Business Documents and Filings
Formation documents
A state filing may create a corporation, limited liability company, or another entity. The filing office publishes its own forms, fees, and filing process. Choosing which business structure to use can have legal and tax effects that this guide does not decide.
Amendments and recurring filings
An amendment changes information in a filed business record through the process set by the filing office. Annual reports, statements of information, or other periodic filings are recurring requirements and are not the same thing as the formation document itself.
Certificates of status or good standing
A certificate of status, certificate of good standing, or similarly named record is issued by the government office that maintains the business record where that product is available. It is different from a formation filing or business license.
Business licenses and permits
Licenses and permits can be issued by state, local, or other agencies and depend on the activity and location. The office that issues the license or permit publishes the eligibility and filing requirements for that program.
EIN and federal tax records
An Employer Identification Number, or EIN, is a federal tax identifier issued by the IRS. EIN-related records are separate from state formation records and local business licenses.
Match the record to the system that owns it
| Need | Typical source |
|---|---|
| Formation, amendment, or entity status | The state filing office or business registry |
| EIN and federal business-tax identification | The IRS |
| Local license or permit | The city, county, state, or specialized agency that issues that license |
| Beneficial Ownership Information (BOI) reporting | FinCEN; under its August 2026 final rule, U.S.-created companies are exempt, while certain foreign-law entities registered in the United States can remain within the reporting-company definition |
| Internal operating agreement, bylaws, minutes, or resolutions | The business itself or its professional records |
The same business can have records in several systems. A state formation record does not replace an EIN, local license, or internal company record. BOI reporting is a separate federal FinCEN system, and older instructions for domestic companies may no longer reflect the current rule.
Official starting points
U.S. Small Business Administration — Launch your business explains state and local registration layers. IRS — Employer identification number explains EINs and directs users to form the legal entity before applying when applicable. FinCEN — Beneficial Ownership Information reporting provides the current federal BOI rule and filing guidance.