Federal & State Lawfederalstatelaw.com
Back to Questions
businessWI

How do I form an LLC in Wisconsin?

Federal & State Law Editorial TeamLast reviewed: 2026-04-30

Wisconsin LLCs are governed by Wisconsin Statutes Chapter 183 (the Wisconsin Uniform Limited Liability Company Law, effective Jan. 1, 2023, replacing prior law).

1. Filing Fee and Processing Time

  • Articles of Organization (Form 502): $130 online ($170 by paper) with the Wisconsin Department of Financial Institutions (DFI).
  • Processing: 1-5 business days online via the One Stop Business Portal; 7-10 days by mail. Expedited: $25 for 1-business-day service.

    • 2. Name Reservation

  • Optional. 120-day reservation for $15 (online) or $30 (paper). Name must include "Limited Liability Company," "LLC," or "L.L.C." (Wis. Stat. § 183.0107).

    • 3. Registered Agent

  • Required under Wis. Stat. § 183.0115.
  • Must be a Wisconsin resident individual OR an entity authorized to do business in Wisconsin, with a Wisconsin street address.

    • 4. Operating Agreement

  • Permitted but not required (Wis. Stat. § 183.0105). Not filed with the state.
  • The 2023 act gave operating agreements broad freedom of contract.

    • 5. Annual Report

  • Required. Due during the end of the calendar quarter of the LLC's anniversary date (e.g., LLC formed in May → annual report due by June 30).
  • Filing fee: $25 online ($40 paper) — one of the lower fees.
  • Failure to file results in administrative dissolution after delinquency.

    • 6. State Taxes

  • Wisconsin has a graduated individual income tax (top rate 7.65%) on pass-through LLC income.
  • LLCs taxed as C-corps pay 7.9% Wisconsin corporate franchise tax.
  • Pass-through entity (PTE) tax election available (Wis. Stat. § 71.21(6)) for SALT cap workaround.
  • Sales tax (5% state + local up to 0.5%) registration if selling taxable goods.

    • 7. Federal EIN

  • Required for multi-member LLCs and any LLC with employees.

    • 8. Professional LLCs

  • Licensed professionals may form a Service Limited Liability Company under Wis. Stat. § 183.1207.

    • 9. Wisconsin Department of Revenue Registration

  • Register through the My Tax Account portal for sales tax, withholding, and other tax accounts.

    • 10. Local Permits

  • Most Wisconsin municipalities require local business licenses depending on activity.

    • This is legal information, not legal advice.

    When to Talk to a Lawyer
    • You want to update an operating agreement for the 2023 act's new rules
    • You are a licensed professional forming a Service LLC
    • You want to make the PTE tax election
    Related Statutes & Laws
    • Wis. Stat. § 183.0105
    • Wis. Stat. § 183.0107
    • Wis. Stat. § 183.0115
    • Wis. Stat. § 183.0201
    • Wis. Stat. § 183.1207

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.