Single-Member LLC in Wisconsin (2026)

Q: How much does a single-member LLC cost in Wisconsin?

Articles of Organization (Form 502) cost $130 filed online with the Department of Financial Institutions, or $170 on paper. The recurring cost is the annual report at $25 online or $40 by paper. A federal EIN is free from the IRS, and expedited processing is an optional $100.

Q: How is a Wisconsin single-member LLC taxed?

By default the IRS disregards it, so the owner reports business income and expenses on Schedule C with Form 1040 and pays 15.3% self-employment tax on net earnings via Schedule SE. Wisconsin follows that classification and taxes the income on the owner's individual state return.

Q: Does a Wisconsin single-member LLC need an EIN?

It must have one if it has employees or owes certain excise taxes. Without employees the owner may use their Social Security number for income tax, but in practice most banks require an EIN before opening a business account. The IRS issues EINs free and immediately online.

Q: Is an operating agreement required in Wisconsin?

No. Wisconsin does not require an operating agreement and the Department of Financial Institutions does not collect one. Writing one is still advisable: it documents the owner-company separation, sets succession terms, and is routinely requested by banks. Otherwise Chapter 183's default rules apply.

Q: What is the Wisconsin LLC annual report fee?

A domestic Wisconsin LLC pays $25 to file its annual report online, or $40 on paper. The same fee applies whether the LLC has one member or several. Failing to file leads eventually to administrative dissolution, after which reinstatement is required.

Q: Does a Wisconsin single-member LLC need a seller's permit?

Only if it sells taxable goods or services. Wisconsin's Business Tax Registration with the Department of Revenue carries a $20 fee covering a two-year period, and it is separate from forming the LLC with the Department of Financial Institutions.

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

A Wisconsin single-member LLC is formed by filing Articles of Organization (Form 502) with the Department of Financial Institutions for $130 online or $170 by paper. Each year the LLC files an annual report - $25 online or $40 by paper. The IRS treats a one-owner LLC as a disregarded entity by default.

Quick Answer

Formation document: Articles of Organization, Form 502 (Wis. Stat. §183.0201)
Filing fee: $130 online / $170 paper
Agency: Wisconsin Department of Financial Institutions (DFI)
Annual report: $25 online / $40 paper, each year
Registered agent: Required - Wisconsin street address
Federal tax default: Disregarded entity - Schedule C on the owner's Form 1040

What a Single-Member LLC Is in Wisconsin

Chapter 183 of the Wisconsin Statutes, the state's Uniform Limited Liability Company Law, allows an LLC to have a single member. Wisconsin does not treat that company differently from a multi-member LLC: same articles, same fee, same annual report, same registered agent duty. The difference lies in federal tax classification and in how carefully a solo owner has to keep business and personal affairs apart.

The structure is the standard choice for Wisconsin freelancers, tradespeople, consultants, and small retailers who want a real entity without partners. It gives the business a legal identity of its own and generally protects the owner's personal assets from the company's debts. If you are still weighing options, start with what an LLC is and LLC vs sole proprietorship.

Because there is no co-owner enforcing discipline, the practical risk in a single-member LLC is informality. Keep a separate business bank account, do not run personal spending through it, sign contracts as "[Your Name], Member, [Company] LLC," and record any money moved between you and the company. Those habits are what make the statutory shield hold up.

Forming a Wisconsin Single-Member LLC

You form the LLC by filing Articles of Organization, Form 502, with the Department of Financial Institutions. Filing online costs $130; filing on paper costs $170, so the online route saves $40 and is faster. Optional expedited service is available for an additional charge - DFI lists $100 for next-business-day handling.

The articles give the LLC's name, the registered agent and registered office in Wisconsin, whether the company is member-managed or manager-managed, the organizer's name and signature, and a drafter's name. The name must include an approved designator and must be distinguishable on the DFI record from existing names. Check first with the Wisconsin business entity search.

Every Wisconsin LLC must continuously maintain a registered agent with a physical Wisconsin street address. You may act as your own agent if you have such an address and are available during business hours; a commercial agent keeps your home address off the public record. If you will trade under a different name, see Wisconsin DBA filing, and for the full fee picture see Wisconsin LLC cost.

The Operating Agreement

Wisconsin does not require an operating agreement, and DFI does not collect one. For a single-member LLC it is still the document that does the most work per page: it evidences the separation between owner and entity, sets out contributions and distributions, names who takes over on death or incapacity, and satisfies the request banks and lenders routinely make. Absent an agreement, Chapter 183's default rules govern by operation of law. See Wisconsin operating agreement and the single-member guide.

Federal Tax Treatment

By default the IRS disregards a single-member LLC for income tax purposes. The company files no separate federal income tax return; the owner reports the business's income and expenses on Schedule C attached to Form 1040. Net earnings are then subject to self-employment tax of 15.3% - 12.4% Social Security up to the annual Social Security wage base plus 2.9% Medicare - calculated on Schedule SE. Estimate the amount with the self-employment tax calculator and read how SE tax works.

Disregarded status is limited to income tax. For federal employment taxes and certain excise taxes the IRS treats the single-member LLC as a separate entity, which is why an SMLLC with employees files payroll returns under its own EIN. Because income is not withheld from an owner's draw, most SMLLC owners also make quarterly estimated tax payments.

An owner with consistent profit may elect S-corporation treatment on Form 2553, paying themselves a reasonable salary and taking the remainder as distributions that are not subject to self-employment tax. The election brings payroll obligations, a separate return, and real cost, so it usually only pays above a certain profit level. Compare the two with S-corp vs LLC.

EIN for a Wisconsin SMLLC

An EIN is free from the IRS and issued immediately through the online application. A Wisconsin single-member LLC with no employees may use the owner's SSN for income tax, but an EIN becomes mandatory once the LLC hires or owes certain excise taxes, and virtually every bank requires one to open a business account. See how to get an EIN and what an EIN is.

Wisconsin State Taxes

Wisconsin follows the federal classification, so a disregarded single-member LLC's income flows onto the owner's Wisconsin individual income tax return rather than being taxed at the entity level. There is no separate Wisconsin franchise tax on an ordinary pass-through LLC. If you sell taxable goods or services you need a seller's permit through Business Tax Registration with the Department of Revenue - the registration fee is $20 and covers a two-year period. Employers open withholding and unemployment accounts. See Wisconsin LLC tax filing and business licenses in Wisconsin.

Annual Report and Ongoing Compliance

Every Wisconsin LLC files an annual report with DFI. The fee is $25 online or $40 by paper for a domestic LLC. The report keeps the company's record current; failing to file eventually leads to administrative dissolution, after which you must go through reinstatement to bring the LLC back. See Wisconsin annual report.

Item	Amount	When
Articles of Organization (Form 502)	$130 online / $170 paper	One time, at formation
Annual report, domestic LLC	$25 online / $40 paper	Every year
Foreign LLC registration	$100	One time, if registering from out of state
Expedited service	$100 next business day	Optional
Business Tax Registration (seller's permit)	$20 for two years	If selling taxable goods
Federal EIN	$0	One time

Keep the registered agent and registered office current, amend the articles when their facts change, and hold your operating agreement and financial records with the company's books. None of those are filed with DFI, but all of them matter if the separation between you and the LLC is ever challenged.

Closing a Wisconsin Single-Member LLC

Winding up means paying or providing for creditors, distributing the remainder to yourself, and filing articles of dissolution with DFI. Simply abandoning the LLC is the wrong approach - report obligations continue and unresolved liabilities follow the owner. File final federal and Wisconsin returns, close the seller's permit and payroll accounts, and cancel any trade name. See how to dissolve an LLC in Wisconsin and the national dissolution guide.

Frequently Asked Questions

How much does a single-member LLC cost in Wisconsin?

$130 online or $170 paper for Form 502, then $25 online ($40 paper) for the annual report. The EIN is free.

How is a Wisconsin single-member LLC taxed?

As a disregarded entity: Schedule C plus 15.3% self-employment tax. Wisconsin taxes the income on the owner's individual return.

Does a Wisconsin single-member LLC need an EIN?

Yes with employees or certain excise taxes, and in practice for banking. The IRS issues EINs free.

Is an operating agreement required in Wisconsin?

No, but recommended. Without one, Chapter 183's default rules govern the company.

What is the Wisconsin LLC annual report fee?

$25 online or $40 by paper for a domestic LLC. See Wisconsin annual report.

Does a Wisconsin single-member LLC need a seller's permit?

Only if it sells taxable goods or services. Business Tax Registration costs $20 and covers two years.

Sources

Wisconsin DFI - Business Entity Fees ($130 online / $170 paper Articles of Organization; $25 / $40 annual report; $100 foreign registration; expedited fees).
Wisconsin DFI - Form 502, Articles of Organization.
Wisconsin DFI - Online LLC formation.
Wisconsin DFI - Annual report filing.
Wisconsin DFI - Business entities FAQ.
Wisconsin Statutes - §183.0201 (Articles of Organization).
Wisconsin Statutes - §183.0115 (registered agent and office).
Wisconsin Statutes - §183.0105 (LLC name requirements).
Wisconsin Statutes - §183.0102 (definitions).
IRS - Single Member Limited Liability Companies.
IRS - Self-Employment Tax (15.3%).
IRS - Get an Employer Identification Number.

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 Wisconsin Department of Financial Institutions and the Wisconsin Department of Revenue before acting.