How to Form an LLC in North Carolina

Step 1: Choose and check your LLC name

North Carolina LLC names must include “Limited Liability Company,” “LLC,” or “L.L.C.” Search availability via the North Carolina Secretary of State business search.

Step 2: Appoint a registered agent

Your North Carolina LLC needs a registered agent with a physical street address in the state who is available during normal business hours to receive service of process. You can serve as your own agent if you reside in North Carolina.

Step 3: File Articles of Organization

File Articles of Organization with the North Carolina Secretary of State. The filing fee is $125. Online filing is available and is typically faster than mail.

Step 4: Get an EIN from the IRS

Apply for a free Employer Identification Number through IRS.gov. EINs issue immediately for online applicants with a US Social Security Number or ITIN.

Step 5: Draft an Operating Agreement

North Carolina does not require LLCs to file an Operating Agreement, but having one is essential to preserve liability protection — especially for single-member LLCs.

Step 6: Comply with annual obligations

North Carolina requires an annual report (or equivalent) costing $200 on a annual basis. Set a calendar reminder; the late-filing penalty in most states is significant.

Step 7: Local licensing and permits

Check city and county requirements wherever your LLC operates in North Carolina. Many municipalities require a local business license even for online businesses.

North Carolina-specific notes

The North Carolina annual report fee for LLCs is $200, due April 15. Corporations file with the Department of Revenue separately.