 filing fee plus a $10 service charge. Paper filers also need to include a Transmittal Information Form (CD 231) with payment.4Secretary of State of Georgia. Filing Procedures for Forming a Georgia Limited Liability Company
Choose a Compliant Name
The name must contain one of these designators: “limited liability company,” “limited company,” “L.L.C.,” “LLC,” “L.C.,” or “LC.” You can abbreviate “limited” as “ltd.” and “company” as “co.” The whole name has to fit within 80 characters including spaces and punctuation, and it must be distinguishable from every other entity on file.5Justia. Georgia Code 14-11-207 – Name “PLLC” is not on Georgia’s list. If you’ve seen that abbreviation on templates from other states, it won’t work here. Pick one of the standard LLC suffixes.
Name a Registered Agent
Your LLC must continuously maintain a registered office and registered agent in Georgia, and the agent’s business address has to match the registered office. The agent can be a Georgia resident, a domestic corporation, another domestic LLC, or a foreign entity authorized to do business in the state.6FindLaw. Georgia Code 14-11-209 – Registered Office and Registered Agent This is who accepts lawsuits and official mail for the company, so reliability matters more than saving a few dollars.
Get Authorization From Your Licensing Board
Once the Secretary of State accepts your Articles, you still need your board’s permission to deliver professional services through the LLC. The name varies: engineers and land surveyors obtain a Certificate of Authorization through a process completely separate from the Secretary of State filing.2Georgia Professional Engineers and Land Surveyors Board. PE/LS Business Entity Medical practices deal with the Georgia Composite Medical Board, attorneys deal with the State Bar of Georgia, and other professions each have their own channel. Skipping this step can put your individual license at risk.
Get an EIN
You need an Employer Identification Number from the IRS for tax filings, payroll, and opening a business bank account. The online application issues the EIN immediately. The IRS limits issuance to one EIN per responsible party per day, and any later change to the responsible party must be reported within 60 days on Form 8822-B.7Internal Revenue Service. Instructions for Form SS-4 (Application for Employer Identification Number)
Put an Operating Agreement in Writing
Georgia doesn’t require a signed operating agreement, but the LLC is bound by whatever agreement exists among its members, written or not.8Justia. Georgia Code 14-11-101 – Definitions An unwritten understanding is enforceable in theory and almost impossible to prove in a dispute, so write it down.
For a professional practice, cover how profits and losses are allocated, how new members are admitted, buyout terms when a member leaves or dies, how disputes get resolved before court, and indemnification for members who incur legal costs acting in good faith on the LLC’s behalf. The provision most people forget, and the one most likely to matter, is what happens when a member loses their professional license. Decide the mechanism and the valuation up front, while everyone still gets along.
What the Liability Shield Actually Protects
Under Georgia law, a member, manager, agent, or employee of an LLC is not personally liable for the company’s debts or obligations simply because of that role. The protection reaches contract and tort liabilities and even obligations the LLC owes to other members.9Justia. Georgia Code 14-11-303 – Liability to Third Parties If the practice can’t pay a vendor or a lease, those creditors generally cannot reach your personal accounts, home, or other assets.
Two exceptions matter. First, members can be personally liable for taxes arising from the LLC’s operations. Second, and this is where professionals most often misunderstand the structure, the LLC does not shield you from your own malpractice. If you personally commit a negligent act while treating a patient, advising a client, or designing a structure, you can be sued individually for it. The LLC protects you from your partners’ mistakes, not your own. That’s why professional liability insurance stays essential inside an LLC: the entity stops business debts from reaching personal assets, and the policy covers claims from your professional work.
Members and managers can also voluntarily waive their shield by signing a written agreement to be personally responsible for some or all of the LLC’s debts.9Justia. Georgia Code 14-11-303 – Liability to Third Parties Lenders sometimes require this as a personal guarantee. Read anything of that kind closely before signing.
How the LLC Is Taxed
Federal Default and Elections
The IRS treats a professional LLC the same as any other LLC. A single-member LLC is a disregarded entity by default, with income and expenses flowing onto the owner’s personal return. A multi-member LLC is taxed as a partnership, filing Form 1065 and issuing each member a Schedule K-1.10Internal Revenue Service. LLC Filing as a Corporation or Partnership The LLC itself pays no federal income tax under either default.
If a different classification fits better, filing Form 8832 elects C corporation treatment.11Internal Revenue Service. Limited Liability Company (LLC) Filing Form 2553 elects S corporation treatment, which can reduce self-employment taxes once the practice generates income well above a reasonable salary for the member’s work.12Internal Revenue Service. About Form 2553, Election by a Small Business Corporation The S election is the more common path for professional LLCs.
Georgia State Tax
Georgia follows the federal pass-through framework; members report their share of LLC income on personal Georgia returns. Individual estimated tax payments are required when you expect non-wage income to exceed $1,000 and total gross income to exceed $1,500 for single filers or $3,000 for married filers living together.13Justia. Georgia Code 48-7-114 – Estimated Income Tax Due From Individuals Most professional LLC members cross those thresholds quickly, so plan on quarterly payments from the start.
Georgia also allows a pass-through entity tax election under HB 149 for LLCs taxed as partnerships or S corporations. The election lets the LLC pay Georgia income tax at the entity level, which can help members work around the federal $10,000 cap on state and local tax deductions. The election is irrevocable for the year it’s made and must be filed by the due date (including extensions) of the entity’s return.14Department of Revenue. HB 149 Pass-Through Entity Tax FAQ Single-member LLCs that aren’t taxed as a partnership or S corporation can’t make this election.
Keeping the LLC in Good Standing
Annual Registration
Every Georgia LLC files an annual registration with the Secretary of State between January 1 and April 1. The fee is $60 ($50 registration plus a $10 service charge), online or paper.15Georgia Secretary of State. How to File Annual Registration Missing April 1 triggers a $25 late penalty.16Georgia Secretary of State. Corporations Division Filing Fees (Effective 9.6.2025) Prolonged non-compliance can lead to administrative dissolution, which strips the LLC of its legal standing and the liability protection that comes with it. Changes to the principal office, registered agent, or registered office during the year should be reported through an amended registration.4Secretary of State of Georgia. Filing Procedures for Forming a Georgia Limited Liability Company
Board Renewals
Your Secretary of State registration is the administrative side. The professional side is separate. Georgia licensing boards generally renew licenses and firm authorizations on a biennial cycle, with fees set by each board.17Georgia Secretary of State. License Issuance, Renewal, Reinstatement, Expiration, and Activation Boards may also require continuing education, periodic audits, and notification when the LLC adds or drops licensed members. Falling behind can jeopardize the individual licenses of every practitioner in the firm.
Beneficial Ownership Reporting
The Corporate Transparency Act originally required most LLCs to report beneficial ownership to FinCEN. FinCEN published an interim final rule on March 26, 2025 exempting all U.S.-formed entities, so only entities formed abroad and registered to do business in a U.S. state or tribal jurisdiction now file.18Financial Crimes Enforcement Network. Frequently Asked Questions A Georgia LLC formed domestically has no BOI filing obligation under the current rule.