Business Formation Documents
When you form a new business, you will amass a collection of different business formation documents. Be sure to store the original documents in a safe place and keep copies so you have the documents readily available.
To be clear, these are the final documents you will receive after you file with the applicable federal (usually, the IRS) or state (usually, your respective state’s Department of State) agency.
Documents may include:
Filed copy of the Articles of Organization (for LLCs) or Articles of Incorporation (for Corporations) including amendments for your business entity. Note: May also be referred to as Articles/Certificate of Formation or Certificate of Incorporation.
Copies of all Filing Receipts (Certified copies, where applicable)
Filed copy of the Certificate of Publication (for LLCs in states like New York which have a LLC Publication requirement)
Copy of your EIN confirmation letter (if you applied for an EIN with the IRS)
Operating Agreement (for LLCs) or Shareholder Agreement (for Corporations) and any applicable amendments, attachments, exhibits and so forth
Assumed Name (d/b/a) Filing/Registration (ex: Filed copy of the Certificate of Assumed Name)
Sales Tax Certificate of Authority (COA), if applicable
Entity Classification Election Confirmation/Acceptance Letter (if you filed form 8832 to change how your entity is treated for federal tax purposes)
S-Corp Election Confirmation/Acceptance Letter (if you filed form 2553 to elect to be treated as a S-Corp for federal tax purposes)
State S-Corp Election Confirmation/Acceptance Letter (some states like New York do not recognize the federal S election and require that you file a state S election form)
The list above is not intended to be a complete list of documents. Documents may vary depending on the type of business entity you have established, the type of business you operate, and the state in which your business entity is formed. If you work with a third-party or professional counsel to help form your new business entity, they should be able to provide you with originals and/or copies of all the relevant business formation documents.
Tip:
Many filings can be done online which is faster and more efficient than filing by mail. However, some filings must still be done by mail. If you must file by mail, be sure to keep copies of all source documents related to your filings, use trackable couriers and if your filing is time-sensitive, check with the agency for the option of express/expedited services in the event the respective agency is experiencing processing delays. You may need to pay an additional fee for express/expedited services but if your filing is time-sensitive, it may be best to pay the additional fee for faster processing.