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DefinitionAn LLC, or Limited Liability Company, is a US business legal structure that creates a separation between the owner and the business. If the business is sued or owes money, the LLC
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Plain English Guide
What Is An Llc · File.Business

What is an LLC? A plain-English definition.

An LLC, or Limited Liability Company, is a US business legal structure that creates a separation between the owner and the business. If the business is sued or owes money, the LLC takes the hit; the owner's personal assets, home, car, savings, are generally protected. It is the most common structure for new US businesses.

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Formal Definition

A Limited Liability Company (LLC) is a legal business structure authorized by US state statute that combines the liability protection of a corporation with the tax flexibility and operational simplicity of a partnership or sole proprietorship.

In plain English

Here is what that actually means.

In plain English: when you form an LLC, you are creating a new "person" in the eyes of the law. That new person (your LLC) can own property, sign contracts, owe money, get sued, and have bank accounts. You are the owner of this new person, but you are not the same as it. That separation is the whole point.

If the LLC is sued, only the LLC's assets are at risk. If the LLC owes money it cannot pay, only the LLC's assets get distributed to creditors. Your personal home, car, savings, and other LLC interests stay separate. This is called the "liability shield" or "corporate veil," and maintaining it requires some basic discipline (separate bank account, no commingling, proper documentation).

For tax purposes, the IRS treats a single-member LLC as a "disregarded entity" by default, meaning profits flow to the owner's personal Schedule C. A multi-member LLC files Form 1065 as a partnership. Either can elect S-Corp tax treatment to reduce self-employment tax above ~$60,000 in profit.

Key facts

The four things to know.

Liability protection
Personal assets shielded from business debts and lawsuits
Pass-through tax
No double taxation; profits flow to personal return by default
Flexible ownership
One owner or many; US persons, non-US persons, entities
Less formality
No board, no shareholder meetings; just an Operating Agreement
Who needs this

Common situations.

Solo founders Most new US businesses start as a single-member LLC. Simple, cheap, and protective.
Real estate investors Each property in its own LLC to isolate liability per property.
Multi-member partnerships Two or more co-founders splitting ownership and profits.
Side businesses Freelancers, consultants, ecommerce sellers turning a side hustle into a real business.
Professional service firms Most states require licensed professionals to form a PLLC instead.
Holding companies Wyoming/Delaware LLCs holding equity in operating subsidiaries.
How it compares

Related concepts side by side.

LLC vs Sole Proprietorship
Sole prop is the default if you do nothing. No liability protection. LLC is the upgrade.
LLC vs Corporation
Corp has shareholders, board, bylaws, double taxation. LLC has owners ("members") and pass-through tax. Corp is required for venture capital.
LLC vs S-Corp
S-Corp is a tax election (Form 2553), not an entity type. An LLC can elect S-Corp tax treatment when net profit crosses ~$60,000.
LLC vs Partnership
Partnership offers no liability protection. LLC adds the liability shield while keeping similar tax treatment for multi-member entities.
FAQ

Common questions.

How much does it cost to form an LLC?
State filing fees range from $35 in Montana to $520 in Massachusetts. Our service fee is $0. So your total upfront cost is whatever your state charges. See our state-by-state cost lookup.
How long does it take?
State processing varies. Same-day in Colorado, Minnesota, Missouri. 1 to 3 business days in Delaware, Texas, Florida, Wyoming. 5 to 10 days in California, Illinois, New York. Up to 6 weeks in Maryland without expedited filing.
Do I need a lawyer to form an LLC?
No, in almost every case. Standard LLC formation is a straightforward state filing that does not require legal advice. We file it for you with no service fee. Complex situations (multi-member with unusual splits, asset protection structures, conversions) benefit from attorney review.
Can a non-US citizen own a US LLC?
Yes. There is no citizenship or residency requirement for LLC ownership. We form US LLCs for non-US founders regularly and obtain EINs via paper Form SS-4.
What is the difference between an LLC and an LLC name?
The LLC is the legal entity registered with the state. The LLC name is the name under which it is registered. You can also operate under a DBA (Doing Business As) name that differs from the LLC name.
Do I need an Operating Agreement?
Most states do not require one, but every business bank, lender, and investor will ask for one. Operating Agreement also helps maintain the liability shield in court. We include a template with every formation.
Does an LLC pay federal income tax?
By default, no. The LLC is a pass-through entity; profits flow to the owner(s) personal returns. The owners pay tax. The LLC itself only files an informational return (Form 1065 if multi-member) or none (if single-member disregarded). An LLC can elect to be taxed as a Corporation by filing Form 8832 or as an S-Corp by filing Form 2553.
Can I form an LLC and an S-Corp?
You form an LLC, then elect S-Corp tax treatment for that LLC by filing Form 2553. The entity is still an LLC for state-law purposes; only its federal tax treatment changes.
Which state should I form my LLC in?
For most operating businesses, the state where you live and work. Out-of-state formation usually requires foreign qualification in your home state, which means paying both. The exception: holding companies (Wyoming/Delaware) and venture-backed startups (Delaware C-Corp).

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