US Business Formation Guides: LLC, Corp, S-Corp, DBA

In-depth guides on choosing an entity, forming an LLC, getting an EIN, beneficial ownership reporting, foreign qualification, and dissolution.

Where the state-by-state pages give you fees and steps, these guides explain the reasoning: how to choose between an LLC and an S-Corp election, when the "best states for an LLC" question matters versus when home-state filing is the right answer, where beneficial ownership reporting stands today, and how to dissolve an entity cleanly so you do not keep accruing state fees on a dormant company.

Every guide shows a last-updated date and is re-checked at least annually. Pair any guide with the relevant state page for current 2026 numbers.

Last updated: September 25, 2026

LLC Formation Checklist: 12 StepsA 12-step LLC formation checklist covering state choice, name search, registered agent, Articles of Organization, operating agreement, EIN, licenses, and annual filings.
BOI Reporting 2026: Corporate Transparency Act StatusWhere beneficial ownership information (BOI) reporting stands under the Corporate Transparency Act, who must still file, and how to check the current FinCEN rules.
Best States to Form an LLC in 2026Compare LLC filing fees, annual report costs, and taxes across all 50 states and DC, and learn why your home state is usually the best place to form.
DBA vs LLC vs Trademark: Protecting Your NameA DBA registers a trade name, an LLC creates a separate legal entity, and a trademark protects a brand in commerce. Learn what each does and when to use them.
How to Choose a Business Entity (2026 Guide)A practical framework for choosing between an LLC, C corporation, S corporation, sole proprietorship, and DBA, based on liability, taxes, funding, and paperwork.
Registered Agent: What It Is and What You Pay ForWhat a registered agent does, who can be one, what service costs, and when to use a commercial agent instead of serving as your own.
EIN Application: Step-by-Step (Free via IRS)Apply for an Employer Identification Number directly on IRS.gov for free. Who needs an EIN, what you need to apply, and how to avoid paid services.
Foreign Qualification: When You Must Register in Another StateWhen an LLC needs to register as a foreign entity in another state, what it costs, the steps to qualify, and the penalties for doing business without registering.
How to Dissolve an LLC or Corporation (Every State)The steps to dissolve an LLC or corporation properly: member vote, articles of dissolution, final tax returns, closing accounts, and avoiding ongoing state fees.
Operating Agreement: What to Include (Plus Template Outline)What belongs in a single-member or multi-member LLC operating agreement, with a clause-by-clause outline and the situations where you need one even if your state does not.