Single-member LLC
An LLC with one member, which the IRS disregards for tax by default, so it is taxed like a sole proprietorship or a branch. It can elect corporate taxation on Form 8832 or S corporation status on Form 2553.
- Entiva fee to form
- $139
- Government fees to form
- $110
- Run plan
- $39 a month
- Steps to form
- 13
- Ongoing filings
- 12
- Ways to close
- 4
Who it suits, and what defines it.
The facts that decide whether it fits.
Who it suits
- Businesses with one owner.
- Owners who want the IRS to disregard the LLC for tax by default.
Key facts
- Members
- One
- Federal tax
- Disregarded by default; can elect corporate or S status
- Available in
- All 50 states and DC
- Delaware law
- LLC Act, 6 Del. C. ch. 18
- Delaware tax
- $400 a year per LLC, due June 1
- Wyoming tax
- Annual report and licence tax, $60 minimum
- Nevada annual
- $150 list plus $200 state business licence
- Formation fees
- DE $110; WY $100; NV $425 with list and licence
What the law requires.
7 rules, each in plain words.
A registered agent with a physical address in the state
The registered agent receives legal papers served on the LLC.
A certificate of formation or articles of organisation
The operating agreement is internal, and Delaware allows it to be written, oral or implied.
Delaware: an annual tax of $400 per LLC
It is due June 1 for the prior calendar year from tax year 2026, with no annual report.
Nevada: an initial and annual list, and a state business licence
Each list costs $150 and the licence costs $200.
Wyoming: an annual report and licence tax
The licence tax is at least $60.
Foreign-owned: Form 5472 with a pro forma Form 1120
It is needed for each tax year with reportable related-party transactions, with a $25,000 penalty per failure.
An EIN from the IRS
The EIN (Employer Identification Number) is the LLC's US tax number.
How Entiva forms it.
13 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
13 steps- 1Reserve the LLC nameOnly if needed
Optional. Delaware and Wyoming reservations last 120 days.
- 2File the certificate of formation
Wyoming and Nevada call it articles of organisation. Nevada also needs an initial list and a state business licence with the articles.
- 3Appoint a registered agent
The registered agent receives legal papers served on the LLC. It is required in the filing.
- 4Adopt the operating agreement
The operating agreement sets out how the LLC is run. It is an internal document and is not filed with the state.
- 5Set up the member register
Entiva keeps the record of who holds what. It is never filed with a state.
- 6Obtain the EIN (US tax number)
Online if the responsible party (named on the form) has a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN). Otherwise by fax, mail or phone.
- 7Apply for an ITIN if needed
An ITIN is a US taxpayer identification number for a foreign individual. Only if the owner needs one; the owner signs Form W-7 on paper.
- 8Elect a tax classification (optional)
Form 8832 chooses corporate tax treatment. File within 75 days to take effect from formation.
- 9Elect S corporation status (optional)
Form 2553. Not open to an owner who is a nonresident alien (a foreign national who is not a US tax resident).
- 10Register for state and local taxes
Covers sales tax, payroll withholding, unemployment insurance and local licences, depending on what the LLC does in the state.
- 11Prepare the bank account package
Gathers the documents a US bank asks for when a new company opens an account.
- 12File the BEA BE-13 survey for foreign owners
A foreign person who buys or sets up a US business files the US Bureau of Economic Analysis BE-13 report or claims an exemption.
- 13Authorise Entiva to deal with the IRS
Form 2848 lets Entiva represent the LLC with the IRS. Form 8821 only gives access to tax information.
Documents
8- Certificate of formation or articles of organisation
- Registered agent consent or certificate of acceptance
- Consent to act from each named manager or managing member
- Nevada initial list of managers or members
- Stamped certificate or articles from the state
- LLC operating agreement
- Form 8832 Entity Classification Election, if elected
- EIN confirmation from the IRS
Who takes part
4- The contact named to the registered agent verifies with photo ID and a liveness check
- An organiser verifies identity, only if an individual signs instead of Entiva
- Every manager and managing member verifies identity and address
- Members with 25% or more verify identity and address, as does anyone with control
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
12 filings- Pay the Delaware annual LLC tax
June 1 for the prior year; $400 from tax year 2026, first paid June 1, 2027
- File the Wyoming annual report
First day of the anniversary month; $60 minimum licence tax
- File the Nevada annual list
Last day of the anniversary month; $150 list plus $200 licence
- File Form 5472 and pro forma Form 1120 if foreign-owned
April 15, extension to October 15, for related-party transactions
- File the FBAR (report of foreign bank accounts)
April 15, with an automatic extension to October 15, if you hold foreign accounts
- File Forms 1099 for contractor payments
January 31 each year for Form 1099-NEC, to the IRS and to recipients
- File Forms 1042 and 1042-S for payments to foreign persons
March 15 each year, if you make such payments
- File the BEA BE-15 annual survey
May 31 each year, if it applies
- File the Nevada Commerce Tax return
45 days after June 30 (August 14 in 2026); tax only on Nevada revenue above $4,000,000
- File the Nevada exempt status form
Same date, if Nevada revenue is below $4,000,000
- Prepare the year-end accounts
Each year
- File the Delaware unclaimed property report
March 1 each year
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
10 changes- Record a decision of the member
- Amend the operating agreement
- Approve a distribution to the member
- Transfer the membership interest
- Change the LLC name
- Amend the certificate of formation
- Change the registered agent
- Register to do business in another state
- Convert to a corporation
- Change the tax classification
How it closes.
4 routes. The right one depends on whether it can pay its debts, and who starts it.
Voluntary cancellation
The member decides to close.
- 1
The member signs a consent to close
- 2
Pay the Delaware annual tax
- 3
File the certificate of cancellation
- 4
File the final payroll returns
- 5
Withdraw from each other state
- 6
Resign the registered agent
- 7
Deactivate the EIN
Merger or conversion
A restructuring.
- 1
File a certificate of merger
- 2
Or convert to another form
- 3
Withdraw from other states if needed
Continue out of Delaware
The LLC moves its home to another state.
- 1
Transfer the LLC out of Delaware
State voidance, then revival
The annual tax or report is unpaid.
- 1
The state voids or revokes the LLC
- 2
Revive the LLC and pay back taxes and penalties
What Entiva does for you.
From the first filing to the last.
Single-member LLC
- Files the certificate of formation or articles of organisation with the state.Formation
- Appoints a registered agent with an in-state office and records your contact.Ongoing
- Prepares the operating agreement for the member to sign.Formation
- Obtains the EIN from the IRS once the responsible party has signed.Formation
- Prepares Form 5472 and sends it by fax or mail with the pro forma Form 1120 for foreign-owned LLCs.Ongoing
- Pays the Delaware annual LLC tax each year by June 1.Ongoing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$139one-off
- Government fees
- $110
Steps marked only if needed are not counted.
Closing it
Quoted before it starts
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- Registered agent in your state
- File Forms 1099 for contractor payments
- File Forms 1042 and 1042-S for payments to foreign persons
- Prepare the year-end accounts
- File the Delaware unclaimed property report
- Routine changes
- Every deadline tracked
Extra, at a fixed fee
- Apply for an ITIN if needed
- Elect a tax classification (optional)
- Elect S corporation status (optional)
- Register for state and local taxes
- File the BEA BE-13 survey for foreign owners
- File Form 5472 and pro forma Form 1120 if foreign-owned
- File the FBAR (report of foreign bank accounts)
- File the BEA BE-15 annual survey
- Register to do business in another state
- Convert to a corporation
- Change the tax classification
Each extra is quoted before it starts, and nothing is done until you approve it.
Forming it
Entiva's formation fee is $139, one-off. Government fees are passed through at cost.
Delaware $75 for a 120-day reservation.
Delaware domestic certificate of formation; DE expedite 24-hour $50, same-day $100. WY $100.
Federal figure: no fee. $6,200 user fee only for a business-purpose tax year request.
Excludes steps marked only if needed.
Every year
The Run plan costs $39 a month ($468 a year).
$400 from tax year 2026. The 2025 tax due June 1, 2026 was $300. Registered series $100 each.
Greater of $60 or $0.0002 per dollar of WY assets. Nonprofits and cooperative marketing associations $25; statutory foundations $100; statutory trusts $100 annual tax. Over $500 must be filed by mail or courier.
Corporation minimum $150 list plus $500 licence, $650 in total. LLC $150 plus $200, $350 in total. Nonprofit list $50.
Changes
Routine changes are included in the Run plan.
Delaware: corporation $214; LLC $220; LP $200; statutory trust $500; foreign corporation name-change amendment $100. Wyoming $60. Nevada $175.
Delaware: corporation amendment or restated certificate $214; LLC $220; LP $200; statutory trust $500. Nevada $175. Wyoming $60.
Delaware: $50 for corporations, LLCs, LPs and partnerships; expedite 24-hour $100, same-day $200. Wyoming $5. Nevada $60.
Delaware figure: foreign corporation qualification $245; foreign LLC $200; foreign LLP statement $300 per partner. WY $150.
Delaware figure: other entity into a DE corporation $184 plus Certificate of Incorporation. DE corporation to non-DE entity $234. Into or out of a DE LLC $220. LP $200; statutory trust $500.
Closing it
Closing is a fixed-fee project, quoted before it starts.
$400 from tax year 2026. The 2025 tax due June 1, 2026 was $300. Registered series $100 each.
Delaware domestic LLC $220 plus $50 per registered series named. NV $100. WY $60.
Delaware foreign corporation withdrawal $175; foreign LLC, LP or partnership cancellation $200. NV foreign corporation $100, NV LLC cancellation $100. WY $60.
Delaware figure: corporation $259; LLC $220; LP $200; statutory trust $500; foreign corporation merger $50. WY $60.
Delaware figure: other entity into a DE corporation $184 plus Certificate of Incorporation. DE corporation to non-DE entity $234. Into or out of a DE LLC $220. LP $200; statutory trust $500.
Delaware figure: corporation $1,069. LLC $220; LP $200; statutory trust $500.
Delaware corporation revival $189 plus all back taxes, penalties and interest; LLC revival $220; LP $200; LLP/LLLP reinstatement $200; foreign corporation reinstatement $125.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
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