--- title: "New Hampshire LLC Formation: Fees, Steps & No Income Tax Guide 2026 | LLC Attorney" description: "New Hampshire LLC formation costs $100 (Certificate of Formation), requires a $100 Annual Report by April 1, has no personal income tax and no sales tax — but LLCs face the Business Profits Tax (BPT). Full guide and filing from $49." canonical: https://llcattorney.com/states/nh/llc-formation-new-hampshire image: https://llcattorney.com/images/share-cover.png source_path: /states/nh/llc-formation-new-hampshire --- Key Takeaways - $100 Certificate of Formation filing fee (Form Online (sos.nh.gov)), paid to the New Hampshire Secretary of State - No personal income tax and no sales tax in New Hampshire — but the Business Profits Tax (BPT) 7.5% and Business Enterprise Tax (BET) 0.55% apply directly to LLC income - Annual Report (Online (sos.nh.gov)) due within April 1 each year of formation, $100 fee; $50 late fee; dissolution if delinquent late penalty - Operating agreement not legally required in New Hampshire, but strongly recommended — particularly to address BPT and BET allocation among members - Must designate a New Hampshire registered agent with a physical New Hampshire street address - No publication requirement - Same-day filing available through LLC Attorney at no markup on state fees New Hampshire is one of just a few states with no personal income tax and no sales tax — making it an attractive environment for LLC owners. However, New Hampshire LLCs are subject to two unique business taxes: the Business Profits Tax (BPT) at 7.5% on net business income and the Business Enterprise Tax (BET) at 0.55% on enterprise value (wages, interest, and dividends paid). Formation costs $100 for the Certificate of Formation, and an Annual Report of $100 is due April 1 each year. This guide covers every step and cost, with filing from $49. $100Certificate of Formation filing fee $100Annual Report fee 0%NH personal income tax rate $49LLC Attorney formation starting price ## Who Should Form an LLC in New Hampshire? New Hampshire's economy is driven by technology, financial services, manufacturing, and tourism. An LLC is the right structure for entrepreneurs, professionals, and small business owners who want personal liability protection with flexible tax treatment. New Hampshire's absence of both personal income tax and sales tax can significantly reduce the overall tax burden for LLC owners compared to most other states. However, New Hampshire LLCs that exceed the BPT and BET thresholds face entity-level taxation. This is different from most states where LLC income simply passes through to members' personal returns. Understanding when BPT and BET apply — and how to credit BET against BPT liability — is important for New Hampshire LLC owners with growing businesses. New Hampshire's no-sales-tax environment is particularly attractive for retail and e-commerce businesses. The state also has no estate or inheritance tax, making it a planning-friendly jurisdiction for business owners thinking about long-term wealth transfer. ## When Are You Required to Form an LLC in New Hampshire? Forming a New Hampshire LLC becomes necessary when you are taking on financial or legal risk in your business. If you are signing contracts, hiring employees, taking on clients, or holding business assets in New Hampshire, operating without an LLC exposes your personal assets to every business claim. New Hampshire requires proper LLC registration before obtaining an employer identification number, certain state licenses, and before engaging in regulated industries. Establishing your LLC first provides the legal foundation for everything else — and ensures your BPT and BET filings are properly attributed to the correct entity. ## What's Unique About New Hampshire LLCs? New Hampshire's most notable feature for LLC owners is the complete absence of personal income tax (fully eliminated as of January 1, 2025) and no state sales tax. For LLC members receiving pass-through income, this means no New Hampshire income tax on their share of LLC earnings — a significant advantage over states with 5–10% income tax rates. The trade-off is the Business Profits Tax (BPT) and Business Enterprise Tax (BET). The BPT applies at 7.5% on net business income from LLCs when gross business income exceeds $109,000. The BET applies at 0.55% on enterprise value (total wages, interest, and dividends paid by the LLC) when gross receipts or the enterprise value tax base exceeds $298,000. The BET paid is creditable against BPT liability, reducing double taxation. New Hampshire's Annual Report is due on April 1 each year — a fixed calendar deadline — at a $100 fee. Unlike anniversary-based deadlines in most states, every New Hampshire LLC files on the same April 1 deadline. This simplifies calendar management but means all LLCs must file simultaneously, so early filing is advisable. Key facts: - New Hampshire has no personal income tax and no sales tax, but the BPT and BET apply directly to LLC business income — a different structure from most pass-through states - Annual Report filed annually - No personal income tax and no sales tax — one of only a handful of states with neither - Business Profits Tax (BPT) 7.5% on net income applies directly to LLCs — different from most states' pass-through treatment ## Selecting a Name for Your New Hampshire LLC Your New Hampshire LLC name must be distinguishable from all existing entities in the Secretary of State database. It must include 'Limited Liability Company,' 'LLC,' or 'L.L.C.' Search at sos.nh.gov before filing. You can reserve a name online ($15 fee, 120-day hold) to lock in your chosen name while you prepare your Certificate of Formation. If you plan to operate under a trade name different from your LLC's legal name, New Hampshire Trade Names are registered with the Secretary of State at the state level ($50 fee). Registering at the state level simplifies DBA administration for businesses operating across multiple New Hampshire counties. ## When Should You Consult an Attorney for Your New Hampshire LLC? You don't typically need a lawyer for a simple, single-member New Hampshire LLC. But professional advice is essential if you have multiple owners, complex ownership percentages, high-liability risks, intellectual property, or are seeking outside funding. A lawyer makes sure your operating agreement fully protects your interests from day one. It is highly recommended to seek professional counsel in the following scenarios: - **Multiple members or investors:** You need a customized operating agreement to outline ownership stakes, voting rights, dispute resolution, and exit strategies. Off-the-shelf templates rarely cover these contingencies. - **High-risk industries:** If your business faces significant liability exposure (manufacturing, construction, consulting), an attorney helps ensure the corporate veil is not pierced. - **Complex assets and IP:** If your business will own patents, trademarks, or real estate, a lawyer ensures these assets are properly transferred and protected under the LLC. - **Raising capital or adding partners:** If you plan to seek venture capital or issue equity to employees, you may need a different business structure entirely, such as a C-Corporation. - **State and local requirements:** New Hampshire's Business Profits Tax (BPT) and Business Enterprise Tax (BET) apply directly to LLC income — unlike most states where LLCs are purely pass-through. An attorney or CPA can help plan for these unique NH taxes. Unlike formation-only services, LLC Attorney gives you on-demand access to licensed attorneys: flat-fee consultations in 30-minute increments, no retainer. You can talk to a licensed attorney about New Hampshire's specific requirements before and after you file. ## Designating a Registered Agent Every New Hampshire LLC must have a registered agent with a physical New Hampshire street address. The registered agent receives service of process and official Secretary of State correspondence during normal business hours. P.O. boxes are not accepted. A professional registered agent service ensures that annual report reminders, legal notices, and state correspondence reach your business reliably. LLC Attorney provides registered agent service in New Hampshire as part of its formation package. If the state is unable to deliver legal notices to your registered agent, New Hampshire can administratively dissolve your LLC without additional warning. ## Filing the Necessary Formation Documents To form a New Hampshire LLC, file your Certificate of Formation with the New Hampshire Secretary of State at sos.nh.gov or by mail to Concord. The filing fee is $100. Online filings typically process within 1–2 business days. Your Certificate must include the LLC's name, the registered agent's name and New Hampshire address, and the principal office address. Once approved, the Secretary of State issues a confirmation. Print and store your approved Certificate of Formation — you will need it to open a business bank account, obtain your EIN, and for licensing and permit applications. ## Member-Managed vs. Manager-Managed: What to Choose When you file Form Online (sos.nh.gov), you must choose a management structure. This decision cannot be left blank. **Member-managed** means all LLC owners share authority over day-to-day decisions. Every member can sign contracts, open accounts, and act on behalf of the company. This is the right choice for small teams where all owners are actively involved in running the business. **Manager-managed** means one or more designated managers run the company's operations. Managers can be members or outside appointees. This structure works best when your LLC has passive investors, when operational roles differ significantly between members, or when you want to limit decision-making authority to a smaller group. Your management structure is declared on Form Online (sos.nh.gov) and can be modified later through your operating agreement. If you are the only member and you will run the business yourself, choose member-managed. If you have investors who are not involved in operations, choose manager-managed. ## Filing an Initial Annual Report New Hampshire LLCs have no initial statement of information filing requirement after formation. Your first annual compliance obligation is the Annual Report, due April 1 following your first full year of operation. The Annual Report fee is $100, filed online at sos.nh.gov. Missing April 1 triggers a $50 automatic late fee. Because the deadline is fixed for all New Hampshire LLCs, set a standing calendar reminder for late March each year. If your LLC's gross receipts or enterprise value will exceed BPT and BET thresholds, register with the NH Department of Revenue Administration promptly. ## Your New Hampshire LLC Operating Agreement (Strongly Recommended) Your operating agreement does not need to be filed with the New Hampshire Secretary of State. Keep it with your company records and give a copy to every member. A complete operating agreement covers: member rights and responsibilities, ownership percentages, profit and loss distribution, management structure, voting procedures, and dissolution rules. New Hampshire permits oral or written operating agreements, but a written agreement is essential for opening a business bank account, managing member authority, and protecting the LLC's liability shield. A generic template may not address New Hampshire's unique Business Profits Tax and Business Enterprise Tax obligations, member indemnification, and default statutory rules under RSA 304-C. New Hampshire courts apply default statutory rules when operating agreements are silent. LLC Attorney drafts operating agreements tailored to New Hampshire's requirements. ## Obtaining an EIN and Setting Up a Business Bank Account An EIN from the IRS is required for New Hampshire LLCs with more than one member, for LLCs that hire employees, and for opening a business bank account. Apply free at irs.gov/ein. The online application processes immediately and is available Monday–Friday, 7 a.m.–10 p.m. Eastern. Open a dedicated business bank account as soon as your EIN is issued. Commingling personal and business funds undermines your LLC's liability protection. Bring your Certificate of Formation, EIN confirmation, and operating agreement to the bank. ## Registering for New Hampshire State Taxes and Business Licenses Your federal EIN does not automatically register you with New Hampshire state agencies. Depending on your business type, you may need to register for: - New Hampshire sales and use tax (NH Department of Revenue Administration, if you sell taxable goods or services in New Hampshire) — [revenue.nh.gov](https://revenue.nh.gov) - New Hampshire employer payroll taxes (NH Department of Employment Security, if you are hiring New Hampshire employees) — [nhes.nh.gov](https://nhes.nh.gov) - New Hampshire Business Profits Tax (BPT) and Business Enterprise Tax (BET) — register with NH DRA if gross receipts exceed thresholds Failure to register when required results in back taxes, penalties, and interest. ### What to Do After Forming Your New Hampshire LLC After forming your New Hampshire LLC, key ongoing obligations include: - Annual Report: $100, due April 1 each year at sos.nh.gov — $50 late fee if missed - Business Profits Tax (BPT): 7.5% on net business income — register with NH DRA if gross business income exceeds $109,000 - Business Enterprise Tax (BET): 0.55% on enterprise value — applies when gross receipts or enterprise value tax base exceeds $298,000; BET paid is creditable against BPT - No personal income tax and no sales tax — major compliance simplifications compared to most states - Maintain your registered agent on file with the Secretary of State ### Cost to Start an LLC in New Hampshire New Hampshire LLC formation and compliance costs are moderate. The table below covers all state fees you are likely to encounter: Fee Amount Notes Certificate of Formation (Form Online (sos.nh.gov)) $100 Standard processing: Online: 1–2 business days; mail: 1–2 weeks; verify at New Hampshire Secretary of State for current times Annual Report (Online (sos.nh.gov)) $100 Due within April 1 each year; $50 late fee; dissolution if delinquent late penalty Annual Report $100 Due April 1 each year — fixed calendar deadline; $50 late fee if missed Business Profits Tax (BPT) 7.5% of net income Applies to LLC net business income if gross receipts exceed threshold; paid to NH DRA Business Enterprise Tax (BET) 0.55% of enterprise value Applies to wages, interest, and dividends paid by the LLC; can be credited against BPT Registered Agent (professional service) $100–$300/yr LLC Attorney registered agent service available Business Name Reservation $15 Holds name for 120 days Trade Name (DBA) / DBA $50 New Hampshire trade names are registered with the Secretary of State at the state level.; fee varies Certificate of Amendment (Online (sos.nh.gov)) $35 To change LLC name later Legal / Tax Advisory Varies On-demand attorney consults at LLC Attorney ## How to Form a New Hampshire LLC Step by Step ### If You Do It Yourself 1 #### Choose a business name that meets New Hampshire's requirements. Your LLC name must be distinguishable from all existing New Hampshire entities in the Secretary of State database and must include "Limited Liability Company," "LLC," or "L.L.C." Search at [sos.nh.gov](https://sos.nh.gov) before you file. Your name search is not a reservation — someone can register your chosen name while you are preparing your paperwork. 2 #### Reserve your name if you need time to prepare (optional). File a Name Reservation (Form Online (sos.nh.gov)) with the New Hampshire Secretary of State, $15 fee, to hold your name for 120 days. Without this, another entity can file your chosen name between your search and your Certificate of Formation submission. If you are ready to file immediately, you can skip this step. 3 #### Designate your New Hampshire registered agent. Every New Hampshire LLC must have a [registered agent](/states/nh/registered-agent-new-hampshire) with a physical New Hampshire street address. P.O. boxes are not accepted. If you designate yourself, your personal address becomes publicly searchable on the Secretary of State database — accessible to anyone, including parties who may sue your business. 4 #### Decide your management structure before you open the form. Form Online (sos.nh.gov) requires you to declare member-managed or manager-managed. Member-managed: all owners share authority over daily operations. Manager-managed: one or more designated managers run operations; passive investors do not have management authority. This field cannot be left blank. 5 #### Download the current version of Form Online (sos.nh.gov) from the New Hampshire Secretary of State website. Go to [sos.nh.gov](https://sos.nh.gov) and search for "Online (sos.nh.gov)." Always download directly from the Secretary of State — older PDF versions are rejected at filing. Check the revision date printed on the footer before using it. 6 #### Complete Form Online (sos.nh.gov) carefully. Fill in: (1) exact LLC name, (2) registered agent designation with full New Hampshire street address, (3) management structure, (4) purpose statement — use the standard all-purpose clause if you're not in a regulated industry, (5) organizer signature. Do not leave any field blank — incomplete forms are rejected with no refund of the filing fee. 7 #### Submit Form Online (sos.nh.gov) and pay the $100 filing fee. File online at [sos.nh.gov](https://sos.nh.gov) or by mail to the Concord Secretary of State office. Online filing typically processes Online: 1–2 business days; mail: 1–2 weeks. 8 #### Wait for your Certificate of Formation to be approved. Your LLC does not legally exist during this waiting period. You cannot open a business bank account, enter contracts as the LLC, or hire New Hampshire employees until the New Hampshire Secretary of State approves your Certificate of Formation. Processing can extend to 2–3 weeks during peak periods. 9 #### Receive and store your stamped Certificate of Formation. The New Hampshire Secretary of State returns a certified copy of your approved Certificate of Formation — by email for online filings, or by mail for paper filings. This is your LLC's birth certificate. Keep the original in a secure location and make at least two certified copies immediately. Every bank, most government agencies, and many vendors will ask for a copy. 10 #### Draft your operating agreement. New Hampshire law **does not require** every LLC to have a written operating agreement (RSA 304-C:11). An operating agreement does not need to be filed with the New Hampshire Secretary of State — keep it with your company records. Keep it with your company records and provide a copy to every LLC member. A minimum compliant agreement covers: member ownership percentages, management authority, voting rights, profit and loss allocation, and dissolution procedures. A generic template may not address New Hampshire's unique Business Profits Tax and Business Enterprise Tax obligations, member indemnification, and default statutory rules under RSA 304-C. New Hampshire courts apply default statutory rules when operating agreements are silent. 11 #### File your initial Annual Report (Online (sos.nh.gov)) within April 1 each year. After your Certificate of Formation is approved, you have April 1 each year to file Online (sos.nh.gov) with the New Hampshire Secretary of State. Filing fee: $100. Missing the deadline triggers a $50 late fee; dissolution if delinquent automatic late penalty — no grace period, no warning. 12 #### Apply for your federal EIN with the IRS. Apply free at [irs.gov/ein](https://www.irs.gov/ein). The online application is available Monday–Friday, 7 a.m.–10 p.m. Eastern. There is a 15-minute inactivity timeout. International founders without a U.S. SSN or ITIN must apply by phone (267-941-1099). 13 #### Open a dedicated business bank account. Do not skip this step. Commingling personal and business funds is the most common reason courts pierce the LLC liability shield. To open a [business bank account](/states/co/business-banking-colorado) you will typically need: stamped Certificate of Formation, EIN confirmation letter, your operating agreement, and personal ID of all authorized signers. 14 #### Register for New Hampshire state taxes. Your federal EIN does not automatically register you with New Hampshire state agencies. Depending on your business, register for New Hampshire sales tax (NH Department of Revenue Administration) and employer payroll taxes (NH Department of Employment Security) as applicable. Failure to register when required results in back taxes, penalties, and interest. 15 #### Pay your New Hampshire annual state taxes and fees by the correct deadlines. New Hampshire LLCs face no personal income tax and no sales tax — but the Business Profits Tax (BPT) at 7.5% on net business income and the Business Enterprise Tax (BET) at 0.55% on enterprise value apply directly to LLC income. The BPT applies when gross business income exceeds $109,000, and the BET applies when gross receipts or the enterprise value tax base exceeds $298,000. The BET paid can be credited against BPT liability. Your LLC must also file an Annual Report with the New Hampshire Secretary of State by April 1 each year ($100 fee). 16 #### Set annual compliance reminders for every year going forward. New Hampshire LLCs must file and pay on a recurring basis: - Annual Report: $100, due April 1 each year at sos.nh.gov — $50 late fee if missed - Business Profits Tax (BPT): 7.5% on net business income — register with NH DRA if gross business income exceeds $109,000 - Business Enterprise Tax (BET): 0.55% on enterprise value (wages, interest, dividends paid) — applies when gross receipts or enterprise value tax base exceeds $298,000; BET credits against BPT - No personal income tax and no sales tax — major compliance simplifications for NH LLCs Missing any of these puts your LLC in bad standing with the New Hampshire Secretary of State or NH Department of Revenue Administration. If you would rather not manage this process yourself, LLC Attorney handles New Hampshire LLC formation starting at $49. Ready to form your New Hampshire LLC?LLC Attorney handles New Hampshire LLC formation starting at $49. Same-day filing available at no markup on state fees.[Start My New Hampshire LLC](https://app.llcattorney.com/formation?intake_type=formation&companyState=New Hampshire) ### If LLC Attorney Does It for You 1 Submit your information Name, management structure, registered agent preference, and target formation date. No forms to find or download. 2 We handle everything LLC Attorney files your Certificate of Formation, drafts your operating agreement, handles your EIN application, and covers same-day filing if needed. 3 Receive your documents Approved Certificate of Formation, EIN confirmation, and operating agreement through your client portal. Annual compliance reminders included. ## What You Actually Get When You Form Your New Hampshire LLC with LLC Attorney A $0 filing offer is never really free in New Hampshire. Before any service markup, New Hampshire itself charges $100 for the Certificate of Formation, and you face a $100 Annual Report due April 1 each year. Once you add a New Hampshire registered agent, an operating agreement, and the EIN that nearly every LLC needs, an advertised free price typically lands in the $200 to $350 range. Included with LLC Attorney formation: - Same-day or 24-hour New Hampshire filing at no markup on the state fee. Most services charge extra to expedite. - An attorney-drafted operating agreement, customized, not an auto-generated template. - Access to attorney-trained Business Success Advisors at no charge, to guide entity and structure decisions. - Optional flat-fee attorney consultations (no retainer) when your situation needs a licensed attorney. - One account to manage ongoing New Hampshire compliance: annual report filing and mail scanning. This upfront clarity about New Hampshire's actual costs helps you avoid sticker shock and plan for the BPT and BET obligations that sit beneath the surface of formation. ## Starting Your New Hampshire LLC with LLC Attorney New Hampshire LLC formation offers a distinctive tax environment — no personal income tax, no sales tax, and $100 to form. The key ongoing obligations are the April 1 Annual Report ($100) and understanding when the Business Profits Tax and Business Enterprise Tax apply to your LLC's income. LLC Attorney handles New Hampshire LLC formation and registered agent service starting at $49. LLC Attorney handles New Hampshire LLC formation starting at $49. Same-day filing is available at no markup on state fees. On-demand, flat-fee attorney consultations in 30-minute increments — no retainer — cover operating agreement drafting, entity type questions, and state tax planning. Everything you need for New Hampshire, without a traditional law firm retainer. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in New Hampshire?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions How long does it take to form a New Hampshire LLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Online filings at sos.nh.gov typically process within 1–2 business days. Mail filings take 1–2 weeks under normal volume. New Hampshire does not offer a separate expedited processing tier — filing online is the fastest available method. What taxes does a New Hampshire LLC have to pay? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) New Hampshire LLCs pay no personal income tax and face no state sales tax. However, the Business Profits Tax (BPT) at 7.5% and Business Enterprise Tax (BET) at 0.55% apply to LLC business income when gross receipts and enterprise value exceed statutory thresholds. Your LLC must file an Annual Report ($100) by April 1 each year. Consult the NH Department of Revenue Administration (revenue.nh.gov) for BPT and BET registration requirements. Do single-member LLCs owe the same New Hampshire state taxes as multi-member LLCs? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Single-member New Hampshire LLCs owe the same $100 Annual Report fee as multi-member LLCs. The LLC is a disregarded entity federally — income flows to the sole member's federal return. However, New Hampshire's BPT and BET apply at the entity level, meaning the LLC itself may owe BPT and BET regardless of its federal tax classification. Does a New Hampshire LLC need a business license? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) New Hampshire has no statewide general business license. Local jurisdictions (cities, towns) issue their own business licenses — requirements vary significantly. Certain industries require state-level licenses through various New Hampshire licensing boards. The BPT and BET registrations are separate from business licensing. Can a New Hampshire LLC hire employees? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A New Hampshire LLC can hire employees. You will need an EIN from the IRS, register with NH Department of Employment Security for payroll taxes, and comply with New Hampshire employment law requirements. LLC Attorney's formation packages include EIN filing. How do I change my New Hampshire LLC name? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) To change your New Hampshire LLC name, file an Amendment with the New Hampshire Secretary of State online at sos.nh.gov. The filing fee is $35. If you use a Trade Name (DBA), update that registration separately. The form is Online (sos.nh.gov) and the fee is $35. How do I dissolve a New Hampshire LLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) To dissolve a New Hampshire LLC, file a Certificate of Dissolution with the New Hampshire Secretary of State online at sos.nh.gov. Close any BPT and BET accounts with the NH Department of Revenue Administration. New Hampshire processes online dissolution filings within 1–2 business days. What happens if I don't pay my New Hampshire state taxes or fees? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Missing the April 1 Annual Report deadline triggers a $50 automatic late fee. Continued failure to file can lead to administrative dissolution. Failure to pay the Business Profits Tax or Business Enterprise Tax triggers interest and penalties from the NH Department of Revenue Administration. The BPT and BET are entity-level taxes, so nonpayment creates direct liability for the LLC. What happens if my registered agent can't be reached? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) If the New Hampshire Secretary of State cannot deliver legal notices to your registered agent, the state can administratively dissolve your LLC without additional warning. A professional registered agent service ensures a qualified person is available at a physical New Hampshire address during business hours to receive any legal documents on your behalf. Does New Hampshire require an LLC Operating Agreement? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) New Hampshire does not legally require an LLC operating agreement, but it is strongly recommended. Without one, your LLC is governed by New Hampshire's default LLC statute (RSA 304-C), which may not reflect your intended management structure. A written operating agreement is also necessary to open a business bank account and should address how BPT and BET obligations are allocated among members. ## Learn More About New Hampshire - [New Hampshire Registered Agent](/states/nh/registered-agent-new-hampshire) - [New Hampshire Virtual Office](/states/nh/virtual-office-new-hampshire) - [New Hampshire Corporation Formation](/states/nh/corporation-formation-new-hampshire)