How to File an LLC in North Carolina

1. Choose and (optionally) Reserve Your Business Name

• The name must be distinguishable in North Carolina and contain an LLC identifier such as “LLC,” “L.L.C.,” or “Limited Liability Company.” ⁴²
• Search the name on the North Carolina Secretary of State portal to confirm availability.
• If you want to lock the name before filing, you can submit a Name Reservation (fee $30 online, $50 by mail). ⁶⁸

2. Appoint a Registered Agent

• The LLC must designate a registered agent with a physical NC address (no P.O. boxes) who can receive legal documents. ⁸⁷
• You may act as your own agent if you meet the requirements, or hire a professional service.

3. Prepare and File the Articles of Organization (Form L‑01)

• Include the LLC name, principal office address, registered agent details, and organizer information. ⁴⁹
• Filing options:
  • Online via the NC Secretary of State Business Registration portal (fastest, 7‑10 business days). ⁶
  • By mail to the Business Registration Division, P.O. Box 29622, Raleigh, NC 27626‑0622. ²
• Filing fee: $125 (non‑refundable). Expedited processing is available for an additional charge. ⁷⁹

4. Draft an Operating Agreement (Optional but Recommended)

• This internal document sets out ownership percentages, management structure, voting rights, and profit‑distribution rules. It is not filed with the state but is important for legal and tax clarity. ⁸⁴

5. Obtain an Employer Identification Number (EIN)

• Apply online at the IRS website; the service is free. Required for hiring employees, opening a business bank account, and filing many tax returns. ¹⁸

6. Register for State Taxes & Licenses

• If you will sell taxable goods or services, register for a Sales & Use Tax account with the North Carolina Department of Revenue (NCDOR). ³¹
• Register for withholding taxes if you have employees.
• Check local city or county requirements for any additional permits or professional licenses. ¹³

7. Ongoing Compliance

• Annual Report: Must be filed each year to keep the LLC in good standing. The filing deadline is the anniversary of formation (per the Secretary of State) or April 15 per some guidance; fees vary (commonly $200, with a $25 late fee). ¹³²
• Keep the registered agent information current and maintain proper records of meetings, finances, and the operating agreement.

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Quick Checklist

Step	Action	Where to Do It
1	Name search & (optional) reservation	NC Secretary of State website
2	Appoint registered agent	Choose individual or service
3	File Articles of Organization	Online portal or mail (fee $125)
4	Draft Operating Agreement	Internal document
5	Get EIN	IRS website (free)
6	Register for taxes & permits	NCDOR & local authorities
7	File annual report	NC Secretary of State (anniversary/April 15)

Following these steps will legally establish your Limited Liability Company in North Carolina. Always verify the latest forms and fees on the official state websites before proceeding.