How to Start an LLC in North Carolina (2025 Guide)

How to Form an LLC in North Carolina in 5 Steps

In order to form your LLC in North Carolina, there are certain steps you’ll need to complete:

1. Name Your LLC
2. Choose a North Carolina Registered Agent
3. File Your Articles of Organization
4. Create an LLC Operating Agreement
5. Obtain an EIN

Step 1: Name Your North Carolina LLC

Before you get started, you will need to pick a suitable name for your North Carolina LLC. 

This will need to comply with all applicable naming requirements under North Carolina law and be both succinct and memorable, as this will make it easily searchable by your potential clients.

1. North Carolina LLC Naming Guidelines

• Your name must include the words “limited liability company,” the abbreviations “LLC” or “L.L.C.,” or the combinations “Ltd. Liability Co,” “Limited Liability Co,” or “LTD. Liability Company.” 
• Your name cannot include words that could confuse your LLC with a government agency (FBI, Treasury, State Department, etc.).
• Restricted words (e.g. Bank, Attorney, University) may require additional paperwork and a licensed individual, such as a doctor or lawyer, to be part of your North Carolina PLLC.
• Your name cannot include restricted words (such as doctor, attorney, or bank) without prior approval and additional paperwork. 
• Your name must be distinguishable from any other North Carolina limited liability company, corporation, limited liability partnership, or limited partnership.
• Your name cannot contain language that states or implies that it was formed for any purpose other than what is permitted in its formation documents.
• Your name cannot contain words that are deemed “offensive to accepted standards of decency.”
• Professional LLC names must include the word “professional” or the abbreviation “PLLC” or “P.L.L.C.”

We recommend checking out the North Carolina Secretary of State’s guidelines for a complete list of naming rules in this state ($10 filing fee).

2. North Carolina Name Availability Search

To check whether your desired name has already been taken by another business entity in North Carolina, you can perform a North Carolina LLC Name Search on the state’s website.

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name. In North Carolina, you can do this for up to 10 years by filing an Application to Reserve a Business Entity Name. 

For more information, have a look at our North Carolina Name Search guide.

3. Finding the Right Domain

We recommend that you check to see if your business name is available as a web domain. Even if you don’t plan to make a business website right away, this is an extremely important step that will prevent others from acquiring it, potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

FAQ: Naming a North Carolina LLC

Step 2: Choose a Registered Agent in North Carolina

After you find the right name for your LLC, you will need to nominate a North Carolina registered agent. This is a necessary step in your Articles of Organization (i.e., the document used to file and register your LLC with the Secretary of State.).

What is a registered agent?

A North Carolina registered agent is an individual or business entity that is responsible for receiving important tax forms, legal documents, notice of lawsuits, and official government correspondence on behalf of your business. You can think of your registered agent as your business’s primary point of contact with the state.

Who can be a registered agent?

A registered agent must be a resident of North Carolina or a corporation, such as a registered agent service, authorized to transact business in North Carolina. You can choose to elect an individual within the company (e.g., yourself, etc.), use an attorney (not recommended due to the high cost), or go with a registered agent service.

FAQ: Nominating a Registered Agent

Step 3: File the North Carolina LLC Articles of Organization

To register your limited liability company, you will need to file Form L-01: Articles of Organization with the Secretary of State. You can apply online, by mail, or via PDF upload.

To fill out your LLC’s Articles of Organization, you’ll need to:

1. Enter your complete LLC name. This will need to be compliant with the North Carolina naming guidelines discussed above.
2. Enter the names and addresses of all persons executing the Articles of Organization, as well as whether they are executing in the capacity of a member or of an organizer (or both).
3. Enter the name and full address of your registered agent. If you do not want mail to be directed to this address, you will also be required to provide a mailing address (Item 5)
4. If applicable, select “a” if your LLC has a principal office, and provide a telephone number, street address, and county. If you do not have a principal office, select “b” instead.
5. If applicable, provide any additional information in accordance with statutory law, such as the names and addresses of all members, as well as whether an executor should not be made a member. 
6. List your business’s company officials. (This step is optional, but is meant to help LLC owners comply with federal banking regulations.). 
7. Provide an email address if you want to participate in the Secretary of State’s free notification system. (This is also optional.) 
8. If applicable, provide a delayed date of filing (up to 90 days in the future). If this is not done, your Articles of Organization will be effective on the time and date of filing. 

File the Articles of Organization

OPTION 1: File Form L-01 Online With the North Carolina Secretary of State

File Online

– OR –

OPTION 2: File by Mail or via PDF Upload

Download Form

State Filing Cost: $125, made payable to NC Secretary of State (Nonrefundable)

Mailing Address:
The Secretary of State
Business Registration Division
P.O. Box 29622
Raleigh, NC 27626

For help with completing the form, visit our North Carolina Articles of Organization guide.

Note: If you’re expanding your existing LLC to the state of North Carolina, you’ll need to form a foreign LLC.

FAQ: Filing North Carolina LLC Documents

Step 4: Create a North Carolina LLC Operating Agreement

In North Carolina, LLCs are not required to have an operating agreement, but it’s a good practice to have one.

What is an operating agreement? An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

Why are operating agreements important? A comprehensive operating agreement ensures that all small business owners are on the same page and reduces the risk of future conflict.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• North Carolina Single-Member LLC Operating Agreement
• North Carolina Multi-Member LLC Operating Agreement

FAQ: Creating a North Carolina LLC Operating Agreement

Step 5: Get a North Carolina LLC EIN

You can get an Employer Identification Number (EIN) from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

Why do I need an EIN? An EIN number is required for the following:

• To open a business bank account for the company
• For federal and state tax purposes
• To hire employees for the company

Where do I get an EIN? An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.

Get an EIN

Option 1: Request an EIN from the IRS

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in North Carolina Compared

For a comprehensive comparison, read our Best LLC Service guide. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business.

Important Next Steps to Protect Your North Carolina LLC

After you’ve formed your LLC, you’ll need to complete several key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

1. Get a Business Bank Account and Credit Card

Getting a dedicated business bank account is an essential part of operating legitimately as it keeps your personal and business assets separate, and therefore helps shield your personal limited liability. 

Skipping this step can often lead to:

• Courts determining that you haven’t been treating your LLC as a separate entity
• Your “corporate veil” being pierced, meaning that you will no longer benefit from limited liability in law. 

Recommended: Have a look at our Best Business Bank Accounts for LLCs in 2025 review. 

You can also choose to acquire a corporate credit card if you’re interested in building your credit and potentially raising capital down the line. 

2. Check If You Need a North Carolina Business License

North Carolina does not require LLCs to hold a “general” business license in order to operate. 

Even so, you should know that business licensing is regulated at a local, state, and federal level, so your licensing needs will ultimately depend on your exact location and industry:

• Local Licenses: You’ll need to check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals you’ll need. 
• State-Level Licenses: You can contact Business Link North Carolina (BLNC), a free service provided by the North Carolina Department of Commerce, to identify which state-level licenses or permits your business may need. If your LLC will provide professional services, you should also contact the relevant occupational licensing board.
• Federal Licenses: While most North Carolina LLCs will not be subject to federal regulation, those involved in heavily regulated industries (such as agriculture, alcohol, and firearms) will. You can have a look at this Small Business Administration article for the relevant federal agency you’ll need to contact.

A few questions to ask yourself when deciding whether you need a license include:

• Will you sell, lease, or rent taxable goods or services? If so, you’ll need to obtain a Certificate of Registration from the North Carolina Department of Revenue. You can find more information on this on our North Carolina Sales Tax guide. 
• Will you work as a licensed professional? If your LLC will focus on regulated fields — such as medicine, law, insurance, or real estate — you’ll need to ensure that you or a member of your LLC is appropriately licensed.
• Will your LLC’s activities negatively impact the environment? If so, you might need to obtain a business license or permit from the NC Dept. of Environmental Quality.

For more information, you can have a look at our North Carolina Business License guide; If you’d rather have a service handle this step for you, we recommend checking out LegalZoom’s Business License service.

3. Understand Your North Carolina LLC Tax Obligations

North Carolina LLCs are not all taxed in the same way; this is because LLCs are taxed as pass-through entities by default, meaning that they are largely taxed similarly to sole proprietors — the business gets paid, the profits pass to you as the owner, and you get taxed. There is no “corporate” tax involved. 

This means that:

On a Federal Level

You’ll need to submit personal income tax returns using either Form 1040 (for single member LLCs) or Form 1065 (for multi-member LLCs). If you have employees, you will also be subject to federal income tax withholding. 

On a State Level

Your LLC may also need to pay sales or other activity-based taxes depending on the nature of your business. North Carolina also imposes a flat state income tax — currently set at 4.25% in 2025 and set to drop to 3.99% in 2026. If your LLC will have employees, you’ll also need to register for state income tax withholding.

On a Local Level

If your LLC owns any taxable property, you will need to pay local property taxes and submit a Business Personal Property Listing Form by January 31 each year. There are also a number of county-level taxes and fees that may apply depending on your location and industry — such as local option sales tax, occupancy tax, and privilege license fees imposed by your municipality.

For more information on the North Carolina-specific LLC tax obligations that may apply to you, we recommend having a look at our in-depth North Carolina LLC Taxes guide. Alternatively, you can schedule a free online consultation with 1800-Accountant for all your tax-related questions.

4. Get Business Insurance for Your LLC in North Carolina

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. 

This is because an LLC’s default limited liability protects your personal assets, not the business’s. Some of the most common types of business insurance include:

• General Liability Insurance: This is a broad insurance policy that protects your business from lawsuits. Most small businesses end up getting general liability insurance.
• Professional Liability Insurance: This is a business insurance policy for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: This type of insurance covers medical expenses and lost wages if an employee is injured while performing job duties, and is required for any North Carolina business with three or more employees.

Want to learn exactly what coverage your business may need? Read our full North Carolina Business Insurance Guide.

5. Learn How to Properly Sign Your LLC’s Legal Documents

Improperly signing a document as yourself and not as a representative of the business can leave you open to personal liability. 

When signing legal documents on behalf of your company, you we recommend following this formula to avoid any problems:

• Formal name of your business
• Your signature
• Your name
• Your position in the business as its authorized representative

It’s important to be consistent and sign all official documents using this format; this will help protect your personal assets by clearly showing that the agreement is with the LLC, not you as an individual.

6. Submit an Annual Report for Your North Carolina LLC

After you have formed a North Carolina LLC, you will be required to file an annual report in order to keep your business in good standing with the state. This filing is meant to ensure that your business’s information (e.g., address, name, registered agent, etc.) is up to date.

You can file your LLC’s annual report online or by mail, along with the $200 filing fee. The deadline for this is April 15 of each year.

Note: There’s no late fee for missing the April 15 deadline. That said, the state will send you a warning notice, and if you don’t file your annual report within 60 days of receiving it, your LLC may be administratively dissolved.