Formation Fee

$150

Articles of Organization (LLC 5.5) $150; series LLC $400

Verified 2026-11-02Source: SOS

Annual Report

Fee

$75

$75 (+$50 per series); $100 late penalty

Verified 2026-11-02Source: SOS

Due Date

Before first day of anniversary month (within 60 days before)

Verified 2026-11-02Source: SOS

Registered Agent Requirement

Must continuously maintain an IL registered agent (IL resident or entity authorized in IL) and registered office (805 ILCS 180/1-35)

Verified 2026-11-02Source: SOS

Franchise Tax / Annual Tax

Personal Property Replacement Tax: 1.5% of net Illinois income for partnership- or S-corp-taxed LLCs (2.5% if taxed as C corp); not a flat fee

Verified 2026-11-02Source: IDOR