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Niche EntityA PLLC (Professional Limited Liability Company) is a specialized form of LLC required by ~30 US states for businesses providing services that require a professional license: medici
Professional Entity Guide
Pllc · File.Business

The PLLC an LLC, but for licensed professionals.

A PLLC (Professional Limited Liability Company) is a specialized form of LLC required by ~30 US states for businesses providing services that require a professional license: medicine, law, accounting, architecture, engineering, and others. The PLLC provides liability protection for business debts but not for the practitioner's own malpractice.

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Formal Definition

A Professional Limited Liability Company (PLLC) is an LLC variant authorized by state statute specifically for businesses providing licensed professional services. The PLLC provides standard LLC liability protection against business debts and the wrongful acts of other members, but does not shield individual practitioners from their own professional malpractice.

In plain English

How it actually works.

In about 30 US states, certain professionals cannot form a regular LLC; they must form a PLLC. The list of restricted professions varies by state but typically includes: doctors, dentists, lawyers, accountants (CPAs), architects, engineers, chiropractors, veterinarians, psychologists, and real estate brokers.

The PLLC works almost identically to a regular LLC for most purposes: liability shield against business debts, pass-through taxation by default, Operating Agreement governs internal matters. The differences are in formation (state board approval often required) and in liability scope (the PLLC does not shield a practitioner from their own malpractice).

In states that do not have PLLC statutes (e.g., California uses Professional Corporations or PCs instead), licensed professionals form a Professional Corporation or operate as a partnership. We confirm the right entity for your profession and state before filing.

Key facts

What to know at a glance.

~30 states
Have PLLC statutes; the list includes NY, TX, FL, NC, GA, MI, OH, others
Same shield
Protects against business debts and other members' actions
Not malpractice
Practitioner remains personally liable for own professional malpractice
State board
Some states require state board approval before filing
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Who uses this

Common situations.

Solo doctors and dentists Required in most states for solo medical/dental practices.
Law firm partners Required in most states; lawyers can also form Limited Liability Partnerships (LLPs).
Accountants and CPAs State Board of Accountancy typically requires PLLC or PC.
Architects and engineers State licensing boards typically restrict entity choice.
Mental health professionals Psychologists, therapists, social workers in many states.
Veterinarians Most states require PLLC or PC for vet practices.
How it compares

Side-by-side with related structures.

PLLC vs LLC
LLC is for any business. PLLC is required for licensed professionals in ~30 states. The shield is similar; PLLC adds state-board oversight at formation.
PLLC vs Professional Corporation (PC)
PC is the older Corporation-form for professionals. PLLC is the newer LLC-form. PLLC offers more flexible pass-through taxation; PC is taxed at corporate level by default. Some states allow both, some only one.
PLLC vs Sole Proprietorship
Sole prop offers no liability shield; one client lawsuit can reach personal assets. PLLC adds the shield while keeping pass-through tax.
PLLC vs LLP (Limited Liability Partnership)
LLPs are sometimes used by law firms and accounting firms. State law varies on which is required for which profession. We confirm the right entity for your specific state and profession.
Get the right structure from day one.$0 service fee. We file with the state. 5 minutes to start.
FAQ

Common questions.

Which states require a PLLC?
Approximately 30 states: New York, Texas, Florida, North Carolina, Georgia, Michigan, Ohio, Massachusetts, Washington, Arizona, Tennessee, plus others. The list of restricted professions varies by state. We confirm requirements for your state and profession during formation.
What if my state does not have PLLC statutes?
You form a Professional Corporation (PC) or, depending on the profession, an LLP. California, for example, requires Professional Corporations for many licensed professionals; PLLCs are not available there.
Does the PLLC protect me from malpractice claims?
No. The PLLC shields you from business debts and from other members' professional malpractice, but you remain personally liable for your own professional malpractice. Malpractice insurance is required.
Can non-licensed individuals own a PLLC?
In most states, no. All owners must be licensed in the same profession (or in some states, certain related professions). A few states allow minority non-licensed ownership.
How long does PLLC formation take?
Same as a regular LLC in most states (1 to 3 business days standard). Plus state board approval where required, which can add 1 to 4 weeks.
What annual filings does a PLLC need?
Same as a regular LLC for state filings (annual report, franchise tax). Plus annual licensing renewal with the state professional board, which is separate.
Can a PLLC have employees who are not licensed?
Yes. The PLLC can hire non-licensed administrative and support staff. Only the professional services themselves must be performed by licensed practitioners.
Can a PLLC elect S-Corp tax treatment?
Yes, if all members meet the standard S-Corp eligibility (US individuals, 100 max, single class of stock). Form 2553 election is available.
What is "professional service" for PLLC purposes?
A service that requires a state-issued license to perform. The specific list varies by state but typically covers medicine, dentistry, law, accounting, architecture, engineering, mental health, and others.
Is PLLC formation more expensive than LLC?
Usually the same state filing fee. Some states require an additional fee for the state board review. Total cost is typically $50 to $300 above a regular LLC.
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