Official Resource
Iowa Official SOS WebsiteThe Iowa Secretary of State's Business Services Division registers entities, processes annual/biennial filings, and maintains public records for all entity types in Iowa. The division's public counter is at the Lucas Building in Des Moines. Online filings are accepted through the Fast Track Filing system at filings.sos.iowa.gov.
Office contact
| Address | First Floor, Lucas Building, 321 E. 12th Street, Des Moines, IA 50319 |
|---|---|
| Phone | (515) 281-5204 |
| Fax | (515) 242-5953 |
| business.services@sos.iowa.gov | |
| Office hours | Monday – Friday, 8:00 a.m. to 4:30 p.m. |
| Online filing portal | filings.sos.iowa.gov — Fast Track Filing |
| Business forms and fees | sos.iowa.gov — Forms and Fees |
Entity formation and filing fees
Fees below are from the Iowa SOS live forms and fees page, confirmed May 2026. Iowa uses biennial reports rather than annual reports for some entity types — the schedule varies by entity type as noted. Verify all current amounts at sos.iowa.gov — Forms and Fees before filing.
| Filing | Fee |
|---|---|
| LLC — Certificate of Organization | $50 |
| LLC — Biennial Report (due April 1, odd years; $30 online / $45 paper) | $30 online |
| Profit Corporation — Articles of Incorporation | $50 |
| Profit Corporation — Biennial Report (due April 1, even years) | $60 |
| Nonprofit Corporation — Articles of Incorporation | $20 |
| Nonprofit Corporation — Biennial Report (due April 1, odd years) | No fee |
| Name Reservation | $10 |
| Foreign LLC Registration | $100 |
| Foreign Corporation Registration | $100 |
Iowa nonprofits pay no biennial report fee — a notable exception to Iowa's otherwise flat-rate structure. The biennial report schedule differs by entity type: profit corporations file in even years; LLCs, LLPs, and nonprofits file in odd years. All reports are due April 1 of the filing year.
Key Iowa state licensing agencies
| Agency | What it covers | Website |
|---|---|---|
| Iowa Department of Revenue | State tax registration, sales and use tax, income tax withholding, business tax accounts | tax.iowa.gov |
| Iowa Workforce Development | Unemployment insurance registration, workers' compensation, labor law compliance, contractor licensing | iwd.iowa.gov |
| Iowa Department of Agriculture and Land Stewardship | Food business regulation, animal-related businesses, commercial grain storage, weights and measures | iowaagriculture.gov |
This guide is informational only and is not affiliated with the Iowa Secretary of State's office or any state agency listed above. Contact information and fees verified against official Iowa Secretary of State sources, May 2026.
This is an independent, informational guide. It is not affiliated with the Iowa government or any official agency.
Last verified: May 24, 2026