For most small businesses, the best legal structure is a limited liability company (“LLC”). The rules and regulations to form an LLC vary from state to state. To learn the process and requirements for forming an LLC in a specific state, select the state from the list below. Each state specific LLC guide provides step-by-step instructions for forming an LLC, links to all necessary forms, government agencies, mailing address and fax numbers. We also recommend reviewing our general guide to forming an LLC.