In general, a corporation is formed under state law by the filing of articles of incorporation with the state. The state must generally date-stamp the articles before they are effective. You may wish to consult the law of the state in which the organization is incorporated.
An official website of the United States Government
File
- Overview
- INFORMATION FOR…
- Individuals
- Business and self-employed
- Charities and nonprofits
- International filers
- Retirement
- Governments and tax-exempt bonds
- Indian Tribal Governments
- FILING FOR INDIVIDUALS
- How to file
- When to file
- Where to file
- Update your information
- POPULAR
- Tax record (transcript)
- Apply for an Employer ID Number (EIN)
- Amend return
- Identity Protection PIN (IP PIN)
- File your taxes for free
Pay
Refunds
Credits & Deductions
Forms & Instructions
- Overview
- POPULAR FORMS & INSTRUCTIONS
- Form 1040
- Form 1040 Instructions
- Form W-9
- Form 4506-T
- Form W-4
- Form 941
- Form W-2
- Form 9465
- POPULAR FOR TAX PROS
- Form 1040-X
- Form 2848
- Form W-7
- Circular 230
Definition of corporation - Section 527 political organizations
- Individuals
- Businesses and self-employed
- Charities and nonprofits
- International taxpayers
- Governmental liaisons
- Federal, state and local governments
- Indian tribal governments
- Tax exempt bonds
- Taxpayer identification numbers (TIN)