Corrections log

When a figure on FormCost turns out to be wrong or incomplete, we fix it and list it here with the official source. Spotted one? Email hello@formcost.com.

October 31, 2026

Rhode Island: Added the $400 annual charge every LLC pays the Division of Taxation, including the formation year. Was $150 year one; $50 a year after; now $550 year one; $450 a year after. Official source
Delaware: Counted the $400 annual LLC tax in year one: it applies to the formation year and is not prorated. Was $110 year one; now $510 year one ($400 a year after, unchanged). Official source
Kentucky: Added the $175 minimum limited liability entity tax (LLET), owed every year including a short first year. Was $40 year one; $15 a year after; now $215 year one; $190 a year after. Official source
Tennessee: Added the $100 minimum franchise tax, owed every year including the first (excise tax still variable). Was $300 year one; $300 a year after, plus variable tax; now $400 year one; $400 a year after, plus variable tax. Official source
Vermont: Added a note on the $250 minimum business entity tax for LLCs taxed as partnerships or S-corps (most multi-member LLCs). Was No LLC tax noted; now Note added; totals unchanged for single-member LLCs. Official source
District of Columbia: Added a note on the $250 minimum unincorporated business franchise tax once DC gross income tops $12,000. Was No LLC tax noted; now Note added; totals unchanged. Official source
New York: Page title now includes the required newspaper publication, not just the filing fee. Was "$200 Filing Fee"; now "$250 + $1,200–$2,000 Publication" (Manhattan; other counties vary). Official source
Texas: Made clear that a franchise tax report is due every year even when no tax is owed. Was "$0 a year after"; now "$0 a year after (a yearly tax report is still required)". Official source
All states: Removed the claim that fees are "re-checked weekly"; pages now show the date each was last checked. Was "Re-checked weekly"; now "Last checked [date]".