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Key Facts
- Mixed federal/state/local: “Register a business” can mean entity formation, foreign qualification, a trade-name filing, tax accounts, employer registration, or licenses.
- State level: LLCs and corporations generally file formation records with one state and may register in additional states where their activities require it.
- Federal level: An EIN is a federal tax identifier, not a state formation record or operating license.
- Current federal level: Under FinCEN’s March 2025 interim rule, U.S.-created entities and U.S. persons are exempt from BOI reporting; certain foreign-law entities registered in the United States remain potentially covered.
Registering a business is not one universal application. The filings depend on the legal structure, business name, locations, employees, taxes, and regulated activities.
Start by choosing the legal structure
A sole proprietorship can arise without forming a separate state-law entity, although name, tax, employer, and licensing filings may still apply. An LLC or corporation generally begins with a formation document filed in a chosen state.
Structure affects liability rules, tax treatment, governance, and continuing reports. For an LLC, the LLC formation filing is distinct from its internal agreement and later registrations.
Register the entity at state level
State filing offices commonly request the legal name, principal address, management or director information, and a registered agent. Document titles, fees, public disclosures, and processing rules vary by state and entity type.
Formation makes the entity domestic in that state. If it conducts enough business in another state, it may need foreign qualification there, commonly supported by a certificate from its formation state.
“Doing business” thresholds are state-specific. An employee, office, repeated in-person activity, or substantial local operations can matter, but no single national checklist decides every state.
Handle business names separately
An entity’s legal name appears in its formation or registration record. Using another public-facing name may require a DBA, assumed-name, or fictitious-name filing with a state, county, or city.
Name acceptance by a state filing office does not equal federal trademark registration. Trademark clearance and USPTO registration address source-identifying rights, while an entity or DBA filing identifies the business in a government record.
Obtain federal and state tax accounts
The IRS issues employer identification numbers directly without charge. For a newly created LLC, partnership, or corporation, the IRS instructs applicants to complete state formation before applying for the EIN and to use the registered legal name.
An EIN does not enroll a business for every state tax. Sales tax, withholding, unemployment insurance, franchise tax, and industry tax accounts are administered under separate federal or state systems and depend on activities.
Register as an employer when hiring
Hiring can trigger federal employment forms and deposits plus state withholding and unemployment registrations. Workplace insurance, new-hire reporting, wage notices, and local requirements may add further steps.
These duties arise from having workers and the classification of those workers, not merely from filing an LLC or corporation.
Check licenses and permits
Entity formation generally does not authorize a regulated occupation or location. Federal licenses cover selected industries, while states and local governments regulate many professions, facilities, sales, construction, food, and land uses.
Use the relevant agency’s current licenses and permits directory, including county and municipal sources. Renewal dates and premises-specific approvals are separate from annual entity reports.
Apply the current BOI rule
Older checklists often say that domestic LLCs and corporations must report beneficial ownership information to FinCEN. FinCEN’s March 2025 interim final rule changed that position: entities created in the United States and U.S. persons are currently exempt.
A qualifying entity formed under foreign law and registered to do business in a U.S. state or Tribal jurisdiction may remain a reporting company unless an exemption applies. Because this area has changed quickly, current FinCEN guidance should be checked rather than relying on an older formation guide.
Keep proof and calendar continuing filings
Retain filed formation and qualification records, EIN confirmation, tax registrations, DBA records, permits, and renewal receipts. State annual or biennial reports, registered-agent updates, taxes, and license renewals continue after launch.
A useful registration checklist therefore names the agency, jurisdiction, account or entity number, filed document, effective date, renewal date, and responsible person for each obligation.
