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The Delaware Company Learning Center




    Is Forming a Delaware LLC Right for You?


    Limited Liability Companies or "LLCs" are for-profit, legal entities that exist separately from their owners. Often described as a hybrid business form, they combine the liability protection of a corporation with the tax treatment and ease of administration of a partnership.


    Advantages of forming a Delaware LLC


    Introduced in 1977, the LLC combines the key features of a corporation with a sole proprietorship or general partnership. LLCs can be formed only through filing a formation document, typically called Articles of Organization, at the state level and paying the required state filing fee. To find out about the unique advantages of forming a Delaware LLC, read our article Why Incorporate in Delaware.

    Benefits of forming an LLC include:

    • Pass-through taxation — LLCs sidestep the double taxation burden borne by C corporations. LLCs file an informational tax return (much like a partnership) but the entity pays no tax. The members (owners) report their share of the LLC's profit or loss on the individual tax returns.
    • Members are not personally responsible for the debts and liabilities of the business.
    • There are no restrictions on the number of members allowed.
    • Flexibility in structuring the management of the company.
    • There isn't as much annual paperwork or as many formalities as C corporations and S corporations.

    Disadvantages of forming a Delaware LLC


    Generally, LLCs are more expensive to form than sole proprietorships and general partnerships.Ownership is typically harder to transfer than with a corporation. And because the LLC is a newer business structure, there is not as much case law to rely on for determining precedent.

    Whether you decide to form a Delaware corporation or a Delaware LLC, we're here to help with dependable incorporation services. We are experts at incorporation services and ongoing compliance monitoring through our Registered Agent Service. Our goal is to make it easier for you to remain focused on running your business. We support the entire lifecycle of your business and are here to help you every step of the way.


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