To form an LLC in Maine, file a Certificate of Formation (Form MLLC-6) with the Maine Secretary of State and pay the $175 filing fee.1Maine.gov. Limited Liability Company Forms Before you file, you need a name that meets Maine’s rules and a registered agent with a physical address in the state. After the Secretary of State approves the filing, your LLC exists as a separate legal entity under Title 31, Chapter 21 of the Maine Revised Statutes, and you take on an ongoing obligation to file an annual report each year.2Maine State Legislature. Maine Code 31 – Limited Liability Company Act
Pick a Name That Meets Maine’s Rules
Your LLC’s name must be distinguishable from every other business name already on file with the Secretary of State. Run a search in the state’s online business database before you commit to anything, including a logo or domain name.
The name also has to include a designator identifying the entity type: “Limited Liability Company,” “Limited Company,” or one of the abbreviations “LLC,” “L.L.C.,” “LC,” or “L.C.”3Maine State Legislature. Maine Revised Statutes Title 31 1508 – Limited Liability Company Name A low-profit LLC uses “L3C” or “l3c” instead.
If the exact name you want is already taken, Maine lets you apply for permission to use an indistinguishable name by filing Form MLLC-15 with a $20 fee. Approval isn’t guaranteed, so a clean, available name is the easier path.
Appoint a Registered Agent in Maine
Every Maine LLC must continuously maintain a registered agent in the state.4Maine State Legislature. Maine Revised Statutes Title 31 1661 – Registered Agent for Limited Liability Company This is the person or business that accepts legal documents, service of process, and official government mail on your LLC’s behalf.
The agent must be an individual who lives in Maine or a business entity authorized to operate here, and must have a physical street address in the state. A P.O. Box alone won’t do, because someone has to be available during business hours to accept deliveries. You can be your own registered agent if you have a Maine street address and don’t mind that address appearing on public filings. Otherwise, commercial registered agent services generally run $50 to $300 per year.
File the Certificate of Formation
The Certificate of Formation is the document that actually creates your LLC. It’s filed on Form MLLC-6 and asks for your LLC’s name, registered agent information, the effective date you want the entity to begin, and whether the LLC will be a low-profit LLC or a professional LLC providing licensed services.5Maine Secretary of State. Certificate of Formation
The filing fee is $175. Pay by check or money order made out to the Maine Secretary of State, or by submitting a credit card payment voucher from the Secretary of State’s website.6Maine.gov. Business Corporations Mail the completed form and payment to:
Division of Corporations, UCC and Commissions
101 State House Station
Augusta, ME 04333-0101
Although Maine offers an online portal for some business filings, the LLC forms page directs filers to complete the PDF, print it, and mail it in with payment. Plan on a paper filing.
How Long Processing Takes
Standard processing currently takes 35 to 40 business days, which is much longer than many new owners expect.7SOS – Maine.gov. Corporations-Business Services If you need to launch sooner, Maine offers expedited processing tiers for additional fees, published on a separate schedule by the Secretary of State. If you’re not paying for expedited service, get your paperwork in well before you need the LLC to be live.
Once your filing is approved and recorded, you’ll receive an official acknowledgment or certified copy of the Certificate of Formation. Hold onto it. You’ll need it to open a business bank account, apply for local permits, and prove the LLC exists to lenders, landlords, and business partners.
If Your LLC Already Exists in Another State
If your LLC was formed outside Maine and you want to do business here, don’t file a new Certificate of Formation. File a Statement of Foreign Qualification on Form MLLC-12 instead. The fee is $250, you still need a Maine registered agent, and foreign LLCs pay a higher annual report fee of $150 going forward.8Maine.gov. Statement of Foreign Qualification to Conduct Activities
If You’re a Licensed Professional
If the service you plan to offer requires a state license, Maine may require you to form a Professional Limited Liability Company (PLLC) rather than a standard LLC. The statute specifically covers accountants, attorneys, chiropractors, dentists, optometrists, osteopathic physicians, physicians and surgeons, physician associates, podiatrists, registered nurses, advanced practice registered nurses, and veterinarians, and also sweeps in any person required by state law to hold a license before practicing.9Maine State Legislature. Maine Revised Statutes Title 13 723 – Definitions A PLLC runs much like a standard LLC, but every owner must hold the relevant professional license, and you indicate the professional-service purpose on the Certificate of Formation.
Write an Operating Agreement
Maine does not require you to file an operating agreement with the state, but drafting one is the most important thing you can do after the Certificate of Formation is approved. The operating agreement is a private contract among the members that controls how the business actually runs: who decides what, how profits are split, how new members come in, and what happens when someone wants to leave.
Without one, Maine’s default statutory rules kick in. Under those defaults, every member has equal management rights regardless of how much capital each person put in. That’s a nasty surprise when one member funded 90% of the startup and another funded 10%, and the state treats their votes as identical.
At a minimum, cover capital contributions, profit and loss allocation, voting procedures, whether the LLC is member-managed or manager-managed, rules for admitting new members, what happens if a member dies or wants out, and how the LLC will be wound up if the members decide to close it. A clear agreement also reinforces the legal separation between you and the company, which is what keeps the liability shield intact.
Get an EIN and Handle Taxes
Maine LLCs are pass-through entities by default. The LLC itself does not pay income tax; profits and losses flow through to each member’s personal return, with Maine income tax paid on each member’s share through Maine Revenue Services.
At the federal level, a single-member LLC is a “disregarded entity.” Income is reported on the owner’s personal return using Schedule C of Form 1040. A single-member LLC with no employees and no excise tax liability does not need a separate Employer Identification Number; the owner’s Social Security number works for federal tax purposes.10Internal Revenue Service. Single Member Limited Liability Companies A multi-member LLC is taxed as a partnership, files Form 1065, and needs an EIN.11Internal Revenue Service. LLC Filing as a Corporation or Partnership
You can also elect to have the LLC taxed as a corporation by filing IRS Form 8832, or as an S corporation by filing Form 2553. If you elect corporate tax treatment, the LLC pays Maine’s corporate income tax, graduated from 3.5% on income up to $350,000 to 8.93% on income over $3.5 million, and files Form 1120ME with Maine Revenue Services.12Maine Revenue Services. Corporate Income Tax (1120ME)
A couple of extra pieces to check depending on your situation. If any of your members are not Maine residents, the LLC must either withhold Maine income tax for those nonresident members, obtain a withholding exemption, or file a composite return. If you sell tangible goods or taxable services, register for a sales tax account with Maine Revenue Services.13Maine Revenue Services. Sales, Use, and Service Provider Tax FAQ Remote sellers must register once gross revenue from sales delivered into Maine passes $100,000 in a calendar year.
Keep the LLC in Good Standing: Annual Reports
Every Maine LLC must file an annual report with the Secretary of State between January 1 and June 1 each year. The fee is $85 for domestic LLCs and $150 for foreign LLCs.14SOS – Maine.gov. Filing Requirement Reminders An LLC formed in 2025 owes its first report by June 1, 2026.
Miss the deadline and the Secretary of State adds a $50 late penalty on top of the regular fee.15Maine State Legislature. Maine Revised Statutes Title 31 1680 – Filing and Copying Fees; Penalties Keep ignoring it and the Secretary of State will administratively dissolve the LLC, which strips its legal standing: contracts become hard to enforce, the liability shield gets shaky, and you have to go through a reinstatement process to come back. You have six years from administrative dissolution to apply for reinstatement, and the reinstatement fee is $150 per ground up to a maximum of $600, plus all missed reports and penalties.16Maine State Legislature. Maine Revised Statutes Title 31 1593 – Reinstatement Following Administrative Dissolution of Limited Liability Company Let the six years close and the Certificate of Formation is canceled for good. Put the annual report deadline on a calendar the day your filing is approved.
What It Costs
Here’s what to budget for forming and maintaining a Maine LLC:
- Certificate of Formation (Form MLLC-6): $175
- Foreign LLC qualification (Form MLLC-12): $250
- Annual report, domestic LLC: $85
- Annual report, foreign LLC: $150
- Late annual report penalty: $50
- Reinstatement after administrative dissolution: $150 per ground, maximum $600
- Statement of Correction: $50
- Application to use an indistinguishable name (Form MLLC-15): $20
- Commercial registered agent (optional): roughly $50 to $300 per year
Expedited processing is available for additional fees beyond the amounts above, on a schedule published by the Secretary of State.