Your Georgia LLC name can identify the type of products and services your business will provide; or it may be the name of the founder; or it can be a combination of the two or something else.

In any case, the Georgia LLC name that you choose must be distinguishable from the name of any other registered Georgia LLC or other registered Georgia business entity, such as a Georgia Corporation or LLP.  The LLC name must also be different from any reserved names on record with the state of Georgia.  Your Georgia LLC name must not imply that it was formed for a purpose other than that stated in your Articles of Organization; and your Georgia LLC name must not be a name that is likely to mislead the public.

The name of a Georgia LLC must include the word "LLC" or "Limited Liability Company" or an abbreviation of one of these words.

It's important to choose a good name for your Georgia LLC because if you want to change it after you Form a LLC in Georgia you will have to file amended Articles of Organization with the Georgia Secretary of State (and pay a fee).

Every Georgia LLC must have an address that is physically located in the state of Georgia.  This address is "registered" with the Georgia Secretary of State.  The Registered Address is where official and legal correspondence can be delivered.

The individual or company that is registered with the state of Georgia to receive all correspondence on behalf of the Georgia LLC is called a "Registered Agent" or "Agent for Service of Process".  You may act as your own Registered Agent, however, many Georgia LLCs hire a Registered Agent because they don't have a physical address within the state of Georgia or to provide a distinct level of privacy.

The owners of a Georgia LLC are called Members - not Partners or Shareholders.  (a Georgia Limited Liability Company does not issue stock).  Members make all business decisions and realize the financial benefits generated by the Georgia LLC.  Division of ownership and distribution of profits are decided by private agreement among the Members.  Each Georgia LLC must have at least one Member.  Members need not live in the state of Georgia or be citizens of the United States.

Managers are responsible for the day to day operation of the Georgia LLC.  Members elect or appoint Managers and have the power to remove them.  Managers may or may not be Members of the Georgia LLC.  Management for your Georgia LLC may be defined in your Articles of Organization or, more commonly, in an Operating Agreement.

The IRS does not recognize a Limited Liability Company as a classification for federal tax purposes.  Georgia LLC Members can elect for the IRS to tax the LLC as a sole proprietorship, partnership, C Corporation, or S Corporation.  This decision may be made after the Georgia LLC is created.  If a single Member Georgia LLC does not declare a tax classification it is taxed the same as a sole proprietorship.  A multiple Member Georgia LLC that does not declare a tax classification is taxed as a general partnership.  More specific federal LLC tax information can be found at the IRS web site.

A Georgia Limited Liability Company is a type of business that is authorized by the state of Georgia - not by the federal government.  In order to form a LLC in Georgia you must file Articles of Organization with the Georgia Secretary of State. The Articles of Organization must include certain specific information about your Georgia LLC.  If the Articles do not conform exactly to state of Georgia requirements they will be rejected.  You may subsequently amend the Articles of Organization for your Georgia LLC but you will have to pay a fee to the state of Georgia in order to make the changes official.

A Federal Employer Identification Number, also known as a Federal Tax Identification Number, is used by the IRS to identify a business entity.  An FEIN is like a Social Security Number for your Georgia LLC.  All Georgia LLCs electing to be taxed as a C-Corporation or S-Corporation are required to have a FEIN.

If you do not elect to have your Georgia LLC taxed as a Corporation you may still need to get a FEIN if it is composed of multiple members or if you plan to have employees.

If you plan to form a Single Member Georgia LLC you may not need a separate FEIN for the LLC if you have no employees.  The sole Member of a Single Member Georgia LLC may be able to use his or her Social Security Number instead of applying for an FEIN.  You may request a FEIN for your Georgia LLC for banking or state tax purposes, but an FEIN may not be required for federal tax purposes depending on your business circumstances.

An Operating Agreement defines the rules by which your Georgia LLC will operate.  It is the core document that is referred to when issues concerning your LLC need to be resolved.  Operating Agreements may include requirements for almost anything that involves the management and operation of your Georgia LLC.  By having an Operating Agreement all Members will be provided with a clear set of rules they have agreed upon thus reducing the likelihood of disagreement in the future.

Items commonly included in an Operating Agreement for a Georgia LLC:


Although an Operating Agreement is not required in the state of Georgia, if you plan to form a multiple Member Georgia LLC it is highly advisable to have one.  Having an Operating Agreement will save you a lot of time and money should conflict arise down the line.  As your Georgia LLC grows over time, you may amend your Operating Agreement as necessary.

When your Georgia LLC has an Operating Agreement your business will be governed by your own rules and not some canned business rules created by the state of Georgia.

It's very important that you have a separate business bank account for your Georgia LLC.  Mixing personal and business funds may get you in a lot of trouble with the tax man down the line.  It's a good idea to contact the bank before you open a business bank account for your Georgia Limited Liability Company.  Specific requirements vary from bank to bank. 

In most cases you will need a FEIN, a copy of your Georgia LLC Articles of Organization, and a resolution identifying authorized signers if those names are not listed in the Articles.

Note that forming a Georgia LLC doesn't take the place of obtaining a business license, tax registration certificate, or other required business permits.  A Georgia LLC merely creates an ownership structure that limits the owner's personal liability.  You may still need to take care of getting set up to do business with your local government.

Depending on the nature of the business and the location of your Georgia LLC you may need to get one or more city business licenses or permits.  The business licenses or permits that are required for your Georgia LLC vary depending on your business activities and the specific locations within the state of Georgia in which you want to conduct business.

If your Georgia LLC will be selling products in Georgia you may be required to obtain a Reseller's Permit from the appropriate Georgia state agency.  If your Georgia LLC will be selling products in Georgia you will also be responsible for all applicable local and state of Georgia sales taxes if there are any.

For a Georgia LLC, the Initial Annual Registration is due between January 1 and April 1 of the year following the calendar year in which the Articles of Organization of the Georgia LLC were initially approved by the Georgia Secretary of State

Each Georgia LLC must file an Annual Registration with the GA Secretary of State EACH year.

The Georgia LLC Annual Registration is due at the GA Secretary of State EACH year between January 1 and April 1.

There is a $25 penalty if the Annual Registration for a Georgia LLC is not filed with the Georgia Secretary of State by the due date.

Changes to the GA LLC address and/or registered agent and registered office address throughout the year are made by filing another LLC Annual Registration with the Georgia Secretary of State and paying a fee.