LLC fees in Georgia
Varies
Are LLC Fees Tax Deductible in Georgia?
Short answer: Yes, as a business expense: Georgia charges $110 ($100 statutory + $10 service charge) to form an LLC; ongoing: $60 annual registration ($50 + $10 service charge). Annual registration due Jan 1-Apr 1; $25 late penalty. Uncertain: the $10 service charge schedule took effect Sept 6, 2025, but georgia.gov still shows $100 for online formation.
Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Records to keep: Keep the state filing receipt, proof of payment, and your LLC's formation and annual report confirmations.
LLC fees in Georgia
Varies
General Business
Yes, as a business expense: Georgia charges $110 ($100 statutory + $10 service charge) to form an LLC; ongoing: $60 annual registration ($50 + $10 service charge). Annual registration due Jan 1-Apr 1; $25 late penalty. Uncertain: the $10 service charge schedule took effect Sept 6, 2025, but georgia.gov still shows $100 for online formation.
Business justification
Yes, as a business expense: Georgia charges $110 ($100 statutory + $10 service charge) to form an LLC; ongoing: $60 annual registration ($50 + $10 service charge). Annual registration due Jan 1-Apr 1; $25 late penalty. Uncertain: the $10 service charge schedule took effect Sept 6, 2025, but georgia.gov still shows $100 for online formation. Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Category
- Tax Write-Off Rules