Wisconsin
How to start an LLC in Wisconsin: A simple guide
Although starting a business is exciting, navigating the legal and administrative landscape can get overwhelming. If you’re an entrepreneur looking to establish a business in Wisconsin, consider forming a limited liability company (LLC) as it can offer protection from business liabilities, give operational flexibility and simplify taxation.
This guide includes everything you need to know, from the essential requirements to step-by-step instructions and tax considerations, to ensure you’re well-prepared to start a Wisconsin LLC.
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Requirements for LLC formation in Wisconsin
The requirements to start an LLC in Wisconsin include having a unique business name, a registered agent and organizational documents.
Unique business name
To be registered in Wisconsin, your LLC must have a distinguishable business name. It can’t be the same or too similar to the name of any business already in existence in the state. Your LLC’s name also needs to follow naming conventions set by the state.
Requirements for an LLC name in Wisconsin include:
- Your LLC’s name must include the phrase “limited liability company” or “limited company” or contain an acceptable abbreviation, such as “LLC” or “LC.” You can also abbreviate “Limited” as “Ltd.” and “company” as “Co.” if that makes things easier.
- Your LLC’s name must be different from any name that has been reserved or registered with the Wisconsin Department of Financial Institutions. Minor differences like punctuation or using “limited liability company” instead of “LLC” aren’t enough to make one name distinguishable from another.
- Your LLC’s name shouldn’t include terms that could be confused as being part of a government or regulatory body (for instance, “federal” or “treasury”).
Registered agent
A registered agent in Wisconsin is an entity or individual responsible for receiving essential tax and legal documents on behalf of your LLC. If they’re an individual, the agent must be a Wisconsin resident. If the agent is an entity, it must be authorized to conduct business in Wisconsin.
Your LLC can’t name itself as its own registered agent; however, a member of your LLC can serve as the registered agent, so long as they’re a resident of Wisconsin.
Here are some additional things to keep in mind:
- Your LLC’s registered agent must have a registered office address in Wisconsin (no P.O. Box, mailbox service, telephone answering service or virtual office).
- Your LLC’s registered agent should keep regular business hours at that address.
- Your LLC’s registered agent should be available at the street address to accept formal and legal correspondence.
Articles of organization
The articles of organization is a formal document that establishes your LLC in Wisconsin. Your LLC’s articles of organization must contain the following details:
- Name of your LLC
- Name and email address of your registered agent
- Street address of the registered office
- Street and mailing address of your LLC’s main office
- Names and addresses of all organizers of your LLC
- Name of the individual who drafted the document
- Name and contact information of the designated contact person
Steps to starting an LLC in Wisconsin
Now that we’ve covered the requirements, let’s go over the actual steps to starting your Wisconsin LLC.
Step 1: Name your Wisconsin LLC
Naming your business is a crucial decision. You’ll want to choose a distinct name that appeals to your target audience and complies with legal requirements. Use the Wisconsin Department of Financial Institutions’ Search Corporate Records Name Availability tool to determine whether the name you want is available.
If you find an available business name but aren’t ready to submit your articles of organization yet, you can reserve your LLC’s name for 120 days by filing a name reservation application. Note, however, that this application can’t be filed online.
The original copy should be mailed to the below address:
State of WI-Dept. of Financial Institutions
Box 93348
Milwaukee, WI 53293-0348
However, applications sent by express or priority mail should be sent here:
State of WI-Dept. of Financial Institutions
Division of Corporate and Consumer Services
4822 Madison Yards Way, 4th Fl., North Tower
Madison, WI 53705
A check for the $15 nonrefundable filing fee, payable to the Department of Financial Institutions, should also be included with your application.
Step 2: Designate a registered agent
Once you’ve selected a name for your Wisconsin LLC, it’s time to designate a registered agent.
You can choose yourself, a family member, a colleague or even a friend as the registered agent for your LLC, provided they meet the previously outlined requirements. Alternatively, you can choose an entity (like a law firm) or hire a professional service to act as your LLC’s registered agent.
To mitigate the risk of noncompliance and ensure the protection of your privacy, many businesses consider engaging a registered agent service. They’re also useful if your business has irregular business hours or operates in multiple states. In Wisconsin, the cost of hiring a commercial registered agent ranges from approximately $100 to $300 per year.
Step 3: File Wisconsin articles of organization
Next, you need to file your articles of organization with the Wisconsin Department of Financial Institutions. There are a couple of ways you can do this:
Online
You can easily file your articles of organization online for a nonrefundable fee of $130. Typically, your filing will be accepted upon receipt, and you’ll receive immediate notification.
By mail
To submit your application by mail, print and download the articles of organization (Form 502) and mail it to the below address:
State of WI-Dept. of Financial Institutions
Box 93348
Milwaukee, WI 53293-0348
If your application is sent by express or priority mail, it should go here:
State of WI-Dept. of Financial Institutions
Division of Corporate and Consumer Services
4822 Madison Yards Way, 4th Fl., North Tower
Madison, WI 53705
You’ll need to include a check for the $170 filing fee, which should be made payable to the Wisconsin Department of Financial Institutions.
Expedited services are also available for an additional $25 fee. Documents with expedited service requests are handled by the end of the first business day after they’re received.
Step 4: Create an operating agreement (optional)
You’re not required to have an operating agreement for your Wisconsin LLC, but it’s a good idea to create one. The operating agreement is the primary document that establishes the rights, powers, duties, liabilities and obligations of your LLC’s members among themselves and to the LLC. Think of it as a roadmap for your business, addressing both opportunities and challenges.
Here are a few other things the operating agreement can do:
- Outline financial expectations, including distribution among members
- Define your LLC’s management structure
- Protect your company’s limited liability status
- Specify ownership percentages
- Establish rules for buyouts and sales
Even though Wisconsin doesn’t require you to have an operating agreement, taking this step can help prevent legal, financial and practical issues in the future. If your LLC doesn’t have a formal operating agreement, then Wisconsin LLC statutes will govern how your LLC operates.
Step 5: Acquire an employer identification number (EIN)
When formally establishing your business, it’s crucial to ensure your LLC is prepared to pay any relevant taxes. If your LLC has employees, obtaining a federal EIN is necessary for payroll and tax management. You can obtain an EIN for free through the IRS website.
Even if you don’t have any employees yet, you should still consider applying for an EIN. Having one not only fulfills financial requirements for employee payment and tax handling but also helps in opening a business bank account and obtaining a business credit card.
Step 6: File annual reports
Although technically not part of forming an LLC, every Wisconsin LLC has to submit an annual report to the Department of Financial Institutions. However, the rules differ depending on whether your LLC is “domestic” or “foreign.” In this context, “domestic” means any LLC formed in Wisconsin, and “foreign” refers to an LLC initially formed in any state other than Wisconsin.
Here’s how to determine when to submit your Wisconsin LLC’s annual report:
- A domestic LLC is required to submit its annual report at the end of the calendar quarter of the LLC’s anniversary month. For instance, if your LLC was formed in February, the report is due by March 31.
- A foreign LLC needs to submit its annual report at the end of the first calendar quarter regardless of when in the year it was originally registered. So, even if your foreign LLC was formed in December, it would still have to file its annual report by March 31.
The most convenient method for filing your annual report is through the Wisconsin One Stop Business Portal. Alternatively, you can opt to download, complete and mail your annual report (Form 5) to the Wisconsin Department of Financial Institutions.
The filing fees for the annual report also differ for domestic and foreign LLCs: For domestic LLCs, the fee is $25 per year; and for foreign LLCs, the fee is $80 per year.
Wondering how much an LLC costs? We did the research for you.
Understanding federal and state taxes for Wisconsin LLCs
Like most businesses, Wisconsin LLCs face taxes at both the federal and state levels. Understanding your tax responsibilities when starting an LLC in Wisconsin can streamline your financial management and make tax season more manageable.
Wisconsin LLC members pay federal income tax via their personal tax returns. The state’s self-employment tax rate is 15.3%. This tax includes Social Security (12.4%) and Medicare (2.9%).
Wisconsin sales and use tax
The Wisconsin sales and use tax rate is 5% on retail goods, digital goods, leased property and certain services, including admission to entertainment venues and boat docking. Visit the Wisconsin Department of Revenue website for a comprehensive list of what’s taxable under the state’s sales and use tax laws.
LLCs, whether multi-member or single-member electing to be taxed as a corporation, are treated like other business entities for Wisconsin sales and use tax. This means they must register, report and pay taxes like any other entity.
Wisconsin income and franchise tax
Wisconsin imposes both franchise tax and income tax on corporations. Note: Only LLCs that are treated as corporations for federal income tax purposes are subject to these taxes.
While Wisconsin has a franchise tax and an income tax, corporations only have to pay one of them each year for the privilege of doing business in the state.
The franchise tax rate is 7.9%. It applies to all Wisconsin-based corporations with nonexempt income and foreign corporations doing business in Wisconsin that aren’t exempted by law or barred by federal regulations.
Income tax only applies to foreign corporations that aren’t covered by the franchise tax or that exclusively conduct foreign or interstate commerce in Wisconsin. The income tax rate is also 7.9%.
Wisconsin employment taxes
Employers must withhold Wisconsin income taxes if they pay wages to Wisconsin residents or nonresidents performing services in the state. Note that there are exemptions for certain scenarios like retirement benefits or military service.
Reciprocity agreements also exist for specific states: Illinois, Indiana, Kentucky and Michigan. These agreements relieve Wisconsin employers from withholding income for residents of those states.
LLCs must also withhold federal income tax, Medicare and Social Security from wages, while also paying the employer’s portion of Social Security and Medicare.
Wisconsin unemployment insurance (UI) tax
Wisconsin employers are subject to unemployment insurance (UI) tax, which helps provide short-term income to workers facing job loss through no fault of their own. Before you hire your first employee, you’ll need to register your Wisconsin LLC with the Wisconsin Department of Workforce Development (DWD).
To register, you can visit the DWD website, which allows businesses to manage unemployment contributions, register new businesses, report newly hired employees, and file quarterly reports.
The new employer rate for most Wisconsin LLCs is 3.05% to 3.25% depending on the payroll amount, and the taxable wage base is $14,000.
Additional taxes and fees in Wisconsin
Excise tax
Wisconsin imposes excise taxes on alcoholic beverages, cigarette and tobacco products, vapor products, and motor fuel. The rates and regulations vary for each category, so review them thoroughly to understand what sort of taxes your LLC will be expected to pay.
Property tax
Wisconsin property tax, which helps fund local services, applies to real and personal property. Rates vary by location and are assessed on property values, with possible homeowner exemptions or credits available.
Additional fees
There are various other fees your Wisconsin LLC may be subject to, including:
- Dry cleaning fees
- Police and fire protection fees
- Real estate transfer fees
- State rental vehicle and limousine fees
- Unclaimed property fees
To terminate your LLC in Wisconsin, you must fill out and submit Form 510, either online or by mail. There is a $20 nonrefundable filing fee. If you opt for expedited service, an extra $25 fee applies.
Individuals authorized by your LLC must complete and sign the form. If the dissolved company has no members, it should be signed by the person winding up the business. If your LLC has a delinquent status — which happens when you fail to file your annual report — you’ll have to clear any outstanding fees owed to the Department of Financial Institutions at the time of dissolution, in addition to the filing fee.
Starting an LLC in Wisconsin entails numerous expenditures. While the exact costs may differ, some standard ones include a filing fee for the articles of organization, which can be either $130 for an online submission or $170 for a paper filing. There are also some nonstandard fees to keep in mind, such as fees for name reservations ($15) and registered agent services (between $100 and $300).
To change your LLC’s address in Wisconsin, you’ll need to fill out Form 504 with details like your LLC’s name and the initial filing date, along with the updated address. You can either submit the form online or via mail to the Wisconsin Department of Financial Institutions. There is a $40 nonrefundable filing fee. For expedited processing, there is an additional $25 fee.
The deadline for filing your Wisconsin annual report depends on your LLC’s registration date and whether it’s a domestic or foreign LLC. For domestic LLCs: Foreign LLCs, regardless of their formation date, are required to submit annual reports by March 31.
Frequently asked questions (FAQs)
Wisconsin
Wisconsin’s Mr. Basketball Announces Highly Anticipated Commitment Decision
Wisconsin Lutheran High School basketball star Zavier Zens has officially committed to play for the University of Illinois next season.
Zavier Zens Makes It Official with the Illini
Zens, a tenacious 6-foot-7, 215-pound senior forward, initially committed to play collegiately for Northern Iowa but reopened his recruitment as the result of a head coaching change, ultimately narrowing his final choices to Illinois, Utah State, and Wisconsin.
On April 17, the highly touted three-star recruit signed a Big Ten Conference Athletics Scholarship Agreement to compete for Illinois, ending the greatly anticipated recruitment journey.
A Chance to Maximize His Development Was the Key
“What I was looking for was the best chance to develop and become the best player I can become,” said Zens, in an interview with Zac Bellman of the Milwaukee Journal Sentinel. “Illinois, they arguably have the best team in the country coming in next year, and the chance to get to go up against them every day, along with the good development program and their record of developing guys, was really big to me. Obviously, the fit and culture was right as well.”
Illinois tied for second in the Big Ten Conference under the guidance of head coach Brad Underwood, advanced to the NCAA Tournament’s Final Four for the first time in 21 years (2005), and finished with a 28-9 overall record.
“Zavier first and foremost is a winner,” said Underwood, in an official release posted on fightingillini.com. “He is an extremely high IQ player who has been well coached and brings a championship pedigree to the table, winning three straight state titles. He fits our recruiting mold as a 6-foot-7 versatile wing who can score at all three levels and process the game.”
Zens Helped Wisconsin Lutheran to a WIAA Three-Peat
Zens averaged 23.4 points per game (including a 61.8% field-goal percentage) with 5.4 rebounds, and 4.4 assists this season in leading the Vikings to a third consecutive WIAA state championship and statement-making 30-0 overall record.
Wisconsin’s Mr. Basketball contributed 20 points with four 3-point baskets, six rebounds, three assists, two blocked shots, and one steal as top-seeded Wisconsin Lutheran defeated third-seeded Madison Memorial 57-37 in the WIAA Division 1 state championship game at the University of Wisconsin’s Kohl Center on March 21.
The 2026 Wisconsin Gatorade Player of the Year finished his memorable four-year high school career with a 109-7 overall record (including an 88-2 mark during the three-year championship run) and as the third-leading scorer in program history (1,611 points).
Zens Continues the Trend of Mr. Wisconsin Playing Out-of-State
In an interesting twist, Zens (a cousin of NBA rookie sensation Kon Knueppel who competes for the Charlotte Hornets) joins an elite group of seven recent Wisconsin Mr. Basketball recipients who opted to play out of state.
Wisconsin, under current head coach Greg Gard, has advanced to the NCAA Tournament eight times, with the fifth-seeded Badgers most recently falling to No. 12-seeded High Point 83-82 in this year’s opening round on March 19.
The impressive list of Wisconsin Basketball Coaches Association honorees includes:
2025: Xzavion Mitchell, Oshkosh North (Iowa State)
2023: (co-winner) Milan Momcilovic, Pewaukee (Iowa State)
2023: (co-winner) John Kinzinger, De Pere (Illinois State)
2022: Seth Trimble, Menomonee Falls (North Carolina)
2021: Brandin Podziemski, St. John’s (Illinois, Santa Clara)
— Jeff Hagenau | jeffreyhagenau@gmail.com
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Wisconsin
Wisconsin loses millions in marijuana tax revenue to border states
WISCONSIN (WBAY) – Wisconsin residents contributed more than $36 million in marijuana taxes to Illinois last year and nearly $6 million to Michigan in 2024, according to new numbers released by the state Legislative Fiscal Bureau.
The revenue comes from counties bordering Wisconsin that legally sell marijuana, while bills to legalize both medical and recreational marijuana remain stalled in the Wisconsin Legislature.
Wisconsin will have a new governor, new speaker in the Assembly and a new majority leader in the state Senate next January.
All three people holding those leadership positions decided not to seek re-election.
State lawmakers will have a fresh debate regarding marijuana for the first time in a while, and the latest numbers from the Legislative Fiscal Bureau are likely to be a big part of it.
Illinois dispensaries generate millions from Wisconsin buyers
On the Wisconsin border, from Michigan to Illinois, marijuana sales have become big business.
“The economic value to restoring this plant back to our economy is huge. We can’t even put a dollar amount on it,” said Jay Selthofner, founder of the Wisconsin Cannabis Activist Network.
According to the Legislative Fiscal Bureau memo, Wisconsin residents contributed $36.1 million last year to the overall marijuana tax collected by Illinois.
That’s based on data from 36 dispensaries located in five of the six counties bordering Wisconsin. Jo Daviess, Lake, McHenry, Winnebago and Boone counties have dispensaries, while Stephenson County does not.
Among the five counties with dispensaries, a total of $319.4 million in sales was generated. The report concludes $132.4 million, or 41.5%, of these sales were made to out-of-state residents.
“It’s concerning that yeah, revenue is leaving the state both tax wise and tourism dollars without being a state that is looked at as recreational marijuana, we’re losing some tourism there,” Selthofner said.
Michigan collects nearly $6 million in taxes from Wisconsin residents
On the other side of the state, Michigan is making money off Wisconsin residents.
The most recent data from 2024 shows the state with 854 retailers and microbusinesses licensed to sell cannabis. Of those licensees, 22 were located in counties bordering Wisconsin: Gogebic, Iron, Dickinson and Menominee.
The report states, “Assuming that each retailer/microbusiness makes an equal amount of sales,” those businesses in the Upper Peninsula brought in $85.4 million. Using the same estimate as Illinois, 41.5% of sales came from Wisconsin residents, translating into $5.8 million in tax revenue collected.
Minnesota is also mentioned in the report. The state began legalized cannabis sales in September 2025, but so far there is no data on taxes paid by Wisconsin residents.
Gubernatorial candidates weigh in on legalization
If Wisconsin makes changes, it’s likely to be next year after the November election.
Republican candidate for governor Tom Tiffany said he is open to medical marijuana and supporting veterans.
“I think in particular we should look out for our veterans. I’ve heard from so many veterans that suffer from PTSD and I’m very open to that as well as medicinal. I think we just work our way through it and get to a good spot in regards to marijuana,” Tiffany said.
Among the Democrats running for governor, at least seven have come out supporting efforts to legalize marijuana, aligning with the state party platform.
“A lot of people look at it as the wild west right now here in Wisconsin, it’s not. It’s the wild Wisconsin and what Wisconsin is going to do is it’s going to show the rest of the country how innovative a state can really be on cannabis,” Selthofner said.
Twenty-four states, along with the District of Columbia, legalize recreational marijuana, and 40 total legalize medical marijuana. The most recent additions are Ohio, Minnesota and Missouri.
Copyright 2026 WBAY. All rights reserved.
Wisconsin
Daniel Bice, veteran Wisconsin political reporter and columnist, dies at 62
Everyone talked to Daniel Bice – whether they admitted it or not.
A veteran political reporter, Bice could conjure a politician’s personal phone number in seconds and never feared knocking on the door of someone he was trying to reach.
Bice, who worked for the Milwaukee Journal Sentinel for 33 years, died from complications of esophageal cancer on April 21, his birthday.
He had just turned 62.
“Dan was fearless and fierce, a relentless reporter who wrote with clarity and precision. He knew how to cultivate sources and chase a story,” said Greg Borowski, executive editor of the Milwaukee Journal Sentinel. “He thought nothing of driving five hours to stick a notebook in the governor’s face, willing to ask any question – and take the blowback that came with it.
“His loss is a blow to the community, the profession and especially for our team here.”
A native of West Virginia, Bice started his Wisconsin career in the Madison bureau of the Milwaukee Sentinel and then the Milwaukee Journal Sentinel after the two papers merged in 1995.
A few years later, the paper’s leadership wanted a new, buzzy watchdog column and tapped Bice and Cary Spivak, a business reporter, to write it. The pair, nicknamed the “Spice Boys,” earned national awards and scored countless scoops, including one that ended the political career of former Milwaukee Mayor John O. Norquist.
“The two of us working together, it was kind of the odd couple,” Spivak said. “He’s West Virginia, I’m Chicago ‘burbs. But we got along good. We had no sets of rules on how to do stuff, we would just argue it out, but we both had similar news judgment.”
Bice later went on to author his own column, “No Quarter,” where he wrote about scandals big and small, from all sides of the political spectrum. He always responded to readers with a mix of humor and humility, especially his critics, who flooded his email inbox and online chats.
When one called him a “liberal activist” in 2014, Bice pointed to his three critical pieces about Democratic politicians that he had just published the week prior. “But here’s the lesson,” Bice added. “We should all spend more time paying attention to what I am actually writing and publishing. Then maybe I’ll get a huge raise.”
Even with his column, Bice never stopped reporting the news.
He broke countless stories and distinguished himself among Wisconsin’s press corps with his relentless coverage of Milwaukee County prosecutors’ “John Doe” investigations into Scott Walker’s time as Milwaukee County executive and as governor.
“As someone at a different outlet at the time, it was impossible to keep up with him,” said Mary Spicuzza, who joined the Journal Sentinel in 2015 after covering politics at the Wisconsin State Journal.
“Dan Bice was the most feared man in Wisconsin politics,” she added. “To me, he was larger than life – a legend who became my mentor, my work husband and one of my best friends.”
In recent years, he covered the record-breaking state Supreme Court race between Susan Crawford and Brad Schimel, the arrest and resulting court case of former Milwaukee Circuit Judge Hannah Dugan, and the campaign of gubernatorial hopeful Bill Berrien, who ended his political run after Bice reported on his online activity.
“I used to kid him that he was equal opportunity in the sense that he’d go after Republicans and Democrats,” said Walker, a Republican and former governor.
“There were times when I liked what he wrote, and there were other times that I didn’t like it at all,” he said. “It probably was a good sign he was pursuing the role of the journalist, which was without regard to politics or other bias, just exposing things that needed to be exposed.”
For all the sharpness of his writing – Milwaukee Magazine once described him “as an assassin with a pen” – Bice hardly ever raised his voice with sources or colleagues. He had a preternatural ability to stay calm even in the most confrontational or tense interviews.
At a retirement celebration for Spivak last summer, Bice gave one of many speeches in his friend’s honor. Bice later told a colleague that he left out the last thing he wanted to thank Spivak for – carrying the column for months while Bice navigated a family crisis – because he feared he would not be able to finish without tears.
Beyond the paper, Bice was an avid music-lover and frequent concert-goer. If you asked if he had heard of a band, he undoubtedly had. He could spend hours discussing politics, history and religion with wit and humor, and he led historical tours to Greece and other countries.
Bice grew up in a household steeped in religious fundamentalism. He earned undergraduate degrees in ancient Greek and English at Bryan College, a small Christian college in Tennessee, and a master’s degree in social science from the University of Chicago.
His college experience shaped him and started to change his career path.
“Parts of my faith started falling apart. I don’t think it ever fell apart completely,” Bice said during a Rotary event last year. “But you know, when you start reading texts in the original language, things aren’t quite as they seem sometimes.”
He noticed a job listing for “liberal arts majors” from the Poynter Institute in Florida, a nonprofit that trains journalists and covers the media industry. He landed one of the coveted 15 positions after more than 350 people applied, and started reporting at the St. Petersburg Times in 1986.
In an early sign of his single-mindedness on a story, he had raced back to the newsroom with the latest from a meeting about a potential baseball stadium development. His mind completely occupied with the story, he didn’t see a red light and hit another car, which then hit a house.
“My editors are wondering where I am, and I’m trying to explain to the cop, this is super important and I’ve got to get back to the newspaper to write this,” Bice recalled during the Rotary talk. “They’re like, you’re not going anywhere.”
After his time in St. Petersburg, Bice returned to West Virginia, where he covered state politics – including the indictment of 10 state lawmakers over five years – before coming to Wisconsin. He had interviewed at both papers, the Journal and Sentinel. The Journal offered him a job writing feature stories. The Sentinel offered him a position covering the governor’s office.
He chose the Sentinel. An editor at the Journal sent him a note telling him he had made the “worst career decision” of his life.
“I still have the letter,” Bice said.
And he never looked back.
Daniel Bice is survived by his wife, Jessica Hodgson; his father, David Bice, and his wife, Alice; his siblings, Penny Bice, Cheryl Bice, Jeffrey Bice and his wife, Roberta, Richard Bice and his wife, Sandra Sim; and his children, Zachary Bice and his wife, Alex, Sophie Bice and her husband, Ben Teich, and Raney Bice, as well as numerous nieces and nephews. He was preceded in death by his mother, Patty Adkins.
Funeral arrangements are pending.
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