US Business Formation Topics: Fees, Agents, Reports, Taxes

Forming a US business isn't a single event. It is a sequence of decisions and ongoing obligations. The topics below cover the parts that differ most from state to state: how to form, who can serve as your registered agent, what the annual report costs and when it is due, how the business is taxed, and what it all adds up to. Pair any topic with your state to get current 2026 fees and procedures.

If you're just starting, a good reading order is: how to form, then registered agent, then annual report and taxes. Use our state index for state-specific fee and rule combinations, and our formation checklist for the full sequence.