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LLC fees in Pennsylvania

$125

Are LLC Fees Tax Deductible in Pennsylvania?

Short answer: Yes, as a business expense: Pennsylvania charges $125 to form an LLC; ongoing: $7 annual report. Due Sept 30 for LLCs; annual reports began in 2025 (replacing the old decennial report).

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.