If you want to proceed:

Comprehensive blog content for US business owners and LLC founders — "If you want to proceed:" (focus: compliance, regulations, practical guidance) Introduction If you want to proceed: a quick, practical guide for U.S. business owners and LLC founders on formation, federal and state compliance, and ongoing practical steps to keep your business in good standing.

This guide focuses on the actions you must take (and when), plus where to find state-specific details and official forms. 1) Quick formation checklist (First 0–30 days) - Choose an entity and state. For most small businesses, an LLC offers liability protection and tax flexibility; pick the state where you will principally do business unless there is a compelling reason to form elsewhere. (See state SOS pages linked below.) - File Articles/Certificate of Organization with the state SOS and pay the state filing fee. - Designate and maintain a registered agent (required in each state of formation and any state where you foreign-qualify). - Draft an Operating Agreement (recommended even if not legally required) to document ownership, management, and capital structure. - Apply for an EIN from the IRS (required to hire employees, open bank accounts, file certain federal taxes).

Apply at IRS.gov. - Determine whether your business must file an initial Beneficial Ownership Information (BOI) report with FinCEN (see BOI section below). 2) Federal compliance every business should know - EIN and federal taxes: Obtain an EIN from the IRS.

Federal income tax treatment depends on entity election (sole proprietorship, partnership, C corp, S corp). To elect S-corp tax treatment, file Form 2553 within 75 days of formation or the start of the tax year. (Northwest Registered Agent guidance.) - Payroll/employer obligations: If you hire, you must register for employer tax accounts (federal and state), withhold and remit payroll taxes (Social Security, Medicare, federal income tax), and file Form 941 (quarterly) and Form 940 (annual FUTA) with the IRS.

State unemployment insurance and payroll withholding registrations are required in most states. - Sales/use tax: Determine if you have nexus in any state (sales, physical presence, marketplace facilitator rules, economic thresholds).

Register with the state Department of Revenue to collect and remit sales tax before making taxable sales. - Recordkeeping and corporate formalities: Maintain financial records, bank accounts dedicated to the business, and essential documents (Articles, Operating Agreement, membership ledgers, minutes/resolutions where appropriate). 3) Beneficial Ownership Information (BOI) — Corporate Transparency Act (FinCEN) - Many small companies (including many LLCs) are “reporting companies” under the Corporate Transparency Act and must file BOI reports with FinCEN.

FinCEN operates a free, secure e-filing portal at boiefiling.fincen.gov. - Deadlines: For existing companies formed before the initial reporting deadlines, many filings were due by March 21, 2025; new entities generally must file within 90 days of formation (confirm current deadlines on FinCEN.gov).

SBA and other federal guidance summarize these requirements and direct filers to FinCEN. - Exemptions exist (e.g., many heavily regulated entities and large operating companies). If in doubt, check FinCEN’s BOI guidance or consult counsel. 4) State-level formation and ongoing filings — what to expect - Annual/biennial reports and fees: Most states require an annual or biennial report (name, principal address, registered agent, managers/members).

Due dates, fee amounts, and names for these filings vary widely by state; some states also assess a franchise tax or alternative entity tax. - Common state examples to watch for: - California: LLCs pay an annual minimum franchise tax ($800) and also file periodic statements (Statement of Information). (Sources summarized in LLC guides.) - Delaware: Corporations and many Delaware entities owe an annual franchise tax (Delaware also requires an annual report for corporations; LLCs pay an alternative entity tax).

Delaware remains a popular formation state for businesses seeking certain corporate law benefits. - New York: LLCs often face a separate publication requirement (local newspaper publication of formation), and New York has other state-specific filing nuances. - Texas: Has a franchise tax with its own reporting rules and thresholds. - Several states have biennial filings instead of annual (e.g., Alaska, Indiana, Iowa, and others).

A few states historically have minimal or no annual LLC fees (Arizona has no annual report for LLCs as of many recent guides), but rules can change. - Initial reports: Several states require an initial report (or initial statement of information) shortly after formation (examples include California, Nevada, Washington, and others). - When to consult state pages: Because due dates, fee amounts, and names of filings change and vary by entity type, always confirm current deadlines and fees on the state Secretary of State or Department of Revenue website for the home state and for any states where you are registered to do business. 5) Practical compliance checklist (ongoing) - Within 90 days: File BOI (if required); obtain EIN; open business bank account; set up accounting/bookkeeping system. - Within 75 days of formation: Consider S-corp election if beneficial (Form 2553 deadline) — consult a tax advisor. - At state-specific due date(s): File annual/biennial reports and pay franchise or alternative entity taxes where applicable. - Quarterly: File payroll tax returns and remit withholdings (Form 941 where applicable).

State payroll filings follow state schedules. - Annually: File federal income tax return (and state returns, where required); prepare or update operating agreement or company records as needed. - As needed: Renew business licenses and permits, register for sales tax in states where you have nexus, renew professional licenses.

Comprehensive blog content for US business owners and LLC founders — "If you want to proceed:" (focus: compliance, regulations, practical guidance) Introduction If you want to proceed: a quick, practical guide for U.S. business owners and LLC founders on formation, federal and state compliance, and ongoing practical steps to keep your business in good standing.

This guide focuses on the actions you must take (and when), plus where to find state-specific details and official forms. 1) Quick formation checklist (First 0–30 days)

2) Federal compliance every business should know - EIN and federal taxes: Obtain an EIN from the IRS. Federal income tax treatment depends on entity election (sole proprietorship, partnership, C corp, S corp).

To elect S-corp tax treatment, file Form 2553 within 75 days of formation or the start of the tax year. (Northwest Registered Agent guidance.) - Payroll/employer obligations: If you hire, you must register for employer tax accounts (federal and state), withhold and remit payroll taxes (Social Security, Medicare, federal income tax), and file Form 941 (quarterly) and Form 940 (annual FUTA) with the IRS.

State unemployment insurance and payroll withholding registrations are required in most states.

3) Beneficial Ownership Information (BOI) — Corporate Transparency Act (FinCEN)

- Deadlines: For existing companies formed before the initial reporting deadlines, many filings were due by March 21, 2025; new entities generally must file within 90 days of formation (confirm current deadlines on FinCEN.gov).

SBA and other federal guidance summarize these requirements and direct filers to FinCEN.

4) State-level formation and ongoing filings — what to expect

- California: LLCs pay an annual minimum franchise tax ($800) and also file periodic statements (Statement of Information). (Sources summarized in LLC guides.)

5) Practical compliance checklist (ongoing) - Within 90 days: File BOI (if required); obtain EIN; open business bank account; set up accounting/bookkeeping system. - Within 75 days of formation: Consider S-corp election if beneficial (Form 2553 deadline) — consult a tax advisor.

- Quarterly: File payroll tax returns and remit withholdings (Form 941 where applicable). State payroll filings follow state schedules.

• Choose an entity and state. For most small businesses, an LLC offers liability protection and tax flexibility; pick the state where you will principally do business unless there is a compelling reason to form elsewhere. (See state SOS pages linked below.)
• File Articles/Certificate of Organization with the state SOS and pay the state filing fee.
• Designate and maintain a registered agent (required in each state of formation and any state where you foreign-qualify).
• Draft an Operating Agreement (recommended even if not legally required) to document ownership, management, and capital structure.
• Apply for an EIN from the IRS (required to hire employees, open bank accounts, file certain federal taxes). Apply at IRS.gov.
• Determine whether your business must file an initial Beneficial Ownership Information (BOI) report with FinCEN (see BOI section below).
• Sales/use tax: Determine if you have nexus in any state (sales, physical presence, marketplace facilitator rules, economic thresholds). Register with the state Department of Revenue to collect and remit sales tax before making taxable sales.
• Recordkeeping and corporate formalities: Maintain financial records, bank accounts dedicated to the business, and essential documents (Articles, Operating Agreement, membership ledgers, minutes/resolutions where appropriate).
• Many small companies (including many LLCs) are “reporting companies” under the Corporate Transparency Act and must file BOI reports with FinCEN. FinCEN operates a free, secure e-filing portal at boiefiling.fincen.gov.
• Exemptions exist (e.g., many heavily regulated entities and large operating companies). If in doubt, check FinCEN’s BOI guidance or consult counsel.
• Annual/biennial reports and fees: Most states require an annual or biennial report (name, principal address, registered agent, managers/members). Due dates, fee amounts, and names for these filings vary widely by state; some states also assess a franchise tax or alternative entity tax.
• Common state examples to watch for:
• Delaware: Corporations and many Delaware entities owe an annual franchise tax (Delaware also requires an annual report for corporations; LLCs pay an alternative entity tax). Delaware remains a popular formation state for businesses seeking certain corporate law benefits.
• New York: LLCs often face a separate publication requirement (local newspaper publication of formation), and New York has other state-specific filing nuances.
• Texas: Has a franchise tax with its own reporting rules and thresholds.
• Several states have biennial filings instead of annual (e.g., Alaska, Indiana, Iowa, and others). A few states historically have minimal or no annual LLC fees (Arizona has no annual report for LLCs as of many recent guides), but rules can change.
• Initial reports: Several states require an initial report (or initial statement of information) shortly after formation (examples include California, Nevada, Washington, and others).
• When to consult state pages: Because due dates, fee amounts, and names of filings change and vary by entity type, always confirm current deadlines and fees on the state Secretary of State or Department of Revenue website for the home state and for any states where you are registered to do business.
• At state-specific due date(s): File annual/biennial reports and pay franchise or alternative entity taxes where applicable.
• Annually: File federal income tax return (and state returns, where required); prepare or update operating agreement or company records as needed.
• As needed: Renew business licenses and permits, register for sales tax in states where you have nexus, renew professional licenses.

Business licenses, permits, and local requirements - Local (city/county) business licenses and permits are often required before you begin operations. Typical ones include a general business license, zoning/land-use permits, health permits (food service), and professional licenses. - There is no single national database for local permits; use your city and county websites (or a state business portal) to find municipal licensing offices.

Practical tips and risk management - Keep a calendar of due dates (state annual report dates, franchise tax payments, payroll tax returns, BOI update obligations). Many registered agent services and compliance platforms offer deadline tracking and managed filing services. - Maintain a registered agent to ensure you receive legal and compliance notices promptly. - Keep personal and business finances separate to protect limited liability. - For complicated tax or interstate expansion questions (e.g., nexus, multi-state payroll, franchise tax planning), consult a CPA or business attorney.

Where to find state-specific details and a 50-state table - Use authoritative, up-to-date state resources

Secretary of State business/filing pages and state Departments of Revenue. Aggregators such as Harbor Compliance, CorpNet, and LLC University maintain state-by-state tables and links but always confirm details on the official state websites linked in those resources. - If you want a full state-by-state table (annual/biennial report due dates, typical fees, franchise tax presence, initial-report requirements, and SOS link) I can generate one for all 50 states and DC referencing the official SOS/Dept. of Revenue pages. 9) Action items I recommend now - If you’re forming now: pick your formation state (usually where you principally operate), file formation paperwork, get an EIN, and confirm BOI filing requirements. - If you already formed: confirm whether an initial report or BOI filing is required and check your next state annual/biennial deadline. Put the key dates into a compliance calendar and consider hiring a registered agent or managed compliance service if you prefer to outsource this tracking. If you would like, I can: - Produce a downloadable, state-by-state spreadsheet (50 states + DC) listing: formation filing URL, annual/biennial report frequency & due date rule, current typical filing fee range, whether the state has a franchise/alternative entity tax, and initial-report rules. - Draft a newsletter version of this content optimized for email subject line and short excerpt (you provided a newsletter subject placeholder). — End of blog draft —