Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: PLLC and Professional corporation. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: Iowa Board of Behavioral Health Professionals (DIAL; consolidated Behavioral Science, Psychology and Social Work boards under 2024 SF 2385)
Join the waitlist for your counseling practiceLicensing board: Iowa Board of Behavioral Health Professionals (DIAL)
Join the waitlist for your marriage and family therapy practiceLicensing board: Iowa Board of Behavioral Health Professionals (DIAL)
Join the waitlist for your social work practiceLicensing board: Iowa Board of Behavioral Health Professionals (DIAL)
Join the waitlist for your psychology practiceCounselors: Iowa Code 489.1101(4)(w) names mental health counseling, by a counselor licensed under chapters 147 and 154D, as a profession that may use a professional limited liability company, and 496C.2(4)(h) does the same for professional corporations. Marital and family therapy, mental health counseling, psychology and social work may be practiced together in one entity (489.1102(2)(c), 496C.4(2)(c)). Only licensed individuals may organize a PLLC (489.1104), every manager must be licensed (489.1114(1)), and the name must contain "Professional Limited Liability Company", "Professional Limited Company", "P.L.L.C.", "PLLC", "P.L.C." or "PLC" (489.1103). Neither a PLLC nor a professional corporation registers with the licensing board (489.1106, 496C.8). An ordinary LLC may have any lawful purpose (489.108(2)), and chapter 154D and the Board of Behavioral Health Professionals rules (481 IAC chapters 880, 882 and 884) do not address business structure. No Iowa statute says licensed services may be provided only through a professional entity, but 489.1105 authorizes a PLLC to practice "notwithstanding any other statute or rule of law," and when the last licensed member of a PLLC dies or loses the license, the PLLC "shall not practice any profession" and must dissolve or convert to an ordinary LLC, which "ceases to practice the profession" (489.1116, 489.1114(2)). Whether an ordinary LLC may provide licensed services is therefore not settled. The Iowa Board of Behavioral Health Professionals or an Iowa business attorney can advise; a PLLC avoids the question.
Marriage and family therapists: Iowa Code 489.1101(4)(w) names marital and family therapy, by a therapist licensed under chapters 147 and 154D, as a profession that may use a professional limited liability company, and 496C.2(4)(h) does the same for professional corporations. Marital and family therapy, mental health counseling, psychology and social work may be practiced together in one entity (489.1102(2)(c), 496C.4(2)(c)). Only licensed individuals may organize a PLLC (489.1104), every manager must be licensed (489.1114(1)), and the name must contain "Professional Limited Liability Company", "Professional Limited Company", "P.L.L.C.", "PLLC", "P.L.C." or "PLC" (489.1103). Neither a PLLC nor a professional corporation registers with the licensing board (489.1106, 496C.8). An ordinary LLC may have any lawful purpose (489.108(2)), and chapter 154D and the Board of Behavioral Health Professionals rules (481 IAC chapters 880, 882 and 884) do not address business structure. No Iowa statute says licensed services may be provided only through a professional entity, but 489.1105 authorizes a PLLC to practice "notwithstanding any other statute or rule of law," and when the last licensed member of a PLLC dies or loses the license, the PLLC "shall not practice any profession" and must dissolve or convert to an ordinary LLC, which "ceases to practice the profession" (489.1116, 489.1114(2)). Whether an ordinary LLC may provide licensed services is therefore not settled. The Iowa Board of Behavioral Health Professionals or an Iowa business attorney can advise; a PLLC avoids the question.
Social workers: Iowa Code 489.1101(4)(x) and 496C.2(4)(i) allow social work in a professional limited liability company or professional corporation only by a social worker licensed under section 154C.3(1)(c), the independent social worker (LISW) level; bachelor and master social workers cannot own or manage one. Marital and family therapy, mental health counseling, psychology and social work may be practiced together in one entity (489.1102(2)(c), 496C.4(2)(c)). Only licensed individuals may organize a PLLC (489.1104), every manager must be licensed (489.1114(1)), and the name must contain "Professional Limited Liability Company", "Professional Limited Company", "P.L.L.C.", "PLLC", "P.L.C." or "PLC" (489.1103). Neither a PLLC nor a professional corporation registers with the licensing board (489.1106, 496C.8). An ordinary LLC may have any lawful purpose (489.108(2)), and chapter 154C (which describes private practice as practice by an independent social worker who is self-employed or a member of a partnership or group practice, 154C.1(4)) and the Board of Behavioral Health Professionals rules (481 IAC chapters 880, 882 and 884) do not address entity type. No Iowa statute says licensed services may be provided only through a professional entity, but 489.1105 authorizes a PLLC to practice "notwithstanding any other statute or rule of law," and when the last licensed member of a PLLC dies or loses the license, the PLLC "shall not practice any profession" and must dissolve or convert to an ordinary LLC, which "ceases to practice the profession" (489.1116, 489.1114(2)). Whether an ordinary LLC may provide licensed services is therefore not settled. The Iowa Board of Behavioral Health Professionals or an Iowa business attorney can advise; a PLLC avoids the question.
Psychologists: Psychology is a listed profession for a professional limited liability company (Iowa Code 489.1101(4)(g)) and a professional corporation (496C.2(4)(g)). Marital and family therapy, mental health counseling, psychology and social work may be practiced together in one entity (489.1102(2)(c), 496C.4(2)(c)). Only licensed individuals may organize a PLLC (489.1104), every manager must be licensed (489.1114(1)), and the name must contain "Professional Limited Liability Company", "Professional Limited Company", "P.L.L.C.", "PLLC", "P.L.C." or "PLC" (489.1103). Neither a PLLC nor a professional corporation registers with the licensing board (489.1106, 496C.8). An ordinary LLC may have any lawful purpose (489.108(2)), and chapter 154B and the Board of Behavioral Health Professionals rules (481 IAC chapters 880, 882 and 884) do not address business structure. No Iowa statute says licensed services may be provided only through a professional entity, but 489.1105 authorizes a PLLC to practice "notwithstanding any other statute or rule of law," and when the last licensed member of a PLLC dies or loses the license, the PLLC "shall not practice any profession" and must dissolve or convert to an ordinary LLC, which "ceases to practice the profession" (489.1116, 489.1114(2)). Whether an ordinary LLC may provide licensed services is therefore not settled. The Iowa Board of Behavioral Health Professionals or an Iowa business attorney can advise; a PLLC avoids the question.
A PLLC files the same Certificate of Organization ($50, Iowa Code 489.201), stating the professional purpose required by 489.1102(1); the fees page lists no separate PLLC fee. Online through Fast Track Filing.
$50 Articles of Incorporation (Iowa Code 490.202) per the Secretary of State fees page; 496C.3 applies chapter 490 fees to professional corporations. The biennial report must include the 496C Statement Under Oath.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $50 |
| First annual report or yearly state feeThis state asks for a report every two years, so the first one may fall in year two. Not counted in the total. | $30 (not counted) |
| Known state costs in year one (not complete) | $50 |
Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $50 |
| First annual report or yearly state feeThis state asks for a report every two years, so the first one may fall in year two. Not counted in the total. | $30 (not counted) |
| Known state costs in year one (not complete) | $50 |
Shown but not counted in the total, because it may not apply in year one or is unconfirmed: First annual report or yearly state fee.
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
City and county: Cities may require zoning clearance or a home occupation permit for a home-based office; check with the city before opening. Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Iowa. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Iowa licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your every-two-years report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in Iowa for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
