Business Entity Reference
Pennsylvania formation filing fees and ongoing compliance requirements by entity type, drawn from the PA Department of State fee schedule and Title 15 of the Pennsylvania Consolidated Statutes.
Notice: Business entity selection and formation involve legal, tax, and liability considerations that vary by situation. This information is provided for educational purposes. Consult with a licensed attorney and tax professional for guidance specific to your business.
PA Formation Filing Fees
Standard Pennsylvania Department of State filing fees for common business entity types.
LLC
Filed with PA Department of State. No annual report; decennial report required every 10 years.
Corporation (C or S)
Articles of Incorporation must be advertised in two newspapers. S-Corp election via IRS Form 2553 within 75 days.
General Partnership
No formal filing required. Strongly recommend a written partnership agreement.
Limited Partnership
Certificate of Limited Partnership filed with PA Department of State.
Limited Liability Partnership
Existing partnership files Statement of Qualification to become LLP. Annual renewal required.
Sole Proprietorship
No state formation filing. Must register fictitious name if not using owner's legal name.
Nonprofit Corporation
Additional IRS Form 1023 or 1023-EZ for 501(c)(3) status ($275–$600 IRS fee).
Benefit Corporation
Must include a general or specific public benefit purpose. Annual benefit report required.
Professional Corporation
Limited to licensed professionals (attorneys, physicians, accountants, etc.).
Cooperative
Governed by PA Cooperative Corporation Act. One member, one vote structure.
Ongoing Compliance Requirements
Annual reports, renewals, and recurring obligations for Pennsylvania business entities.
Decennial Report
Consequence: Entity may be deemed inactive by PA Department of State
Annual Registration Renewal
Consequence: Loss of LLP status; partners lose malpractice protection
Annual Meeting of Shareholders
Consequence: Risk of piercing the corporate veil
PA Corporate Tax Report
Consequence: Penalties and interest
IRS Form 990
Consequence: Auto-revocation of tax-exempt status after 3 years of non-filing
PA BCO Registration
Consequence: Cannot solicit charitable contributions in PA
Annual Benefit Report
Consequence: Failure to report does not revoke status but affects credibility
Fictitious Name Renewal
Consequence: Cannot enforce contracts under the unregistered name