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                             OFFICE OF SECRETARY OF STATE 
                                       CORPORATIONS DIVISION 
                                       2 Martin Luther King Jr. Dr. SE 
                                        Suite 313 West Tower 
                             Atlanta, Georgia 30334 (404) 656-2817 
                                       sos.georgia.gov/corporations 
                                         
Secretary of State 
     
                      FILING PROCEDURES FOR FORMING  
                   A GEORGIA LIMITED LIABILITY COMPANY 
 
Limited liability companies (“LLC”) are formed by filing articles of organization with the Secretary of 
State. The minimum requirements of Georgia law are outlined herein. Many other provisions  may, 
and perhaps  should, be included in the articles. It is very simple to form an LLC. The        question of 
whether or not an LLC should be formed is complex. The Corporations Division strongly recommends 
that filers obtain professional legal, tax and/or business advice to assure the filer’s goals and intentions 
are met, and that requirements of the law are satisfied, both before and after formation of the entity. 
 
Name Reservation 
A name may be reserved prior to filing entity formation or registration documents. The reservation may be 
made online or by submitting a Name Reservation Request form. A reservation fee of $25 must accompany 
the request. There is a $10.00 service charge for filing a name reservation request by paper. Fees are non-
refundable. If the name reservation is approved, a name reservation number will be provided to the filer by 
return email. A name reservation is effective for 30 days or until the filing forming or registering the entity 
is submitted, whichever is sooner. Name reservation requests are generally processed within 3 to 5 business 
days of receipt of an online request and within 5 to 7 business days of receipt of a mail-in request. To redeem 
a name reservation, enter the reservation number in the field provided on an online business formation 
application or, if submitting a paper filing by mail or hand-delivery, place the number on the Transmittal 
Information Form that is filed with the articles of incorporation. Name reservations are not available by 
telephone. Entity formation and registration filings are accepted without a name reservation. 
 
Preparation of Articles of Organization                                      
Articles of organization must include  the  information  described  in  O.C.G.A. § 14-11-204. Articles may 
be filed online or mailed to the Corporations Division at the above address. Articles mailed to the office must 
be submitted on white 8½ x 11 paper. The articles of organization  may be signed by any member of 
the limited liability company, any manager if management is            vested in one or more managers, or by 
an organizer. An attorney in fact may also sign the articles of organization. The signer(s) should indicate 
in what capacity he or she is signing. The signature does not need to be notarized. 
 
Filing of Articles of Organization and Transmittal Information Form 231 
Articles may be filed online or may be mailed or hand-delivered to the Corporations Division. The fee to file 
online is $100.00; the fee to file by mail or hand-delivery is $110.00 ($100 filing fee + $10 paper filing 
service charge). For filings not submitted online, the articles  of organization, a completed  Transmittal 
Information  Form (CD  231), and the $110.00 fee payment should be mailed or delivered to the 
Corporations Division at the above address. Checks or money orders should be made payable to “Secretary 
of State.” Articles of organization are effective on the date received by the Corporations Division unless a 
delayed effective date is specified therein. A certificate of organization will be mailed to the applicant, 
usually in 5 to 7 business days. Workload issues will sometimes result in a longer turnaround time, perhaps 
up to 12 business days. Filings that are not complete will be returned to the applicant along with a notice 
that describes the deficiency. If corrected and returned within 30 days of the date of the deficient document 
notice, the initial date of receipt will be the date of formation. Deficient filings are deemed abandoned if 
still pending after 60 days from the date of the deficient document notice. After the filing is deemed 
abandoned, a new filing, including new filing fees, will be required. Fees are non-refundable. 
 
Annual Registration (“AR”) 
Each LLC must file an annual registration with the Secretary of State between January 1 and April 1 of each 
calendar year. The fee is $50.00. The initial AR is due between January 1 and April 1 of the year following 



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the  calendar  year  in  which    the  LLC     was  formed.  The  AR should      be  filed  online  at                 
http://www.sos.ga.gov/Corporations/. Changes  to the LLC’s principal office address  and/or  registered 
agent  and registered office address throughout the year are made by filing an AR or an amended AR and 
paying the appropriate fee. An LLC that does not submit its annual registration as required is subject to 
administrative dissolution. An administratively dissolved LLC may be reinstated within 5 years of the 
effective date of dissolution. There is a $250 fee to reinstate an administratively dissolved LLC. Fees are 
non-refundable. 
 
The articles of organization for a Georgia LLC must contain the following information:  
 1. The exact name of the LLC. 
 
The articles of organization may set forth: 
 1. That management of the LLC is vested in one or more managers; and 
 2. Any other provisions not inconsistent with law. 
         
Thus, the articles of organization for a Georgia limited liability company might appear as follows: 
 
                                        Articles of Organization  
                                               of 
                                       ABC and Associates, LLC 
                                                 
                                            Article 1. 
               The name of the limited liability company is ABC and Associates, LLC. 
                
               (Note: Article 2. below is optional. It, and other provisions not 
               inconsistent with law, may be set forth in the Articles of Organization.) 
                
                                            Article 2. 
               Management of the limited liability company is vested in one or more 
               managers whose names and addresses are as follows: 
                
               IN WITNESS WHEREOF, the undersigned has executed these Articles 
 
               of Organization. 
                
               This ________ day of _______, 2019. 
                         
                                                       (signature) 
                                                       John Doe 
                                                       (Capacity of signer) 
 
Other important information for LLCs: 
      Contact the Internal Revenue Service to determine whether an Employee Identification Number is 
       needed. It is obtained from the Internal Revenue Service. Call 1-866-816-2065 or visit the IRS web 
       site, http://www.irs.ustreas.gov. 
      The Georgia Department of Revenue should be contacted regarding compliance with state tax 
       laws. Income and net worth tax information may be obtained by calling (404) 656-4191. Sales 
       and withholding tax information may be obtained by calling (404) 651-8651 or at the DOR’s web 
       site,  https://etax.dor.ga.gov/. 
      Many LLCs will be required to obtain workers’ compensation insurance. Workers’ compensation 
       information may be obtained by calling 1-800-533-0682 or (404) 656-3818. 
      Many LLCs will be subject to unemployment tax requirements of the “Georgia Employment 
       Security Law.” Information may be obtained from the Georgia Department of Labor at (404) 
       656 -5590 or http://www.dol.state.ga.us. 

Page 2                                                                   Filing Procedure – Limited Liability Company 
                                                                                                    (Rev. 10/2019) 






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