How to Form an LLC in Pennsylvania

Filing fee: $125 (one-time Certificate of Organization fee; veteran- and reservist-owned businesses may qualify for a fee exemption)

Processing time: 4 Weeks

State agency: Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations

Annual report due: $7 annual report fee; due annually beginning 2025

State tax rate: Pennsylvania does not impose a separate state-level LLC franchise tax; LLCs are subject to Pennsylvania personal income tax or corporate net income tax depending on tax classification

To form an LLC in Pennsylvania, you file a Certificate of Organization (Form DSCB:15-8821) and a Docketing Statement (Form DSCB:15-134A) with the Pennsylvania Department of State and pay a $125 state filing fee. You also need a registered office address in Pennsylvania and an Employer Identification Number (EIN) from the IRS.

Pennsylvania's process has one step that catches people off guard: the Docketing Statement. Most states don't require a separate form alongside the formation filing, but Pennsylvania uses it to set up your initial tax and registration records with the Department of Revenue. Miss it and your filing is incomplete.

Step 1: Choose and check your business name

Your LLC name must include a designator — "Limited Liability Company," "LLC," or "L.L.C." — and it must be distinguishable from any active entity already on file with the Pennsylvania Department of State. Check name availability through the Department of State's online search before you file.

If the name you want is held by an active entity, you'll need either written consent from that entity, a Name Availability Certificate from the Department of State, or proof the blocking entity has abandoned the name in its home jurisdiction. To request a Name Availability Certificate, email [email protected] with the subject line "Name Availability" and include the full entity name, entity number, and initial filing date.

Step 2: Designate a registered office

Pennsylvania doesn't use the term "registered agent" in its LLC statutes. Instead, every LLC must list a registered office — a physical Pennsylvania street address (not a P.O. Box) where the business can receive service of process and official state mail. You list this address on your Certificate of Organization.

If you don't have a Pennsylvania street address, you can use a Commercial Registered Office Provider (CROP) — a company authorized by the state to serve as your registered office. This keeps your personal address off public records and ensures someone is available during business hours to accept legal documents.

Step 3: File your Certificate of Organization

The Certificate of Organization (Form DSCB:15-8821) is the core formation document for a Pennsylvania LLC. File it with the Pennsylvania Bureau of Corporations and Charitable Organizations and pay the $125 state filing fee. You can file online through the Pennsylvania Business One-Stop Hub or by mail.

The $125 fee is a one-time formation cost — it's not paid annually. Qualifying veteran- or reservist-owned small businesses may be eligible for a fee exemption.

Step 4: Submit the Docketing Statement

Pennsylvania requires every new LLC to file a New Entity Docketing Statement (Form DSCB:15-134A) alongside the Certificate of Organization. There's no additional state fee for this form. The Department of Revenue uses it to set up your initial tax records.

If you file online through the Business One-Stop Hub, the docketing information is collected as part of the combined online form. If you file by paper, the Docketing Statement is a separate document you mail with the Certificate of Organization. Either way, the LLC name on the Docketing Statement must match the Certificate of Organization exactly — including punctuation and the LLC designator.

Step 5: Get an EIN from the IRS

An Employer Identification Number (EIN) is the federal tax ID the IRS uses to identify your business. You get it from the IRS — not from any Pennsylvania state agency — and the application is free. Apply online at irs.gov/ein and you'll receive your EIN immediately.

You'll need an EIN to open a business bank account, hire employees, and file federal and state taxes. Even if your LLC has no employees, getting an EIN keeps your Social Security number off business documents — which is worth doing from day one.

Step 6: Create an operating agreement

Pennsylvania doesn't require LLCs to file an operating agreement with the state, but having one is important. It defines how your LLC is managed, how profits and losses are divided, and how decisions get made — and it's the document courts look at if a dispute arises between members.

Pennsylvania LLCs default to member-managed unless the operating agreement designates one or more managers. In a member-managed LLC, all owners share management authority. In a manager-managed LLC, a designated manager — who can be a member or an outside party — handles day-to-day operations while other members stay out of daily management.

Pennsylvania LLC ongoing requirements

Starting in 2025, Pennsylvania LLCs must file an annual report with the Department of State and pay a $7 annual report filing fee. This is a new requirement — Pennsylvania did not previously require LLCs to file annual reports — so existing LLCs need to add it to their compliance calendar.

Pennsylvania does not impose a separate state-level franchise tax on LLCs. Depending on how your LLC is taxed — as a sole proprietorship, partnership, or corporation — you'll have Pennsylvania personal income tax or corporate net income tax obligations. A tax professional can help you figure out which applies to your situation.