After settling on a name, you must prepare and file "articles of organization" with your state's LLC filing office. While most states use the term "articles of organization" to refer to the basic document required to create an LLC, some states call it a "certificate of formation" or "certificate of organization." To learn about the specific requirements of forming an LLC in your state, choose your state from the list below:
In some places, dog walking alone can be a very profitable business. Those working from 9 to 5 either do not have time to walk their dogs before leaving the house or just prefer it if someone comes in to let them out of the house for some exercise. Also, dog walking businesses that offer additional services are becoming increasingly popular. Consider also offering:
Indicate your LLC's initial registered agent and registered office. State law requires your LLC to have a registered agent and a registered office in Wisconsin on whom legal process can be served and to whom official documents can be sent. Your registered agent must be located at the registered office, which must be in Wisconsin and represent the physical business address of your registered agent.[8]
The first step in forming an LLC is to file your company’s Articles of Incorporation with the state in which you are looking to establish your business. Once this has been completed, it is recommended that you take the time to develop a formal set of documents that will explicitly outline the ownership and management structure of the business, as well as establish your initial bank accounts.

Information on this Web site is collected, maintained, and provided for the convenience of the user. While the Secretary of State’s Office strives to keep such information accurate and updated, the Secretary of State’s Office does not certify the authenticity of information contained herein as it originates from third parties. The Secretary of State’s Office shall under no circumstances be liable for any actions taken or omissions made from reliance upon any information contained herein regardless of the source.
Please note: We believe accurate, plain-English legal information should help you solve many of your own legal problems. But it's not a substitute for personalized advice from a knowledgeable lawyer. If you want the help of a trained professional-- and we'll always point out situations in which we think that's a good idea-- consult an attorney licensed to practice in your state.
Depending on elections made by the LLC and the number of members, the IRS will treat an LLC as either a corporation, partnership, or as part of the LLC’s owner’s tax return (a “disregarded entity”). Specifically, a domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and affirmatively elects to be treated as a corporation. For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form 8832 and elects to be treated as a corporation. However, for purposes of employment tax and certain excise taxes, an LLC with only one member is still considered a separate entity.
This public forum is not intended to provide legal advice and is not a substitute for professional legal advice. Unless specifically indicated, the content is not drafted, supported, or vetted by LegalZoom. It is simply a place for customers to help customers. If you need legal advice, LegalZoom can connect you to a licensed and independent attorney. If you are providing answers, please do not provide legal advice if you are not qualified or licensed to do so.

The law specifies that all taxable personal property must be assessed as of a specific point in time, and that point is precisely at 12:01 a.m. January 1 (regardless of what transpires after that date). Even if closed shortly after the lien date, a business must still file a Business Property Statement and pay taxes for the coming fiscal year on any taxable property they owned on the lien date.
×