A “record book” sounds quaint, but it’s the single thing a bank, an investor, a buyer, or a court will ask to see. Keeping it complete is unglamorous and occasionally decisive. Here’s the full list.
Formation & identity
- Articles of Organization (or Certificate of Formation) — the state-stamped document that created the company.
- EIN confirmation letter (CP 575 or 147C) — the IRS letter assigning your Employer Identification Number.
- Operating Agreement — the contract that actually governs the company.
- Beneficial ownership (BOI) confirmation — proof you reported, where applicable.
Ongoing compliance
- Filed annual reports — one per year, per state, with confirmation.
- Franchise/state tax receipts — proof of payment.
- Federal filing copies — your Form 5472 + pro-forma 1120 packages and proof of mailing.
- Registered agent agreement — current, with renewal dates.
Governance & banking
- Annual meeting minutes & resolutions — the governance trail.
- Bank account resolution — the authorization most banks require to open the account.
- Member ledger — who owns what, and any changes over time.
Why “complete” beats “somewhere”
Any one of these is easy to find in the moment you create it and impossible to find two years later. The value isn’t in having produced them once — it’s in having all eleven, current, in one place, the day someone asks. That completeness is what ForeignFile’s Document of Records tracks and scores for you.
This resource is general information for non-U.S. owners of U.S. LLCs and was reviewed for accuracy in Apr 22, 2026. It is not legal or tax advice for your specific situation. Penalty figures are illustrative maximums published by the relevant agencies.