Your first step toward the American Dream is a solid foundation. Choosing the right structure and registering it correctly gives you direction from day one and keeps you clear of costly surprises later.

Starting a business in the United States involves several layers of rules: federal, state, county and city. The good news is that most of the steps are well documented and can be done online. The challenge is knowing which ones apply to you. This checklist covers the registrations most new businesses need to think about. Requirements vary a lot by state and industry, so use it as a starting point, not a final answer.

1. Choose a business structure

Your legal structure affects taxes, personal liability and paperwork. The most common choices are:

• Sole proprietorship: simple and inexpensive, but the owner is personally responsible for the business’s debts.
• Limited liability company (LLC): popular with small businesses because it separates personal and business liability while keeping administration fairly simple.
• C corporation: often preferred by companies that plan to raise investment from venture capital or issue stock; it is taxed separately from its owners.
• S corporation: a tax election for certain corporations and LLCs. Note that S corporation shareholders generally must be US citizens or residents, so it is usually not available to owners who are nonresident aliens.

An accountant or attorney can help you choose based on your goals, your tax situation at home and in the US, and your plans for investors.

2. Register with a state

LLCs and corporations are formed by filing documents, usually called articles of organization or articles of incorporation, with a state, typically through the Secretary of State’s office. You can form your company in the state where you operate or in another state, but if you do business in a state other than the one where you formed it, you usually must also register there as a “foreign” entity. Most states require a registered agent with a physical address in the state to receive legal notices.

3. Get an Employer Identification Number (EIN)

An EIN is a federal tax ID number issued free of charge by the Internal Revenue Service (IRS). You will need it to open a business bank account, hire employees and file taxes. US residents can usually apply online at IRS.gov. Applicants without a Social Security number or ITIN, including many foreign owners, can apply using Form SS-4 by fax or mail, or by phone from outside the US. See our Form 5472 and tax ID guide. Be careful of websites that charge fees for this free service.

4. Beneficial ownership (BOI) reporting: mostly gone for US companies

Under the Corporate Transparency Act, FinCEN first narrowed beneficial ownership information (BOI) reporting in an interim final rule in March 2025, then made it permanent in a final rule effective August 14, 2026. Companies created in the United States, such as an LLC or corporation formed with a US state, no longer file BOI reports. Only certain companies formed under foreign law and registered to do business in a US state still report, and they report only their foreign beneficial owners. Check FinCEN’s BOI page before relying on this, and be wary of emails or companies demanding BOI filing fees.

5. Licenses and permits

Almost every business needs some type of license or permit, and requirements depend on what you do and where. Common examples include a general business license from your city or county, a sales tax permit from the state if you sell taxable goods or services, health permits for food businesses, professional licenses for fields such as healthcare, real estate or construction, and zoning or occupancy approval for your location. Some industries also have federal requirements, such as FDA rules for food, drugs and medical devices, or alcohol permits. The SBA’s licensing guide and your local city or county office are good places to start.

6. Understand your tax obligations

Businesses may owe federal income tax, state income or franchise tax, sales and use tax, and payroll taxes if they have employees. Filing deadlines and forms depend on your structure. Owners who are not US residents may face additional rules and reporting, including under tax treaties between the US and their home country. A qualified accountant who works with international owners is a worthwhile investment from the first year. Foreign-owned LLCs and corporations usually must also file IRS Form 5472, which carries a $25,000 penalty if missed; see our Form 5472 guide.

7. If you hire employees

Becoming an employer adds responsibilities: verifying every new hire’s eligibility to work in the US using Form I-9, withholding and paying payroll taxes, registering for state unemployment insurance, carrying workers’ compensation insurance in most states, and following federal and state wage, hour and workplace safety laws. Some states also require E-Verify. A payroll service can handle much of the routine work.

8. Importing and international trade

If you import products, you will deal with US Customs and Border Protection. Many importers work with a licensed customs broker to classify products, pay duties and meet labeling and safety rules. Some products need approval from other agencies before they can be sold in the US.

9. Immigration is a separate question

Owning or forming a US company does not by itself give anyone the right to live or work in the United States. Working in your own business generally requires appropriate immigration status or work authorization. If you are considering visa options such as investor or business-related visas, speak with a licensed immigration attorney early in your planning, and read our visa guide for entrepreneurs.

Quick checklist

• Pick a structure (LLC or C corporation for most foreign founders)
• Choose a formation state and a registered agent
• File articles with the state; get an operating agreement or bylaws
• Get an EIN from the IRS
• Register as a foreign entity in any other state where you do business
• Open a US business bank account (see our banking guide)
• Get local licenses, permits and a sales tax permit if needed
• Calendar your annual state reports and federal tax filings, including Form 5472 if foreign-owned

Where to get help

Official sources include SBA.gov, your state’s Secretary of State and Department of Revenue websites, and IRS.gov. Free counseling is available through SCORE and Small Business Development Centers. Ameri-Asia can also help you understand the steps and connect you with experienced professionals.

How Ameri-Asia helps

We help founders turn paperwork into progress: understanding the steps, connecting with experienced attorneys, accountants and registered agents, and staying on track as you build.

Last reviewed: October 2026. This guide is general information, not legal, tax, immigration or financial advice. Rules change and depend on your situation, so confirm details with the official sources linked here or a licensed professional before acting.