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.
No single structure is confirmed for all four licenses, so check your own license below. 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: State Board of Social Workers, Marriage and Family Therapists and Professional Counselors
Join the waitlist for your counseling practiceLicensing board: State Board of Social Workers, Marriage and Family Therapists and Professional Counselors
Join the waitlist for your marriage and family therapy practiceBefore you file: If forming a professional corporation, the articles and registry statement must be filed with the State Board of Social Workers, Marriage and Family Therapists and Professional Counselors for review and approval BEFORE going to the Corporation Bureau, and the corporate name must be Board-approved (49 Pa. Code 47.21). Fictitious names must also be Board-approved (47.22).
Licensing board: State Board of Social Workers, Marriage and Family Therapists and Professional Counselors
Join the waitlist for your social work practiceBefore you file: Psychology is a 'restricted professional service' (15 Pa.C.S. 102). An LLC that practices psychology must be a 'restricted professional company': its certificate of organization must state that it is one and briefly describe the service, all members and managers must be licensed persons, and it files an annual registration. For a professional corporation, 49 Pa. Code 41.26 requires the articles and registry statement to be filed with the State Board of Psychology for review and approval before submission to the Corporation Bureau, and the PC name must be Board-approved.
Licensing board: State Board of Psychology
Join the waitlist for your psychology practiceCounselors: An LLC may have any lawful purpose (15 Pa.C.S. 8818(b)). Pennsylvania's professional LLC form, the restricted professional company, applies only to an LLC that renders a "restricted professional service", and that list (chiropractic, dentistry, law, medicine and surgery, optometry, osteopathic medicine and surgery, podiatric medicine, public accounting, psychology, veterinary medicine) does not include professional counseling (15 Pa.C.S. 102, 8995(g)). Act 39 of 1987 and the Board's counselor rules (49 Pa. Code Ch. 49) contain no rule on business form, so an ordinary LLC can be used. The Professional Corporation Law states an intent to let licensed persons use professional corporations "in all cases" (15 Pa.C.S. 2903(b)) and defines a profession to include a personal service that requires a license from a licensing board as a condition of performing it (15 Pa.C.S. 102). The licensing act makes the independent practice of professional counseling unlawful without a license (Act 39 of 1987, section 20(a), as amended in 2024), but neither the statute nor the Board's counselor rules (49 Pa. Code Ch. 49) say whether a counselor may form a professional corporation, and Pennsylvania's board rules on professional corporations cover social workers (49 Pa. Code 47.21) and psychologists (49 Pa. Code 41.26) but not counselors. Ask the State Board of Social Workers, Marriage and Family Therapists and Professional Counselors before forming a professional corporation. A professional corporation must also publish notice of its incorporation in two newspapers (15 Pa.C.S. 1307, 102).
Marriage and family therapists: An LLC may have any lawful purpose (15 Pa.C.S. 8818(b)). Pennsylvania's professional LLC form, the restricted professional company, applies only to an LLC that renders a "restricted professional service", and that list (chiropractic, dentistry, law, medicine and surgery, optometry, osteopathic medicine and surgery, podiatric medicine, public accounting, psychology, veterinary medicine) does not include marriage and family therapy (15 Pa.C.S. 102, 8995(g)). Act 39 of 1987 and the Board's marriage and family therapist rules (49 Pa. Code Ch. 48) contain no rule on business form, so an ordinary LLC can be used. The Professional Corporation Law states an intent to let licensed persons use professional corporations "in all cases" (15 Pa.C.S. 2903(b)) and defines a profession to include a personal service that requires a license from a licensing board as a condition of performing it (15 Pa.C.S. 102). The licensing act makes the independent practice of marriage and family therapy unlawful without a license (Act 39 of 1987, section 20(a), as amended in 2024), but neither the statute nor the Board's marriage and family therapist rules (49 Pa. Code Ch. 48) say whether a marriage and family therapist may form a professional corporation, and Pennsylvania's board rules on professional corporations cover social workers (49 Pa. Code 47.21) and psychologists (49 Pa. Code 41.26) but not marriage and family therapists. Ask the State Board of Social Workers, Marriage and Family Therapists and Professional Counselors before forming a professional corporation. A professional corporation must also publish notice of its incorporation in two newspapers (15 Pa.C.S. 1307, 102).
Social workers: An LLC may have any lawful purpose (15 Pa.C.S. 8818(b)). Pennsylvania's professional LLC form, the restricted professional company, applies only to an LLC that renders a "restricted professional service", and that list (chiropractic, dentistry, law, medicine and surgery, optometry, osteopathic medicine and surgery, podiatric medicine, public accounting, psychology, veterinary medicine) does not include social work (15 Pa.C.S. 102, 8995(g)). Act 39 of 1987 contains no rule on business form, and the Board's rules expressly allow a social worker to practice "in a business form other than a professional corporation" under a Board-approved fictitious name (49 Pa. Code 47.22), so an ordinary LLC can be used. A social worker may also form a professional corporation with the Board's prior approval of the articles, registry statement and name (49 Pa. Code 47.21). A professional corporation must publish notice of its incorporation in two newspapers (15 Pa.C.S. 1307, 102).
Psychologists: Psychology is a "restricted professional service" (15 Pa.C.S. 102), so an LLC that practices psychology is a restricted professional company (15 Pa.C.S. The certificate of organization must state that the company is a restricted professional company and briefly describe the service (15 Pa.C.S. 8995(f)), all members and managers must generally be licensed persons (15 Pa.C.S. 8996(b)), and the company files an annual registration by April 15 (15 Pa.C.S. 8998). A psychologist may also form a professional corporation with the State Board of Psychology's prior approval of the articles, registry statement and name (49 Pa. Code 41.26); a professional corporation must publish notice of its incorporation in two newspapers (15 Pa.C.S. 1307, 102). The Board's rules require pre-approval only for professional corporations and fictitious names (49 Pa. Code 41.26, 41.27); confirm with the Board whether it reviews restricted professional company filings.
$125 for a certificate of organization (Department of State fee page; 15 Pa.C.S. 153(a)(3)(i)). A docketing statement accompanies filings. No newspaper publication for LLCs.
Same $125 certificate of organization fee; the certificate must state that the company is a restricted professional company and describe the service (15 Pa.C.S. 8995(f)). Annual registration due April 15, at least $500 per the Department of State fee page (statutory base $300 per licensed resident member, adjusted for inflation every third year, 15 Pa.C.S. 8998(b)).
$125 for articles of incorporation (Department of State fee page; 15 Pa.C.S. 153(a)(1)(i)). Notice of the incorporation must be officially published in two newspapers in the registered office county, one being the legal newspaper (15 Pa.C.S. 1307, 102); newspaper costs vary. Psychologists and social workers need Board pre-approval of the articles (49 Pa. Code 41.26, 47.21).
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 | $125 |
| First annual report or yearly state feeOur research could not confirm this amount. Not counted in the total. | $7 (not counted) |
| Known state costs in year one (not complete) | $125 |
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.
Some details of these fees are unconfirmed. Read the fee notes in the filing section.
| Item | Amount |
|---|---|
| State filing fee | $125 |
| First annual report or yearly state feeOur research could not confirm this amount. Not counted in the total. | $7 (not counted) |
| Restricted professional company annual registration, per licensed resident memberDue April 15 each year, separate from the annual report. $300 is the base amount and it is adjusted for inflation, so the current amount is unknown. | $300 (not counted) |
| Known state costs in year one (not complete) | $125 |
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, Restricted professional company annual registration, per licensed resident member.
Some details of these fees are unconfirmed. Read the fee notes in the filing section.
| Item | Amount |
|---|---|
| State filing fee | $125 |
| First annual report or yearly state feeOur research could not confirm this amount. Not counted in the total. | $7 (not counted) |
| Known state costs in year one (not complete) | $125 |
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.
Some details of these fees are unconfirmed. Read the fee notes in the filing section.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
State tax information More tax information
City and county: Pennsylvania has no statewide business license. Many municipalities and school districts levy a business privilege or mercantile tax, a Local Services Tax and an earned income tax; home occupation permits are set by each municipality's zoning code. Philadelphia requires a Commercial Activity License and levies the Business Income and Receipts Tax (see https://www.phila.gov/services/business-self-employment/). Tell therapists to check with their municipality and county. 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 Pennsylvania. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Pennsylvania licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Boards ask for different things, so follow the one for your license.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
Use the form and fee for the structure you chose, listed above.
LLC and restricted professional company: none. Professional corporation (a business corporation): notice of intention or of filing of articles must be officially published in two newspapers of general circulation in the county of the registered office, one being the county legal newspaper (15 Pa.C.S. 1307; 'officially publish' defined in 15 Pa.C.S. 102).
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 yearly report and any state taxes on your calendar so your company stays in good standing.
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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.
