A surprising fact: 46% of Fortune 500 companies were founded by non-US entrepreneurs. These 230 industry giants built their foundations through proper business incorporation in the United States.
Delaware stands out as the home base for more than 60% of Fortune 500 companies. This makes it the top choice for business incorporation. Business owners can tap into major benefits by choosing to incorporate in Delaware before 2025. These advantages include tax benefits for the 2024 filing season and simpler accounting processes.
New regulations will reshape the business landscape in 2025. The Outbound Investment Policy will take effect, and payment reporting thresholds will drop to $600. This makes the timing and method of incorporation more vital than ever.
Would you like us to guide you through the incorporation process? Let’s help your business thrive in 2025 by breaking down the steps you need to take to form a Delaware LLC or corporation.
When to Incorporate Your Business in 2025
Picking the right time to incorporate your business can make all the difference. Your tax obligations, administrative needs, and profits will be substantially affected by when you choose to formalize your legal structure. Let’s get into what you should think over before incorporating your business in 2025.
Strategic timing considerations
A new calendar year offers the perfect time to incorporate your business. Smart business owners pick January 1 as their start date to line up with the tax year and make bookkeeping simpler. This makes financial records clean from the start and removes the hassle of managing two separate business entities in one fiscal period.
States typically let you file incorporation papers ahead of time with a future start date. Your state might allow you to request a delayed start date between 30 to 90 days ahead. To name just one example, states like Alabama, California, Florida, Pennsylvania, and Texas let you file up to 90 days before your chosen start date. Illinois gives you 60 days, while Virginia allows just 15 days.
On top of that, certain situations might tell you it’s time to incorporate whatever the calendar says:
· Your personal liability risk goes up as your business grows · Your business starts making big profits (usually over $100,000) · You need investment money or business partners · Your business grows into new markets
“Incorporating is a major milestone for any small business owner,” says business formation expert Cort Christie. “It symbolizes growth and marks the transition from a simple venture to a structured, more professional business entity”.
Note that incorporating too early could create extra costs, but waiting too long might put your personal assets at risk. The best timing depends on your business’s unique situation and growth path.
Tax year planning
Tax planning should be your main goal when deciding to incorporate your business in 2025. Filing papers at year-end with a January 1, 2025 start date brings clear tax management benefits.
This creates a clean break in your tax filing duties. Mid-year incorporation means you’ll need two separate tax returns—one for your original business structure and another for your corporation or LLC. Starting fresh on January 1 makes your tax prep much easier.
Starting the year as an incorporated business helps you avoid state franchise taxes or filing fees from the previous year. Some states might charge franchise taxes for the whole calendar year even if you incorporate in late December and run for just a few days.
The Corporate Transparency Act (CTA) adds another timing factor for 2025. Businesses formed before January 1, 2024, must file their first Beneficial Ownership Information (BOI) report by January 1, 2025. Companies started between January 1, 2024, and December 31, 2024, get 90 days after getting their registration notice. Businesses formed after January 1, 2025, have just 30 days to file.
Here’s a ground example of changing from a sole proprietorship to an LLC or corporation:
“If Janessa Roberts is selling gourmet dog treats as a sole proprietorship and decides to transition to an LLC with an S Corporation election mid-year, she would need to file two separate tax returns for that fiscal year. However, by requesting a delayed effective date of January 1, 2025, Janessa would only have one tax filing as a sole proprietorship for 2024, creating a clean break for her new business structure”.
Some states offer extra timing perks. California treats LLCs or Corporations filing after December 18, 2024, as starting January 1, 2025, if no business happens between December 18 and December 31.
A tax professional should look at your specific situation before you decide on incorporation timing. They can show you how incorporating before or after 2025 would affect your taxes and help create a plan that fits your business needs.
Understanding Business Incorporation Basics for 2025
Business incorporation turns your venture into a recognized legal entity with its own identity. This vital step will affect your liability, taxation, and business operations. Let’s explore what incorporation means and what’s new in 2025 for those looking to form an LLC in Delaware or elsewhere.
What is business incorporation?
Business incorporation sets up your company as a separate legal entity from its owner(s) or shareholders. Your incorporated business exists on its own, unlike sole proprietorships or general partnerships. It can engage in business activities, sign contracts, own property, and take on liabilities in its own name. This separation creates “corporate personhood,” which lets your business act as its own legal “person.” Your business can enter into contracts, take loans, and make borrowing arrangements.
You’ll need to file “articles of incorporation” or “formation documents” with your state’s secretary of state office. These documents list your business purpose, location, shares issued, and management structure. You must create corporate bylaws, hold organizational meetings, and complete other legal steps to keep your corporate status.
Benefits of incorporating your business
Your business gets several strategic advantages that protect your assets and help growth:
· Limited liability protection: Your personal assets stay protected from business debts and legal judgments. Creditors can’t touch your personal property to cover business obligations. This creates a vital financial barrier between you and your business.
· Tax advantages: Your incorporated business can claim more tax deductions. These cover health insurance premiums, savings on self-employment taxes, and business life insurance. You might save money if your corporate tax rate is lower than personal rates.
· Boosted credibility: Your business looks more professional when incorporated. This helps attract new customers, partners, employees, and investors. Most investors avoid unincorporated businesses because they’re too risky.
· Perpetual existence: Your corporation keeps running despite ownership changes. The business continues even if an owner dies or sells their stake.
· Easier capital raising: Your corporation can raise money by selling stock, which helps with expansion and growth. Unincorporated businesses don’t have this investment option.
Key changes in incorporation laws for 2025
The legal scene for business incorporation is changing. Here are the big updates for 2025:
Corporate Transparency Act implementation: The Corporate Transparency Act (CTA) hits a major milestone as beneficial ownership information filings become mandatory. Most companies must submit their initial, updated, or corrected reports by March 21, 2025. This federal rule aims to curb illicit activities like tax fraud and money laundering by tracking ownership information for specific U.S. businesses.
Beneficial Ownership Information (BOI) reporting: The CTA requires businesses to send reports to the Financial Crimes Enforcement Network (FinCEN). These reports identify people with significant ownership or control. You’ll need to include legal names, addresses, identification numbers, and formation jurisdictions. You only need to submit once unless your information changes.
Boosted ESG reporting requirements: New York State will enforce stronger environmental, social, and governance (ESG) reporting frameworks in 2025, especially for public companies. Some industries must complete climate impact assessments.
Diversity incentives: States are offering incentives to boost board diversity, including tax credits for hitting diversity standards. Companies with fewer than two women or minority board members might face extra scrutiny.
Wage transparency enforcement: New York employers must list salary ranges in job postings to follow expanded wage transparency laws. Breaking these rules could lead to penalties.
The 2025 changes focus heavily on transparency, accountability, and compliance for incorporated businesses across the United States.
Choosing the Right Business Structure
The choice of business structure is a vital decision that will shape your company’s future. It affects everything from taxation to personal liability and management flexibility. Your business needs a structure that supports growth while offering the right protections. Let’s get into your main options.
Sole proprietorship vs. partnership
Starting entrepreneurs find sole proprietorships and partnerships as straightforward entry points to business ownership.
A sole proprietorship gives you the simplest business format. You create it automatically when you start operations without filing formal entity formation paperwork. This structure lets you control all business decisions without meetings or votes. More importantly, all profits go straight to your personal tax return, which avoids entity-level taxation.
Two or more individuals create partnerships when they agree to run a business together. General partnerships share many benefits with sole proprietorships, including easy formation and flow-through taxation. In spite of that, both structures have one major drawback—unlimited personal liability for business debts.
Recent business formation data shows these liability issues explain why many entrepreneurs switch to protected entities as they grow. After all, sole proprietors and general partners risk their personal assets like homes and vehicles for business obligations.
Limited Liability Company (LLC)
The Limited Liability Company (LLC) has become America’s most popular business structure. It combines corporation-like liability protection with partnership-style tax flexibility. Many entrepreneurs choose to create a Delaware LLC due to the state’s business-friendly laws and strong asset protection measures.
LLCs protect their owners (called members) from personal liability most times. Your personal assets—vehicle, home, and savings accounts—stay safe if your LLC faces bankruptcy or lawsuits. This is one of the key benefits of forming an LLC in Delaware.
Tax flexibility adds another major advantage. Multi-member LLCs get treated as partnerships for federal taxes unless elected otherwise. Single-member LLCs work as “disregarded entities.” You can also file Form 8832 to choose corporate taxation.
LLCs give you unique management flexibility. Unlike corporations with strict structures, LLCs can be member-managed (like partnerships) or manager-managed (where members become passive investors). This flexibility is a significant reason why Delaware LLC formation is popular among entrepreneurs.
C Corporation and S Corporation
C Corporations exist as independent legal entities owned by shareholders but taxed separately. This creates the “double taxation” issue—corporate profits get taxed at the corporate level and again when distributed as shareholder dividends.
The tax challenge aside, C Corporations are a great way to get external investment. They can issue multiple stock classes, have unlimited shareholders of any type, and face no ownership restrictions.
S Corporations keep the corporation’s limited liability benefits while avoiding double taxation through pass-through taxation. They must meet strict rules though, including:
· Maximum of 100 shareholders · Only U.S. citizens or residents as shareholders · Only one stock class (though voting rights can differ) · No corporate, partnership, or non-resident alien shareholders
Benefit corporations and nonprofits
Socially-minded entrepreneurs have compelling new models to choose from. Benefit corporations balance public good with profit-making. Directors must legally consider both shareholder interests and specific public benefits.
Traditional corporations focus only on profit, but benefit corporations must:
· State a general public benefit purpose in their formation documents · Think about impacts on stakeholders beyond shareholders · Report yearly on their social and environmental performance
Nonprofit corporations dedicate themselves fully to charitable, educational, religious, literary, or scientific work. Their tax-exempt status means they pay no state or federal income taxes on profits. They cannot distribute earnings to members or political campaigns.
The Corporate Transparency Act (CTA) reporting requirements start in 2025. Nonprofits with 501(c) tax-exempt status are exempt generally. Benefit corporations must comply with beneficial ownership reporting.
Each structure offers unique advantages based on your business goals, capital needs, and management priorities. Business advisors can help you make this foundational choice and save costs and complications later.
Where to Incorporate Your Business
Your business incorporation location matters just as much as its structure. The state you pick shapes your business’s legal framework and affects everything from taxes to compliance needs and legal safeguards. Many entrepreneurs choose to incorporate in Delaware due to its business-friendly laws and established legal precedents.
Comparing popular incorporation states
Several states have built strong reputations as great places to incorporate. Each state brings its own set of benefits:
Wyoming shines for entrepreneurs who want tax benefits and privacy. The state has no corporate income tax, no franchise tax, and no personal income tax. On top of that, it gives strong privacy protection and lets business owners retain significant control through flexible management structures.
Nevada draws businesses with impressive tax perks. You’ll find no corporate income tax, personal income tax, estate tax, franchise tax, or admission tax here. The state guards shareholder privacy well and shields owners from personal liability claims.
South Dakota gives business owners a welcoming environment. There’s no corporate income tax, personal property tax, personal income tax, inheritance tax, or business inventory tax. These perks helped South Dakota stay in the top three spots of the Tax Foundation’s State Business Tax Climate Index.
Delaware business incorporation advantages
Delaware stands as America’s incorporation capital, and with good reason. The numbers tell the story – 67.8% of Fortune 500 companies call it home. This tiny state packs several key benefits for those looking to form a Delaware LLC or corporation:
Specialized business court: Delaware’s Court of Chancery leads as America’s oldest business court. It uses judges instead of juries to speed up legal cases. These judges know corporate law inside out and make faster, well-informed decisions.
Complete legal framework: Delaware keeps its case law modern and advanced. Corporate lawyers rely on it to predict case outcomes. Businesses facing tricky disputes find this legal certainty valuable.
Business-friendly policies: The state lets you structure your company flexibly. One person can hold all corporate positions and own the entire business. Better yet, companies operating outside Delaware don’t pay state income tax on intangible income.
These advantages explain why Delaware LLC formation is so popular and why many consider Delaware the best state to form an LLC. The benefits of a Delaware LLC include strong asset protection, tax savings, and a flexible management structure.
Home state vs. foreign state incorporation
Small businesses usually benefit most from incorporating where they operate. Choosing another state creates extra requirements:
Foreign qualification: Running your business in a different state than where you incorporated means you need to “foreign qualify” there. You’ll need to file a Certificate of Authority and pay fees in each state.
Double compliance: Operating as a foreign entity doubles your work. You must follow rules in both states where you incorporated and operate. Each state needs its own registered agent, and you’ll file reports in multiple places.
Defining “doing business”: States view “transacting business” differently. Physical presence, employees, or hitting sales thresholds usually mean you need foreign qualification. Missing proper registration can block you from filing lawsuits in that state.
International considerations
Non-U.S. businesses expanding into American markets need solid incorporation plans:
Federal tax obligations: International businesses that register in the U.S. must pay taxes on certain income. Tax treaty knowledge helps create better tax positions.
Cross-border compliance: Non-U.S. corporations face complex rules when expanding globally. They must follow multiple countries’ formation rules, tax systems, and reporting needs.
Location strategy: International businesses pick incorporation spots based on more than taxes. Market access, legal protection, and operational flexibility play big roles. Some places offer special perks to attract foreign investment.
Your perfect incorporation location should match your business’s needs, growth plans, and ability to meet requirements. Taking time to weigh these factors helps build a strong foundation for your venture.
Preparing Essential Business Incorporation Documents
Your business needs proper documentation to create legal foundations after you choose its structure and location. These documents make your business official and show how it will run and be governed.
Articles of Incorporation/Organization
Your business’s “birth certificate” comes in the form of Articles of Incorporation (for corporations) or Articles of Organization (for LLCs). These documents register your business with the state officially and include:
· Your business name and address · Business purpose statement · Information about shares (for corporations) · Registered agent details · Duration of business (often “perpetual”)
$50 and $500 based on your location. States like California, Delaware, and New York might have extra requirements or higher fees. Your business becomes legally real and keeps its limited liability status once these documents get approved.
Operating agreements and bylaws
Internal governance documents show how your company runs daily, while Articles establish your business externally. An LLC’s operating agreement shows ownership percentages, profit distribution, voting rights, and management structure. You should have an operating agreement even though only five states require it legally (California, Delaware, Maine, Missouri, and New York) to protect your limited liability status.
Corporations use bylaws that work similarly by outlining directors’, officers’, and shareholders’ rights and responsibilities. These documents cover meeting procedures, shareholder voting, and corporate officer duties.
Shareholder agreements
Shareholder agreements control relationships between shareholders and the company when corporations have multiple owners. These contracts show rights for share transfers, voting procedures, ways to resolve disputes, and what happens when shareholders want to sell their stake. Tag-along provisions often appear in these agreements to protect minority shareholders by making sure they get the same offers as majority owners.
EIN application
Your business’s tax ID – the Employer Identification Number (EIN) – works like your company’s Social Security number. You need an EIN to:
· Open business bank accounts · File tax returns · Hire employees · Pay excise taxes
You can get an EIN free from the IRS website quickly. Remember that the online form must be finished in one session and stops working after 15 minutes without activity. Your application might take longer if you form your business before getting an EIN, so file with your state first.
The Step-by-Step Process of Incorporation
Making your business idea a legal entity needs several steps that you must complete in order. These steps will make your company an official business entity and give you all the legal protections and benefits. Whether you’re looking to form an LLC in Delaware or incorporate elsewhere, understanding this process is crucial.
Name search and reservation
Your first key step in business incorporation is picking and securing the right name. You need to check if your chosen name is available. Most states let you check names through online databases, while others take mail requests. This search helps you avoid having your formation documents rejected because of name conflicts.
You can reserve your chosen name for 60 to 120 days after checking its availability. This hold stops other businesses from taking your name while you work on incorporation. Each state has different fees and reservation periods, so check with your state’s business filing agency.
Filing formation documents
The next step after securing your name is to prepare and submit your business incorporation documents to your state’s filing office. Corporations need to file Articles of Incorporation, while LLCs file Articles of Organization. These documents need:
· Business name and address · Purpose statement · Registered agent information · Management structure · Stock details (for corporations)
State filing fees range from $100 to $500 based on your location and business structure. Many states now offer online filing options that process faster than paper forms.
Appointing registered agents
Your corporation or LLC must have a registered agent in every state where you do business. This agent receives:
· Service of process (legal notices) · Tax documents · Government correspondence
Registered agents must have a physical address in the state and be available during business hours. You can be your own agent, but many businesses choose professional registered agent services to handle documents reliably and keep their privacy.
Getting your certificate of business incorporation
The state issues your certificate of business incorporation after approving your formation documents. Some states call it a certificate of formation or organization. This document proves your business exists legally.
Different states take different times to process – from days to weeks. You can pay extra for faster processing if you need your certificate quickly.
Your certificate arrives by email or mail. You’ll need this official proof of your company’s existence to open business bank accounts, get licenses, and build business credit.
Business Incorporation Online vs. Traditional Methods
The business world today offers entrepreneurs several ways to establish their legal entities. Traditional incorporation methods still work well, but online options have become more popular because they are accessible and affordable.
Digital incorporation platforms
Online incorporation services have transformed how businesses form by offering adaptable solutions at competitive prices. These platforms come with different service packages that handle everything from simple filings to complete compliance monitoring. ZenBusiness starts with $0 plans plus state filing fees, while Northwest Registered Agent’s services begin at $39 plus state fees.
These digital platforms typically include features such as:
· Name availability verification · Document preparation and filing · Registered agent services (often free for the first year) · Compliance alerts and annual report reminders
Many online services help business owners who need quick incorporation. To cite an instance, MyCompanyWorks guarantees same-day processing for all paperwork submitted before 3 p.m. EST at no extra cost.
State filing portals
State websites now let entrepreneurs submit incorporation documents directly, which means they don’t need third-party services. These portals offer user-friendly ways to submit documents and pay filing fees to the state.
Business owners need to find their state’s business registration portal on the Secretary of State’s website. States like South Carolina and Louisiana have dedicated online systems that help with business registration and document retrieval. Direct state filing often saves the most money since you skip the service fees that intermediaries charge.
Working with an attorney
Online options are everywhere, but working with an attorney has clear benefits, especially when you have complex business structures or specialized industries. Lawyers provide personalized guidance that online services can’t match.
We worked with attorneys to help entrepreneurs pick the right business structure based on their specific needs rather than generic templates. On top of that, they review formation documents to protect unique business needs and prepare for future scenarios like ownership disputes or succession planning.
DIY incorporation pros and cons
Taking the DIY route to business incorporation comes with its own set of advantages and challenges.
DIY incorporation costs less upfront—you only pay state filing fees without extra charges. You also get complete control over your documentation and timeline.
The challenges are real though. New filers might skip vital steps or make mistakes in their documentation. Research shows that DIY incorporations often create weak operating agreements that don’t deal very well with significant scenarios like partner disputes or business dissolution.
Your choice between online, attorney-assisted, or DIY incorporation should match your business complexity, budget limits, and how comfortable you feel with legal processes.
Understanding Business Compliance Requirements
Your company needs to follow proper compliance rules after incorporation to operate legally and avoid penalties. Business structure, location, and industry determine the specific compliance requirements you must follow.
Federal compliance obligations
Every business must meet federal tax obligations. Companies need to pay income taxes, employer taxes, and industry-specific taxes. The IRS requires businesses with 50 or more employees to report their health coverage under the Affordable Care Act.
Federal compliance also requires adherence to:
· Fair Labor Standards Act (FLSA) establishing minimum wage and overtime requirements · Family and Medical Leave Act (FMLA) for eligible employees · Workplace poster requirements displaying employee’s rights · Environmental regulations regarding hazardous materials
State-specific compliance
States set their own requirements for businesses operating within their borders. Most states need annual reports or biennial statements. These reports become due on your incorporation anniversary or specific dates like April 1 (Georgia) or May 1 (Florida).
States charge filing fees ranging from $0 (Idaho) to over $500. Some states also collect franchise taxes based on business income or structure. Your business will need state-specific licenses and permits too.
Companies operating across multiple states must foreign qualify and meet each state’s requirements. This situation doubles your compliance obligations.
Annual reporting requirements
Annual reports need updated details about your company’s address, registered agent, and officers/directors. Some states have different rules. Alabama no longer asks corporations to file annual reports, while Colorado requires periodic reports due by the anniversary month.
Missing report deadlines can lead to penalties. Your company might lose its good standing and end up facing administrative dissolution.
Tax filing deadlines
Your business structure determines when you file taxes. C corporations must file by the 15th day of the fourth month after their tax year ends (usually April 15). S corporations and partnerships need to file by March 15.
LLC filing deadlines depend on their tax classification. Partnership LLCs file by March 15, while corporation LLCs and disregarded entities file by April 15. Foreign entities must meet additional reporting requirements by April 25, 2025.
Post-Incorporation Essential Steps
Your business incorporation is complete, but you still need to handle several key administrative tasks before you can start operations. Quick completion of these post-incorporation tasks will give a legal operating status and create strong financial foundations.
Opening business bank accounts
Your first task should be setting up dedicated business bank accounts that separate your personal and business finances. This separation protects your corporate status, makes accounting easier, and helps build a professional image. You’ll need these items to open an account:
· Your certificate of business incorporation · Federal Employer Identification Number (EIN) · Formation documents (articles of incorporation/organization) · Business owner identification
Banks often provide special benefits for business accounts. These include merchant services for credit card payments and credit lines you can tap during emergencies.
Getting necessary licenses and permits
Your business needs the right licenses and permits at federal, state, and local levels to operate legally. Federal licenses cover regulated activities such as selling alcohol, broadcasting, or transportation. State and local requirements change based on your:
· Industry type · Business location · Operational activities
Most licenses need renewal after certain periods, so you should track these dates carefully.
Setting up accounting systems
Strong accounting systems are crucial to track your income, expenses, and financial obligations. These systems help you:
· Generate essential financial statements (profit/loss, balance sheet) · Handle tax obligations quickly · Make smart business decisions using financial data
Cloud-based accounting software can give you up-to-the-minute visibility into your finances and connect with your business bank accounts.
Creating corporate minutes
Corporations must keep formal records of important meetings and decisions. Corporate minutes document key actions like officer elections, contract approvals, and stock issuance. Requirements vary by state, but well-laid-out minutes usually include:
· Meeting date, time, and attendees · Agenda items and discussion summaries · Formal voting records and resolutions passed
Detailed minutes protect your tax status, show proper corporate governance, and demonstrate professionalism to potential investors.
Conclusion
Business incorporation is a vital milestone that shapes your company’s future success. The right timing, structure, and location build a strong foundation that stimulates growth and legal protection.
The incorporation process in 2025 needs careful review due to new regulations. The Corporate Transparency Act and its coverage obligations have made expert guidance more valuable than ever. These changes help you navigate complex compliance needs.
Your business structure and state of incorporation affect your tax obligations and operational flexibility. Take time to review options such as LLCs, corporations, or benefit companies based on your business goals. Many entrepreneurs choose to form an LLC in Delaware or incorporate in Delaware due to the state’s business-friendly laws and established legal precedents.
Note that incorporation only begins your business trip. Your success relies on completing the work to be done after incorporation. You’ll need proper banking relationships, required licenses, and accurate records.
Protect your business investment through detailed planning and strict compliance with regulations. Begin early, stay prepared, and keep proper documentation as you incorporate. This attention to detail ensures smooth business operations and retains legal protections for years ahead.
FAQs
Q1. What are the key benefits of incorporating a business? Incorporating a business provides limited liability protection, potential tax advantages, enhanced credibility, perpetual existence, and easier capital raising opportunities. It shields personal assets from business debts and can offer additional tax deductions and flexibility in structuring your company.
Q2. How do I choose the right state to incorporate my business? Consider factors like tax benefits, legal protections, and operational needs. Popular states include Delaware (for its specialized business court and comprehensive legal framework), Wyoming (for tax benefits and privacy), and your home state (for simplicity if you primarily operate there). Weigh the pros and cons based on your specific business goals and circumstances.
Q3. What essential documents are needed for business incorporation? Key documents include Articles of Incorporation (for corporations) or Articles of Organization (for LLCs), operating agreements or bylaws, shareholder agreements (if applicable), and an EIN application. These documents establish your business legally, outline its governance structure, and enable you to operate and pay taxes properly.
Q4. How long does the incorporation process typically take? The incorporation process duration varies by state and method chosen. Online filings can be processed in a few days to a couple of weeks, while traditional paper filings may take several weeks. Some states offer expedited processing for additional fees. After approval, you’ll receive a certificate of incorporation confirming your business’s legal existence.
Q5. What are the main compliance requirements after incorporating a business? Post-incorporation compliance typically includes filing annual reports, maintaining proper corporate records, paying required taxes, and renewing necessary licenses and permits. Requirements vary by state and business structure, but generally involve keeping the state updated on your business information and adhering to both federal and state-specific regulations.
References
[1] – https://www.delawareinc.com/before-forming-your-company/benefits-of-incorporating-in-delaware/
[3] –https://www.irs.gov/businesses/international-business
[4] – https://www.sba.gov/business-guide/launch-your-business
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