Annual Report and State Filing
We prepare and file your IRA LLC's annual report on time, every year, so your company stays active and in good standing.
Business Formation by a Licensed Law Firm
Form an IRA LLC With a Real Attorney
Form a Special Purpose LLC for Self Directed IRA Account with a licensed attorney. Starting at $538.99, with state fees included in every state except Nevada.
Starting at $538.99 Filing Fees Included*
*State filing fees are included in every state except Nevada, where they are billed separately.
- 35+
- Years Practice
- 650K+
- Formed
- 4.9
The Basics
What Is a Special Purpose LLC for Self-Directed IRA Account?
A special purpose IRA LLC gives a self-directed IRA checkbook-style access to alternative investments through an LLC the IRA owns. You can move faster on real estate and private deals without routing every purchase through custodian paperwork.
The goal is control and speed inside the IRA's tax wrapper, with clearer banking and ownership records for each investment. Formation and funding must stay within IRA rules, so attorney guidance helps avoid costly prohibited transactions.
Key benefits include:
Checkbook Control Over Your IRA Funds
Checkbook control lets your self-directed IRA fund investments through an LLC account instead of queuing every purchase with the custodian. When a deal is time-sensitive, that difference can decide whether you close.
Real Estate & Alternatives
The IRA can hold real estate and other alternatives titled in the special purpose LLC, with banking and contracts handled at the entity level. That keeps operations cleaner than trying to force every asset through custodian paperwork alone.
Eliminate Custodian Fees
Fewer custodian touchpoints usually means fewer transaction fees and less delay. Active IRA investors notice that quickly once they move beyond a single passive holding.
Liability Layer for IRA Assets
The LLC layer also helps separate investment-level activity from the IRA custodial relationship, which supports clearer records. Compliance with IRA prohibited-transaction rules remains essential to protect the account tax status.
Nationwide Coverage
Where Will You Form Your IRA LLC?
Type your state to compare filing costs, timelines, and ongoing requirements.
Real legal supportAttorney-handled documentsWe handle the filing for you
The Wall Between You and Your Business
How an IRA LLC Actually Protects You
A standard IRA custodian controls every investment decision. You identify the opportunity, submit the request, wait for approval, and pay a fee for every transaction. For real estate acquisitions, private loans, and time sensitive alternative investments, that process eliminates the deals before they can be executed.
A Special Purpose LLC changes that. When your IRA owns an LLC and you serve as the manager, you gain checkbook control over your retirement funds. You execute investments directly from the LLC's checking account without custodian approval on every transaction. The speed and flexibility of direct investment, inside the tax advantages of your IRA.
- Checkbook control without custodian delays
- No per transaction custodian fees
- Extra liability layer around IRA investments
- Structure holds when properly formed
Included in Every Formation
What's Included on our Service Fee?
Your service fee covers the formal documents, certificates, and resolutions banks and government agencies actually ask for, not just a state filing receipt.
- State Filing
- Corporate or Company Seal
- Records Book
- Articles of Incorporation
- Company & Corporate Minutes
- Bylaws or LLC Regulations
- Stock or Membership Certificates
- Banking Resolution
- Preliminary Name Search
- EIN Filing Support
Annual Compliance, Handled
We Keep Your IRA LLC In Good Standing
We handle the annual filings, registered agent duties, and records your IRA LLC needs to stay in good standing. Nothing for you to track, file, or remember.
Registered Agent
We serve as your IRA LLC's registered agent at a physical address, receiving and forwarding official state mail so nothing important gets missed.
Governing Agreement and Records
We keep your IRA LLC's governing agreement and company records organized, current, and ready when you need them.
FAQ
Common Questions About Forming an IRA LLC
Still have questions? Talk to an attorney!
A Special Purpose LLC for a Self Directed IRA is a limited liability company owned entirely by your IRA, with you serving as its manager. It gives your retirement account checkbook control, meaning you sign for investments directly instead of routing every transaction through a custodian. Our attorneys at AmeriLawyer, a licensed law firm, draft the specialized operating agreement custodians require.
Your self directed IRA custodian invests your IRA funds into the LLC, the LLC opens a business checking account, and you as manager write the checks. When a property or investment opportunity appears, you close in days instead of waiting through custodian processing and per transaction fees. Our attorneys structure the LLC so every dollar remains inside the IRA's tax shelter.
Because custodians reject standard operating agreements, and a generic agreement can expose the IRA to the prohibited transaction rules. The agreement must name the IRA as the member, restrict the manager's compensation, and incorporate the Internal Revenue Code's prohibited transaction provisions. Our attorneys draft those provisions in, which is precisely the work no filing website can perform.
Section 4975 of the Internal Revenue Code forbids the IRA and its LLC from dealing with disqualified persons: you, your spouse, your parents, your children, and entities they control. Buying from, selling to, lending to, or personally benefiting from LLC assets can disqualify the entire IRA and trigger immediate taxation. Our attorneys walk you through these rules before the LLC is funded.
No. Personal use of an asset owned by your IRA's LLC is a prohibited transaction, and even a single night in a rental the LLC owns can jeopardize the account. The same bar applies to your spouse, parents, and children. Our attorneys explain exactly who may and may not touch each asset, because this is where most self directed IRAs fail.
The LLC can hold rental real estate, private loans and notes, tax liens, private company interests, and precious metals meeting IRS purity standards. It cannot hold collectibles, life insurance, or S Corporation stock. Our attorneys review each intended investment against the Code before you commit funds, so an ineligible asset never contaminates the account.
No. As a disqualified person you may not receive salary, fees, or commissions from the LLC, because compensating yourself is self dealing under Section 4975. You may manage the investments, sign documents, and direct the checkbook, but the economic benefit must flow only to the IRA. Our attorneys draft the compensation prohibition directly into the operating agreement.
Unrelated business income tax can apply in two situations: the LLC operates an active business, or it buys real estate with a nonrecourse loan, which makes the debt financed portion of the income taxable to the IRA. When it applies, the IRA files Form 990T. Our attorneys flag UBIT exposure before you invest and coordinate the analysis with your accountant.