A separate legal entity that shields personal assets. Taxed by default as a sole proprietorship (one member) or partnership (more than one) unless it elects otherwise.
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $55 | The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date. |
The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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