New Hampshire Articles of Organization (Form LLC-1)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

New Hampshire does not use the term Articles of Organization. The document that creates a New Hampshire LLC is the Certificate of Formation, Form LLC-1, filed with the New Hampshire Secretary of State, Corporation Division. Everything commonly described as "New Hampshire Articles of Organization" refers to this form.

Quick Answer

Correct name: Certificate of Formation - not Articles of Organization
Form number: Form LLC-1, New Hampshire Secretary of State
Agency: Secretary of State, Corporation Division
Governing law: New Hampshire RSA chapter 304-C (Limited Liability Companies)
Annual report: Due April 1 each year; $50 late fee after April 1
Filing fee: Set by the Secretary of State - confirm on the Forms and Fees page

New Hampshire Calls It a Certificate of Formation

Most states create an LLC with a document called Articles of Organization. New Hampshire does not. Under RSA chapter 304-C, the New Hampshire Limited Liability Company Act, an LLC comes into existence when a Certificate of Formation is filed with the Secretary of State. The Secretary of State publishes it as Form LLC-1.

The distinction matters when you are searching for the form or reading generic national guides. If a service or template asks you to file "New Hampshire Articles of Organization," it is describing Form LLC-1. Note also that a professional LLC uses a different form, Form PLLC-1, and a foreign LLC registering to do business in New Hampshire files its own application rather than Form LLC-1 - see foreign LLC in New Hampshire.

Terminology aside, the function is identical to Articles of Organization elsewhere: this is the public charter document that brings the entity into legal existence, and it is what the state and third parties rely on as proof the LLC exists. For the national explainer, see Articles of Organization.

What Form LLC-1 Contains

Form LLC-1 is short. It asks for the LLC's name, the address of its principal office, a statement of the nature of the primary business, the name and office address of its New Hampshire registered agent, whether the LLC is manager-managed, and the signature of an authorized manager or member.

The name must include an LLC designator and must be distinguishable on the Secretary of State's records from names already in use. Check availability in the New Hampshire business entity search before you file; a conflicting name is the most common reason a certificate is rejected.

The registered agent must have a physical street address in New Hampshire - a post office box alone will not do - and must be available during business hours to accept service of process. You may serve as your own agent if you have a New Hampshire address, or you may appoint a commercial agent. See the national registered agent guide.

How to File

New Hampshire accepts Form LLC-1 online through the Secretary of State's NH QuickStart business filing system, or on paper by mail to the Corporation Division. Online filing is faster and gives you an immediate confirmation and an electronic copy of the accepted certificate.

A filing fee is due with the certificate, and online filings may carry a separate handling charge. Fees are set by the Secretary of State and change from time to time, so confirm the current total on the Secretary of State's Limited Liability Companies forms and fees page before sending payment. Do not rely on a fee quoted by a third-party formation site.

The LLC exists from the date the Secretary of State accepts the filing, unless you specify a later effective date on the form. Keep the accepted certificate: banks, lenders, and other states routinely ask for it, along with a certificate of good standing purchased separately from the Secretary of State. For the whole sequence, see how to form an LLC in New Hampshire.

What to Do After the Certificate Is Accepted

Filing the certificate creates the entity but does not finish the setup. Adopt a written operating agreement. New Hampshire does not require you to file one, and it is never public, but it governs how the LLC is managed and how profit is split, and it is the document banks and buyers ask to see.

Get a federal EIN from the IRS. It is free - the IRS states explicitly that you never have to pay a fee for an EIN - and applicants are limited to one EIN per responsible party per day. See how to get an EIN in New Hampshire.

Then open a business bank account in the LLC's name and keep it strictly separate from personal accounts. Commingling funds is the fastest route to losing the liability protection the certificate was filed to obtain.

The Annual Report Due April 1

A New Hampshire LLC must file an annual report with the Secretary of State to stay in good standing. The report is due April 1 each year, and the Secretary of State assesses a $50 late fee on reports and fees received after April 1.

The report confirms the LLC's principal office, registered agent, and management, and it is filed through NH QuickStart. It is an entity filing, not a tax return: it goes to the Secretary of State, not to the Department of Revenue Administration, and filing it does not satisfy any tax obligation.

Missing the report repeatedly can lead to administrative dissolution, at which point the LLC loses its good standing and the protection that comes with an active entity. Reinstatement generally requires bringing the delinquent reports current and paying the accrued fees.

New Hampshire Taxes for an LLC

New Hampshire has no general sales tax and no broad personal income tax on wages. It does impose entity-level business taxes administered by the Department of Revenue Administration: the Business Profits Tax and the Business Enterprise Tax. Both have filing thresholds that are adjusted periodically, so confirm the current thresholds and rates with the Department before assuming your LLC is below them.

That makes New Hampshire unusual: an LLC that would owe nothing at the entity level in most states can owe a state business tax here. Small LLCs below the thresholds may owe nothing, but the thresholds are the deciding factor, not the entity type.

Federal treatment is separate and follows the standard defaults - disregarded entity for a single-member LLC, partnership for a multi-member LLC, unless the LLC elects corporate or S corporation status. See single-member LLC in New Hampshire and S-corp election in New Hampshire.

Common Mistakes on Form LLC-1

Searching for the wrong document. New Hampshire has no form called Articles of Organization. Ask for the Certificate of Formation, Form LLC-1.

Using the wrong form for a professional practice. Licensed professionals forming a professional LLC file Form PLLC-1, not Form LLC-1.

Listing a PO box as the registered agent's office. The agent's New Hampshire address must be a physical street address where process can be served.

Choosing a name that is not distinguishable. Run the entity search first and avoid names that differ only by punctuation, a designator, or a plural.

Forgetting April 1. Calendar the annual report the day the certificate is accepted; a $50 late fee applies after April 1. Also see New Hampshire business license requirements, New Hampshire DBA filing, and how to dissolve an LLC in New Hampshire.

Frequently Asked Questions

Does New Hampshire use Articles of Organization?

No. New Hampshire creates an LLC with a Certificate of Formation, published by the Secretary of State as Form LLC-1 and authorized by RSA chapter 304-C. Guides that refer to New Hampshire Articles of Organization are describing Form LLC-1. A professional LLC uses a separate form, Form PLLC-1.

What form creates an LLC in New Hampshire?

Form LLC-1, the Certificate of Formation, filed with the New Hampshire Secretary of State's Corporation Division. It can be filed online through NH QuickStart or by mail. The LLC legally exists on the date the Secretary of State accepts the filing unless a later effective date is specified.

What information goes on Form LLC-1?

The LLC's name including an LLC designator, the principal office address, the nature of the primary business, the name and New Hampshire office address of the registered agent, whether the LLC is manager-managed, and the signature of an authorized manager or member.

How much does it cost to file a New Hampshire Certificate of Formation?

The Secretary of State sets the filing fee and may add a separate handling charge for online filings. Because the amounts are updated from time to time, confirm the current total on the Secretary of State's Limited Liability Companies forms and fees page rather than relying on a third-party quote.

When is the New Hampshire LLC annual report due?

April 1 each year, filed with the Secretary of State. The Secretary of State assesses a $50 late fee on reports and fees received after April 1. The annual report is an entity filing that keeps the LLC in good standing; it is not a tax return and does not go to the Department of Revenue Administration.

Does a New Hampshire LLC need an operating agreement?

New Hampshire does not require you to file one, and it never becomes a public record. It is still strongly advisable. The operating agreement sets management authority, capital contributions, and how profits are distributed, and banks, lenders, and buyers commonly ask to see it.

Sources

New Hampshire Secretary of State - Limited Liability Companies: Forms and Fees (Form LLC-1; current fees).
New Hampshire Secretary of State - Form LLC-1, Certificate of Formation (PDF).
New Hampshire Secretary of State - Form PLLC-1, Certificate of Formation for a Professional LLC (PDF).
New Hampshire Secretary of State - Corporation Division Forms and Fees (annual report due April 1; $50 late fee).
New Hampshire General Court - RSA chapter 304-C (New Hampshire Limited Liability Company Act).
New Hampshire Department of Revenue Administration - Business Profits Tax.
New Hampshire Department of Revenue Administration - Business Enterprise Tax.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (EIN is free; one EIN per responsible party per day).
IRS - Single Member Limited Liability Companies (disregarded entity; employment and excise tax treated separately).
IRS - About Form SS-4, Application for Employer Identification Number.
Legal Information Institute (Cornell) - 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the New Hampshire Secretary of State before acting.