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Limited Liability Companies (LLCs)

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A limited liability company (LLC) is a business structure that blends characteristics of corporations and partnerships.

LLCs must file their Articles of Organization with the Minnesota Secretary of State if they are:

Based in Minnesota
Based in another state or country but doing business in Minnesota

For details on filing your Articles of Organization, visit Minnesota and Foreign Limited Liability Companies on the Secreatary of State website.

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Apply for Tax ID Numbers [+]

Filing Status [+]

An LLC may elect to be treated as a corporation for tax purposes. If an LLC does not make this election, their default filing status will determine how they report and pay income taxes.

Default filing statuses are:

A partnership for a multiple-member LLC

A sole proprietorship for a single-member LLC

LLCs file the same type of tax return and follow the same “check-the-box” elections with Minnesota as they do with the IRS. If you are a foreign disregarded entity, visit Foreign Disregarded Entities for more information.

Resources [+]

Contact Info

Email

Contact form

Phone

651-556-3075

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Last Updated

January 14, 2025