Guides

Plain-English answers on US company formation, tax forms and sales tax. Each guide is checked against the IRS or the state that sets the rule, and lists its sources.

434 guides in 15 topics.

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Starting a US company

How to choose an entity and a state, what formation costs, which documents you file, and what to do once the company exists. See all 30 guides in this topic.

How to start an LLC in the US: the full process step by step7 minute readStarting a US LLC step by step: choosing the state, the formation filing, operating agreement, EIN, bank account and yearly filings.
LLC vs S corp vs C corp: which one fits your business5 minute readHow LLCs, S corporations and C corporations differ on tax, ownership and paperwork, and which situations each one suits.
Which state should you form your LLC in5 minute readWhy your home state is usually right for your LLC, when Wyoming, Delaware or New Mexico make sense, and the cost of registering twice.
How much does it cost to start an LLC7 minute readWhat an LLC costs to form and keep, with 2026 state figures for Wyoming, New Mexico, Delaware, Florida, Texas and California.
LLC vs sole proprietorship: when forming a company is worth it3 minute readLLC vs sole proprietorship compared on liability, tax, cost, paperwork and credibility, with the points at which switching to an LLC is worth it.
Wyoming vs Delaware LLC2 minute readWyoming vs Delaware LLC compared on formation fees, yearly costs, deadlines, taxes, privacy and legal system, and which one suits which kind of owner.
Wyoming vs New Mexico LLC2 minute readWyoming vs New Mexico LLC compared on fees, yearly filings, privacy, taxes and the risk each carries, to help owners with no home state choose.
Should you form your LLC in your home state or another state3 minute readWhat happens when you form an LLC outside your home state: foreign qualification, the double fees, the risks of not registering, and a worked cost example.
What is a registered agent and do you need one3 minute readWhat a registered agent does, why every LLC must have one, whether you can be your own, what commercial agents offer, and what happens if the agent lapses.
What is an LLC operating agreement and what should it include3 minute readWhat an LLC operating agreement is, why single-member LLCs need one too, the clauses it should contain, the default rules it replaces, and when to update it.
Articles of Organization explained2 minute readWhat Articles of Organization are, what they contain, what states call them, the filing fees, what becomes public, and how they are used after formation.
Single-member vs multi-member LLC3 minute readSingle-member vs multi-member LLC compared on federal tax, yearly filings, self-employment tax, paperwork and liability, plus the rules for married couples.
How long does it take to form an LLC2 minute readHow long forming an LLC takes, from state approval to EIN and bank account, with state processing examples and the steps that usually cause delays.
What to do after forming your LLC: a first 90 days checklist3 minute readWhat to do after forming your LLC, in order: EIN, operating agreement, bank account, licenses, bookkeeping, tax elections, first state filings and records.
Beneficial ownership (BOI) reporting: who still has to file3 minute readWho still files beneficial ownership (BOI) reports after FinCEN's August 2026 final rule: US companies exempt, foreign companies that report, state laws.
Delaware vs Nevada LLC3 minute readDelaware vs Nevada LLC compared on formation fees, yearly costs, public disclosure, taxes and courts, with five-year costs and who each state suits.
Member-managed vs manager-managed LLC3 minute readMember-managed vs manager-managed LLC: who runs the business, who can sign, what the state filing shows, the tax effects, and how to choose or change.
How to name your LLC: rules and name availability checks3 minute readLLC name rules in plain terms: the required ending, distinguishable names, restricted words, checking availability, name reservations, trademarks and DBAs.
What is a DBA and when do you need one3 minute readWhat a DBA (doing business as) name is, who needs one, what it does not do, where to register it in each state, bank accounts, and how it differs from an LLC.
Foreign qualification: registering your LLC to do business in another state3 minute readHow foreign LLC registration works: when another state requires it, the documents and fees, the registered agent, yearly filings, penalties and withdrawing.
How to form a C corporation3 minute readHow to form a C corporation: choosing the state, filing articles of incorporation, bylaws, directors and officers, issuing stock, the EIN and yearly filings.
Delaware C corp for startups: why investors ask for it3 minute readWhy venture investors ask startups for a Delaware C corp: preferred stock, the Court of Chancery, QSBS after the 2025 changes, and franchise tax.
What is a series LLC3 minute readWhat a series LLC is, how its separate series and liability shields work, which states allow it, how it is taxed, the records it needs, and the risks.
Holding company LLCs: what they are and how to set one up3 minute readWhat a holding company LLC is, why owners use one, how it is taxed, the steps to set one up, and the mistakes that weaken the protection it is meant to give.
How to change your LLC's name, address or members2 minute readHow to amend an LLC: which changes need a state filing, how to update the IRS with Form 8822-B, changing members, and who else to tell after a change.
How to dissolve an LLC properly3 minute readHow to dissolve an LLC properly: the member vote, winding up, paying debts, final federal and state returns, the state filing and closing the IRS account.
Certificate of good standing: what it is and how to get one2 minute readWhat a certificate of good standing is, who asks for one, how to order it from the state, why a request can be refused, and how to restore good standing.
Business licenses and permits after forming an LLC3 minute readDo you need a business license for your LLC? The federal, state and local licenses and permits that may apply, and how to find the ones you need.
Anonymous LLCs: which states allow them and what they hide3 minute readWhat an anonymous LLC is, which states keep owners off the public record, what it does not hide from banks, the IRS and courts, and the limits of LLC privacy.
How to move your LLC to another state3 minute readHow to move an LLC to another state: domestication or conversion, merging into a new LLC, registering as a foreign LLC, or closing and restarting.

State LLC formation

One guide for every state and Washington DC, each with the filing fee, the formation document, the steps and what the LLC costs to keep each year. See all 51 guides in this topic.

State annual filings

What an LLC has to file and pay each year in every state and Washington DC, with deadlines, late fees and how to reinstate after a missed filing. See all 51 guides in this topic.

Foreign-owned and non-resident companies

Forming and running a US company from outside the US: what foreign owners can and cannot do, when US tax applies, and the filings due each year. See all 29 guides in this topic.

EIN and ITIN

The two tax numbers most new owners need: how to apply for each, how long it takes, and how to fix problems with a number you already have. See all 25 guides in this topic.

Banking and payments

How to open and keep a US business bank account, which documents banks ask for, and how payment processors work for a US LLC. See all 11 guides in this topic.

Business tax by entity type

How each type of business is taxed, how owners pay themselves, which deductions apply and which elections change the result. See all 25 guides in this topic.

Federal tax forms

What each IRS form is for, who files it, when it is due and what the penalties are for filing late. See all 33 guides in this topic.

Freelancers and self-employed

How self-employed income is taxed, what to set aside, which expenses count and when forming an LLC is worth it. See all 18 guides in this topic.

Online sellers

Tax, sales tax and bookkeeping for people who sell through marketplaces or their own store, including sellers based outside the US. See all 22 guides in this topic.

Sales tax basics

How sales tax works across the US: when you must collect, how to register and file, and how to fix past mistakes. See all 19 guides in this topic.

State sales tax

One guide for each state with a sales tax, plus Washington DC: the threshold that makes you collect, the rate, registration and filing. See all 46 guides in this topic.

Bookkeeping

How to keep the books of a small business, read the reports they produce, and catch up when they have fallen behind. See all 30 guides in this topic.

Payroll and contractors

Hiring your first employee, running payroll, paying contractors and filing the forms that go with each. See all 18 guides in this topic.

Deadlines, penalties and IRS notices

When returns are due, what the IRS charges for being late, how to ask for relief, and how to answer the notices it sends. See all 26 guides in this topic.