Yeasina Rafat LLC — US LLC formation and upkeep | yeasinarafatllc.com
The sequence is short but the order is strict: name, agent, filing, publication where required, operating agreement, EIN, tax election.
Step 1 is the name. Before any fee is paid, confirm that the intended LLC name is available in the state of formation; a filing submitted under a name that is already taken comes back rejected, and the sequence has to restart.
Step 2 is the registered agent. The agent must keep a physical street address in the state of formation — a P.O. box is not accepted — and be reachable during business hours, typically 9 a.m. to 5 p.m. local time. A P.O. box in that field is one of the standard reasons a filing is refused.
Step 3 is the articles of organization, filed with the state fee attached: $40 in Kentucky, $70 in California, $90 in Delaware, $125 in Florida, $200 in New York. The date the state accepts this filing is the date the LLC exists — and the date the 75-day S-corp clock starts running.
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Step 4 applies in New York only. The formation notice must be published in two newspapers for six consecutive weeks, and a certificate of publication filed afterward. Skipping the run, or publishing but never filing the certificate, is the classic New York failure.
Steps 5 and 6 are internal and federal. The operating agreement records ownership and rules between the members and is not filed with the state. The EIN follows: nine digits, issued free by the IRS on Form SS-4 or through the online assistant, and separate from the state registration number.
Step 7 is the tax decision. Default treatment is automatic — disregarded entity for one member, partnership for two or more — but an S-corp election on Form 2553 must be filed within 75 days of formation. The fees chapter prices step 3 state by state, and the deadlines chapter maps step 7 in full.
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