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Where do I file my business formation paperwork?

I’m confused about whether business formation paperwork gets filed with the state, county, IRS, or somewhere else.

ARTICLE SUMMARY

Answer

Most business formation paperwork is filed with the state where the business is being formed. LLCs and corporations are usually created by filing documents with the Secretary of State or a similar state agency.

But business registration often involves more than one government office. Depending on the business type and location, there may also be local license filings, tax registrations, or federal IRS forms required.

Which business documents get filed with the state?

State agencies usually handle the main business formation filings and many states allow online filing through the Secretary of State website. Common state filings include:

  • Articles of Organization for an LLC.
  • Articles of Incorporation for a corporation.
  • Name reservation filings.
  • Annual reports or ongoing compliance forms.
  • State tax registrations in some cases (often filed with a state department of revenue or taxation rather than the Secretary of State).

What gets filed with the IRS or local government?

The IRS handles federal tax registrations, while cities and counties often manage business licenses and permits.

Other filings may include:

A business may need approvals from several agencies before opening legally.

What to do next…

  1. Check the Secretary of State website for the business formation process.
  2. Apply for an EIN with the IRS if needed.
  3. Review city and county licensing requirements.
  4. Keep copies of all filed documents, permits, and approval notices.

What to consider in your specific situation

The filing process may differ depending on the business structure, location, and industry requirements.

  • The state where the business is formed and operates.
  • Whether the business is an LLC, corporation, or sole proprietorship.
  • Local city or county licensing rules.
  • Industry-specific permits or professional licenses.
  • Whether the business has employees or collects sales tax.
  • Online, home-based, or multi-state business activity.

Since every situation is different, consider getting more information through Rocket Copilot or an attorney review to move forward more confidently.

Pro Reviewed
Published on 07/31/2026
Reviewed by Rocket Lawyer

At Rocket Lawyer, we follow a rigorous editorial policy to ensure every article is helpful, clear, and as accurate and up-to-date as possible. This page was created, edited and reviewed by trained editorial staff who specialize in translating complex legal topics into plain language, then reviewed by experienced attorneys to ensure legal accuracy.

Please note: This page offers general legal information, but not legal advice tailored for your specific legal situation. Rocket Lawyer Incorporated isn't a law firm or a substitute for one. For further information on this topic, you can Ask an Attorney.

Laura Bojart
Laura Bojart
Editorial Researcher and Copywriter

Laura Bojart is an SEO copywriter and editor at Rocket Lawyer. She researches legal and business topics and translates complex ideas into clear, practical content for everyday readers. With her background in journalism and endless curiosity, she approaches each subject by asking the questions readers are likely to have first, making legal information approachable and easy to understand even to those with no legal background.

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