Free · CRI-US-001
Company records index
What the company holds, where it is held, and what is still missing. This is a core record set for a single-member, manager-managed US LLC — including the documents that come from the state, the IRS and your registered agent, not only the ones natrz supplies.
Keep it at the front of the records file and update it as documents are added. A code such as §6.02 marks a record the operating agreement itself requires the manager to keep. Anything shown in italics comes from somewhere other than natrz.
The point of the list is the gaps. Most owners find two or three lines they cannot fill, and those are usually the records an accountant or a bank asks for first.
1 · Formation and identity
The records that prove the company exists and can be identified.
Articles of Organization, as filed§6.02(b)From the Secretary of State. Include any amendments. Note whether it states member-managed or manager-managed — it should match your operating agreement.
Certificate of Good StandingOnly if obtained. Banks sometimes ask for a recent one.
EIN confirmation — CP 575 or 147CFrom the IRS. The address on it is asked for by name in the Business and Operations Statement.
Registered agent appointment or service agreementFrom your agent. Note the renewal date and the email address they have on file for you.
Organizer’s statementFrom the formation service. Where a formation service, not the member, signed and filed the Articles.
Beneficial ownership information (BOI) filing — usually noneA FinCEN matter, not an IRS filing, and not the beneficial ownership and control statement a bank asks for. FinCEN’s final rule of 11 August 2026, effective 14 August, exempts US-formed companies from BOI reporting under the current rule: a US-formed LLC does not file, whoever owns it. An entity formed outside the US and registered in a state still reports for foreign individuals. Keep a confirmation of anything filed earlier, and check current FinCEN guidance.
2 · Governing documents
What governs the company. Superseded versions are kept, not discarded.
Operating Agreement — executed§6.02(b)Record the version and the effective date.
Written Consent of the Sole Member§6.02(d)Where the operating agreement replaced an earlier one. Keep the exhibit attached.
Prior operating agreement, supersededRetained as a record of what governed the company before.
Amendments to the Operating Agreement§6.02(b)Including any written amendment recording a transfer or a series.
3 · Ownership and capital
Membership Interest Certificate — currentCertificate number and effective date.
Superseded certificatesEach new certificate supersedes the last. Keep the sequence.
Succession arrangements for the membership interestFrom your own attorney or estate adviser. The kit does not address what happens to the interest on a member’s death.
Capital contribution records§6.03Exhibit 3 of the operating agreement, plus the capital account and any dated note recording a return of capital.
4 · Management
Management Services AgreementOnly where the manager is paid a fee.
Fee Addendum — current Fee PeriodNote which variant is in force and the addendum number.
Fee Addenda — earlier periods, in sequence
Written Resolutions of the Manager, in sequence§11.06Optional under the operating agreement. Where adopted, they are retained with the company’s records.
Written delegations of authority§11.04Where the manager has delegated authority to an officer, agent, or service provider.
5 · Banking and third parties
Bank ResolutionOne per bank, not per account. Note the bank and the date certified.
Beneficial Ownership and Control StatementReissue when ownership or the control person changes.
Business and Operations Statement — currentReviewed annually, replaced when the business changes materially.
Business and Operations Statements — superseded
6 · Distributions
Declarations of Distribution, in sequenceOne per distribution, numbered. Required before payment is made.
Distribution account records§6.03
7 · Tax, filings and accounts
Prepared by, or filed through, your accountant and your registered agent. natrz supplies none of these.
Form 5472 with pro forma Form 1120 — by year§6.02(c)From your accountant. Keep proof of sending — the fax confirmation or postal receipt.
Form 7004 — where an extension was filedFrom your accountant.
Related-party transaction records§10.03Every transaction between the company and the member, with documents supporting the nature, amount and terms of each.
State annual reports, information reports, and annual tax payments — as applicableCheck the formation state’s requirements. Retain applicable filing and payment confirmations.
Financial statements§6.02(e)From your accountant. The operating agreement requires the three most recent years.
Member’s name and last known address§6.02(a)Held in Exhibit 2 of the operating agreement. Update it there when it changes.
How long to keep it
Where the operating agreement says “three most recent years” it sets a floor for those particular records. It is not a retention policy, and nothing here is one.
The IRS periods of limitations for income tax records run from three years in the simplest case, to six years where income that should have been reported is left out and it comes to more than a quarter of the gross income the return shows, to indefinitely where no return was filed or a fraudulent one was. Records connected to property are kept until the period expires for the year the property is disposed of.
The IRS recommends retaining records indefinitely when a required return has not been filed. Consult your tax adviser about how the applicable retention and assessment rules apply to your LLC, including information returns. The years run from after the return was filed, and a return filed before its due date is treated as filed on the due date — so filing early does not start the clock early.
Separately from the income tax rules, the Form 5472 instructions require permanent books and records sufficient to establish the correctness of the return, with the $25,000 penalty attaching to a failure to maintain records as much as to a failure to file.
The IRS makes the same point for records that have run out their tax life: before discarding anything, check whether it has to be kept longer for another reason — an insurer or a creditor may require it.
In practice: keep everything, and ask your accountant before you throw anything away.
Retention periods above are drawn from IRS, How long should I keep records? (last reviewed 30 June 2026), and the Instructions for Form 5472 (Rev. 12-2024). All may change — check the current versions. More on the filing itself is on the Form 5472 page.
Filling the gaps
Sections 2 to 6 are the documents natrz supplies — the operating agreement and the records that run off it. They are in the US LLC Kit. Sections 1 and 7 are not ours and never will be: they come from the state, the IRS, your registered agent and your accountant, and this index lists them because a records file with those lines empty is incomplete however many templates you own.
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The index above is the map of the record set. The kit is the part of it we sell.
See the US LLC KitTemplate only. Not legal or tax advice. US attorney and tax review recommended.