LLC filing and compliance guides
Compliance Desk is a set of reference pages on U.S. LLC filings: registered agents, annual reports and franchise tax, amendments, fictitious names, dissolution, EINs, and federal tax classification. Each page answers one question and cites the official state or IRS source for every fee, form, and deadline, with the date it was last checked.
Last checked against the official sources listed on this page.
The site is published by Vermilion Vitez LLC, which sells LLC formation and resells registered-agent service fulfilled by Registered Agents Inc., the agent of record. It is not a law firm, tax firm, or financial advisor and does not give legal, tax, or asset-protection advice. About this site.
Registered agents
- What Florida law requires a registered agent to do
The two duties Florida law gives a registered agent, who may serve, and how the agent is changed.
- What happens when a registered agent resigns
How an agent resigns in Florida, the 31-day window, the fees, and naming a successor.
Operating agreements, amendments, and names
- What an operating agreement governs under Florida law
What Fla. Stat. 605.0105 lets an operating agreement govern and the terms it cannot change.
- When an LLC must amend its articles of organization
When a Florida LLC must amend its articles, what the amendment contains, and the $25 fee.
- When an LLC needs to register a DBA or assumed name
When a Florida LLC registers a fictitious name, who is exempt, the $50 fee, and the five-year term.
Annual filings, forfeiture, and closing
- Annual report, franchise tax, and income tax are three different obligations
How an annual report, a franchise tax, and an income tax return differ, with Florida, Texas, and Delaware examples.
- What happens when a Texas LLC forfeits for a missed franchise tax report, and how it reinstates
What Forms 05-211 and 05-213 mean, and the Comptroller-then-Secretary of State reinstatement order.
- How to close an LLC
Articles of dissolution in Florida, the Texas termination path, and what winding up covers.
EIN and federal tax classification
- How to get an EIN when you have no SSN or ITIN
Getting an EIN with no SSN or ITIN: Form SS-4 by fax, by mail, or by phone from abroad.
- How the IRS classifies an LLC by default
The default federal tax treatment of single-member and multi-member LLCs, and when Form 8832 applies.
- The S corporation election deadline and who can elect
The Form 2553 deadline, the S corporation eligibility tests, and late-election relief.
Official sources
- Florida Legislature
- Florida Department of State, Division of Corporations
- Texas Comptroller of Public Accounts
- Delaware Division of Corporations
- Texas Secretary of State
- Internal Revenue Service
This page is general information about how a filing works, taken from official sources. It is not legal, tax, or financial advice, and it does not recommend any business structure. Confirm current forms, fees, and deadlines on the official source before you file.