How to Form an LLC in New Hampshire

This guide to starting an LLC in New Hampshire provides step-by-step instructions on filing formation documents, obtaining tax IDs, and setting up company records.

Overview

LLCs are the most popular business structure because they are inexpensive to form, provide flexibility to the owners, and are easy to run. Forming your LLC legally establishes your business, limits your personal liability, and gains tax flexibility. The following step-by-step will help you as you undertake this process.

Fast Facts: Your Budget and Timeline

Here is an overview of the total paperwork, cost, and time it takes to form an LLC in New Hampshire. Be sure to read the final step in this guide - "Ongoing Filings" - to understand your ongoing costs to maintain a compliant New Hampshire LLC.

Step-by-Step New Hampshire LLC Instructions

1. Check Name Availability

   The legal name of your LLC may not conflict with any other registered name. Check availability of your desired name by conducting a name search.

   Name Search:	New Hampshire Secretary of State - Corporations Division Name search
   Name Reservation:	Optional
   Suffix:	The name of each limited liability company as set forth in its certificate of formation: (a) Shall contain the words “limited liability company” or the abbreviation “L.L.C.”or similar abbreviation.  304-C:32 New Hampshire RSA

2. Appoint a Registered Agent

   Before you officially file to create your New Hampshire LLC, you will need to decide who your New Hampshire registered agent will be. A registered agent is a business's legal appointee to receive notice of lawsuit and other legal or government notices.

   State law requires every LLC to have a registered agent. The registered agent is designated when you file New Hampshire articles of organization with the New Hampshire Secretary of State - Corporations Division.

   Our reliable registered agent service fulfills this requirement. You get:

   • Same-day documents from our local office in Nashua
   • Immediate online access to state forms with our address and, where required, our signature
   • Annual fees from $89 to $99 per state with no additional charges

   
   

3. File New Hampshire Certificate of Formation

   File the articles of organization to create your limited liability company.

   Agency:	New Hampshire Secretary of State - Corporations Division
   Form:	Form LLC-1 Certificate of Formation
   Filing Method:	Mail or online.
   Agency Fee:	$100
   Turnaround:	~6 weeks
   Law:	New Hampshire Revised Statutes Annotated (RSAs) - Chapter 304-C: New Hampshire Revised Limited Liability Company Act
   Notes:	You must include the addendum Form SRA. If you are not exempt, you will need to register with the New Hampshire Bureau of Securities Regulation before filing your certificate of formation. A general statement of purpose such as "any lawful business" is not acceptable. Furthermore, the law requires a specific primary nature of business such as "sales and manufacturing of disposable products", not a general one such as "sales and manufacturing". Stating a specific purpose does not limit the LLC to engage only in that purpose after formation. Certificate of formation signature must be that of a manager or member. Submit signed originals to the state. Professional LLCs use different forms and formation protocol. The secretary will assign your LLC a charter number, also known as a business ID number (BIN).

4. Establish Company Records

   Your LLC must keep correct and complete books and records. Your filed articles of organization are the first documents for your LLC’s records. Your LLC will generate many other official records such as:

   • Meeting minutes
   • Operating agreement
   • EIN verification letter
   • Amendments and other filings made to the LLC throughout its lifetime

   Organizations need a secure, centralized tool for managing and accessing sensitive records. Our Records Manager software offers a simple, efficient way for LLCs to store records, track members and managers, and customize meeting notifications.

5. Create the Operating Agreement

   Draft an Operating Agreement (potentially using a template) which is the governing document for the LLC. It defines the formalities of how the LLC will run itself such as holding an annual meeting. You will review and adopt the agreement at your organizational meeting.

6. Hold the Organizational Meeting

   The first meeting of the members of the LLC is the organizational meeting. You will need your filed articles of organization and your operating agreement in order to conduct this meeting. Keep minutes of this meeting and store them in your company record book.

7. Get a Federal Employer Identification Number (EIN)

   If your LLC has more than one member or will hire employees, it must obtain an EIN. An EIN is also often required to open a bank account.

   Agency:	Internal Revenue Service (IRS)
   Form:	IRS Form SS-4
   Filing Method:	Mail, phone, fax, or online.
   IRS fee:	$0
   Turnaround:	Immediately online or by phone. 4 business days by fax. 4-5 weeks by mail.
   Notes:	The IRS website is only available during certain hours. Print your EIN before closing your session. For additional guidance, see IRS Pub 1635: Understanding Your EIN.

8. Get New Hampshire State Tax Identification Numbers/Accounts

   Although you don't have to register with this Department, you must obtain the appropriate state tax forms to file. There are also licenses that must be obtained if you are a meals, rooms or motor vehicle rental operator, communications services provider, or Tobacco manufacturer, wholesaler or subjobber.

   More information:

   New Hampshire Department of Revenue Administration
   http://www.revenue.nh.gov/

9. Consider Electing S-Corp or C-Corp Taxation

   By default, your LLC receives pass-through taxation and the vast majority of LLCs keep this tax classification. Some LLCs benefit from electing S-Corp or C-Corp tax treatment:

   • S-Corp treatment can help owner-employees who earn more than ~$75,000 per year save on self-employment taxes. File Form 2553: S-Corp Election.
   • C-Corps suffer from double taxation: the corporation pays taxes on profits then members pay taxes on their distributions. If profits exceed $250,000 per owner, you provide employee benefits, or you will re-invest most of your profit in the business, you may benefit from the low tax rates on retained earnings under C-Corp treatment. File Form 8832: C-Corp Election.

10. Obtain Business Licenses & Permits

    To run your business legally, you must obtain applicable licenses and permits. The easiest way to navigate the wide range of federal, state, and local requirements is to search by your business type and locality using the Small Business Administration Business License & Permit look-up tool.

    
    

    New Hampshire Business License

    Not required

    
    
    

    General Business License licensure is not required on the State level in New Hampshire.

    New Hampshire does not have a general business license at the state level, but local licenses are often required.

11. Ongoing Filings to Maintain Your LLC

    You must file federal and state tax returns.

    Many states also require business entities to file an annual report to maintain good standing with the secretary of state. If an annual report is required for LLCs formed in New Hampshire, view the table below.

    
    

    New Hampshire Corporation Annual Report Requirements:

    Agency:	New Hampshire Secretary of State - Corporations Division
    Form:	Enter your business ID and click 'Create Blank Form'
    Filing Method:	Mail or online.
    Agency Fee:	$100. +$2 to file online.
    Due:	Annually by April 1.
    Law:	New Hampshire Statutes Title 27 Ch. 293-A:16.21
    Penalties:	$50 late fee.
    Notes:	Anyone with authority may file. Original signatures are not required.

    
    

    For more details, see our New Hampshire annual report information center page.

    As your LLC grows, you will need to demonstrate your company’s good standing to banks, customers, and other state agencies. After all the work involved in forming your New Hampshire LLC, don’t let a missed annual report filing cause your new business to fall out of compliance.

    Tracking and filing annual reports on your own can be time consuming and lead to accidental lapses. Protect your LLC’s good standing with Managed Annual Report Service, which tracks and automatically files reports on time, every time, so you can focus on your business.