What is llc formation?
Articles of Organization, EIN and the operating-agreement baseline — the default US vehicle, prepared end to end.
The LLC is the default vehicle for a US business with one or more owners who want a liability shield without the governance overhead of a corporation. It sits at the state level — there is no federal LLC filing — so the first real decision is which state's Secretary of State (or equivalent, such as Delaware's Division of Corporations) receives the Articles or Certificate of Organization. A business operating where its founder lives typically files in that home state; a business that expects outside investors or wants Delaware's Court of Chancery and body of case law behind it often files in Delaware and then registers as a foreign LLC wherever it actually operates. Neither choice is fixed by law — it is a decision CapEasy lays out with the trade-offs, not one made for the client.
Two shapes of LLC cover almost every founder we work with. A single-member LLC (SMLLC) is the closer of the two: one owner, no partners to negotiate with, and it maps to the same governance instinct as an Indian One Person Company — one person owning the entity outright, without OPC's nominee-director requirement. A multi-member LLC is the other shape, and it maps to India's LLP far more closely than the literal-name US 'LLP' does: multiple owners, pass-through taxation by default, informal governance relative to a corporation. The filing paperwork for both is nearly identical — the same Articles of Organization form, the same registered-agent requirement, the same state fee schedule. What differs is the Operating Agreement.
Who does what
CapEasy prepares and submits the state filing as an unlicensed formation preparer; multi-member agreement terms are finalised by a US attorney.
Who does what
| Your CapEasy team | LLC formation, the reconciliations and reporting behind it, and the questions list that keeps it honest. |
| Your CPA or enrolled agent | Everything that carries a licence in United States — rendered exactly as written: issue compilation, review or audit reports — those are restricted to licensed cpa firms. |
| You | One conversation with one named person, and the decisions that are genuinely yours. |
LLC formation in United States
The Operating Agreement is not filed with the state — but a multi-member one still needs an attorney
Neither a single-member nor a multi-member Operating Agreement is submitted to the Secretary of State — the state only ever sees the Articles or Certificate of Organization. That makes it tempting to skip the Operating Agreement or treat it as an afterthought, but a bank opening a business account and the IRS's disregarded-entity treatment for a single-member LLC both rely on one existing, and a multi-member LLC without one is governed by the state's generic default statute rather than terms the members actually agreed to. CapEasy hands over a single-member Operating Agreement as part of the standard filing packet; for a multi-member LLC, CapEasy preps a first-pass skeleton with the facts the members supply, and a US attorney finalises the ownership, voting, profit-split and exit terms before it's signed.
A foreign responsible party cannot get an EIN through the instant online tool
The IRS's online EIN application requires the responsible party to hold an SSN or ITIN. A founder without either — the typical case for an India-based owner — has to file Form SS-4 by fax or mail instead, writing 'Foreign' in the SSN/ITIN field per IRS instructions. Fax runs roughly 4-7 business days; mail runs 4-6 weeks for the identical form. CapEasy completes and submits the SS-4 by fax as a matter of course for foreign-founder filings, since the mail route adds weeks for no benefit.
A multi-member LLC defaults to partnership taxation unless an election changes it
Absent a separate tax election, a multi-member LLC is taxed by the IRS as a partnership by default: the entity files an informational Form 1065 and issues each member a Schedule K-1 reporting their share of profit or loss, which then flows onto the member's own return. A single-member LLC defaults to disregarded-entity treatment — the IRS treats it as if it doesn't exist for tax purposes, with income reported directly on the owner's return. Electing corporate tax treatment instead is available but is a CPA/EA decision, not something CapEasy advises on as part of the filing.
A Beneficial Ownership Information report may still be required — check enforcement status at filing time
The Corporate Transparency Act requires many newly formed LLCs to file a Beneficial Ownership Information (BOI) report with FinCEN naming the individuals who own or control the entity. FinCEN paused and narrowed BOI enforcement for domestic reporting companies through 2025-26, and the status has shifted more than once — CapEasy checks the current enforcement position at the time a filing goes in rather than assuming last year's rule still holds, and flags the result to the client rather than filing on a stale assumption.
What your CPA or enrolled agent receives from us
- A filed Articles or Certificate of Organization from the state Secretary of State (or Delaware Division of Corporations), naming the member or manager on record.
- A registered agent appointed with a physical in-state address, confirmed as accepted by the state at the time of filing.
- An EIN confirmation letter from the IRS, obtained via the fax-filed Form SS-4 where the responsible party has no SSN/ITIN.
- For a single-member LLC: a completed, ready-to-sign single-member Operating Agreement.
- For a multi-member LLC: a first-pass Operating Agreement skeleton built from the members' intake facts, handed to a US attorney for the ownership, voting, profit-split and exit terms.
- A name-availability search result confirming the chosen LLC name cleared the state's business-name database before filing, avoiding a rejected submission.


