Complete Guide to Forming a Business in Atlanta, Georgia

LLC & S Corporation Formation (2025)

Including Georgia state registration and Atlanta city licensing requirements

Bottom Line Up Front

Atlanta Georgia business formation requires state registration with the Georgia Secretary of State, city-level licensing with Atlanta's Office of Revenue, and federal tax ID registration. LLCs cost $100 to form online and require annual registrations between January 1-April 1. S Corporations must first form as a Corporation ($100) then elect S status with IRS Form 2553 within 75 days.

Business Entity Options for Atlanta Entrepreneurs

Limited Liability Company (LLC) Formation

Georgia LLCs provide personal asset protection while maintaining operational flexibility. The Georgia Secretary of State Corporations Division processes approximately 850,000 business formations annually.

Key LLC Benefits:

  • Limited personal liability for business debts
  • Pass-through taxation (no double taxation)
  • Minimal ongoing compliance requirements
  • Flexible management structure

S Corporation Election

Georgia S Corporations combine corporate liability protection with pass-through taxation benefits. S Corp status is a federal tax election that Georgia automatically recognizes without additional state-level filing requirements.

Key S Corp Benefits:

  • Personal liability protection for shareholders
  • Potential self-employment tax savings through reasonable salary requirements
  • Easy ownership transfer through stock certificates
  • Enhanced credibility for business loans and investors

Step-by-Step LLC Formation Process

Step 1: Georgia LLC Name Selection and Verification

Name Requirements for Georgia LLCs:

  • Must include "Limited Liability Company," "LLC," or "L.L.C."
  • Must be distinguishable from existing Georgia entities
  • Cannot use restricted words like "Bank," "Insurance," or "Trust" without proper licensing

Name Search Process:

  1. Visit the Georgia Secretary of State business search
  2. Search for your desired business name
  3. Verify availability across similar spellings and abbreviations
  4. Optional: Reserve name for $25 (valid for 120 days)

Step 2: Appoint a Georgia Registered Agent

Georgia Registered Agent Requirements:

  • Must be a Georgia resident over 18 OR a business entity authorized in Georgia
  • Must maintain a physical Georgia address (no P.O. boxes)
  • Must be available during regular business hours (9 AM - 5 PM, Monday-Friday)

Registered Agent Options:

  • Self-appointment: Free but makes personal information public record
  • Professional service: $25-$100 annually, provides privacy protection
  • Attorney or business service: Often included with formation packages

Top Atlanta Registered Agent Services:

  • Northwest Registered Agent: $39/year
  • Georgia Registered Agent LLC: $25/year with Atlanta address
  • TRUE Space: $24/year with metro Atlanta location

Step 3: File Articles of Organization with Georgia Secretary of State

Required Information for Articles of Organization:

  • LLC name and any alternative names
  • Registered agent name and Georgia address
  • Principal office address (can be outside Georgia)
  • Management structure (member-managed or manager-managed)
  • Duration of LLC (perpetual is standard)

Online Filing

Process: Georgia Secretary of State Online Services

  • Fee: $100
  • Processing time: 7 business days
  • Expedited options: $100 (2 days), $250 (same day)

Paper Filing

  • Fee: $110 ($100 + $10 service charge)
  • Processing time: 15 business days
  • Mail to:
    Office of Secretary of State
    Corporations Division
    2 Martin Luther King Jr. Dr. SE, Suite 313 West Tower
    Atlanta, Georgia 30334

Step 4: Create an LLC Operating Agreement

Georgia LLC Operating Agreement Benefits:

  • Establishes ownership percentages and profit distribution
  • Defines member voting rights and decision-making processes
  • Protects LLC status in legal disputes
  • Required by most banks for business account opening

Essential Operating Agreement Provisions:

  • Member contributions and ownership percentages
  • Management structure and authority
  • Profit and loss distribution methods
  • Buy-sell provisions for member exits
  • Dissolution procedures

Step 5: Obtain Federal Employer Identification Number (EIN)

EIN Application Process:

  1. Visit IRS EIN Application
  2. Complete Form SS-4 online
  3. Receive EIN immediately upon approval
  4. Cost: Free directly through IRS

When EIN is Required:

  • LLCs with multiple members
  • LLCs with employees
  • LLCs electing corporate tax treatment
  • Opening business bank accounts

Step 6: Register for Georgia State Taxes

Georgia Department of Revenue Registration:

  • Visit Georgia Tax Center
  • Register for Sales and Use Tax if applicable
  • Obtain Georgia State Tax ID number
  • Register for withholding taxes if hiring employees

Georgia LLC Annual Compliance Requirements:

  • Annual Registration: Due between January 1 - April 1
  • Fee: $50 + $10 service charge ($60 total)
  • Late penalty: $25 for filings after April 1
  • Consequences: Administrative dissolution for non-filing

Atlanta City Business License Requirements

Atlanta Business Occupational Tax Certificate

All businesses operating within Atlanta city limits must obtain an Occupational Tax Certificate through the ATLBIZ Portal.

Required Documents for Atlanta Business License:

  • Notarized SAVE Affidavit (Immigration verification)
  • Notarized E-Verify Affidavit
  • Copy of government-issued photo ID
  • Georgia Secretary of State Certificate of Organization
  • Federal Tax ID Number (EIN)

Atlanta Business License Fees:

  • Base administrative fee: $50
  • Additional fees based on gross receipts and number of employees
  • Employee fee: $25 for each employee beyond the first

Atlanta Business License Application Process:

  1. Create account at ATLBIZ Portal
  2. Complete Occupational Tax Certificate application
  3. Upload required documents
  4. Pay applicable fees online
  5. Receive certificate electronically

Professional Licenses and Permits

Certain professions require additional licensing in Atlanta:

  • Medical and healthcare services
  • Cosmetology and barbering
  • Legal services
  • Accounting and financial services
  • Food service and alcohol sales

Contact Atlanta License Division:

  • Address: 55 Trinity Ave SW, Atlanta, GA 30303
  • Phone: Contact through 311 Atlanta
  • Hours: Monday-Friday, 8:15 AM - 5:00 PM

S Corporation Formation and Election Process

Step 1: Form a Georgia Corporation

Before electing S Corporation status, you must first incorporate as a Georgia Corporation.

Articles of Incorporation Requirements:

  • Corporate name ending in "Corporation," "Corp.," "Incorporated," or "Inc."
  • Number of authorized shares (no par value required)
  • Registered agent name and Georgia address
  • Principal office address
  • Incorporator information

Georgia Corporation Filing:

Step 2: Corporate Compliance Requirements

Initial Annual Registration:

  • Due: Within 90 days of incorporation
  • Fee: $50 + $10 service charge
  • Information required: Three principal officers (CEO, CFO, Secretary)

Georgia Corporation Publication Requirement:

  • Must publish notice of incorporation in local newspaper
  • Publication must occur within one business day of incorporation
  • Forward publication to newspaper in county of registered office

Step 3: File IRS Form 2553 for S Corporation Election

S Corporation Election Timeline:

  • Deadline: Within 75 days of incorporation OR by March 15 for current tax year
  • Form: IRS Form 2553
  • Cost: No federal or Georgia state filing fee

S Corporation Eligibility Requirements:

  • Maximum 100 shareholders
  • Shareholders must be U.S. citizens or residents
  • Only one class of stock permitted
  • No corporate or partnership shareholders

Form 2553 Required Information:

  • Corporation name and EIN
  • Election effective date
  • Shareholder consent signatures
  • Tax year selection
  • Shareholder information and stock ownership

Step 4: Georgia S Corporation Tax Obligations

Georgia recognizes federal S Corporation elections automatically. No separate state election is required.

Georgia S Corporation Tax Requirements:

  • Form 600S: Georgia S Corporation Income Tax Return
  • Due date: 15th day of 4th month after tax year end (April 15 for calendar year)
  • Estimated taxes: Required if owing $1,000+ annually

Nonresident Shareholder Requirements:

  • Form 600S-CA: Consent agreement for nonresident shareholders
  • Required for Georgia to recognize S election
  • Must be filed with first Georgia return

Post-Formation Action Items

Business Bank Account Opening

Required Documents for Atlanta Business Banking:

  • Georgia Secretary of State Certificate
  • Federal EIN Letter
  • Operating Agreement or Corporate Bylaws
  • Government-issued photo ID
  • Initial deposit (varies by institution)

Recommended Atlanta Business Banks:

  • Truist Bank: Strong Georgia presence, small business focus
  • Regions Bank: Comprehensive business services
  • Georgia's Own Credit Union: Local member-owned institution
  • SunTrust/Truist: Major Atlanta presence with business expertise

Business Insurance Requirements

Recommended Insurance Types for Atlanta Businesses:

  • General Liability Insurance: Protects against third-party claims
  • Professional Liability Insurance: Required for service-based businesses
  • Workers' Compensation: Mandatory for businesses with employees
  • Commercial Property Insurance: Protects business assets

Ongoing Compliance Calendar

LLC Compliance Schedule

  • January 1 - April 1: File Georgia Annual Registration ($60)
  • April 15: File federal tax returns (Form 1065 for multi-member LLCs)
  • January 31: Provide K-1s to members
  • Ongoing: Maintain registered agent and registered office

S Corporation Compliance Schedule

  • January 1 - April 1: File Georgia Annual Registration ($60)
  • March 15: File Form 1120S (federal S Corporation return)
  • April 15: File Form 600S (Georgia S Corporation return)
  • January 31: Provide K-1s to shareholders
  • Quarterly: Pay estimated taxes if required

Common Formation Mistakes to Avoid

LLC Formation Pitfalls

  • Inadequate Operating Agreement: Creates confusion about member rights and responsibilities
  • Mixing Personal and Business Finances: Compromises liability protection
  • Failing to Maintain Registered Agent: Leads to administrative dissolution
  • Missing Annual Registration Deadlines: Results in $25 late fees and potential dissolution

S Corporation Election Errors

  • Missing 75-Day Election Deadline: Forces S election to begin in following tax year
  • Inadequate Shareholder Consent: IRS may reject Form 2553
  • Failing to File Georgia Consent Agreements: State may not recognize S election
  • Unreasonable Salary Payments: Triggers IRS scrutiny and potential penalties

Professional Services and Resources

Legal and Accounting Support

When to Hire Professionals:

  • Complex ownership structures
  • Multiple business entities
  • Significant startup capital
  • Industry-specific licensing requirements

Atlanta Business Attorney Referrals:

Georgia CPA Referrals:

Formation Service Providers

Professional Formation Services:

  • LegalZoom: Comprehensive formation packages starting at $79
  • ZenBusiness: Georgia LLC formation from $39
  • Northwest Registered Agent: $29 + state fees with free registered agent year
  • Incfile/BizFilings: Full-service business formation and compliance

Government Resources

Essential Georgia Business Resources:

Federal Resources:

Frequently Asked Questions

Can I form a business in Atlanta if I live outside Georgia?

Yes, but you must appoint a Georgia registered agent with a physical address in the state. Many out-of-state business owners use professional registered agent services.

What's the difference between an LLC and S Corporation for Atlanta businesses?

LLCs provide simpler compliance and management flexibility. S Corporations offer potential self-employment tax savings but require corporate formalities like board meetings and shareholder resolutions.

Do I need a business license to operate in Atlanta suburbs?

Each municipality has separate licensing requirements. Cities like Sandy Springs, Roswell, and Marietta have their own business license processes separate from Atlanta's requirements.

How long does business formation take in Atlanta?

Online LLC filings process within 7 business days with the Georgia Secretary of State. Adding Atlanta business license and EIN applications, complete formation typically takes 2-3 weeks.

Can I change my business structure later?

Yes, but it requires formal conversion filings and may have tax implications. Converting from LLC to S Corporation requires dissolving the LLC and forming a new corporation, then filing Form 2553.