States with extra required startup costs (2026)
6 states: Arizona, California, Kentucky, Nebraska, New York and Rhode Island. The rest charge the filing fee and nothing else we could verify. Mainstay Filing, our best overall pick, tracks every one of these for you.
| State | Extra required cost | Filing fee |
|---|---|---|
| Arizona | Publication: a notice runs three times within 60 days unless the statutory agent is in a county of more than 800,000 people, where the Commission posts it instead. | $50 |
| California | $800 a year minimum LLC tax to the Franchise Tax Board (Form FTB 3522), separate from the Statement of Information. | $70 |
| Kentucky | Limited Liability Entity Tax: a $175 minimum each year to the Department of Revenue. | $40 |
| Nebraska | Publication: a notice runs for three weeks in a local legal newspaper, then proof is filed for $25 online ($30 in office). | $100 |
| New York | Publication: within 120 days, a notice runs for six weeks in two county newspapers (the papers set their own charges), then a Certificate of Publication is filed for $50. Tax Department LLC fee (Form IT-204-LL): $25 a year for a single-member LLC with New York-source income; partnership LLCs pay more. | $200 |
| Rhode Island | $400 a year minimum tax to the Division of Taxation (Form RI-1065), owed whether or not the LLC makes a profit. | $150 |