LLC Compliance & Filing Guides

Forming an LLC is a one-time event; keeping it alive is a recurring obligation, and the penalties for forgetting are out of all proportion to the effort of complying. This section covers the filings that keep a US LLC in good standing — and the ones that are widely misunderstood, none more so than BOI reporting after FinCEN's March 2025 rule change.

The headline correction first: as of the March 2025 interim final rule, US-formed LLCs — including those owned by non-residents — are exempt from Beneficial Ownership Information reporting. Only entities formed under foreign law and then registered to do business in a US state still file. A great deal of guidance online still repeats the old "report within 90 days or face $591/day" line, which is now wrong and actively harmful for domestic owners; our BOI guide explains who must file, who is exempt, and what changed, with the FinCEN source dated.

Beyond BOI, the recurring obligations that actually trip people up are annual reports (deadlines, the four different deadline structures, the states most guides get wrong, and late fees that reach $400) and the W-9 — not a government filing, but the form clients demand before they pay you, where checking the wrong Line 3a box can trigger 24% backup withholding. The guides here give you the dates, the worked examples, and the source links. For deadline tracking, pair them with the annual report reminder. Compliance rules change — every claim here is dated and sourced; confirm against the official agency before you rely on it.