Parent formation $309. Protected Series $0 state fee; Registered Series $90 state fee and $75 annual tax per series. Liability separation requires statutory notice and records.
Pennsylvania Department of State ↗Pennsylvania Consolidated Statutes ↗Pennsylvania statutory references supplied for the October 25, 2026 review; confirm current official instructions.
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
- Pennsylvania Title 15 & Title 54 Pa.C.S. statutory references
- $0 Markup on State Pass-Through Fees
- Physical Corporate Kits & Seals (corpusa.net)
- Live Filing Support: (386) 465-3937
Start with the right question.
Statutory Rule & Filing Mechanics (15 Pa.C.S. Chapter 88 & Chapter 89)
Parent formation $309. Protected Series $0 state fee; Registered Series $90 state fee and $75 annual tax per series. Liability separation requires statutory notice and records.
Pennsylvania Department of State ↗Certificate of Formation — $125 state fee
Under 15 Pa.C.S. § 8821 (Form DSCB:15-8821), the public Certificate requires the LLC name and Pennsylvania Registered Agent. The authorized person signs the filing; member and manager names are not required.
Pennsylvania Department of State ↗Freedom of Contract & Charging Order Protection
15 Pa.C.S. § 8815 gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy.
Pennsylvania Consolidated Statutes ↗Your preparation checklist
- Confirm LLC, standard C-Corp, Venture 10M-Share C-Corp, or Series LLC
- Clear Pennsylvania ICIS entity name
- Designate physical Pennsylvania Registered Agent
- File Certificate of Formation ($110) or Incorporation ($109)
- Execute Operating Agreement or Bylaws; review 30-day § 83(b) election
- Calendar March 1 corporation report or June 1 LLC tax
Series LLC Cost Comparison
Series LLC Cost Comparison
LLC formation total: $274
$125 state + $149 service + $0 optional fees. CROP Registered Office $199/year separate. $7 Act 122 Annual Report due next year.
Pennsylvania Tax & Philadelphia BIRT Calculator
PA PIT (3.07%)
$4,605
Philadelphia BIRT
$0
Philadelphia NPT
$0
Estimated PA + local tax
$4,605
Illustrative S-Corp self-employment tax savings (IRS Form 2553, recognized in PA unless opting out via Form REV-976): $9,180
| 2026 7.49% | 2027 6.99% | 2028 6.49% | 2029 5.99% | 2030 5.49% | 2031 4.99% |
Philadelphia BIRT applies the $100,000 gross receipts statutory exclusion; BIRT and NPT rates are estimates — confirm with the Philadelphia Department of Revenue.
Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| Certificate of Formation — $125 state fee | Under 15 Pa.C.S. § 8821 (Form DSCB:15-8821), the public Certificate requires the LLC name and Pennsylvania Registered Agent. The authorized person signs the filing; member and manager names are not required. | Pennsylvania Department of State ↗ |
| Freedom of Contract & Charging Order Protection | 15 Pa.C.S. § 8815 gives maximum effect to freedom of contract in the Operating Agreement. § 18-703 provides the charging-order remedy. | Pennsylvania Consolidated Statutes ↗ |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
15 Pa.C.S. Chapter 88 & Chapter 89. Parent formation $309. Protected Series $0 state fee; Registered Series $90 state fee and $75 annual tax per series. Liability separation requires statutory notice and records.
Pennsylvania Department of State ↗Only the LLC name, Pennsylvania Registered Agent, and Authorized Person signing the Certificate of Formation appear on the public filing.
Pennsylvania Department of State ↗June 1 of each calendar year starting the year after formation (§ 18-1107). Zero annual report is required.
Pennsylvania Department of State ↗