How to form a limited liability company in Wisconsin?
Aria Murphy
Published Mar 06, 2026
To form an LLC in Wisconsin you will need to file the Articles of Organization with the Wisconsin Department of Financial Institutions, which costs $130 online. You can apply online or by mail. The Articles of Organization is the legal document that officially creates your Wisconsin Limited Liability Company.
What makes a LLC a limited liability company?
LLCs possess the corporate attribute of limited liability for LLC owners or members and the potential for treatment as a pass-through entity for federal and state income tax purposes. Federal law is controlling in the determination of whether an LLC is treated as a corporation or a partnership for Wisconsin franchise and income tax purposes.
What are the Articles of organization in Wi?
Articles of Organization- Articles of organization are articles filed under . 183, Wis. Stats., and those articles as ch. amended or restated. [§183.0102(1), Wis. Stats.] Distribution – A distribution is a direct or indirect transfer by an LLC of money or other property, other than an
Can a single member LLC be treated as a corporation?
The IRS allows LLCs to choose how they will be classified for tax purposes. LLCs with two or more owners can choose to be treated as a partnership or corporation for tax purposes. Single-member LLCs can choose to be treated either as a corporation or a “disregarded entity.”
How does a single member limited liability company ( SMLLC ) work?
These taxes are the same as paid by other types of businesses, but the method of payment is different for the SMLLC. Federal income tax: As noted above, because an LLC is not a taxing entity, the IRS has designated that single-member LLCs are to be taxed as sole proprietors. A single-member LLC thus reports business income taxes on Schedule C.
What is a single owner limited liability company?
One of the most common types of small businesses in the U.S. is a single-owner business called “Single-member LLC.” A single-member limited liability company (SMLLC) is a limited liability company (LLC) that has one owner.
