How we check sources

Every dollar figure on FormCost comes with its source. This page explains where those figures come from and what our labels mean. Last reviewed October 28, 2026.

Where the numbers come from

• State fees: each state's business filing office (usually the Secretary of State) and department of revenue: fee schedules, forms and statutes.
• Federal tax: IRS publications, form instructions and revenue procedures, and the Social Security Administration for the wage base.
• Payroll and employment: the U.S. Department of Labor and state unemployment agencies.
• Typical costs that no government sets, such as registered agents or tax-preparation fees, come from named surveys or market prices and are always labeled "typical".

What the labels mean

• Verified: we found the amount on an official government page or statute on the date shown.
• Unverified / not confirmed: we couldn't confirm it on an official page in our latest check. We show a secondary source, or for nonprofit fees we show "Check with the state" instead of a number.
• Typical: a market range or survey average, not an official fee.

How often we check

State LLC formation fees, annual report fees and franchise taxes for all 50 states and DC are re-checked against their official sources every week, and each page shows its last-reviewed date. Federal rates are updated when the IRS or SSA publishes new figures.

Who writes and reviews

Content is written and reviewed by the FormCost editorial team. FormCost is built by an attorney by training with an MBA; see about us. We don't accept payment to change a figure, and affiliate relationships never affect the numbers we show.

Corrections

If you spot an error, tell us via the contact page. We re-check it against the official source and correct the page, updating its review date.

Limits

Our calculators estimate known charges and simplified taxes. They are not legal or tax advice; see the disclaimer.