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Complete Guide to Forming a Business in Chicago

LLC and S Corporation Formation

Navigate Illinois state requirements, federal registration, and Chicago city licensing for successful business formation

20 min read

Executive Summary

Bottom Line Up Front: Chicago entrepreneurs must complete three distinct registration layers to legally operate: (1) Illinois state entity formation, (2) federal tax registration, and (3) Chicago city business licensing.

Total startup costs range from $225 minimum (DIY LLC) to $1,000+ (full-service S Corp with professional assistance).

1 Choose Your Business Structure

Limited Liability Company (LLC)

Illinois LLC provides liability protection with tax flexibility. LLCs separate personal assets from business debts while offering multiple tax election options.

  • Must include "Limited Liability Company," "LLC," or "L.L.C." in name
  • Requires registered agent with Illinois address
  • No residency requirement for owners
  • Unlimited members allowed

S Corporation Election

S Corporation status eliminates double taxation while maintaining corporate structure. Businesses can elect S Corp tax treatment for both LLCs and traditional corporations.

  • Maximum 100 shareholders
  • Shareholders must be U.S. citizens or permanent residents
  • Only one class of stock allowed
  • Cannot be owned by other corporations or partnerships

Problem → Solution → Result

Problem: Personal liability risk → Solution: Illinois LLC formation → Result: Personal assets protected from business claims

2 Illinois State Formation Process

Step 1: Business Name Search and Reservation

Illinois Secretary of State Business Entity Search → Verify name availability before filing.

Name Search Process:

  1. Visit Illinois Business Entity Search
  2. Search proposed business name
  3. Call Illinois Department of Business Services at (217) 524-8008 for confirmation
  4. Reserve name for 90 days using Form LLC 1.15 ($25 fee) if needed
Critical Name Requirements:
  • • LLC names must end with "Limited Liability Company," "LLC," or "L.L.C."
  • • Corporation names must include "Corporation," "Corp," "Incorporated," or "Inc."
  • • Name must be distinguishable from existing Illinois entities
Name Reservation:
  • Cost: $25 fee
  • Duration: 90 days
  • Form: LLC 1.15

Step 2: Appoint Registered Agent

Illinois law requires registered agent with Illinois street address. The registered agent receives legal documents and official state correspondence.

Self-Appointment

  • Cost: Free
  • • Requires Illinois address
  • • Business-hour availability required
  • • No privacy protection

Professional Service

  • Cost: $49-$300 annually
  • • Privacy and reliability
  • • Professional document handling
  • • Compliance notifications

Step 3: File Formation Documents

LLC Formation (Articles of Organization)

File Articles of Organization with Illinois Secretary of State:

State filing fee: $150
Processing time: 5-10 business days online
Expedited processing: +$100 (24-hour)
Required Information:
  • • LLC name and duration
  • • Registered agent name and address
  • • Names and addresses of managers/members
  • • Principal office address

Corporation Formation (Articles of Incorporation)

File Articles of Incorporation with Illinois Secretary of State:

State filing fee: $175
Processing time: Same as LLC
Annual franchise tax: Based on paid-in capital

Note: First $100,000 of paid-in capital is exempt from franchise tax.

Filing Methods:
Mail:

Illinois Department of Business Services
Limited Liability Division
501 S 2nd Street, Room 351
Springfield, IL 62756

3 Federal Tax Registration

Employer Identification Number (EIN)

All Illinois business entities must obtain EIN from IRS for tax purposes, banking, and hiring.

Important: Apply Direct with IRS

Cost: FREE when filed directly with IRS. Beware of fee-charging websites.

EIN Application Process:

  1. Visit IRS EIN Application Portal
  2. Complete Form SS-4 online
  3. Receive EIN immediately upon completion

Critical Timing:

Apply for EIN after state approval but before opening business bank accounts.

S Corporation Election (Form 2553)

Illinois LLCs and Corporations can elect S Corp tax treatment to reduce self-employment taxes and avoid double taxation.

Form 2553 Requirements:

  • Filing deadline: Within 2 months and 15 days of beginning tax year
  • Shareholder consent: All owners must sign consent
  • Processing time: Approximately 60 days
  • Filing method: Mail or fax only

S Corp Tax Benefits:

  • • Pass-through taxation (no corporate-level tax)
  • • Potential self-employment tax savings
  • • Single-level taxation on distributions

Form 2553 Filing Address (for Illinois businesses):

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999

4 Chicago Business License Requirements

Chicago Business License Overview

Every business operating in Chicago requires City of Chicago business license from Department of Business Affairs and Consumer Protection (BACP).

Problem: Operating without license → Solution: BACP business license application → Result: Legal compliance and $250-$500 daily penalty avoidance

License Application Process

Step 1: Business Consultation

  • • Contact Chicago Small Business Center
  • Phone: (312) 744-6249
  • • Schedule BACP business consultant appointment
  • Location: City Hall, 121 North LaSalle Street, Room 800
  • Hours: 8:30 AM - 4:30 PM, Monday-Friday

Step 2: Zoning Verification

  • • Check zoning compliance using Chicago Zoning Map
  • • Verify business type permitted at proposed location
  • Critical: Do not sign lease until zoning approval confirmed

Step 3: License Application

Apply online via Chicago Business Direct: www.chicago.gov/BusinessDirect

  • • Business entity formation documents
  • • EIN confirmation letter
  • • Registered agent information
  • • Lease agreement or property documentation

Chicago Business License Fees

License fees vary by business type and size:

General Business

$660-$1,600

Retail/service businesses

Liquor Establishments

Up to $4,400

Varies by license type

Manufacturing

Industry-specific

Contact BACP for pricing

Fingerprint Processing

$40

Per person (25%+ owners)

Special Permits and Requirements

Public Way Use Permits

Required for:

  • • Business signs extending beyond property line
  • • Awnings, canopies, or lighting
  • • Sidewalk cafes

Application: Requires aldermanic sign-off before BACP submission

Zoning-Regulated Businesses

Additional scrutiny required:

  • • Salons and personal services
  • • Manufacturing operations
  • • Animal services
  • • Auto services and repairs
  • • Health clubs and recreation
  • • Liquor establishments

Estimated Costs Summary

DIY LLC Formation

Minimum Cost

Illinois Articles of Organization $150
Chicago business license $660+
Total minimum $810+

Professional LLC Formation

Full Service

Illinois filing fee $150
Registered agent service $49-$300
Operating Agreement $39-$500
Chicago license $660+
Professional assistance $200-$500
Total estimated $1,098-$2,110

S Corporation Setup

Complete Formation

Illinois Articles of Incorporation $175
Form 2553 filing Free
Chicago business license $660+
Corporate kit and bylaws $100-$400
Professional assistance $500-$1,500
Total estimated $1,435-$2,735

Annual Ongoing Costs

$75
Illinois annual report
$660+
Chicago license renewal
$49-$300
Registered agent service
$500-$2,000
Professional tax prep
$1,284+ minimum
Total annual costs

Timeline and Next Steps

Formation Timeline

Week 1

Name search, registered agent appointment, document preparation

Week 2

State filing submission, EIN application

Week 3

State approval, business license preparation

Week 4

Chicago license submission, banking setup

Ongoing

Compliance monitoring and annual filings

Critical Deadlines

Form 2553

Within 75 days of start of tax year

Chicago business license

Before commencing operations

Illinois annual reports

By formation anniversary month

Workers' compensation

Within 15 days of hiring first employee

Need Professional Help?

Navigating Illinois state requirements, federal registration, and Chicago city licensing can be complex. Professional formation services can ensure accuracy, provide ongoing support, and help you avoid costly mistakes.

Key Takeaways

1

Three-Layer Compliance

Illinois state registration → Federal tax registration → Chicago city licensing

2

Total Investment

Plan for $810-$2,735 in first-year costs depending on structure and service level

3

Professional Value

Business consultants can navigate zoning requirements and accelerate approvals

4

Timing Critical

File Form 2553 within 75 days for S Corp benefits

5

Chicago Advantage

Access to tech startup incentives and Angel Investment Tax Credit Program

Success Formula

Proper entity selection + timely compliance + professional guidance = Protected assets and optimized tax position

Professional Resources

Illinois State Resources

Chicago City Resources

Disclaimer: This guide provides general information only. Consult qualified legal and tax professionals for specific advice regarding your business formation. Laws and procedures may change.