Where an aged corporation was formed determines almost everything about what it costs to maintain, what it must file every year to stay in good standing, and how easily its history can be verified. This section covers the jurisdictions most commonly used for aged entities, and treats each one on its own record rather than assuming what is true of one state is true of the rest.
Wyoming covers a state long associated with this market, including recent legislative changes to its registered agent and beneficial ownership disclosure rules and what they mean going forward. Nevada walks through its own formation statute and ongoing filing requirements, and what a buyer should confirm before assuming Nevada’s reputation matches a specific entity’s actual record. Delaware explains the franchise tax structure that applies to entities formed there, which is one of the most consequential ongoing costs a buyer of a Delaware entity will encounter regardless of the entity’s age. New Mexico and Montana covers two smaller jurisdictions that show up in this market for reasons specific to each state’s filing and disclosure regime, addressed together because the considerations overlap.
Every page in this section links directly to the state’s own Secretary of State system or statute, because that is where the facts that actually matter, current status, filing history, and any liens or judgments, live and get updated. A seller’s description of an entity’s state of formation is a starting point for your own check, never a substitute for it, and the verify before you pay page in the buying guide walks through exactly how to run that check yourself before any money changes hands.
More states will be added to this section over time as their statutes and filing systems are reviewed in the same detail. If a jurisdiction you are considering is not covered yet, the general verification steps in the buying guide still apply, since every state publishes a way to check an entity’s current status and filing history directly.

In this section
- Delaware Shelf Corporations
The Delaware franchise tax floor for a dormant corporation, the flat LLC tax, void status and revival, and why domestication can stand in for buying age. - Nevada Shelf Corporations
What a dormant Nevada corporation or LLC costs each year, what the NRS 78.150 annual list certifies, how reinstatement works, and how to verify on ORION. - New Mexico and Montana Shelf LLCs
What it costs to keep a dormant New Mexico or Montana entity, what each state requires each year, why low carry draws shelf inventory, and the trade-offs. - Wyoming Shelf Corporations
Why aged entity inventory concentrates in Wyoming, what SF0056, SF0082 and the 2026 registered agent audits changed, and what a dormant entity costs.