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.
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.
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.
What to know at a glance.
Common situations.
Side-by-side with related structures.
Common questions.
Which states require a PLLC?
What if my state does not have PLLC statutes?
Does the PLLC protect me from malpractice claims?
Can non-licensed individuals own a PLLC?
How long does PLLC formation take?
What annual filings does a PLLC need?
Can a PLLC have employees who are not licensed?
Can a PLLC elect S-Corp tax treatment?
What is "professional service" for PLLC purposes?
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